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Signed at Winnipeg, Manitoba this 27th day of August 2013.     “J. M. ... Discussion   Nature of the Proposed Question   [20]         I begin by examining the Proposed Question. ...   [44]         The respondent shall have its costs with respect to this proceeding, with one set of counsel fees for both matters.            ...

Rossiter   Appearances:   For the Appellant: The Appellant himself     Counsel for the Respondent: Nimanthika Kaneira     ORDER           Upon hearing a motion by the Respondent for:   1.    ... The Motion is granted and the appeal is dismissed.   2.            There will be no Order as to costs.            ... Facts   [3]    The facts in this matter are straightforward.             1.       ...

., 2003 TCC 456       Docket: 2002‑4777(EI)   BETWEEN:   PATRICK MARION, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ... Signed at Ottawa, Canada, this 8th day of July 2003.         "J.F. ... John March, Translator         Docket: 2002‑4778(EI)   BETWEEN:   RENÉ MARION O/A POLICAM P.R.M. ...

Signed at Ottawa, Canada, this 10 th day of April 2013.     “Lucie Lamarre” Lamarre J.             Citation: 2013 TCC 103 Date: 20130410 Docket: 2011-245(IT)G BETWEEN:   IMMUNOVACCINE TECHNOLOGIES INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.         ...   [55]         The appeals are dismissed with costs.     Signed at Ottawa, Canada, this 10 th day of April 2013.     ...

Signed at Ottawa, Canada, this 3rd day of April 2008.     "Alain Tardif" Tardif J.         Translation certified true on this 16th day of May 2008.   Brian McCordick, Translator             Citation: 2008TCC137 Date: 20080403 Docket: 2007-3925(EI)   BETWEEN:   LANDREK INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ... "Alain Tardif" Tardif J.                 Translation certified true on this 16th day of May 2008.   ...

The Queen, 2008 TCC 540 (Informal Procedure)       Docket: 2008-1249(GST)I BETWEEN: GREGORY L. ... Signed at Ottawa, Canada, this 4 th day of November 2008.     "Gaston Jorré" Jorré J.     ...   [17]          Usage of the Appellant’s condo is set out in the three tables below:   2003 Usage (in days)     Total Personal Maintenance Rented Not Used             January 0 0 0 0 0 February 0 0 0 0 0 March 0 0 0 0 0 April 0 0 0 0 0 May 0 0 0 0 0 June 18 0 1 2 15 July 31 16 1 9 5 August 31 0 0 15 16 September 30 0 0 7 23 October 31 0 0 8 23 November 30 0 0 3 27 December 31 0 0 9 22               202 16 2 53 131 2004 Usage (in days)     Total Personal Maintenance Rented Not Used             January 31 0 0 8 23 February 29 0 0 13 16 March 31 0 0 17 14 April 31 6 0 0 25 May 30 0 0 2 28 June 30 5 0 0 25 July 31 22 0 0 9 August 31 0 0 12 19 September 30 0 0 6 24 October 31 0 0 6 25 November 30 0 0 3 27 December 31 0 0 8 23               366 33 0 75 258   2005 Usage (in days)     Total Personal Maintenance Rented Not Used             January 31 0 0 12 19 February 28 0 0 15 13 March 31 0 0 14 17 April 31 0 0 0 31 May 30 2 0 0 28 June 30 0 0 2 28 July 31 21 0 1 9 August 31 0 0 16 15 September 30 0 0 7 23 October 31 0 0 2 29 November 30 0 0 3 27 December 31 0 0 2 29               365 23 0 74 268   There was no evidence as to the Appellant’s revenues from the rentals or output tax collected on the rentals [6] ...

Costs shall be in the cause.   Signed at Ottawa, Canada, this 8 th day of January 2013.       Hogan J.             Citation: 2013 TCC 4 Date: 20130108 Docket: 2011-1404(IT)G BETWEEN: DEVON CANADA CORPORATION, appellant, and   HER MAJESTY THE QUEEN, respondent.     ... Signed at Ottawa, Canada, this 8 th day of January 2013.       Hogan J. ...

Signed at Ottawa, Canada, this 16 th day of April 2013.     “R.S. Bocock” Bocock J.         ... REASONS FOR JUDGMENT   Bocock J.   I.       Nature of Appeal   [1]              These two appeals, one in respect of the Employment Insurance Act (the “ Act ”) and the other under the Canada Pension Plan (the “ Plan ”), again place before the Court the well litigated question of whether ancillary health care providers are employees or independent contractors.    ...   [32]         The appeals are therefore dismissed.            Signed at Ottawa, Canada, this 16 th day of April 2013.       ...

" Gross income                            $61,234           $57,443 Net income                                $2,227            $2,558; (vii)      On September 30, 1999, the Minister sent the appellant a letter informing him of the Minister's decision to establish the undeclared net business income in the amount of $28,747, $53,719 and $86,975 for the 1995, 1996 and 1997 taxation years respectively and to apply to those amounts the penalty set out in subsection 163(2) of the Act; (viii)     the Minister computed the undeclared business income as follows:                                                            1995                 1996 Income according to proposal $89,981 $111,161 (bank account deposits identified) Declared gross income according to amended tax returns                                 $ 61,234           $ 57,443                         $ 28,747           $ 53,718; (ix)       for the 1997 taxation year, the Minister computed the undeclared business income as follows: Accounts receivable as at April 30, 1997           $ 6,139 Sales invoices                                                    $30,192 Deposits            # 19262            $36,339             # 30194            $ 14,305            $ 50,644                                                                                    $ 86 975; (x)       in a Notice of Reassessment dated December 6, 199[9], the Minister established the following amounts of net income from the operation of the business "Guy Dionne Électricien enr.":                                    1995                 1996                 1997 Net income already assessed          $2,227              $2,558             $2,829 Undeclared income added              $ 28,747            $ 53,718            $86,975 Net income                  $ 30,974            $ 56,276            $ 89,804. (c)         Notice of Reassessments dated June 20, 2001 (i)        at the objection stage, the Minister agreed that the undeclared income should be reduced by the following amounts:                                                            1995                 1996 Net business income assessed                                    $30,974            $56,276 Less:                        Deposits from sources                        other than the business $2,596 $15,432 Deposits already taxed by means of invoices                              $5,787 Bad debts                                              $ 2,687 Revised net business income      $ 28,378            $ 32,370; (ii)         by failing to declare $26,150, $29,812 and $86,975 for the 1995, 1996 and 1997 taxation years respectively, the appellant knowingly or under circumstances amounting to gross negligence made a false statement or omission in the tax returns he filed for those taxation years or he participated in, assented to or acquiesced in the making of that false statement or omission, with the result that the income tax payable according to the information provided in the tax statements filed by the appellant for each of those taxation years was lower than the income tax that would have been payable for each of those taxation years. ...

The Queen, 2008 TCC 336 (Informal Procedure)         Docket: 2007-3514(IT)I BETWEEN: LORRAINE PILETTE, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 6th day of June 2008.           "Louise Lamarre Proulx" Lamarre Proulx J.         ... Signed at Ottawa, Canada, this 6th day of June 2008.       "Louise Lamarre Proulx" Lamarre Proulx J.         ...