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Signed at Grand-Barachois, New Brunswick, this 4th day of October 2005. ... PLACE OF HEARING:                      Québec, Quebec DATE OF HEARING:                        July 26, 2005 REASONS FOR JUDGMENT BY:     The Honourable S.J. ...

There shall be no costs of this application.        Signed at Ottawa, Canada this 25 th day of November 2005. ... Signed at Ottawa, Canada this 25 th day of November 2005. "Gerald J. ... Rip DATE OF JUDGMENT:                     November 25, 2005 APPEARANCES: For the Appellant: No Appearance Counsel for the Respondent: Catherine Letellier de St-Just and Brent Cuddy For the Applicant to Intervene: Avvy Yao-Yao Go COUNSEL OF RECORD:        For the Appellant:                    Name:                                                 Firm:        For the Respondent:                     John H. ...

Bowman, Chief Justice   Appearances:   For the Appellant: The appellant himself     Counsel for the Respondent: Alexandra Humphrey____________________________________________________________________   JUDGMENT             The appeals from the assessments made under the Income Tax Act for the 2003, 2004 and 2005 taxation years are dismissed.   ... REASONS FOR JUDGMENT   Bowman, C.J.   [1]      These appeals are from assessments made under the Income Tax Act for the appellant’s 2003, 2004 and 2005 taxation years. ... SCHEDULE A   1 SAUGEEN CRESCENT, SCARBOROUGH, ONTARIO   2003   2004   2005         Gross income $19,150.00 $16,650.00 $16,200.00 Expenses before capital cost allowance on all properties (“total CCA”)   $17,457.58   $16,418.62   15,822.95 Income (loss) before total CCA 1,692.42 231.38 377.05 Less:    CCA on unit 3,927.55 3,770.45 3,619.63             CCA on furniture and equipment 148.85 119.08 95.26 Net Income (Loss) ($2,383.98) ($3,658.14) ($3,337.84)         4062 LAWRENCE AVENUE EAST, Unit 307 SCARBOROUGH, ONTARIO   2003   2004   2005         Gross income $13,250.00 $12,000.00 $12,000.00 Expenses before capital cost allowance on all properties (“total CCA”)   11,779.47   11,458.76   10,636.60 Income (loss) before total CCA 1,470.53 541.24 1,363.40 Less:    CCA on unit 4,037.60 3,876.10 3,728.25             CCA on furniture and equipment 465.00 972.00 777.60 Net Income (Loss) ($3,032.07) ($4,306.86) ($3,142.45)         4062 LAWRENCE AVENUE EAST, Unit 607 SCARBOROUGH, ONTARIO   2003   2004   2005         Gross income $9.800.00 $6,600.00 $10,250.00 Expenses before capital cost allowance on all properties (“total CCA”)   7,001.75   7,171.28   11,568.22 Income (loss) before total CCA 2,798.25 (571.28) (1,318.22) Less:    CCA on unit 2,427.72 2,330.61 2,237.38             CCA on furniture and equipment 311.04 248.83 199.07 Net Income (Loss) $59.49 $3,150.72) $3,754.67)         99 BLACKWELL AVENUE, PH5 SCARBOROUGH, ONTARIO               Gross income $13,050.00 $12,600.00 $10,500.00 Expenses before capital cost allowance on all properties (“total CCA”)   11,434.55   10,623.27   9,674.76 Income (loss) before total CCA 1,615.45 1,976.73 825.24 Less:    CCA on unit 3,594.61 3,450.82 3,312.79             CCA on furniture and equipment 400.32 320.26 256.20 Net Income (Loss) ($2,379.48) ($1,794.35) ($2,743.76)   99 BLACKWELL AVENUE, Unit 303 SCARBOROUGH, ONTARIO   2003   2004   2005         Gross income $14,200.00 $12,100.00 $8,500.00 Expenses before capital cost allowance on all properties (“total CCA”)   11,176.24   9,913.07   9,774.29 Income (loss) before CCA 3,023.76 2,186.93 (1,274.29) Less:    CCA on unit 3.829.43 3,676.26 3,529.20             CCA on furniture and equipment 399.46 319.56 255.65 Net Income (Loss) ($1,205.13) ($1,808.89) ($5,059.14)         3380 EGLINTON AVENUE EAST, Unit 1702, SCARBOROUGH, ONTARIO   2003   2004   2005         Gross income $10,000.00 $12,600.00 $12,600.00 Expenses before capital cost allowance on all properties (“total CCA”)   11,460.48   13,344.18   11,885.26 Income (loss) before CCA ($1,460.48) ($744.18) $714.74 Less:    CCA on unit 3,829.43 3,676.25 3,529.20             CCA on furniture and equipment 320.84 256.67 205.34 Net Income (Loss) ($5,610.75) ($4,677.10) ($3,019.80)         10 STONEHILL CRT., Unit 702, SCARBOROUGH, ONTARIO   2003   2004   2005         Gross income $14,640.00 $13,250.00 $14,300.00 Expenses before capital cost allowance on all properties (“total CCA”)   16,492.08   16,354.38   13,695.36 Income (loss) before total CCA ($1,852.08) ($3,104.38) $604.64 Less:    CCA on unit 5,023.87 4,822.92 4,630.00             CCA on furniture and equipment 320.40 256.32 205.06 Net Income (Loss) ($7,196.35) ($8,183.62) ($4,230.42) CITATION:                                       2008TCC261     COURT FILE NO.:                            2007-4209(IT)I     STYLE OF CAUSE:                          Amirthalingam Sivasubramaniam v.                                                           ...

