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Cragg & Cragg Design Group Ltd., docket T-2942-94 Date: 19980722 Docket: T-2942-94 BETWEEN:      HER MAJESTY THE QUEEN,      Plaintiff,     - and-      CRAGG & CRAGG DESIGN GROUP LTD.,      Defendant.      ... HARGRAVE, PROTHONOTARY, dated July 22, 1998 APPEARANCES:      Mr. Jan Brongers          for Plaintiff      Mr. Robert Anderson      Mr. Rom Thoedorakis      for Defendant SOLICITORS OF RECORD:      Morris Rosenberg          for Plaintiff      Deputy Attorney General      of Canada      Farris, Vaughan, Wills      for Defendant      & Murphy      Vancouver, BC ...

Basf Coatings & Inks Canada Ltd., docket T-1092-93 Date: 19980406 Docket: T-1092-93 BETWEEN:      HER MAJESTY THE QUEEN      Plaintiff     - and-      BASF COATINGS & INKS CANADA LTD.      Defendant      REASONS FOR JUDGMENT ROULEAU, J. [1]      This is an appeal by the plaintiff pursuant to sections 81.24 and 81.28 of the Excise Tax Act, R.S.C. 1985, c. ... "sale price", for the purpose of determining the consumption or sales tax, means               (a) except in the case of wines, the aggregate of               (i) the amount charged as price before any amount payable in respect of any other tax under this Act is added thereto,               (ii) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, whether payable at the same or any other time, including, without limiting the generality of the foregoing, any amount charged for, or to make provision for, advertising, financing, servicing, warranty, commission or any other matter, and               (iii) the amount of excise duties payable under the Excise Act whether the goods are sold in bond or not.               50. (1) There shall be imposed, levied and collected a consumption or sales tax at the rate prescribed in subsection (1.1) on the sale price or on the volume sold of all goods               (a) produced or manufactured in Canada               (i) payable, in any case other than a case mentioned in subparagraph (ii) or (iii), by the producer or manufacturer at the time when the goods are delivered to the purchaser or at the time when the property in the goods passes, whichever is the earlier ...

Cragg & Cragg Design Group Ltd. PLACE OF HEARING:                   Vancouver, BC REASONS FOR ORDER OF MR. ... Jan Brongers                   for Plaintiff             Mr. Robert Anderson             Mr. Rom Thoedorakis            for Defendant SOLICITORS OF RECORD:             Morris Rosenberg                  for Plaintiff             Deputy Attorney General             of Canada             Farris, Vaughan, Wills            for Defendant             & Murphy             Vancouver, BC ...

Sylvan Lake Golf & Tennis Club Ltd., [2002] 1 S.C.R. 678, 2002 SCC 19   Performance Industries Ltd.                            Appellants/Respondents on cross-appeal and Terrance O’Connor   v.   Sylvan Lake Golf & Tennis Club Ltd.                ... Sylvan Lake Golf & Tennis Club Ltd.   Neutral citation:   2002 SCC 19.   ...

Graham Construction & Engineering (1985) Ltd. v. The Queen, docket 2000-1209(IT)G Date: 20021025 Docket: 2000-1209-IT-G BETWEEN: GRAHAM CONSTRUCTION & ENGINEERING (1985) LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... COURT FILE NO.:                                                 2000-1209(IT)G STYLE OF CAUSE:                                               Graham Construction & Engineering (1985) Ltd. and                                                                                                 Her Majesty the Queen PLACE OF HEARING:                                         Calgary, Alberta DATE OF HEARING:                                           September 16, 2002 REASONS FOR ORDER BY:                               The Honourable Judge Diane Campbell DATE OF ORDER:                                                October 25, 2002 APPEARANCES: Counsel for the Appellant: Jehad Haymour and                                                                                 Denny Kwan Counsel for the Respondent:              Bonnie F. Moon COUNSEL OF RECORD: For the Appellant:                 Name:                                Jehad Haymour Firm:                  Fraser Milner                                                                                                 Calgary, Alberta For the Respondent:                             Morris Rosenberg                                                                                 Deputy Attorney General of Canada                                                                                                 Ottawa, Canada 2000-1209(IT)G BETWEEN: GRAHAM CONSTRUCTION & ENGINEERING (1985) LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. ...

