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ANALYSIS AND CONCLUSION: [6] This issue was considered by Judge Rip in Soper v. ...

This is a benefit for which the company pays a monthly premium to the Maritime Life Insurance Company and is, under Revenue Canada rules, considered a taxable benefit. ...

  (1) There shall be included in computing the income of a taxpayer for a taxation year as income from an office or employment such of the following amounts as are applicable:   (a) the value of board, lodging and other benefits of any kind whatever received or enjoyed by the taxpayer in the year in respect of, in the course of, or by virtue of an office or employment,   [4]               Unfortunately the Appellant’s former employer did not inform the Appellant that he would be considered to have a benefit from employment in relation to this trip nor was this benefit from employment included on his T4 slip. ...

ANALYSIS [8]            The Appellant testified that in the 1998 and 1999 taxation years he incurred various expenses in an attempt to establish a profitable snowmobile rental business. [9]            I have carefully considered the Appellant's testimony and I have concluded that the following additional expenses should be allowed: AMOUNTS TO BE ALLOWED Expenses:                                                               1998                                      1999                 Advertising                                                            $ 42.80                 Meals and Entertainment                    -                                          $ 149.45                 Office Expenses                                     1,214.95                 Supplies                                                  1,238.72                 Travel                                                                      75.82                     503.05 [10]          With respect to capital cost allowance the following items should be added to the C.C.A. ...

The disbursements are justified and considered necessary and reasonable costs for the conduct of this case. ...

., [1994] 1 C.T.C. 2562, in which (then) Associate Chief Judge Christie disallowed fees claimed, and addressed the issue of who could be considered “counsel” before the Court as defined in the Act and Rules. ...

The Court, having considered the provisions of Rule 147 of the Tax Court of Canada Rules (General Procedure) is satisfied that a proper disposition of these matters is to order one set of costs, in the appeals of John Frank Krmpotic (2006‑2354(IT)G) and 507582 B.C.  ...

Terek will not be barred from having this issue properly considered in respect to his father’s assessment and in respect to his own assessments for later years. ...

I find that this trip is more akin to a personal leisure activity and is too remote from the appellant's business to be considered a business expense. ...

In the taxation years 2000 and 2001, (the only years where there could have been an appeal based upon documentation filed that could have been considered to be a notice of objection) the Appellant did not follow the proper procedure. ...