Signed at Vancouver, British Columbia, this 13th day of July 2005. D.W. ... PLACE OF HEARING:                      Edmonton, Alberta DATE OF HEARING:                        May 24, 2005 REASONS FOR JUDGEMENT BY: The Honourable D.W. ...

The Queen, 2005 TCC 144 (Informal Procedure) Docket: 2003-4248(GST)I BETWEEN: IBERO TOURS INC., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada this 17 th day of February, 2005. "J. Woods" Woods J. ...

Signed at Ottawa, Canada, this 11th day of May 2005. "Alain Tardif" Tardif J. ... Signed at Ottawa, Canada, this 11th day of May, 2005. "Alain Tardif" Tardif J. ... PLACE OF HEARING:                      Québec, Quebec DATE OF HEARING:                        March 17, 2005 REASONS FOR JUDGMENT:           The Honourable Judge Alain Tardif DATE OF JUDGMENT:                     May 11, 2005 APPEARANCES: Counsel for the Appellant: Jérôme Carrier Counsel for the Respondent: Michel Lamarre SOLICI TOR OF R ECORD:        For:           Name:                                        Jérôme Carrier           Firm:                                         Lawyer, Lévis, Quebec        For the Respondent:                     John H. ...

The Queen, 2005 TCC 425 (Informal Procedure) Dockets: 2004-128(GST)I 2002-4863(GST)G BETWEEN: NATIONAL BANK LIFE INSURANCE COMPANY, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 7th day of July 2005. "Lucie Lamarre" Lamarre J. ... Signed at Ottawa, Canada, this 7th day of July 2005. "Lucie Lamarre" Lamarre J Translation certified true On this 9th day of January 1006 Garth M c Leod, Translator. ...

The Queen, 2005 TCC 640 (Informal Procedure) Citation: 2005TCC640 Date: 20051014 Docket: 2003-2671(IT)I BETWEEN: LAWRENCE A. ... Signed at Ottawa, Canada this 14 th day of October 2005. "T. E. Margeson" Margeson J. ... Margeson DATE OF JUDGMENT:                     October 11, 2005 APPEARANCES: Agent for the Appellant: Marshall Bryan Sone Counsel for the Respondent: Craig Maw COUNSEL OF RECORD:        For the Appellant:                    Name:                                                 Firm:        For the Respondent:                     John H. ...

Signed at Toronto, Ontario, this 6th day of September 2005. "W.E. ... PLACE OF HEARING:                      Toronto, Ontario DATE OF HEARING:                        June 16, 2005 REASONS FOR JUDGEMENT BY: The Honourable W.E. MacLatchy, Deputy Judge DATE OF JUDGMENT:                     September 6, 2005 APPEARANCES: Agent for the Appellant: Frederick H. ...

Signed at Ottawa, Canada, this 28th day of June 2005. "Alain Tardif" Tardif J. ... AND                                                           M.N.R. AND PIERRE MOISAN PLACE OF HEARING:                      Québec, Quebec DATE OF HEARING:                        May 3, 2005 REASONS FOR JUDGMENT BY:     The Honourable Judge Alain Tardif DATE OF JUDGMENT:                     June 28, 2005 APPEARANCES: Agent for the Appellant: Alain Savoie Counsel for the Respondent: Benoit Mandeville Agent for the Intervener: Alain Savoie COUNSEL OF RECORD:        For the Appellant:                    Name:                                                 Firm:        For the Respondent:                     John H. ...