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Signed at Ottawa, Canada, this 28th day of August 2008.       "Alain Tardif" Tardif J.     ...     [41]          For all these reasons, the appeals are dismissed.   Signed at Ottawa, Canada, this 28th day of August 2008.     "Alain Tardif" Tardif J.           ...

REASONS FOR JUDGMENT Hamlyn, J.T.C.C. [1]      This is an appeal with respect to a Notice of Assessment by a registrant under the Excise Tax Act (the " Act ") wherein the Appellant is alleged to have underreported its Goods and Services Tax ("GST") collectible and overstated its Input Tax Credits ("ITCs"). [2]      By Notice of Assessment numbered 01BA0201256 dated December 11, 1996, the Minister of National Revenue (the "Minister") advised the Appellant that he had assessed its GST liability for the period from June 1, 1991 to August 31, 1996 as follows:                    Increase of GST Collectible                        $35,133.84                    Plus: Decrease of Input Tax Credits             $ 7,999.96                    Total Net Tax Adjustments                          $43,133.80                    Penalty                                                        $ 5,911.07                    Interest                                                        $ 4,859.40                    Total Assessment                                       $53,904.27 APPELLANT'S POSITION [3]      The Appellant's position is that it was a registrant under the Act whose principal activity was the provision of commercial rents and the operation of a parts department of a furniture company. [4]      The Appellant explained the deficiencies in the reported GST and ITCs were attributable in part to record destruction beyond the Appellant's control. ... (b)         at all relevant times the Appellant was registered under Part IX of the Excise Tax Act (the " Act "); (c)         the Appellant's principal activity was the provision of commercial rents; (d)         the Appellant's books and records for the said period were incomplete; (e)         in filing its quarterly GST returns for the period from June 1, 1991 to August 31, 1996, the Appellant reported GST Collectible and Input Tax Credits ("ITC's") as follows:             GST Collectible:                                               $26,588.57             Less: ITC's:                                                     ($44,538.15)             Total Net Tax (Credit):                                    ($17,949.58) (f)          the Appellant underreported its GST Collectible by the amount of $35,133.84 for the period from June 1, 1991 to August 31, 1996; (g)         the Appellant overstated its ITC's by the amount of $7,999.96 for the period from June 1, 1991 to August 31, 1996;             (h)         the underreported GST Collectible for $35,133.84 relates to taxable supplies made by the Appellant, within the meaning of subsection 123(1) of the Act, during the period from June 1, 1991 to August 31, 1996 and the said amount can be attributed as follows:             Source/Taxable Supply                    GST Collectible             Discrepancies: Books and Records                   $23,180.59             Automobile Standby Charge                              $ 2,129.30             Automobile Operating Cost                                $     396.13             Disposal of Real Property                                  $ 7,640.70             Commercial rent revenue                                    $     378.80             Commercial rent recoveries                                $ 1,408.32                      Total:                                                      $35,133.84 (i)          the Appellant's automobile was utilized 60 per cent for business purposes and 40 per cent for personal purposes; (j)          during August, 1992, the Appellant made a taxable supply of real property to a recipient who was not registered under Part IX of the Act for consideration in the amount of $109,152.80; (k)         the Appellant was required to collect the GST at the rate of 7% on the consideration amount referred to in the preceding subparagraph; (l)          during December, 1995, the Appellant made a taxable supply by way of rental of real property for consideration in the amount of $5,411.50; (m)        the Appellant was required to collect the GST at the rate of 7% on the consideration amount referred to in the preceding subparagraph; (n)         during the period from June 1, 1991 to August 31, 1996, the Appellant failed to remit GST totalling $1,408.32 on recoveries and receivables attributable to the provision of commercial rent by the Appellant; and (o)         the Appellant did not maintain adequate documentation to support its claim for the ITC's referred to in subparagraph 5(g) above. ... COURT FILE NO.:                             98-1359(GST)I STYLE OF CAUSE:                           Between D & P Holdings Limited and                                                           Her Majesty The Queen PLACE OF HEARING:                      St. ...

