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A & T Tire & Wheel Limited v. M.N.R., 2009 TCC 640       Docket: 2009-911(EI) BETWEEN: A & T TIRE & WHEEL LIMITED, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   JUSTIN BUNN, Intervener.____________________________________________________________________ Appeal heard on common evidence with the appeal of A & T Tire & Wheel Limited (2009‑912(CPP)) on November 26 and 27, 2009 at Toronto, Ontario   Before: The Honourable N. ... Weisman" Weisman D.J.           Citation: 2009 TCC 640 Date: 20091224   Dockets: 2009-911(EI) 2009-912(CPP) BETWEEN: A & T TIRE & WHEEL LIMITED, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   JUSTIN BUNN, Intervener.   ... Weisman, Deputy Judge   DATE OF JUDGMENT: December 24, 2009   APPEARANCES:   Counsel for the Appellant: Leigh Somerville Taylor   Counsel for the Respondent: Thang Trieu   For the Intervener: The Intervener himself   COUNSEL OF RECORD:   For the Appellant:   Name: Leigh Somerville Taylor   Richler and Tari   Toronto, Ontario   For the Respondent: John H. ...

Signed at Ottawa, Canada, this 9th day of September 2009.     “C.H. McArthur” McArthur J.       ...   [4]               Rules 168(a) and (b), read as follows:   168.     ... McArthur     DATE OF ORDER:                           September 9, 2009       Agent the Appellants: Don Lavallee Counsel for the Respondent: Michael Ezri     COUNSEL OF RECORD:          For the Appellants:                             Name:                      N/A                               Firm:                     N/A          For the Respondent:                    John H. ...

Citation: 2009 TCC 174 Date: 20090403 Docket: 2007-3173(IT)I   BETWEEN:   GOAR, ALLISON & ASSOCIATES INC.,  Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... the Appellant 2005 tax return was due on or before June 30, 2006.           ... Miller     DATE OF JUDGMENT:                    January 23, 2009     APPEARANCES:   Agent for the  Appellant: David Bazar Counsel for the Respondent: Amit Ummat     COUNSEL OF RECORD:          For the  Appellant:                             Name:                      N/A                             Firm:                     N/A          For the Respondent:                    John H. ...

      « Paul Bédard » Bédard J.         Citation: 2009 TCC 76 Date: 20090213 Docket: 2006-2584(GST)G   BETWEEN:   LES CONSTRUCTIONS ROSSI & FILS 2000 INC., Appellant, and     HER MAJESTY THE QUEEN, Respondent.       ... Amount of cheque related to invoice of-09-10-2002 Amount of cheque related to invoice of-06-12-2002 Amount of cheque related to invoice of 11-08-2003 09-10-2002 5429 $145,075     24-10-2002 5540 $100,000     22-11-2002 5676 $100,000     06-12-2002 5717   $52,537.50   14-02-2003 5917   $20,000   07-03-2003 6095   $20,000   21-03-2003 6155   $20,000   28-04-2003 6319   $20,000   16-05-2003 6345   $20,000   20-06-2003 6466   $20,000   28-08-2003 6894     $22,537.50 28-11-2003 7382     $9,000 05-12-2003 7413     $18,000     (p)              The cheques were deposited into the account of 9117-0118 Québec Inc.     ... Cash Reference 11-10-2002 $65,000       31-7 and 31‑8 23-10-2002   $10,000     31-6 12-11-2002 $38,000       31-9 and 31‑10 16-12-2002 $2,000       31-24 and 31‑25 16-12-2002   $4,000     31-24 and 31‑25 19-12-2002   $15,822.38  x     31-23 19-12-2002   $10,000     31-23 19-02-2003       $2,000 31-21 24-02-2003       $2,000 31-21 24-02-2003   $6,000     31-21 and 31‑22 11-03-2003 $2,000       31-18 11-03-2003   $2,000     31-19 and 31‑20 11-03-2003       $1,000 31-18 11-03-2003   $4,000     31-19 and 31‑20 05-05-2003   $2,000     31‑17 05-05-2003 $4,000       31-16 05-05-2003     $2,000   31-15 25-06-2003 $3,000       31-14 28-08-2003 $12,000       31-11 and 31‑12 15-10-2003 $24,400       31-1 and 31‑2 15-10-2003 $18,000       31-3 15-10-2003   $12,000     31-5 15-10-2003     $6,000   31-4             TOTAL $168,400 $65,822.38 $8,000 $5,000       RAYMOND LEPORE     (r)                On June 28, 2004, Raymond Lepore declared bankruptcy, and this time, in his bankruptcy proceedings, he stated that he operated 9117‑0118 Québec Inc. during the period from May 27, 2002, to March 1, 2004.     ...

  [28]     Ms. Dessureault also prepared a table showing the time that the Appellants spent on their catering service:   Breakdown of Karine Brisson's Business Revenues – Rétro Dog 11 Year: 2005 2006     Revenues-   Revenues-   Revenues-  Revenues-   Catering Service Restaurant Catering Service Restaurant Month         January     $4,158.72   Februaryr     $2,124.17   March     $323.00   April   $5,859.91   $9,791.82 May $307.85 $19,521.33   $24,267.00 June $5,501.60 $23,753.53 $1,030.58 $25,528.00 July $409.00 $28,643.67   $27,829.00 August   $23,801.40   $666.82 September   $16,014.03   $15,306.56 October $4,352.53     $8,309.09 November $2,419.87   $1,488.85   December $1,738.75       Total $14,729.60 $117,593.87 $9,125.32 $134,698.29   In light of this table, Ms. ...   [43]     For these reasons, the appeals are dismissed.     Signed at Ottawa, Canada, this 7th day of March 2008.       "Alain Tardif" Tardif J.                 Translation certified true on this 21st day of April 2008.   ...

(Braun & Associates) v. M.N.R., 2009 TCC 339       Docket: 2008-2955(CPP) BETWEEN:   6005021 CANADA INC. ...     “ Campbell J. Miller” C. Miller J.         Citation: 2009 TCC 339 Date: 20090623 Docket: 2008-2955(CPP) 2008-2956(CPP)   BETWEEN: 6005021 CANADA INC. ...   [5]           2009 FCA 55.   [6]           2001 SCC 59.   [7]           2007 TCC 547 ...

Maloff & Henriksen v. The Queen, 2004 TCC 537 (Informal Procedure)         Docket: 2004-804(GST)I BETWEEN:   LEE HUTTON KAYE MALOFF & PAUL HENRIKSEN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Appeal heard on June 25, 2004 at Nelson, British Columbia   Before: The Honourable Justice L.M. ... Little" Little J.       Citation: 2004TCC537 Date: 20040820 Docket: 2004-804(GST)I BETWEEN:   LEE HUTTON KAYE MALOFF & PAUL HENRIKSEN Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [19]     The appeal is dismissed without costs.     Signed at Vancouver, British Columbia, this 20th day of August 2004.       ...

Little   Appearances:     Counsel for the Appellant: David E. Graham     Counsel for the Respondent: Lisa M. ... Little" Little J.         Citation: 2005TCC493 Date: 2005 1021 Docket: 2004-656(GST)I      BETWEEN: A & W TRADE MARKS INC., Appellant, And   HER MAJESTY THE QUEEN, Respondent.   ...   [13]     The appeal is allowed, without costs.     Signed at Vancouver, British Columbia, this 21st day of October 2005.       ...

Signed at Ottawa, Canada, this 17th day of July 2003.     “Alain Tardif” Judge Tardif     Translation certified true on this 30th day of January 2004.       ...

Signed at Ottawa, Canada, this 10th day of September 2004.         "J.E. ...