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PELLETIER J.A.                         MALONE J.A.   BETWEEN: ROD HORSNALL Appellant and HER MAJESTY THE QUEEN Respondent                 Heard at Regina, Saskatchewan, on November 20, 2006. ...     [7]                The appellant shall be entitled to the costs of the appeal.     ... MALONE J.A.   DELIVERED FROM THE BENCH BY:              LÉTOURNEAU J.A.     ...

The Queen, 2011 TCC 498 (Informal Procedure)         Docket: 2008-2680(IT)I BETWEEN: AHMAD A. ... The appeal from the reassessment made under the Income Tax Act in respect of the 2003 taxation year is dismissed.              Signed at Ottawa, Canada, this 26th day of October 2011.     "Réal Favreau" Favreau J.           ...

Canada, docket T-878-08   Cour fédérale   Federal Court   Date: 20100625 Dossier: T-878-08 Référence: 2010 CF 693     LOCATION ROBERT LTÉE Demanderesse   et   SA MAJESTÉ LA REINE   Défenderesse       Dossier : T-879-08   TRANSPORT ROBERT (1973) LTÉE Demanderesse   et   SA MAJESTÉ LA REINE   Défenderesse   TAXATION DES DÉPENS – MOTIFS     L’OFFICIER TAXATEUR JOHANNE PARENT   [1]                Le 14 mai 2009, la Cour (Monsieur le juge Hugessen) accueillait la requête pour jugement sommaire et rejetait l’action. ...        « Johanne Parent »  Officier taxateur   Toronto (Ontario) Le 23 juin 2010 COUR FÉDÉRALE   AVOCATS INSCRITS AU DOSSIER     DOSSIERS:    T-878-08 et T-879-08   INTITULÉ:   LOCATION ROBERT LTÉE c. ... SA MAJESTÉ LA REINE     TAXATION DES DÉPENS SUR DOSSIER SANS COMPARUTION DES PARTIES     LIEU DE TAXATION :                                                        TORONTO (ONTARIO)     TAXATION DES DÉPENS – MOTIFS :                             L’OFFICER TAXATEUR                                                                                                 JOHANNE PARENT   DATE DE LA TAXATION DES DÉPENS:                        25 JUIN 2010     PRÉTENTIONS ÉCRITES:   Me Serge Fournier POUR LES DEMANDERESSES   Me Stéphanie Dion   POUR LA DÉFENDERESSE   AVOCATS INSCRITS AU DOSSIER:   BCF, s.e.n.c.r.l. ...

LÉTOURNEAU J.A.                  CHEVALIER D.J. BETWEEN:      ZARA BARROSO,      Appellant,      AND      HER MAJESTY THE QUEEN      Respondent. ... LÉTOURNEAU J.A.                  CHEVALIER D.J. Between:      ZARA BARROSO,      Appellant,      AND      HER MAJESTY THE QUEEN      Respondent.      ... Delon, LL.L.      FEDERAL COURT OF APPEAL      Date: 19980401      Docket: A-98-96 Between:      ZARA BARROSO,      Appellant,      AND      HER MAJESTY THE QUEEN      Respondent.           ...

Canada (Citizenship and Immigration), 2012 FC 1091     Date: 20120919 Docket: IMM-411-12 Citation: 2012 FC 1091 Ottawa, Ontario, September 19, 2012 PRESENT:    The Honourable Madam Justice Snider     BETWEEN:   JESUS OCTAVIO PEREZ ENRIQUEZ       Applicant   and       THE MINISTER OF CITIZENSHIP AND IMMIGRATION       Respondent                      REASONS FOR JUDGMENT AND JUDGMENT   [1]                Mr. ... no question of general importance is certified.       “Judith A. Snider” Judge   FEDERAL COURT   SOLICITORS OF RECORD     DOCKET:                                          IMM-411-12   STYLE OF CAUSE:                         JESUS OCTOVIO PEREZ ENRIQUEZ v                                                             THE MINISTER OF CITIZENSHIP AND IMMIGRATION   PLACE OF HEARING:                   TORONTO, ONTARIO   DATE OF HEARING:                     SEPTEMBER 11, 2012   REASONS FOR JUDGMENT:       SNIDER J.   ... Kirvan Deputy Attorney General of Canada Toronto, Ontario FOR THE RESPONDENT                     ...

NOËL J.A.                         PELLETIER J.A.     BETWEEN:   LA SURVIVANCE   Appellant   and   HER MAJESTY THE QUEEN   Respondent       Hearing held at Montréal, Quebec, March 1, 2006.   ... NOËL J.A.                         PELLETIER J.A.     BETWEEN:   LA SURVIVANCE   Appellant   and   HER MAJESTY THE QUEEN   Respondent       REASONS FOR JUDGMENT     NOËL J.A ... NOËL J.A.                         PELLETIER J.A.     BETWEEN:   LA SURVIVANCE   Appellant   and   HER MAJESTY THE QUEEN   Respondent       JUDGMENT               The appeal is dismissed with costs.     ...

