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Miller, J.         Citation: 2009TCC183 Date: 20090403 Docket: 2007-95(IT)G BETWEEN: RICK ROBERTSON, Appellant, and   HER MAJESTY THE QUEEN, Respondent,       Docket: 2007-271(IT)G   AND BETWEEN: RICK ROBERTSON ENGINEERING LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... The issues in these appeals are numerous and are as follows:   a)       Whether RREL was a personal services business; b)      Whether the following amounts were correctly included in Rick Robertson’s income:              2000           2001          2002 Unreported income         $ 963.00 $ $ Interest benefit on shareholder loan         9,123.23     14,160.06      8,624.69 Shareholder benefit, promotions         8,206.00      4,546.00 Shareholder benefit, travel       26,068.00  P    32,232.00  P   Shareholder benefit, personal memberships         3,580.00   P      1,163.00  P           c)       Whether RREL was properly reassessed as follows:                  2001            2002 Promotion expenses disallowed         $ 6,028.00      $ 2,820.00 Travel expenses disallowed          23,665.30  P       32,515,58   P Memberships and dues disallowed           1,163.00   P Horseracing revenue overstated             -759.00 Small business deduction disallowed            6,396.00          6,814.00   d)      Whether penalties pursuant to subsection 163(2) of the Income Tax Act (the “Act”) were properly imposed on the amounts marked with a P in the above charts ...   [49]          The appeals are allowed with costs.              Signed at Ottawa, Canada this 3rd day of April 2009.     ...

AND   Docket: 2008-2531(IT)G BETWEEN: BARADA CONSULTING INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     REASONS FOR ORDER     D'Auray J.   [1]               Barada Consulting Inc. ... May 31, 2004 May 31, 2005 May 31, 2006 Office expenses $3,832 $3,132- Subcontractors expenses $11,816 *-- Professional fees $6,400 **-- Maintenance expenses- $23,615 ($23,615) Other expenses $1,935 $2,870 **                -        Were the adjustments made by the Minister of National Revenue to the appellant’s R&D/CDTI justified?   ...

Each party shall bear their own costs.            Signed at Ottawa, Ontario this 26 th day of August 2011.   ... Woods” Woods J.     Citation: 2011 TCC 407 Date: 20110826 Docket: 2011-519(IT)I   BETWEEN:   DEAN SHEPPARD, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... The parties will bear their own costs.            Signed at Ottawa, Ontario this 26 th day of August 2011.   ...

Signed at Vancouver, British Columbia, this 4th day of October, 2006.         ... For all of these reasons, the appeal is dismissed.            Signed at Vancouver, British Columbia, this 4th day of October, 2006.         ... Sheridan   DATE OF JUDGMENT:                    October 4, 2006   APPEARANCES:   For the Appellant: The Appellant herself     Counsel for the Respondent: Shawna Cruz   COUNSEL OF RECORD:          For the Appellant:                      Name:                                                  Firm:                                                                                                       For the Respondent:                    John H. ...

Signed at Ottawa, Canada, this 19 th day of October, 2010.       “G.A. Sheridan” Sheridan J.         Citation: 2010TCC535 Date: 20101019 Docket: 2008-1259(IT)G BETWEEN: CONSTANCE PICKARD, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Signed at Ottawa, Canada, this 19 th day of October, 2010.       “G.A. ...

Signed at Toronto, Ontario this 21 st day of December 2010.   “J. M. Woods” Woods J.       ... ELLIOTT, Applicant, and   HER MAJESTY THE QUEEN, Respondent.     REASONS FOR ORDER     Woods J ...  -          Robert Keshane – 1999, 2000, 2001, 2002 and 2006 taxation years  -          E. ...

The Queen, 2007 TCC 682 (Informal Procedure)         Docket: 2007-2106(IT)I BETWEEN: NORALYN C. ... Miller, J.           Citation: 2007TCC682 Date: 20071108 Docket: 2007-2106(IT)I BETWEEN: NORALYN C. BALUYOT, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       REASONS FOR JUDGMENT   V.A. ...

., 2007 TCC 473             Docket: 2006-1071(EI) BETWEEN: JOSÉE LAVOIE, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   9153‑6037 QUÉBEC INC., Intervener. ... Daniela Possamai, Translator       Citation: 2007TCC473 Date: 20070904 Docket: 2006-1071(EI) BETWEEN: JOSÉE LAVOIE, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   9153‑6037 QUÉBEC INC., Intervener.   ... Signed at Ottawa, Canada, this 4th day of September 2007.     “Alain Tardif” Tardif J.     ...

Miller J.           Citation: 2012 TCC 256 Date: 2012 0813 Docket: 2009-2959(GST)G   BETWEEN:   TELE-MOBILE COMPANY PARTNERSHIP, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Miller J.             APPENDIX A   APPENDIX B       CITATION:                                      2012 TCC 256     COURT FILE NO.:                           2009-2959(GST)G     STYLE OF CAUSE:                         TELE-MOBILE COMPANY PARTNERSHIP AND HER MAJESTY THE QUEEN     PLACE OF HEARING:                    Vancouver, British Columbia     DATE OF HEARING:                      June 27 and 28, 2012     AMENDED REASONS FOR JUDGMENT BY:                             The Honourable Justice Campbell J. ...   [2]   2009 TCC 170. [3]  [1999] T.C.J. No. 278.   ...

., 2008 TCC 52       Docket: 2007-3447(EI) BETWEEN: EXPERTS ACOUSTIQUE INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent. ... Signed at Ottawa, Canada, this 7th day of February 2008.       "Alain Tardif"  Tardif J.               ... Signed at Ottawa, Canada, this 7th day of February 2008.         "Alain Tardif" Tardif J.               ...