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Tremblay 2006TCC486 E

Tremblay 2006TCC486 E

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Published by: phil.humeniuk on Jul 25, 2007
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04/06/2011

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Docket: 2005-1083(IT)IBETWEEN:YVON TREMBLAY,Appellant,andHER MAJESTY THE QUEEN,Respondent.[OFFICIAL ENGLISH TRANSLATION]Appeals heard on August 24, 2006, at Chicoutimi, Quebec.Before: The Honourable Justice Alain Tardif Appearances:For the Appellant: The Appellant himself Counsel for the Respondent: Christina Ham
 JUDGMENT
The appeals from the assessments made under the
 Income Tax Act 
for the2000 and 2001 taxation years are dismissed, without costs, in accordance with theattached Reasons for Judgment.Signed at Ottawa, Canada, this 14th day of September 2006."Alain Tardif"Tardif J.
Translation certified trueon this 28th day of June, 2007.Brian McCordick, Translator
 
Page: 2
 
Citation: 2006TCC486Date: 20060914Docket: 2005-1083(IT)IBETWEEN:YVON TREMBLAY,Appellant,andHER MAJESTY THE QUEEN,Respondent.[OFFICIAL ENGLISH TRANSLATION]
REASONS FOR JUDGMENT
 Tardif J.[1]These are appeals from assessments made by the Minister of NationalRevenue ("the Minister") under the
 Income Tax Act 
("the Act") in respect of the2000 and 2001 taxation years.[2]The issue is whether, in computing the Appellant's income from an office oremployment for these taxation years, the Minister properly disallowed thededuction of the amounts of $8,315 and $10,699, which had been claimed as"other employment expenses".[3]In making and confirming the assessments, the Minister assumed thefollowing facts:
[TRANSLATION](a) During the taxation years in issue, the Appellant was employed byCombined Insurance Company of America.
(admitted)
 
Page: 3
 (b) During the taxation years in issue, the Appellant was sub-regionalmanager for the Chicoutimi, Saguenay, Lac Saint-Jean, La Baie,Dolbeau, Forestville and Charlevoix area.
(admitted)
 (c) The Appellant was responsible for a team of 30 agents during thetaxation years in issue.
(admitted)
 (d) During the 2000 and 2001 taxation years, the Appellant reported theamounts of $15,305 and $18,218, respectively, as gross commissions.
(admitted)
 (e) The Appellant claimed the amounts of $13,465 and $15,697,respectively, as "other employment expenses" for the 2000 and 2001taxation years.
(admitted)
 (f) According to Form T2200, the "Declaration of Conditions of Employment" filled out by the employer, the Appellant was entitled tothe following reimbursements in respect of the 2000 taxation year:
(admitted in part)
 (i)(ii)(iii)automobile expensesexpenses (perfor'ce of duties)home-office expenses$6,832$18,994$3,868$29,694(g) According to Form T2200, the "Declaration of Conditions of Employment" filled out by the employer, the Appellant was entitled to thefollowing reimbursements in respect of the 2001 taxation year:
(denied)
(i)(ii)(iii)automobile expensesexpenses (perfor'ce of duties)home office expenses$5,218$19,483$2,400$27,101(h) According to form T2200, the "Declaration of Conditions of Employment"filled out by the employer in respect of the 2000 taxation year, theAppellant was reimbursed at a rate of $0.23 per kilometre for 29,704business-related kilometres driven.
(admitted)
 (i) According to form T2200, the "Declaration of Conditions of Employment"filled out by the employer in respect of the 2001 taxation year, theAppellant was reimbursed at a rate of $0.23 per kilometre for 22,688business-related kilometres driven.
(admitted)
 

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