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The parties shall bear their own costs in respect of the appeal.          ... In addition, the president of CanAfrica, Ambrose Danso-Dapaah, pled guilty to selling false donation receipts for the 2005 and prior taxation years. [6]              Many of the appellants appear to acknowledge that the tax receipts issued to them were false, and they seek relief on the basis that the CRA should bear some responsibility. ... The respondent referred to several decisions of the Tax Court of Canada, and I have also found guidance in The Queen v Doubinin, 2005 FCA 298, which is a decision of a higher court. [60]         Although the facts in Doubinin are very different from the facts in these appeals, the Court’s comments on whether an inflated tax receipt is a benefit are helpful. ...

The Queen, 2016 TCC 98                                                                                                                                                                               Citation:  2016 TCC 98   2013-2193(IT)G   BETWEEN:   BRENDA SAM,   Appellant,                                                                              and   HER MAJESTY THE QUEEN,                                                                                                                            Respondent,                                                                       TRANSCRIPT OF                                                    REASONS FOR JUDGMENT   Let the attached certified transcript of my Reasons for Judgment delivered orally from the Bench at Toronto, Ontario, on November 24, 2015, be filed with very minor corrections.      _______________    “D.W. ... Court File No. 2013-2193(IT)G                                                                                TAX COURT OF CANADA   BETWEEN:     BRENDA SAM                                                  Appellant                           - and-                       HER MAJESTY THE QUEEN                                                 Respondent                       TRANSCRIPT OF ORAL REASONS          HEARD BEFORE THE HONOURABLE JUSTICE ROWE Federal Judicial Centre, 180 Queen Street West, Toronto, Ontario,         on Tuesday, November 24, 2015 at 2:45 p.m.     ... In 2004, 2005, her sister‑in‑law Denise Hunt started to work for an entity called DSC. ...

Translation certified true on this 28th day of February 2005 Aveta Graham, Translator Citation: 2004TCC661 Date: 20041110 Docket: 94-2544(IT)G BETWEEN: GILLES ROBICHAUD, Appellant, and HER MAJESTY THE QUEEN, Respondent. ...          [56]     To decide whether a taxpayer was grossly negligent, Strayer J. stated in Venne v. ... Translation certified true on this 28th day of February 2005 Aveta Graham, Translator CITATION: 2004TCC661 COURT FILE NO.: 94-2544(IT)G STYLE OF CAUSE: Gilles Robichaud v. ...

The Queen, 2012 DTC 1268 [at at 3792], 2012 TCC 313 (Informal Procedure)         Citation: 2012 TCC 313 Date: 20120904 Docket: 2012-507(IT)I BETWEEN: ROBERT ELWOOD, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... The Appellant relied on the decision in Kasaboski et al. v The Queen, 2005 D.T.C. 846, 2005 TCC 356, particularly the comments of Justice Bowie at paragraph 9. ...   [30]         For these reasons, I must dismiss the appeal without costs.     ...

From 2005 until 2012 she was a financial services administrator. [8]   The appellants started buying residential rental properties in Medicine Hat, Alberta, around 1987 with the purpose of earning rental income. ... Rattai worked full-time at Medicine Hat Community Housing Society where she assisted clients, prepared rent calculations, collected cash, made bank deposits and reconciled the bank account. [53] From then until 2005, she raised their children and worked on their rental properties. In 2005, she commenced employment with Cypress View Foundation as a financial services administrator. [54] Around 2012 she was promoted to Finance Manager, responsible for budgeting, bank reconciliation and completion and updating of government forms. [55] [122]   Except for a five-year period where he operated their rental property operations with his wife, Mr. ...

Zenger in December 2005, Mr. Bruce used a monthly rental rate of $55 per month for this comparable. ... The Appellants maintain that it was available a discount rate of $55 per month in 2005, whereas the Respondent maintains that the rate that should be used was $85 per month. [89]     The Respondent’s counsel disputes the relevance of the offer made by the manager of Clifton Manor in the email sent to Mr. ... Bruce’s adjustment for time. [93]     The South Gate rate was obtained in 2008, and the $85 per month rate was offered by Clifton Manor in 2005. ...

Sheridan____________________________________________________________________   ORDER   Whereas the Appellant, Charlene Echum, applied to have the dismissal of her Informal Procedure appeals of her 2004, 2005, 2006 and 2007 taxation years set aside under section 18.21 of the Tax Court of Canada Act;             And having considered the factors set out in the Appellant’s letter in light of the criteria for the setting aside of an order of dismissal under paragraphs 18.21(3)(a) and (b) of the Act;             And not being satisfied that the Appellant has shown that “it would have been unreasonable in all the circumstances” for her to have attended the hearing;   IT IS HEREBY ORDERED THAT the Appellant’s application to set aside the Order dated September 15, 2011 is dismissed in accordance with the attached Reasons for Order.   ... Signed at Toronto, Ontario, this 26 th day of October 2011.         “G. ... Sheridan   DATE OF ORDER:                           October 26, 2011   APPEARANCES:   For the Appellant:   Counsel for the Respondent:     COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    Myles J. ...

The Queen, 2010 TCC 441 CITATION: 2010 TCC 441   2010-702(IT)APP 2010-1479(GST)APP   BETWEEN:   GEORGE FRANCIS ELLENTON,   Appellant,     and   HER MAJESTY THE QUEEN,     Respondent,         TRANSCRIPT OF   REASONS FOR JUDGMENT   Let the attached revised transcript of the Reasons for Judgment delivered orally from the Bench at Vancouver, British Columbia, on July 8, 2010, be filed. ... The taxpayer was reassessed for the taxation years 2005 and 2006 under the Income Tax Act on September 3, 2008. ... Thank you.   (PROCEEDINGS ADJOURNED AT 12:45 P.M.)     ...

Translation certified true on this 9th day of February 2005. Julie Oliveira, Translator Citation: 2004TCC514 Date: 20041202 Dockets: 2000-3741(IT)G 2000-3742(IT)G BETWEEN: OLIVIER GENDRON, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Q.         O.K. and so, all those expenses total $595.69? R.          ... Translation certified true on this 9th day of February 2005. Julie Oliveira, Translator CITATION: 2004TCC514 COURT FILE NO.: 2000-3741(IT)G, 2000-3742(IT)G STYLE OF CAUSE: Olivier M. ...

The Queen, 2014 TCC 216 (Informal Procedure)         Docket: 2012-4884(GST)I BETWEEN: BENTON ANTIFAIFF, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ...   [9]              On November 10, 2005, the Minister certified and registered FIS’s unpaid GST liability related to its reporting periods ending between September 30, 1996 and September 30, 2000 in the Federal Court pursuant to section 316 of the Act. ... Pentney Deputy Attorney General of Canada Ottawa, Canada       ...