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Signed at Summerside, Prince Edward Island, this 21st day of August 2013.       ... The Respondent’s Position                    5.       Analysis               B.      ...   [12]         As a result of a Canada Revenue Agency (“CRA”) employer compliance audit of the Company, the Appellant was reassessed and the following total amounts were added to the Appellant’s income:   Summary of Reassessments                       Subsection 15(1)   Section 5 Paragraph 6(1)(a) 2000 $277,395   *       2001 $527,751   *       2002 $235,537   * $25,468     2003 $174,111   * $40,953 $241,527   Summary of Reassessments                       Subsection 15(1)   Section 5 Paragraph 6(1)(a) 2004 $153,681     $179,945   2006 nil   nil nil Assessed as filed             Totals $1,368,475   $66,421 $421,472               * these amounts were assessed a gross negligence penalty under subsection 163(2) of the Act and section 34 of the B.C. ...

The Queen, 2006 TCC 556       Docket: 2002-3520(IT)G BETWEEN: RICHARD R. ... Signed at Ottawa, Canada, this 20th day of October 2006.   “Lucie Lamarre” Lamarre J.           ... Signed at Ottawa, Canada, this 20th day of October 2006.     “Lucie Lamarre” Lamarre J.                 ...

Dussault" Dussault J.               Translation certified true on this 20th day of February 2008.   ... (ii) work room used for business 120 sq. ft.   (iii) area of condo for personal use     900 sq. ft.   ... Dussault" Dussault J.             Translation certified true on this 20th day of February 2008.   ...

Signed at Grand-Barachois, New Brunswick, this 9th day of December 2003.       ... Savoie” Savoie, D.J.   Certified true translation Manon Boucher       Reference: 2003TCC857 Date: 20031209 Docket: 2003-1149(EI) BETWEEN: MAXIME DESCHÊNES, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.     ... Signed at Grand-Barachois, New Brunswick, this 9th day of December 2003.           ...

Signed at Toronto, Ontario this 31st day of July 2012.       “J. M. Woods” Woods J.         ...   [7]              Subsection 163(1) provides:     163.   (1) Repeated failures. ...   [19]         The assessment of the federal penalty will be upheld and the appeal will be dismissed.              ...

Signed at Ottawa, Canada, this 9th day of April, 2009.         “G. A. ...

The Queen, 2011 DTC 1257 [at at 1474], 2011 TCC 349 (Informal Procedure)         Docket: 2010-3174(IT)I BETWEEN: KENNETH J. ... In all other respects, the appeal is dismissed.            Signed at Ottawa, Canada, this 12 th day of July 2011.     ... The following chart illustrates the Minister’s calculation.     Square Feet 100% Business Use Business Portion of Shared Space Personal Portion of Shared Space 100% Personal Use Basement           Workout 300   30 270   Laundry 132   13.2 118.8   Office 198   19.8 178.2   Balance 370       370 Main           Dining 300   30 270   Study 300   30 270   Living 300   30 270   Kitchen 300   30 270   Sunroom 265       265 Second Floor           Guest Room 150 150       Washroom 68   6.8 61.2   Common 231   23.1 207.9   Bedrooms 751       751 Third           Guest Room 360 360       Washroom 100 100       Den 200 200       Total 4325 810 212.9 1916.1 1386 Percentage of Total 18.73% 4.92% 44.30% 32.05% The business use of the Property was determined to be 25% (based on 18.73% + 4.92%) [21]          In 2004 and 2005, the Appellant’s B & B was a part time operation. ...

