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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. ...

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. ...

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   ...

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. ...

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. ...

Mandate Erectors & Welding Ltd. v. Canada (Customs and Revenue Agency), 2005 FC 832 Date: 20050610 Docket: T-1919-04 Citation: 2005 FC 832 Ottawa, Ontario, June 10, 2005 Present:           THE HONOURABLE MADAM JUSTICE MACTAVISH                                    BETWEEN:                                         MANDATE ERECTORS & WELDING LTD                                                                                                                                             Applicant                                                                            and                                     CANADA CUSTOMS AND REVENUE AGENCY                                                                                                                                         Respondent                                             REASONS FOR ORDER AND ORDER [1]                Mandate Erectors and Welding Ltd. seeks to have a 'fairness' decision of a tax official set aside submitting that, in all of the circumstances, the decision was unreasonable. ... ORDER THIS COURT ORDERS that: 1.          This application for judicial review is dismissed.               ... Mactavish"                 Judge                                                                                                                                                                         FEDERAL COURT                             NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                          T-1919-04 STYLE OF CAUSE:                          MANDATE ERECTORS AND WELDING LTD-AND- CANADA CUSTOMS AND REVENUE AGENCY PLACE OF HEARING:                    FREDERICTON, NEW BRUNSWICK DATE OF HEARING:                      JUNE 7, 2005 REASONS FOR ORDER AND ORDER:                               MACTAVISH, J. ...

Pioneer Laundry & Dry Cleaners Ltd. v. The Minister of National Revenue, [1939] S.C.R. 1 Supreme Court of Canada Pioneer Laundry & Dry Cleaners Ltd. v. ... Section 5 of the Income War Tax Act provides that “‘Income’ * * * shall * * * be subject to”, as exemption and deduction, “such reasonable amount as the Minister, in his discretion, may allow for depreciation * * *.” ... There shall be assessed, levied and paid upon the income during the preceding year, of every person (a) residing or ordinarily resident in Canada during such year; * * * 2. ...

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. ...

& Co. v. Minister of National Revenue, [1947] S.C.R. 157 Date: 1947-02-0 4 D. ... [Page 158] Section 5 (1)(a) of the Income War Tax Act, as amended in 1940, provides that “the Minister in determining the income derived from * * * timber limits may make such an allowance for the exhaustion of the * * * timber limits as he may deem just and fair * * *”; while, in the Revised Statutes, paragraph (a), contained the words “shall make” instead of “may make.” ... The Minister has a duty to fix a reasonable amount in respect of that allowance * * * That decision was made under section 5 (1) (a) prior to the amendment thereof in 1940. ...

Wampole & Co. Ltd., [1931] S.C.R. 494 Supreme Court of Canada The King v. ... Wampole & Company, Limited (Defendant) Respondent. 1931: May 20, 21; 1931: June 12. ... The question for the opinion of this Honourable Court is: whether on the facts as above stated and admitted herein, the defendant is liable to pay to His Majesty the King the consumption or sales tax on or in respect of the samples referred to in paragraph 3. * * * * * Leave to appeal from the judgment of Maclean J. [2] was granted to the Attorney-General of Canada by a judge of the Supreme Court of Canada. ...