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Estate of the Late Gunnar Brosamler v. The Queen, 2012 TCC 204 (CanLII)

cost base of the properties — probate fees — capital losses realized — adjusted cost base — amount

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Riley v. The Queen, 2012 TCC 208 (CanLII)

taxpayer — extend the time to serve — application — limited by this for serving — taxation

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Frenkel v. M.N.R., 2012 TCC 216 (CanLII)

business — company — name — arrangement — incorporation

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McIntosh v. The Queen, 2012 TCC 219 (CanLII)

accountant — allowed — taxed — preparation — recover

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D & D Livestock Ltd. v. The Queen, 2012 TCC 213 (CanLII)

took place after the wind-up — relevancy — dividend — shares was reported — communicate with the hearings coordinator

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Nuclear Waste Management Organization v. M.N.R., 2012 TCC 217 (CanLII)

expressio unius est exclusio alterius — nuclear fuel — members — long-term management — office

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Les Résidences Majeau Inc. c. La Reine, 2012 CCI 220 (CanLII)

mémoire — taxateur — taxé — frais — débours

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Doucet v. M.N.R., 2012 TCC 223 (CanLII)

hours — business — set-up of the esthetician room — flyers — arm s length

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Minhas v. M.N.R., 2012 TCC 221 (CanLII)

dealing at arm s length — hours — worked — insurable employment — common-law partnership

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Betts v. The Queen, 2012 TCC 224 (CanLII)

common-law partner — required to pay — former spouse — child support — recipient

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Asare-Quansah v. M.N.R., 2012 TCC 226 (CanLII)

instructor — course — independent contractor — students — copyright

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Blades v. The Queen, 2012 TCC 227 (CanLII)

renovations — walls — bedrooms — basement — replaced

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Ameir v. The Queen, 2012 TCC 228 (CanLII)

relation to the reassessments issued — quash the s appeals — notice of objection in relation — valid notice of objection — extension of time

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Nightingale v. M.N.R., 2012 TCC 218 (CanLII)

admitted — hours — employment — tools — denied

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James v. Human Resources, 2012 TCC 229 (CanLII)

income — common-law partner — worldwide — bank account — pensioner

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Rennie v. The Queen, 2012 TCC 231 (CanLII)

taxation — dismissed — adjournment — appear — set aside

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Katz v. Human Resources, 2012 TCC 232 (CanLII)

loss of pension income — payment period — option — appeals — suffer

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Jose Fabio Gutierrez, 2012 TCC 234 (CanLII)

assessments — penalties should be deleted — drivers — subcontractors — sympathetic

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Caruso v. The Queen, 2012 TCC 233 (CanLII)

deductible — computing a taxpayer s income — services — amounts — agent

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Kreuz v. The Queen, 2012 TCC 238 (CanLII)

motor vehicle travel expenses — occasional teachers — taxation — doctrine of res judicata — form

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