"eligible relocation" means a relocation of a taxpayer where (a) the relocation occurs to enable the taxpayer (i)       to carry on a business or to be employed at a location in Canada (in section 62 and this subsection referred to as "the new work location"), or (ii) to be a student in full-time attendance enrolled in a program at a post-secondary level at a location of a university, college or other educational institution (in section 62 and in this subsection referred to as "the new work location"), (b)           both the residence at which the taxpayer ordinarily resided before the relocation (in section 62 and this subsection referred to as "the old residence") and the residence at which the taxpayer ordinarily resided after the relocation (in section 62 and this subsection referred to as "the new residence") are in Canada, and (c)            the distance between the old residence and the new work location is not less than 40 kilometres greater than the distance between the new residence and the new work location except that, in applying subsections 6(19) to (23) and section 62 in respect of a relocation of a taxpayer who is absent from but resident in Canada, this definition shall be read without reference to the words "in Canada" in subparagraph (a) (i), and without reference to paragraph (b); [7]            In computing his income for 1998 the Appellant deducted $3,369.11 for moving costs, which he calculated in this way: From Delta B.C. to Fort McMurray Alberta:                 Airfare for 2 persons                                                                                            $ 588.00                 Temporary living expenses near new or old residence                                 15 nights accommodation                                                                       200.00                                 Meals                                                                                                                         210.57                 Cost for cancelling the lease for the old residence                             500.00                 Less reimbursement or allowance not included in income     --                 Total                                                                                                                                        $1,498.57 Fort McMurray Alberta to Delta B.C.:                               Cost for 2 persons travelling by car                                                   $ 452.57                 Accommodation- 5 nights                                                                                    409.77                 Meals                                                                                                                                         112.30                 Temporary living expenses near new or old residence                 15 nights accommodation                                                                       250.00                                 Meals                                                                                                                         245.95                 Cost for cancelling the lease for the old residence                             400.00                 Less reimbursement or allowance not included in income     --                 Total                                                                                                                                        $1,870.54[sic] [8]            It became evident during the Appellant's evidence that these moving expenses were considerably inflated beyond the definition of that expression found in subsection 62(3) of the Act. ... Bowie DATE OF JUDGMENT:                                       October 26, 2001 APPEARANCES: For the Appellant:                                                 The Appellant himself Counsel for the Respondent:              Jasmine Sidhu COUNSEL OF RECORD: For the Appellant:                 Name:                               -- Firm:                -- For the Respondent:                             Morris Rosenberg                                                                 Deputy Attorney General of Canada                                                                                 Ottawa, Canada 2001-1627(IT)I BETWEEN: KENNETH CAVALIER, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... F-7, as amended. [5]               Whalen v. The Queen, 2001 DTC 190 at para. 9. [6]               [1999] 4 C.T.C. 258. [7]               Appellant's written argument, pages 10-11. [8]               [1999] 1 S.C.R. 497. [9]               [1946] S.C.R. 209. [10]             at pages 231-2. [11]             at page 218. [12]             Rennie v. ...

Article V reads:     [TRANSLATION]   ARTICLE V   LIQUIDATOR   1.             ... Signed at Ottawa, Canada, this 11th day of June 2008.     "Lucie Lamarre" Lamarre J.             ... HER MAJESTY THE QUEEN   PLACE OF HEARING:                     Montréal, Quebec   DATE OF HEARING:                       June 5, 2008   REASONS FOR JUDGMENT BY:    The Honourable Justice Lucie Lamarre   DATE OF JUDGMENT:                    June 11, 2008   APPEARANCES:   For the Appellants: The Appellants themselves Counsel for the Respondent: Christina Ham   COUNSEL OF RECORD:          For the Appellant:                         Name:                                                   Firm:          For the Respondent:                    John H. ...

Tu-Quynh Trinh, Translator         Citation: 2010 TCC 343 Date: 20100702 Dockets: 2008-4125(IT)I 2008-4127(IT)I BETWEEN: GARAGE GILLES GINGRAS, GILLES GINGRAS, Appellants, and   HER MAJESTY THE QUEEN, Respondent.     ... Gingras’ income for the taxation years at issue:     Description 2003 2004 2005   ADDITION/(DEDUCTION) Taxable benefit ‑ cars       $1,545       $1,956       $1,892 Benefit to the shareholder   $0   $2,760   $2,619   Benefit to the shareholder     $22,836     $14,667     $1,072   TOTAL   $24,381   $19,383   $5,583     [3]               In the file of the appellant Garage Gilles Gingras, number 2008‑4125(IT)I, the issues are as follows:   [translation]   a)                   For the 2003 taxation year, the Minister was authorized to make a reassessment after the normal reassessment period;   b)                   For the 2003, 2004 and 2005 taxation years, the Minister was justified in adding $15,203, $17,398 and $5,616, respectively, to Garage Gilles Gingras’ net business income;   c)                   For the 2004 and 2005 taxation years, the Minister was justified in disallowing the amounts of $2,760 and $2,619, respectively, claimed by Garage Gilles Gingras as business expenses;   d)                   For the 2003, 2004 and 2005 taxation years, the Minister was justified in assessing penalties against Garage Gilles Gingras under subsection 163(2) of the Act ... Signed at Ottawa, Canada, this 2nd day of July 2010.       “Alain Tardif” Tardif J.               ...