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The Queen, 2008 TCC 392 (Informal Procedure)       Docket: 2008-681(IT)I BETWEEN: JOSEPH L.J. ...       « François Angers » Angers J.       Citation: 2008TCC392 Date: 20080820 Docket: 2008-681(IT)I BETWEEN:   JOSEPH L.J. THOMPSON, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     REASONS FOR JUDGMENT   Angers J ...

Signed at Ottawa, Canada, this 9th day of November 2004.       Beaubier, J.     ... Signed at Ottawa, Canada, this 9th day of November 2004.       Beaubier, J.           ...

Issue [2]      The sole issue is whether the assessment was validly issued and conforms to subsection 152(4.3) of the Income Tax Act (the " Act "). ... Analysis [30]     The Respondent did not call any witnesses and therefore, no one explained what the 81 pages of figures represented or how the calculations were made or what the 81 pages in documents # 1, # 2 and # 3 of Exhibit R-1 demonstrate. ... (formerly Muscillo Transport Limited) B/N 10381 1154 RC 1991 Corporate (Re) Assessment(s) As originally filed & assessed December 2, 1991 ∆ Reassessment issued November 15, 1994 ∆ Reassessment issued February 24, 1997 Taxable income     163,612              -     163,612               -     163,612 Part I tax Surtax 19,634        1,374              - 19,634          1,374                - 19,634          1,374      21,008              -      21,008                 -       21,008 Dividend refund      65,000- 18,220 =      46,780-     38,359 =         8,421 Balance due (refund) 43,992)*    (25,772)      12,587 * = refund received by taxpayer                                                                                                                                                                 RDTOH, beginning of year 126,377 79,597 46,780 38,359 8,421 Dividend refund    (65,000) (18,220)    (46,780) 38,359)     (8,421) RDTOH, end of year      61,377               -                 -                                                                                                                                                                   STATEMENT OF ACCOUNT Part I tax 21,008-- Dividend Refund (65,000) (46,780) (8,421) Change to dividend refund- 65,000 46,780 Arrears Interest- 5,229 24,549 Balance on Notice (43,992) 23,449 62,908 ∆         denotes amount of change in balance CITATION: 2004TCC130 COURT FILE NO.: 2000-3871(IT)G STYLE OF CAUSE: Bulk Transfer Systems Inc. and The Queen PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: January 10, 2003 and January 9, 2004 REASONS FOR JUDGMENT BY: The Hon. ...

      “ Campbell J. Miller” C. Miller J.       Citation: 2008 TCC 606 Date: 20081106 Docket: 2008-654(EI) 2008-655(CPP)   BETWEEN: ZAZAI ENTERPRISES INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.       ... Sarmiento Counsel for the Respondent: Alexandra Humphrey   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    John H. ...   [6]           [2001] 2 S.C.R. 983.   [7]           [2008] 1 C.T.C. 220 (F.C.A.). ...

Signed at Ottawa, Canada, this 17 th day of February 2011.     “S. D’Arcy” D'Arcy J.         ... Signed at Ottawa, Canada, this 17 th day of February 2011.       “S. D’Arcy” D'Arcy J.                                   ... D'Arcy   DATE OF JUDGMENT:                    February 17, 2011   APPEARANCES:   Agent for the Appellant: Robert Madlener Counsel for the Respondent: Scott England   COUNSEL OF RECORD:          For the Appellant:                             Name:                      n / a                               Firm:                                                                                        For the Respondent:                    Myles J. ...

The Queen, 2010 DTC 1074 [at at 2901], 2010 TCC 71     Docket: 2008-1724(IT)G   BETWEEN:   LESLIE EMORY, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Appeal heard on December 3, 2009 at Ottawa, Canada   By: The Honourable Justice Judith Woods   Appearances:   Counsel for the Appellant: Adam Aptowitzer   Counsel for the Respondent: Pascal T é trault____________________________________________________________________   JUDGMENT   The appeal with respect to assessments made under the Income Tax Act for the 2002, 2003 and 2004 taxation years is dismissed, with costs to the respondent.               Signed at Ottawa, Canada this 4 th day of February 2010.   “J. M. Woods ” Woods J.     ... The respondent is entitled to costs.       Signed at Ottawa, Canada this 4 th day of February 2010.   ...

The Queen, 2013 TCC 44 (Informal Procedure)       Citation: 2013 TCC 44 Date: 20130327 Docket: 2012-3408(GST)I   BETWEEN:   FP NEWSPAPERS INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... Signed at Ottawa, Canada, this 27th day of March 2013.       “F.J. Pizzitelli” Pizzitelli J.   ... Beck Counsel for the Respondent: Kristian DeJong   COUNSEL OF RECORD:          For the Appellant:                             Name:                     N/A                               Firm:          For the Respondent:                  William F. ...

