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In order to accurately determine whether the result is harsh, the dentistry income for the immediately preceding taxation year and the subsequent taxation year also needs to be considered. ...

  [3]              The Crown submits that the notice of appeal has the same fatal defects that the Court considered in Cassa v The Queen, 2013 TCC 43. ...

The Queen, [5] a case where this Court considered conduct before the Notice of Appeal. ...

These issues and provisions have been considered by this Court on numerous occasions and by the Federal Court of Appeal in its 2013 decision in Verones v. ...

The Queen, 2018 TCC 88, that a corporation cannot appear in person and must be represented by a lawyer in a general procedure appeal in this Court by virtue of section 17.1 of the Tax Court of Canada Act. [1] [4]   For this same reason given by Justice Graham on the first motions and by me in Suchocki Accounting, I am dismissing these motions. [5]   In any event, as noted in Suchocki Accounting, even if I am wrong with respect to the section 17.1 requirement that a corporation be represented by counsel in a general procedure appeal, Rule 30(2) would leave the matter in my discretion including as to the conditions that may apply with respect to any particular representative in any particular case. [6]   There is case law of this Court that helpfully identifies some of the matters to be considered in exercising my discretion in this regard. ...

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

Meyer argued that the amount of $79,089 he had withdrawn from his RRSP should not have been included in the calculation of his income for the purposes of the EI benefits’ repayment under section   145 of the EI Act, as benefits paid out of his RRSP, being of a different nature, should not be considered as income for the purposes of the EI Act. [5]   At the hearing, counsel for the Respondent referred to the relevant provisions of the ITA and the EI Act. ...

As to the amount that was taken by the appellant to be considered as a true shareholder's loan there is no difficulty in concluding this was not so. ...

Having realized that the appellant had been given erroneous information by the various officials consulted, the Minister would appear to have finally authorized the appellant, by letter dated April 14, 1993, to contribute an amount of $133,000 to an RRSP, and to have considered it a valid transfer under paragraph 60(j. 1) of the Act for the purposes of making a deduction from his income for the 1990 taxation year. ...

The problem that misled the Appellant was that in his opinion the Court had not considered the pleading in the Notice of Appeal and had not followed the Hughes case, supra, when giving Judgment. ...