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Bourassa & Associés Inc. v. R, [1998] 1 CTC 2511 P.R. Dussault T.C.J.: These are appeals in respect of the appellant’s 1990, 1991 and 1992 taxation years. ... The breakdown of the expenses incurred by the appellant in each of the years is as follows: 1990 — Golf • $660 for membership in a golf club • $1,678 for tournaments • $ 1,254 for greens fees • $3,043.77 for meals and beverages at the golf club • $971.34 for purchases at the pro shop relating to prizes to be won in tournaments — Fishing lodge • $1,650 for the services of a guide at the fishing lodge • $94.09 for fishing equipment • $12 for gas — Hunting • $975 paid to a hunting outfitter The appellant no longer contests the disallowance of the deduction claimed for the $660 membership in the golf club. 1991 Golf • $860 for tournaments • $ 1,920.40 for greens fees • $392.18 for meals and beverages at the golf club — Fishing • $2,919.99 for the services of a guide • $120 in alcoholic beverages — Hunting • $330 paid to an outfitter — Other • $1,140.81 paid to a yacht club The appellant no longer contests the disallowance of the deduction claimed for the amount paid to the yacht club. 1992 — Golf • $1,220 for tournaments ¢ $1,998.76 for greens fees ¢ $3,079.76 for meals and beverages at the golf club • $ 1,344 for the purchase of prizes from the pro shop — Fishing • $2,450 for the services of a guide — Hunting • $200 paid to an outfitting operation — Other • $1,772.92 paid to a yacht club The appellant no longer contests the disallowance of the deduction claimed with respect to the amount paid to the yacht club. ...

Rothmans, Benson & Hedges Inc. v. Canada (Minister of National Revenue), docket T-2393-97 Date: 19980123 Docket: T-2393-97 BETWEEN:      ROTHMANS, BENSON & HEDGES INC.      ... E-14.               (b)      Its costs of this application for judicial review; and               (c)      Such other relief as may appear just and appropriate to this Honourable Court ... Minister of National Revenue, [1997] 212 N.R. 275 at 289.      4      See Demirtas v. ...

Respondents   and   The Minister of National Health and Welfare                                  Respondent   Indexed as:  Eli Lilly & Co. v. ... In addition to the common issue of interpretation, each case raises a number of other issues, which I shall endeavour to deal with appropriately as they arise.               ... [Emphasis added.]       105                            The Merck & Co. v. ...

Canada (Customes & Revenue Agency), 2005 FCA 153 Date: 20050502 Docket: A-478-04 Citation: 2005 FCA 153 CORAM:        ROTHSTEIN J.A. ... "I agree.      Marshall Rothstein J.A." "I agree.      ... " FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                       A-478-04 APPEAL FROM THE ORDER OF MADAM JUSTICE SNIDER DATED JUNE 28, 2004 IN DOCHET T-2282-03 STYLE OF CAUSE:                                      DENIS LANNO and CANADA CUSTOMS AND REVENUE AGENCY PLACE OF HEARING:                                Toronto, Ontario                                             DATE OF HEARING:                                   April 27, 2005 REASONS FOR JUDGMENT BY:             SHARLOW J.A. ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: Heard by online video conference hosted by the Registry DATE OF HEARING: March 24, 2021   REASONS FOR JUDGMENT BY: STRATAS J.A.   ... RIVOALEN J.A.   DATED: March 31, 2021   APPEARANCES: Melanie Petrunia   For The Appellant   Stan McDonald   For The Respondent   SOLICITORS OF RECORD: Nijhawan McMillan Petrunia Halifax, Nova Scotia   For The Appellant   Nathalie G. Drouin Deputy Attorney General of Canada   For The Respondent   ...

It encompasses a number of design tools to duplicate the various features of any paper form such as:-                Lines-                Boxes-                Arcs and circles-                Texts and text formats-                Tables-                Check boxes-                Buttons-                Data fields. ... COURT FILE NO.:                                                 2000-3621(IT)I STYLE OF CAUSE:                                               Nashen & Nashen Consultants Inc. and                                                                                                 Her Majesty the Queen PLACE OF HEARING:                                         Montréal, Québec DATE OF HEARING:                                           May 15 and 22, 2001 REASONS FOR JUDGMENT BY:      The Honourable Judge C.H. ... The new definition applies to work performed after February 27, 1995. [2]           Section 18.1 of the Tax Court of Canada Act. [3]           Exhibit A-3, unmarked page 6. [4]           Mr. ...

By letter dated July 24, 2003, a representative of the Minister denied A & R Dress = refund claim. ... In this Division, "obsolete or surplus goods" means goods that are             (a) found to be obsolete or surplus                                                 (i) in the case of imported goods, by their importer or owner, or                                                       (ii) in any other case, by their manufacturer, producer or owner;             (b) not used in Canada;                         (c) destroyed in such manner as the Minister of National Revenue may direct; and                         (d) not damaged before their destruction. 109.      ... It was the processor who defined it a scrap or waste after processing, not             before. ...

DROIT [acte – d’un magistrat] (official) report, record [d’un agent de police] (police            report). 2.       ... BILODEAU & FILS LTÉE v CANADIAN FOOD INSPECTION AGENCY   PLACE OF HEARING: Montréal, QuEbec   DATE OF HEARING: MARCH 4, 2014   REASONS FOR JUDGMENT AND JUDGMENT BY: ANNIS J.   DATED: APRIL 14, 2014   APPEARANCES: Jean-Claude Beauchamp   for the applicant   Dominique Guimond   for the respondent   SOLICITORS OF RECORD: Jean-Claude Beauchamp Advocate Montréal, Quebec   for the applicant   Dominique Guimond Advocate Montréal, Quebec for the respondent           ...

Reasons for Judgment Teskey, J. [1]            The Appellant S & C Ross Enterprises Ltd. ... The Queen, 2001 DTC 921 (" Criterion ") and Bruce E. Morley Law Corporation v. ... Burch COUNSEL OF RECORD: For the Appellant:                 Name:                                Douglas C. ...

Bocock Appearances:   Counsel for the Appellant: Rod A. Vanier Counsel for the Respondent: Christopher Kitchen   JUDGMENT 1.      ... FRANCIS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   REASONS FOR JUDGMENT I.                    ... Stranded  Disbursements 2002 2003 2004   Total Disallowed $82,834 $25,677 $52,941     Promotional Expenses 2002 2003 2004   Total Disallowed $6,000 $5,901 $6,000   Re: s.67.1 50% rule $3,000 $2,901 $3,000   Cash Expenditures $3,000 $3,000 $3,000           [5]              The Minister also denied the Partnership’s input tax credits under the ETA in the amount of $10,194 for the Relevant Period (the “Disallowed ITCs”). [6]              For the Relevant Period, the tax returns (the “Original Returns”) for both the Partnership and the Appellants were prepared by Karl Von Bloedau. ...