Rip " Gerald J. Rip                                                                                                Citation: 2005TCC13                                                                                                       Date: 20050105 Docket: 2003-1130(IT)I BETWEEN: ALLAN TANNENBAUM, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... He claimed the following expenses in 1998 and 1999:     1998 1999       Interest $     144.15 $    117.85 Office expenses $  1,335.96 $    645.22 Legal, accounting and other fees $     402.59 $     402.59 Rent $  5,150.60 $  5,257.36 Travel $  3,217.19 $  4,600.18 Telephone and utilities $  7,178.29 $  7,233.99 Business taxes $     846.40 $     846.40 Capital cost allowance $     234.29 $     187.43 Total business expenses $ 18,509.47 $ 19,291.02       Net business income (loss) ($ 18,509.47) ($ 19,291.02)   [12] Interest represented bank charges and bank interest. ... Rip   DATE OF JUDGMENT:                    January 5, 2005   APPEARANCES:   Agent for the Appellant: Gloria Tannenbaum   Counsel for the Respondent: Simon Petit   COUNSEL OF RECORD:          For the Appellant:                      Name:                                                  Firm:          For the Respondent:                    Morris Rosenberg                                                           Deputy Attorney General of Canada                                                           Ottawa, Ontario [1]               Obviously, one cannot deduct the cost of, and deduct capital cost allowance, on the same equipment. ...

(Note: to determine whether a taxpayer is carrying on a business in a taxation year we must examine the relevant facts in that particular taxation year.) [12]          We must now determine the expenses that may be deducted by "Timo Enterprises". [13]          I have concluded that the following expenses are deductible in determining the business income of Timo Enterprises: 1997 Taxation Year                                                                                                 Claimed                                   Allowed Home Insurance                                    50%- $ 280.06                       25%- $ 140.03 Property Tax                                                          50%- 1,168.80                       25%-    584.40 Mortgage Interest                                                 50%- 5,048.36                       25%- 2,524.18 Utilities                                                   50%- 1,071.32                       25%-    535.66 Telephone                                                              15%-    115.93                         15%-    115.93 Supplies                                                  100%- 460.17                        100%- 460.17 Office                                                                      100%-    28.75                         100%-    28.75 Capital Cost Allowance                                       732.76                    50%-    366.38                 Amount to be allowed for 1997               $9,204.53                                 $4,755.50 (See Exhibit A-6.) 1998 Taxation Year                                                                                                 Claimed                                   Allowed Property Tax                                                          25%- $1,010.73                      25%-$1,010.73 Mortgage Interest                                                 25%- 2,520.43                       25%- 2,520.43 Utilities                                                   25%- 675.70                         25%- 675.70 Telephone                                                              15%-    63.32                          15%-    63.32 Supplies                                                  100%- 237.71                        100%- 237.71 Capital Cost Allowance                                       968.55                    50%-    484.27 Amount to be allowed for 1998               $5,668.87                                $4,992.16 (See Exhibit A-7.) [14]          The appeals for the 1997 and 1998 taxation years will be allowed to permit the Appellant to deduct the expenses as outlined in paragraph [13] above. ... Little" J.T.C.C.COURT FILE NO.:                                   2002-844(IT)I STYLE OF CAUSE:                                               Timo Puhakka and                                                                                                 Her Majesty the Queen PLACE OF HEARING:                                         Toronto, Ontario DATE OF HEARING:                                           July 23, 2002 REASONS FOR JUDGMENT BY:      The Honourable Judge L.M. Little DATE OF JUDGMENT:                                       September 10, 2002 APPEARANCES: For the Appellant:                                                 The Appellant himself Counsel for the Respondent:              Xenia Proestos (Student-at law) COUNSEL OF RECORD: For the Appellant:                 Name:                                Firm:                  For the Respondent:                             Morris Rosenberg                                                                                 Deputy Attorney General of Canada                                                                                                 Ottawa, Canada 2002-844(IT)I BETWEEN: TIMO PUHAKKA, Appellant, and HER MAJESTY THE QUEEN, Respondent. ...

., 2003 TCC 731       Docket: 2002-4240(EI) BETWEEN:   630393 SASKATCHEWAN LTD. ... Beaubier" Beaubier, J.       Docket: 2002-4241(CPP) BETWEEN:   630393 SASKATCHEWAN LTD. ...   [11]     The issue in each of these appeals is:             1.       ...