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Black & Decker Canada Inc., 2005 FCA 384 Date: 20051115 Docket: A-33-05 Citation: 2005 FCA 384 CORAM:        DÉCARY J.A. ... Respondent                                         Heard at Ottawa, Ontario on November 15, 2005.                   ... PLACE OF HEARING:                                 OTTAWA, ONTARIO DATE OF HEARING:                                   NOVEMBER 15, 2005 REASONS FOR JUDGMENT OF THE COURT:                                           DÉCARY, EVANS & SHARLOW JJ.A. ...

Colin, Paré & Associés, docket A-504-94      Date: 19971223      File: A-504-94      OTTAWA, ONTARIO, TUESDAY, DECEMBER 23, 1997 PRESENT:      DENAULT J.A.          DESJARDINS J.A.          LÉTOURNEAU J.A. BETWEEN:      LOUIS BELLIARD,      APPELLANT (applicant), AND:      DEPUTY MINISTER OF REVENUE OF QUEBEC,      in the matter of an assessment or assessments      made by him under the Excise Tax Act      and      In the matter of the Excise Tax Act,      RESPONDENT,      AND:      COLIN, PARÉ & ASSOCIÉS, BAILIFFS,      MIS EN CAUSE.      ... CONCURRED IN BY:      DENAULT J.A.      DESJARDINS J.A.      Date: 19971223      File: A-504-94 CORAM:      DENAULT J.A.          ...

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.       ...

o/a GEMINI COMMERCIAL SIGN & LIGHTING, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.       ...   [26]          The appeals are dismissed.     Signed at Toronto, Canada, this 5th day of August 2008.         ... Rip, Chief Justice   DATE OF JUDGMENT:                    August 5, 2008   APPEARANCES:   Agent for the Appellant: Iain Taylor Counsel for the Respondent: Amit Ummat   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    John H. ...

REASONS FOR JUDGMENT Hamlyn, J.T.C.C. [1]      This is an appeal with respect to a Notice of Assessment by a registrant under the Excise Tax Act (the " Act ") wherein the Appellant is alleged to have underreported its Goods and Services Tax ("GST") collectible and overstated its Input Tax Credits ("ITCs"). [2]      By Notice of Assessment numbered 01BA0201256 dated December 11, 1996, the Minister of National Revenue (the "Minister") advised the Appellant that he had assessed its GST liability for the period from June 1, 1991 to August 31, 1996 as follows:                    Increase of GST Collectible                        $35,133.84                    Plus: Decrease of Input Tax Credits             $ 7,999.96                    Total Net Tax Adjustments                          $43,133.80                    Penalty                                                        $ 5,911.07                    Interest                                                        $ 4,859.40                    Total Assessment                                       $53,904.27 APPELLANT'S POSITION [3]      The Appellant's position is that it was a registrant under the Act whose principal activity was the provision of commercial rents and the operation of a parts department of a furniture company. [4]      The Appellant explained the deficiencies in the reported GST and ITCs were attributable in part to record destruction beyond the Appellant's control. ... (b)         at all relevant times the Appellant was registered under Part IX of the Excise Tax Act (the " Act "); (c)         the Appellant's principal activity was the provision of commercial rents; (d)         the Appellant's books and records for the said period were incomplete; (e)         in filing its quarterly GST returns for the period from June 1, 1991 to August 31, 1996, the Appellant reported GST Collectible and Input Tax Credits ("ITC's") as follows:             GST Collectible:                                               $26,588.57             Less: ITC's:                                                     ($44,538.15)             Total Net Tax (Credit):                                    ($17,949.58) (f)          the Appellant underreported its GST Collectible by the amount of $35,133.84 for the period from June 1, 1991 to August 31, 1996; (g)         the Appellant overstated its ITC's by the amount of $7,999.96 for the period from June 1, 1991 to August 31, 1996;             (h)         the underreported GST Collectible for $35,133.84 relates to taxable supplies made by the Appellant, within the meaning of subsection 123(1) of the Act, during the period from June 1, 1991 to August 31, 1996 and the said amount can be attributed as follows:             Source/Taxable Supply                    GST Collectible             Discrepancies: Books and Records                   $23,180.59             Automobile Standby Charge                              $ 2,129.30             Automobile Operating Cost                                $     396.13             Disposal of Real Property                                  $ 7,640.70             Commercial rent revenue                                    $     378.80             Commercial rent recoveries                                $ 1,408.32                      Total:                                                      $35,133.84 (i)          the Appellant's automobile was utilized 60 per cent for business purposes and 40 per cent for personal purposes; (j)          during August, 1992, the Appellant made a taxable supply of real property to a recipient who was not registered under Part IX of the Act for consideration in the amount of $109,152.80; (k)         the Appellant was required to collect the GST at the rate of 7% on the consideration amount referred to in the preceding subparagraph; (l)          during December, 1995, the Appellant made a taxable supply by way of rental of real property for consideration in the amount of $5,411.50; (m)        the Appellant was required to collect the GST at the rate of 7% on the consideration amount referred to in the preceding subparagraph; (n)         during the period from June 1, 1991 to August 31, 1996, the Appellant failed to remit GST totalling $1,408.32 on recoveries and receivables attributable to the provision of commercial rent by the Appellant; and (o)         the Appellant did not maintain adequate documentation to support its claim for the ITC's referred to in subparagraph 5(g) above. ... COURT FILE NO.:                             98-1359(GST)I STYLE OF CAUSE:                           Between D & P Holdings Limited and                                                           Her Majesty The Queen PLACE OF HEARING:                      St. ...

A & D Holdings Inc. v.The Queen, 2006 DTC 2219, 2005 TCC 768         Docket: 2002-34(IT)G BETWEEN: A & D HOLDINGS INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.  ____________________________________________________________________ Appeal heard on November 16, 2005, at Windsor, Ontario   Before: The Honourable Justice B. ... Signed at Ottawa, Canada, this 5th day of January 2006.     "B. Paris" Paris, J.           Citation: 2005TCC768 Date: 20060105 Docket: 2002-34(IT)G BETWEEN: A & D HOLDINGS INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...

Highweb & Page Group Inc. v. The Queen, 2015 TCC 137 (Informal Procedure) Docket: 2014-1703(IT)I BETWEEN: HIGHWEB & PAGE GROUP INC., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Introduction and Issues [1]              The Appellant, Highweb & Page Group Inc. ... Her Majesty The Queen, 2006 TCC 597 (“ Zeuter Development ”) at paragraph 26. ...

Sand, Surf & Sea Ltd v. The Queen, 2008 TCC 96 (Informal Procedure)       Docket: 2006-1867(GST)I BETWEEN:   SAND, SURF & SEA LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeal heard on June 29, 2007 and January 31, 2008, at Halifax, Nova Scotia.   ... Webb” Webb J.           Citation: 2008TCC96 Date: 20080311 Docket: 2006-1867(GST)I BETWEEN:   SAND, SURF & SEA LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Holland   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                  Firm:          For the Respondent:                    John H. ...

Signed at Ottawa, Canada, this 3 rd day of June 2009.       "Patrick Boyle" Boyle J.         ... Signed at Ottawa, Canada, this 3 rd day of June 2009.       "Patrick Boyle" Boyle J.     ...

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 ...