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TCC
G & J Muirhead Holdings Ltd. v. The Queen, 2014 DTC 1067 [at at 3009], 2014 TCC 49 (Informal Procedure)
Signed at Ottawa, Canada this 13 th day of February 2014. "Patrick Boyle" Boyle J. Citation: 2014 TCC 49 Date: 20140213 Docket: 2013-1935(IT)I BETWEEN: G & J MUIRHEAD HOLDINGS LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. REASONS FOR JUDGMENT Boyle J. [1] G & J Muirhead Holdings Ltd. ...
TCC
OnLine Finance & Leasing Corporation v. The Queen, 2010 TCC 117
OnLine Finance & Leasing Corporation v. The Queen, 2010 TCC 117 Docket: 2006-2175(IT)G BETWEEN: ON-LINE FINANCE & LEASING CORPORATION, Appellant, and HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeals heard on November 16 and 17, 2009 at Vancouver, British Columbia Before: The Honourable Justice Diane Campbell Appearances: Counsel for the Appellant: John C. ... Citation: 2010 TCC 117 Date: 20100302 Docket: 2006-2175(IT)G BETWEEN: ON-LINE FINANCE & LEASING CORPORATION, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Drove Counsel for the Respondent: Carl Januszczak Andrew Majawa COUNSEL OF RECORD: For the Appellant: Name: John C. ...
TCC
Allard O-S Frigoluk Enr. & Bouchard v. M.N.R., 2006 TCC 488
& Bouchard v. M.N.R., 2006 TCC 488 Docket: 2005-2518(EI) BETWEEN: LISE ALLARD O/A FRIGOLUK ENR., Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent, and LUC BOUCHARD, Intervener. ... Signed at Ottawa, Canada, this 5th day of October 2006. "Alain Tardif" Tardif J. ... Signed at Ottawa, Canada, this 5th day of October 2006. "Alain Tardif" Tardif J. ...
TCC
Oroville Reman & Reload Inc. v. Canada, 2016 TCC 75
Oroville Reman & Reload Inc. v. Canada, 2016 TCC 75 Docket: 2011-815(SLP)G BETWEEN: OROVILLE REMAN & RELOAD INC., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... By the Assessment, the Minister assessed Oroville pursuant to subsection 18(3) of the Act for a charge of $814,483.44 (CDN) plus arrears of interest calculated as of August 11, 2008, totaling $927,700.75 calculated as follows: Date of Exchange Refund Amount Charge of Charge Refund Rate (USD) 18.06% Assessed (USD) (CDN) 3-Nov-06 1.1290 $1,047,356.55 $189,152.59 $213,553.28 13-Nov-06 1.1395 2,095,008.75 378,358.58 431,139.60 17-Nov-06 1.1459 143,243.40 25,869.76 29,644.16 24-Nov-06 1.1346 558,701.03 100,901.41 114,482.74 1-Dec-06 1.1445 8,016.83 1,447.84 1,657.05 8-Dec-06 1.1501 115,578.60 20,873.50 24,006.61 TOTAL $3,967,905.16 $716,603.67 $814,483.43 51. ... Rossiter” Rossiter C.J. APPENDIX “A” APPENDIX “B” APPENDIX “C” CITATION: 2016 TCC 75 COURT FILE NO.: 2011-815(SLP)G STYLE OF CAUSE: OROVILLE REMAN & RELOAD INC. ...
FCA
Canada v. Tom Baird & Associates Ltd., docket A-866-96
DÉCARY J.A. LÉTOURNEAU J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant (Plaintiff) AND: TOM BAIRD & ASSOCIATES LTD. ... CONCURRED IN BY: DENAULT J.A. DÉCARY J.A. Date: 19971118 Docket: A-866-96 CORAM: DENAULT J.A. DÉCARY J.A. LÉTOURNEAU J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant (Plaintiff) AND: TOM BAIRD & ASSOCIATES LTD. ...
TCC
853998 Ontario Inc. op B & B Express v. M.N.R, 2008 TCC 196
Signed at Ottawa, Canada this 9th day of April, 2008. “J.E. Hershfield” Hershfield J. ... [18] I rely on the next witness’s testimony the least. Mr. ... Hershfield DATE OF JUDGMENT: April 9, 2008 APPEARANCES: Agent for the Appellant: Dennis Bedard Counsel for the Respondent: For the Intervener: Marie-Eve Aubry The Intervener himself COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: John H. ...
SCC
The King v. Henry K. Wampole & Co. Ltd., [1931] SCR 494
Wampole & Co. Ltd., [1931] S.C.R. 494 Supreme Court of Canada The King v. ... Wampole & Company, Limited (Defendant) Respondent. 1931: May 20, 21; 1931: June 12. ... The question for the opinion of this Honourable Court is: whether on the facts as above stated and admitted herein, the defendant is liable to pay to His Majesty the King the consumption or sales tax on or in respect of the samples referred to in paragraph 3. * * * * * Leave to appeal from the judgment of Maclean J. [2] was granted to the Attorney-General of Canada by a judge of the Supreme Court of Canada. ...
TCC
Richter & Associates Inc v. The Queen, 2005 TCC 92
Signed at Drummondville, Québec, this 13th day of February 2005. "Pierre Archambault" Archambault, J. ... [30] Let us now apply these statutory provisions to the facts of this case. ... Signed at Drummondville, Québec, this 13th day of February 2005. ...
SCC
Mitsui & Co. (Canada) Ltd. v. Royal Bank of Canada, [1995] 2 SCR 187
Respondent Indexed as: Mitsui & Co. (Canada) Ltd. v. Royal Bank of Canada File No.: 23914. 1995: March 1; 1995: May 4. ... Morrison, for the respondent. // Major J. // The judgment of the Court was delivered by Major J.-- I. ... Nova Scotia Court of Appeal Freeman J.A. for the majority VII. ...