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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.       ...
FCA

Canada v. Basf Coastings & Inks Canada Ltd., docket A-281-98

Basf Coastings & Inks Canada Ltd., docket A-281-98 Date: 19980706 Docket: A-281-98 CORAM:      STONE J.A.          STRAYER J.A.          DESJARDINS J.A. BETWEEN:      BASF COATINGS & INKS CANADA LTD.      ... STRAYER J.A.          DESJARDINS J.A. BETWEEN:      BASF COATINGS & INKS CANADA LTD.      ...
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.              ...

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