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The Queen, 2008 TCC 94 (Informal Procedure)         Docket: 2006-2938(IT)I BETWEEN:   CARL A. ... Webb” Webb J.           Citation: 2008TCC94 Date: 20080225 Docket: 2006-2938(IT)I BETWEEN: CARL A. ... A.   No.    Q.   And that’s for all four years?    A.   Yes.    Q.   Who would purchase groceries?    ...

The Queen, 2014 DTC 1018 [at at 2615], 2013 TCC 308 (Informal Procedure)       Docket: 2011-2249(IT)I BETWEEN: KEVIN LAVIGNE, Appellant, and   HER MAJESTY THE QUEEN, Respon dent.   ... For the period of July 1 to December 31, 2007, the appellant claimed the following expenses in his 2007 tax return:   (a) Motor vehicle – Volvo XC 90     •        leasing costs = •        fuel = •        maintenance and repairs = •        insurance = •        registration = •        driver's licence = •        car wash = •        parking =   $5,142.36 $2,938.21 $1,442,63 $581.00 $129.00 $109.00 $260.00   $629.60                                Sub-total = $11,231.80   (b) Meals and entertainment = $5,849.45     deductible portion (50%) = $2,924.72   (c) Other expenses (entertainment and gifts) = $4,730.63     deductible portion (50%) = $2,365.31   [9]              The appellant justified the deduction of the expenses described in the preceding paragraph by stating that he wanted to maintain contact with his clients while seeking to open a new Rogers store or acquire one with another Rogers salesperson; according to the appellant, these are steps to start a new business ...   [29]         For these reasons, the appeals are dismissed.     Signed at Ottawa, Canada, this 10th day of October 2013.         ...

Signed at Québec, Canada, this 10th day of October 2008.       "Pierre Archambault" Archambault J.             ... ]   [42]          At page 018 of 021, she adds:   [TRANSLATION]   Details  ... ... Signed at Québec, Canada, this 10th day of October 2008.           "Pierre Archambault" Archambault J.               ...

The Queen, 2008 TCC 98 (Informal Procedure)         Docket: 2007-3518(IT)I BETWEEN: VÉRONIQUE GRIMARD, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...   ·         The Respondent relied on the following decisions:   Matte v. ... Signed at Ottawa, Canada, this 6th day of March 2008.     "Alain Tardif" Tardif J.             ...

    « Lucie Lamarre » Lamarre J.           Citation: 2011 TCC 314 Date:20110622 Docket: 2010-3541(IT)I BETWEEN: Scot A. Ladell, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       REASONS FOR JUDGMENT     Lamarre J ...   [16]          The appeal is dismissed.     Signed at Ottawa, Canada, this 22 nd day of June 2011.     ...

The Queen, 2010 TCC 636         Citation: 2010 TCC 636 Date: 20110112 Docket: 2009-2430(IT)G BETWEEN: CAMECO CORPORATION, Appellant (applicant) and   HER MAJESTY THE QUEEN, Respondent.   ... In so reassessing the Appellant, the Minister made, inter alia, the following assumption: …            (kkkk) the revenue realized under the agreement with Tenex belonged to Canco based on the functions it performed and the risks it undertook;             With respect to paragraph 14 which sets out the assumptions allegedly made by the Minister, particulars of: …            (i)     with respect to (kkkk),                      (i)  the functions performed by Canco with respect to the Tenex Agreement; and                    (ii)  the risks undertaken by Canco with respect to the Tenex Agreement.   9. 14. ... SCHEDULE B                     CITATION:                                       2010 TCC 636   COURT FILE NO.:                            2009-2430(IT)G   STYLE OF CAUSE:                          CAMECO CORPORATION v.                                                           ...

Signed at Ottawa, Canada, this 3rd day of October 2011.       “Diane Campbell” Campbell J.         ...

Rossiter   Appearances:   Counsel for the Appellant: Anthony Merchant, Q.C.   ... Signed at Ottawa, Canada, this 13th day of June, 2008.       "E. ... Rossiter" Rossiter, J.           Citation: 2008TCC337 Date: 20080613 Docket: 2004-4624(GST)G BETWEEN: MERCHANT LAW GROUP, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...

There will be no order for costs.   Signed at Ottawa, Canada, this 3rd day of August 2007.       ... Active vs Passive Issue           •     on what basis determined   3.     ... Bowman, Chief Justice   DATE OF JUDGMENT: August 3, 2007   APPEARANCES:   Agent for the Appellant: Raza Khimji     Counsel for the Respondent: Philippe Dupuis   COUNSEL OF RECORD:   For the Appellant:       Name:   Raza Khimji     Firm:             For the Respondent: John H.  ...

Somers" Somers, D.J.T.C.C.     Translation certified true on this 25 th day of March 2004.       Shulamit Day‑Savage, Translator                             Docket: 2002‑2137(EI) BETWEEN: GAGNÉ, LETARTE, s.e.n.c., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ... Somers" Somers, D.J.T.C.C.     Translation certified true on this 25 th day of March 2004.       ...