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Deveo & Piercey v. M.N.R., 2003 TCC 723         Citation: 2003TCC723 Date: 20031028 Dockets: 2002-2734(EI) 2002-468(EI) 2002-470(EI) BETWEEN: CLIFFORD DEVOE, SANDRA PIERCEY Appellants, and   THE MINISTER OF NATIONAL REVENUE, Respondent.     ...   [1]      These three appeals were heard together on common evidence. ... Signed at Ottawa, Canada, this 28th day of October, 2003.         "Diane Campbell" Campbell, J.     ...

Miller J.         Citation: 2011TCC177 Date: 20110321 Docket: 2010-2842(EI) 2010-2843(CPP) BETWEEN: CANADA FINANCIAL GROUP O/A ELITE NAILS & SPA, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   AIQIN (LUCY) ZHOU, Intervenor.       ... Signed at Ottawa, Canada, this 21 st day of March 2011.       “V.A. Miller” V.A. ... Zhou   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    Myles J. ...

“Susan Wong” Wong J.   Docket: 2017-4381(CPP) BETWEEN: AL SAUNDERS CONTRACTING & CONSULTING INC., Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent.   ... The Workers [16]   The ten workers who are the subject of these appeals are as follows: Name 2013 2014 Flat rate/subsistence allowance Truck allowance Board and lodging/Trailer allowance Other Colin Averill CPP CPP 2013, 2014       Rodney Bjorkman   CPP, EI 2014       Tammy Borys (McKinnon) CPP CPP, EI 2013, 2014       Aaron Bosch   CPP, EI   2014     Ross French CPP CPP   2013, 2014 2013   John Hague CPP CPP, EI       2013, 2014 Matthew Ingvardsen CPP CPP, EI 2013, 2014       Freddie Powder CPP     2013     Terrence Powder CPP CPP, EI   2013, 2014 2013   Caitlin Rankin CPP     2013       [17]   With respect to John Hague, the earnings in question are remuneration paid for cleaning the Appellant’s trailers in both years. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

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. ...

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. ...

The integration or organization test [7]            Counsel adds the following: 116.          ... The fishers do not negotiate this price. ·          The Appellant determined that there would be double crews without any input from the fishers. ·          The Appellant determines which bank each vessel will go to. ·          The captain may determine where to fish within a bank. ... The Minister of National Revenue                                                                                                 PLACE OF HEARING:                                         Halifax, Nova Scotia             DATE OF HEARING:                                           January 22, 2001                    REASONS FOR JUDGMENT BY:      The Honourable Judge T. ...

Mac & Mac Hydrodemolition v. The Queen, 2017 TCC 256 (Informal Procedure) Docket: 2017-1942(IT)I BETWEEN: MAC & MAC HYDRODEMOLITION SERVICES INC., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Graham DATE OF JUDGMENT: December 22, 2017   APPEARANCES:   Agent for the Appellant: Anthony Asseiro Counsel for the Respondent: Shannon Fenrich   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Canada   [1]           1998 CarswellNat 696 (TCC). [2]           2015 TCC 137 at para. 22. ...

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. ...

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. ...

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. ...