Zen, 2009 FC 531                   20090526   Docket:  T-1360-06   Citation:  2009 FC 531   Ottawa, Ontario, May 26, 2009   PRESENT:  The Honourable Mr. Justice Blanchard     BETWEEN:   THE MINISTER OF NATIONAL REVENUE   Applicant   and   GIOVANNI ZEN   Respondent     T-1024-08   AND BETWEEN:   GIOVANNI ZEN   Applicant   and   THE MINISTER OF NATIONAL REVENUE   Respondent       REASONS FOR JUDGMENT AND JUDGMENT     I.          ... Deputy Attorney General of Canada FOR THE RESPONDENT                   ...

LÉTOURNEAU J.A.                         NADON J.A.   BETWEEN: YVON TREMBLAY Appellant and MINISTER OF NATIONAL REVENUE Respondent             Hearing held at Québec, Quebec, on June 12, 2007. ... NADON J.A.     DELIVERED FROM THE BENCH BY:           LÉTOURNEAU J.A.     APPEARANCES:   Yvon Tremblay FOR THE APPELLANT   Michel Lamarre FOR THE RESPONDENT     SOLICITORS OF RECORD:     John H. ...

LÉTOURNEAU J.A.                         NOËL J.A.     A-424-04   BETWEEN: EDMOND ST-ONGE Appellant and   THE ATTORNEY GENERAL OF CANADA Respondent       A-440-04   BETWEEN:   HENRI ST-ONGE Appellant and   THE ATTORNEY GENERAL FOR CANADA Respondent     Hearing held at Montréal, Quebec, on March 13, 2006. ... LÉTOURNEAU J.A.                         NOËL J.A.   A-424-04   BETWEEN: EDMOND ST-ONGE Appellant and   THE ATTORNEY GENERAL FOR CANADA Respondent       A-440-04   BETWEEN: HENRI ST-ONGE Appellant and   THE ATTORNEY GENERAL OF CANADA Respondent     REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on March 13, 2006.)   ... DELIVERED FROM THE BENCH BY:                 Létourneau J.A.     APPEARANCES:   Guy Cavanagh FOR THE APPELLANTS   Nathalie Lessard Marie-Claude Landry   FOR THE RESPONDENT       SOLICITORS OF RECORD:   Cavanagh & Almeida New Richmond, Quebec   FOR THE APPELLANTS John H. ...

It is ordered that the filing fee of $100 be reimbursed to the appellant.                   ... The Minister also took into account the following data to establish the appellant’s undeclared business income:       2003 2004 2005           (a) total kilometrage 46,048 45,668 43,758           (b) less: personal kilometrage 18,419 18,267 17,503           (c) appellant’s kilometrage — business 27,629 27,401 26,255           (d) trips with clients (50 %) 13,814 13,700 13,127           (e) rate … per kilometre $1.20  $1.30  $1.30            (f) number of trips (5 km/client) 2,76[3] 2,740 2,625           (g) income — fare … per kilometre                   13,814 x $1.20  $16,577        13,700 x $1.30    $17,810      13,127 x $1.30      $17,065           (h) departure fare — client $2.50  $2.75  $2.75            (i) tips 10% 10% 10%   [10]          The analysis of the data above allowed the Minister to identify gaps between the gross business income declared and the net business income calculated using the projection method:       2003 2004 2005           (i) income [per] kilometres [traveled] $16,577  $17,810  $17,065           (ii) income — departure fee per client                   2,763 x $2.50  $6,907        2,740 x $2.75    $7,535      2,625 x $2.75      $7,220            (iii) tips                   ($16,577 + $6,907) x 10% $2,349        ($17,810 + $7,535) x 10%   $2,535      ($17,065 + $7,220) x 10%______________ $2,429           (iv) revised gross business income $25,833 $27,880 $26,714           (v) less: gross declared business income $13,660 $13,040 $17,387           (vi) gaps — gross business revenue $12,173 $14,840  $9,327   [11]          Following the appellant’s failure to declare the total income from his taxi company, the Minister established a gross negligence penalty, based on the undeclared net income ...   [12]          The Minister also disallowed, as a result of the business expenses related to the taxi for the years at issue, a part of the appellant’s expenses because his rate of personal vehicle use was 40%, rather than the 20% indicated on his income tax return:       2003 2004 2005           (i) revised personal use 40% 40% 40%           (ii) disallowed expenses (vehicle fees [automobile])                   (a)  $5,530 x 20%        $1,106                  (b) $12,713 x 20%   $2,543               (c)  $14,833 x 20%     $2,967   [13]          Following the calculations above, the Minster made the following changes when calculating the appellant’s income:       2003 2004 2005           (i) undeclared gross business income $12,173  $14,840  $9,327            (ii) disallowed business expenses $1,106 $2,543 $2,967               $13,279 $17,383 $12,294   ANALYSIS   [14]          It is a well-established fact that within the Canadian tax system, the Minister may establish arbitrary assessments, using any appropriate method, while considering specific circumstances. [1] Did the appellant earn undeclared income?   ...