A & E Precision Fabricating and Machine Shop Inc. v. The Queen, 2012 TCC 260 (Informal Procedure)         Citation: 2012 TCC 260 Date: 20120719 Docket: 2008-6(IT)I BETWEEN: A & E PRECISION FABRICATING AND MACHINE SHOP INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [19]         I am therefore awarding no costs to the Respondent, although a request of $500.00 in costs was made yesterday.            Signed at Summerside, Prince Edward Island this 19th day of July 2012.       ...

Beth McMorran O/A McMorran & Associates, docket 2000-3667(EI)         2000-3668(CPP)   BETWEEN:   BETH MCMORRAN O/A MCMORRAN & ASSOCIATES,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent, and   PAULINE BAKKEN, Intervenor.   ... Signed at Calgary, Alberta, this 21st day of October 2002.           "Michael H. Porter" D.J.T.C.C.         2000-3667(EI)   BETWEEN:   BETH MCMORRAN O/A MCMORRAN & ASSOCIATES,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent, and   PAULINE BAKKEN, Intervenor.   ...

Canada (Customs & Revenue Agency), 2005 FCA 157 Date: 20050503 Docket: A-252-04 Citation: 2005 FCA 157 CORAM:        ROTHSTEIN J.A. ... "Marc Noël"                           J.A.                                                   ... Commissioner of the Canada Customs & Revenue Agency                                                                               PLACE OF HEARING:                                                         Ottawa, Ontario DATE OF HEARING:                                                           May 3, 2005 REASONS FOR JUDGMENT OF THE COURT:              Rothstein, Noël, Malone, JJA DELIVERED FROM THE BENCH BY:                             Noël J.A. ...

Signed at Ottawa, Canada, this 19th day of April, 2004.       "E.A. Bowie" J.T.C.C.       Citation: 2004TCC305 Date: 20040419 Docket: 2003-2444(GST)I 2003-3091(GST)I BETWEEN: VISA JEWELLERY & THAI SILK CO., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Michael Appavoo   COUNSEL OF RECORD:   For the Appellant:   Name: N/a   Firm: N/a   For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada   [1]           [2000] 1 S.C.R. 915. [2]           [1956] S.C.R. 433 at 439. [3]           [1977] 2 F.C. 579 (F.C.A.). [4]           M.G. ...

& Canadian Utilities Limited v. The Queen, 2004 TCC 472       Citation: 2004TCC472 Date: 20040628 Dockets: 2001-4026(IT)G 2001-4030(IT)G BETWEEN: CANUTILITIES HOLDINGS LTD., CANADIAN UTILITIES LIMITED, Appellants, and   HER MAJESTY THE QUEEN, Respondent.     ...   [4]      Thirdly, I observed that in my view this was a test case. ... This reflects a reasonable degree of proportionality in my view.     Signed at Ottawa, Canada, this 28th day of June 2004.       ...

Signed at Ottawa, Canada, this 22 nd day of October 2010.       "Patrick Boyle" Boyle J.       ... REASONS FOR JUDGMENT     Boyle J.   [1]               These appeals were heard in Ottawa in May. ...

Miller J.         Citation: 2013 TCC 146 Date: 20130507 Docket: 2012-1721(GST)I BETWEEN: THE HUMBER COLLEGE INSTITUTE OF TECHNOLOGY & ADVANCED LEARNING, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [2]           [1998] 1 S.C.R. 27.   [3]           97 D.L.R. (3d) 162 at 164 ...   [4]           2012 TCC 355.   ...

Miller J.         Citation: 2011TCC177 Date: 20110321 Docket: 2010-2842(EI) 2010-2843(CPP) BETWEEN: CANADA FINANCIAL GROUP O/A ELITE NAILS & SPA, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   AIQIN (LUCY) ZHOU, Intervenor.       ... Signed at Ottawa, Canada, this 21 st day of March 2011.       “V.A. Miller” V.A. ... Zhou   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    Myles J. ...