III.   The Evidence [7]   ProWise submits that the evidence presented by RWDI is seriously deficient. ... AND REAGAN JING   PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: March 27, 2019   JUDGMENT AND REASONS: O'REILLY J.   DATED: September 23, 2019   APPEARANCES: Rade Sajic   For The Applicant   David Reive   For The Respondents   SOLICITORS OF RECORD: Sorbara, Schumacher, McCann LLP Barristers and Solicitors Toronto, Ontario   For The Applicant   Miller Thomson LLP Barristers and Solicitors Toronto, Ontario   For The Respondents     ...

Facts                                                                                                                             6 (1)        The state of affairs in October of 1988                                                           7- 10 (2)        Payments made by York between October of 1988 and October of 1989         11- 13 (3)        The sale of York to Senergy                                                                        14- 19 (4)        Payments made by Addison in 1989                                                             20- 21 (5)        Communications with tax officials in 1990, 1991 and 1992                                    22 (6)        The reassessment of York in 1992                                                               23- 24 (7)        Events in 1989 and 1999                                                                             25- 28 (8)        The section 160 assessments                                                                      29- 35 C.         ... 49- 51 (i)         The elements of section 160                                                            52- 54 (ii)         The history of section 160                                                              55- 56 (iii)       Section 160 and dividends                                                               57- 60 (iv)       The application of section 160 to other corporate payments                61- 62 (v)        Section 160 as a collection tool                                                        63- 64 D.         ... Sharlow"                                       J.A. "I agree. ...

A Notice of Objection was filed on September 28, 2001. 5.          By Notice of Decision dated January 15, 2002, the Minister confirmed the assessment. 6.          ... E-15, (the " Act ") effective January 1, 1991, and was assigned a GST registration number 101076826; c)          the Appellant was required to file quarterly GST returns; d)          the Appellant's major business activity is providing take-out gourmet food and catering services; e)          at all material times, the Appellant advertised itself as a caterer; f)           at all material times, the Appellant provided supplies that were zero-rated and taxable at the standard rate of 7%; g)          at all material times, the Appellant's supplies taxable at 7% included:             i)           the delivery of non-frozen meals;             ii)          sandwiches and soups;             iii)          desserts and cookies;             iv)         party trays; and             v)          catering services; h)          for the Assessment Period, the Appellant filed its GST returns reporting GST of $1,860.51 and input tax credits ("ITCs") of $20,856.46, claiming net refunds of $18,995.95, as detailed in Schedule "B"; i)           by Notice of Assessment numbered 11CU2000256, dated September 18, 2001, the Minister assessed the Appellant for under-reported GST of $16,521.31 in respect of prepared meals (the "Meals"); j)           at all material times, the Appellant prepared and cooked all the food that formed part of the Meals; k)          in respect of the meals, the Appellant offered a menu of seven dishes for a fixed price of $6.50 per dish or serving; l)           the Meals could either be picked up by the customers or delivered for an additional fee; m)         the Meals consisted of refrigerated, fully cooked foods; n)          at all material times, the Meals were not supplies of frozen food; and o)          in preparing the Meals, the Appellant processed and arranged the food to the customer's specifications, and after they were re-heated the Meals were ready to eat. B.         ISSUES TO BE DECIDED 7.          The issue is whether the Meals are taxable at the standard rate of 7 percent. ...

Hewitt, its officers were as follows:                 President                               -                Robert A. Hewitt                 Secretary-Treasurer             -                Yvonne M. ... C.             STATUTORY PROVISIONS, GROUNDS RELIED                 UPON AND RELIEF SOUGHT 10.            ...

At page 618, I observed, * * * Leprohon v. The City of Ottawa [9] * * * was decided in 1877. ... It would seem that the tax is “the exaction * * * of a percentage duty on services” of which Lord Cave said that it “would ordinarily be regarded” and should be classified “as indirect taxation”— City of Halifax v. ... Attorney-General for Canada [55], where Lord Haldane said: * * * If the statute is ultra vires as regards the first class of cases, it has to be pronounced to be ultra vires altogether. ...