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TCC

741290 Ontario Inc. v. The Queen, 2011 DTC 1089 [at at 489], 2011 TCC 91, aff'd 2012 DTC 5025 [at 6665], 2011 FCA 361

  [2]           R.S. 1996, c.23, as amended.   [3]           R.S. 1985, c. ...   [5]           C.R.C., c. 945.   [6]           2003 SCC 63; [2003] 3 S.C.R. 77 ...   [10]          2004 SCC 68; [2004] 3 S.C.R. 461.   [11]          [1997] 1 S.C.R. 411 @ paras. 25-28. ...
TCC

Dewdney Transport Group Ltd. v. M.N.R., 2009 TCC 569

Rowe” Rowe D.J.         Citation: 2009 TCC 569 Date: 20091105 Dockets: 2009-1060(EI) 2009-1061(CPP) BETWEEN: DEWDNEY TRANSPORT GROUP LTD., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.       REASONS FOR JUDGMENT     Rowe, D.J.   [1]      The Appellant, Dewdney Transport Group Ltd. ...                [8]      Grewal was cross-examined by Jaswal who referred him to a letter Exhibit A-4 dated October 16, 2008 signed by P. ...
TCC

Baker c. La Reine, 2007 TCC 106

Signed at Ottawa, Canada, this 19th day of February 2007.       “Paul Bédard” Bédard J.         ... “Paul Bédard” Bédard J.           Translation certified true on this 8th day of February 2008.         Erich Klein, Revisor SCHEDULE A   Bobby Lee Baker Analysis using the bank deposit method     1997 1998 1999 2000 Deposits folio 11485 Caisse populaire de Valcourt (Schedules 1 to 4)     $55,666.63     $200,010.45     $103,215.33     $98,831.04           Subtract:         Employment income declared     $1,272.00         Gross revenue declared   $130,906.54 $54,560.00 $7,540.00 GST declared      $2,093.46 $3,862.19   QST declared      $3,256.88             Add:         Purchases made in cash        $8,500.00 Personal expenses paid in cash (fine)       $20,000.00             Undeclared revenue $54,394.63  $67,010.45 $61 536.26 $99,791.04 Purchases allowed (Schedule 5)         $31,910.12           Undeclared net income $54,394.63 $67,010.45 $61,536.26 $67,880.92   Bobby Lee Baker Taxes     1997 1998 * 1999 2000 Additional revenue  $54,394.63  $49,010.42  $61,536.26  $99,791.04           Small supplier-$30,000.00       Subtotal  $24,394.63  $49,010.42  $61,536.26  $99,791.04   GST (7%)   $1,707.62   $3,430.73    $4,307.54    $6,985.37 Inputs on purchases (ITC)          $2,333.71 QST (6.5%)    $1,696.65       QST (7.5%)      $3,933.09    $4,938.28    $8,008.23 Inputs on purchases (ITR)          $1,019.21   * Additional revenue for 1998   Sales for which taxes were remitted                                      $148,906.57 GST remitted                                       $10,423.46 Declared sales                                    $130,906.54 Undeclared sales                                  $67,010.45   Undeclared sales for which taxes                                  C- (A- B) were not remitted                                                             $67,010.45- ($148,906.57- $130,906.54) Taxable sales                                            $49,010.42 CITATION:                                       2007TCC106   COURT FILE NO.:                            2005-938(GST)G   STYLE OF CAUSE:                          BOBBY LEE BAKER v. ...
TCC

Parifsky v. M.N.R., 2005 TCC 84

., 2005 TCC 84       Docket: 2003-4033(EI) BETWEEN: ISADORE CAPLAN PARIFSKY, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent. ...     [19]     Létourneau J.A.’s comments make complete sense in this case. ... McArthur" McArthur, J.     CITATION: 2005TCC84   COURT FILE NO.: 2003-4033(EI)   STYLE OF CAUSE: Isadore Caplan Parifsky and M.N.R.   ...
TCC

Parenteau c. La Reine, 2006 TCC 333 (Informal Procedure)

Dussault" Dussault J.               Translation certified true on this 20th day of February 2008.   ... (ii) work room used for business 120 sq. ft.   (iii) area of condo for personal use     900 sq. ft.   ... Dussault" Dussault J.             Translation certified true on this 20th day of February 2008.   ...
TCC

Barker v. The Queen, 2012 TCC 64

The Queen, 2012 TCC 64     Docket: 2006-2167(IT)G BETWEEN: MICHAEL J. ... Sheridan” Sheridan J.         Citation: 2012 TCC 64 Date: 20120227 Docket: 2006-2167(IT)G BETWEEN: MICHAEL J. BARKER, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     REASONS FOR ORDER   Sheridan J ...
TCC

Palardy v. The Queen, 2011 DTC 1188 [at at 1050], 2011 TCC 108

The Queen, 2011 DTC 1188 [at at 1050], 2011 TCC 108           Docket: 2008-4065(IT)G BETWEEN: SOLANGE PALARDY, Appellant, and   HER MAJESTY THE QUEEN, Respon dent.   ... Hogan" Hogan J.   Translation certified true on this 9th day of May 2011.         ... Hogan" Hogan J.     Translation certified true on this 9th day of May 2011.         ...
TCC

Gagné-Lessard Sports Inc. c. La Reine, 2007 TCC 300

La Reine, 2007 TCC 300         Docket: 2004-3730(GST)G BETWEEN: GAGNÉ-LESSARD SPORTS INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 16th day of July 2007.     "Pierre Archambault"____________________________________ Archambault J.       Translation certified true on this 20th day of February 2008         François Brunet, Revisor           Citation: 2007CCI300 Date: 20070716 Docket: 2004-3730(GST)G BETWEEN: GAGNÉ-LESSARD SPORTS INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...
TCC

Topping v. The Queen, 2013 TCC 346

The Queen, 2013 TCC 346         Docket: 2012-4583(IT)APP BETWEEN:   ROBERT TOPPING, Applicant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Application heard on October 11, 2013 at Windsor, Ontario   By: The Honourable Justice Judith M. ... Signed at Toronto, Ontario this 30th day of October 2013.     “J. M. Woods” Woods J.         ...   [11]         The application will be dismissed.            Signed at Toronto, Ontario this 30th day of October 2013.     ...
TCC

Giasson v. The Queen, 2009 TCC 504

The Queen, 2009 TCC 504       Docket: 2007-3644(IT)G BETWEEN: JACQUES J. ... "Réal Favreau" Favreau J.         Translation certified true on this 16th day of March 2010.       ...

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