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Signed at Ottawa, Canada, this 23rd day of October 2006.      "Paul Bédard" Bédard J.     ... [OFFICIAL ENGLISH TRANSLATION]     REASONS FOR JUDGMENT     Bédard J.   ...   [17]     For these reasons, the appeal is dismissed.   Signed at Ottawa, Canada, this 23rd day of October 2006.         ...

[OFFICIAL ENGLISH TRANSLATION]       REASONS FOR JUDGMENT   Lamarre J. ...   [30]          For these reasons, I would dismiss the appeal.   Signed at Ottawa, Canada, this 7th day of October 2009.       ... Timothée Counsel for the respondent: Christina Ham   COUNSE L OF REC ORD:          For the appellant:                        Name:                                                   Firm:          For the respondent:                     John H. ...

Signed at Ottawa, Canada, this 28th day of January 2014.     "Réal Favreau" Favreau J.           ... Office, Telephone and Other Expenses   [38]         In 2006, the appellant claimed a total of $7,295.02, as follows:   Office expenses $    847.63 Telephone $ 2,245.76 Other expenses $ 4,201.63   [39]         The CRA disallowed $4,779.00 representing:   Office expenses (equipment and supplies, marketing and promotion   $ 2,159.51 Data communication (Shaw) $   766.02 Telephone (Telus) $   554.09 Telephone (Rogers) $   816.43 Medication $   482.93   [40]         The office expenses were disallowed because the appellant did not provide enough information to substantiate that the 27 items included in this category were business related. ... Signed at Ottawa, Canada, this 28th day of January 2014.       "Réal Favreau" Favreau J.   ...

Each party shall bear their own costs.          Signed at Toronto, Ontario this 27th day of March 2012.       ... Woods” Woods J.           Citation: 2012 TCC 97 Date: 20120327 Docket: 2011-2079(EI)   BETWEEN: SHIRAZ VIRANI, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.       ...   [21]          Each party shall bear their own costs.            Signed at Toronto, Ontario this 27th day of March 2012.       ...

Signed at Ottawa, Canada, this 4th day of December, 2008.     “G. A. Sheridan” Sheridan J.       ... Signed at Ottawa, Canada, this 4th day of December, 2008.         “G. ... Sheridan   DATE OF JUDGMENT:                    December 4, 2008   APPEARANCES:   For the Appellant: The Appellant herself   Counsel for the Respondent: Cam Regehr   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:                                                                                        For the Respondent:                    John H. ...

Signed at Ottawa, Canada, this 31st day of August 2007.     “Gaston Jorré” Jorré J.     ... [OFFICIAL ENGLISH TRANSLATION]     REASONS FOR JUDGMENT     Jorré J.   ... Accordingly, the appeal must be dismissed.                   Signed at Ottawa, Canada, this 31st day of August 2007.     ...

Signed at Ottawa, Canada, this 20th day of June, 2007.         "G. ... Sheridan   DATE OF JUDGMENT:                    June 20, 2007   APPEARANCES:   Agent for the Appellant: Leah Beutler     Counsel for the Respondent: Sharlene Telles-Langdon   COUNSEL OF RECORD:          For the Appellant:                      Name:                                                  Firm:                                                                                                       For the Respondent:                    John H. ...

Signed at Ottawa, Canada, this 4 th day of May, 2010.         “G. A. Sheridan” Sheridan J.     ... Signed at Ottawa, Canada, this 4 th day of May, 2010.         “G. A. Sheridan” Sheridan J.       ...

Citation: 2009TCC71 Date: 20090202 Docket: 2008-2192(IT)I     BETWEEN:   DARRELL HYSKA, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...   [35]     As for costs, each party shall bear their own.             ... Woods   DATE OF JUDGMENT:                    February 2, 2009   APPEARANCES:   Agent for the Appellant: Jack Isaman   Counsel for the Respondent: Robert Neilson   COUNSEL OF RECORD:          For the Appellant:                                                    Name:                      n/a                               Firm:                              For the Respondent:                    John H. ...

  [5]      The parties have raised two issues in this appeal:             1.       ...   [10]     The issues are determined in favour of the Respondent.   [11]     For these reasons, the appeal is dismissed.     ... MNR   PLACE OF HEARING: Nanaimo, British Columbia   DATE OF HEARING: November 26, 2003   REASONS FOR JUDGMENT BY: The Honourable Justice Beaubier   DATE OF JUDGMENT: February 11, 2004   APPEARANCES:   For the Appellant: The Appellant herself   Counsel for the Respondent: Stacey Michael Repas   COUNSEL OF RECORD:   For the Appellant:   Name:     Firm:     For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada     ...