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Sheridan   Appearances:   Agent for the Appellant: Duncan Morrison     Counsel for the Respondent: Fiona Mendoza     JUDGMENT             In accordance with the attached Reasons for Judgment, the appeal from the assessment made under the Excise Tax Act, notice of which bears the number A106677, is dismissed.          Signed at Ottawa, Canada, this 17th day of December, 2007.         "G. ... A106677 is dismissed.          Signed at Ottawa, Canada, this 17th day of December, 2007.         ...

The Queen, 2009 TCC 17 (Informal Procedure)-       Docket: 2008-1135(GST)I BETWEEN: YVES LEMIEUX, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Bella Lewkowicz, Translator         Citation: 2009 TCC 17 Date: 20090316 Docket: 2008-1135(GST)I BETWEEN: YVES LEMIEUX, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...   [24]          For these reasons, the appeal must be dismissed.   Signed at Ottawa, Canada, this 16th day of March 2009.     ...

The Queen, 2009 TCC 365         Docket: 2001-3545(IT)G BETWEEN: FAIDY FOUAD NAGUIB, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Toronto, Ontario, this 15th day of July 2009.       “B.G. Tanasychuk” Taxing Officer         Citation: 2009TCC365 Date: 20090715 Docket: 2001-3545(IT)G BETWEEN: FAIDY FOUAD NAGUIB, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Toronto, Ontario, this 15th day of July 2009.   “B.G. Tanasychuk” Taxing Officer                     ...

Translation certified true on this 16th day of December 2008.   Brian McCordick, Translator                 Citation: 2008 TCC 641 Date: 20081125 Dockets: 2008-1272(GST)I 2008-1273(GST)I   BETWEEN: MICHEL COUTU, DIANE MIRON, Appellants, and   HER MAJESTY THE QUEEN, Respondent.   ... ]   [10]          Thus, the Respondent's position is that if the word " ou " can be replaced by " ou bien ", it is conjunctive on the same basis as " et ". ... Signed at Montréal, Quebec, this 25th day of November 2008.       "Lucie Lamarre" Lamarre J.             ...

Signed at Ottawa, Canada, this 13 th day of December 2010.       "Patrick Boyle" Boyle J.       ...

The Respondent shall pay $300 in costs to the Appellant.             Signed at Halifax, Nova Scotia, this 2 nd day of June 2011.         ... Webb” Web b, J.         Citation: 2011TCC285 Date: 20110602 Docket: 2010-3546(IT)I   BETWEEN: ANNE BURCHAT, Appellant, and   HER MAJESTY THE QUEEN, Respondent,   Docket: 2010-3547(IT)I   AND BETWEEN:   NELSON BURCHAT, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...

Signed at Ottawa, Canada this 3 rd day of May 2013.   "J.E. Hershfield" Hershfield J.       ...   [22]    Accordingly, the applications, under both the Act and the ETA, for all years, are dismissed without costs.         ...

The Queen, 2010 TCC 284           Docket: 2008-515(IT)G BETWEEN: Komutel Inc., Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Ottawa, Canada, this 15th day of June 2010.       “Alain Tardif” Tardif J.                 Translation certified true on this 10th day of November 2010.         ...

Signed at Montreal, Quebec, this 27th day of June 2008.     "Lucie Lamarre" Lamarre J.       Translation certified true on this 24th day of December 2008.         ... Signed at Montreal, Quebec, this 27th day of June 2008.         "Lucie Lamarre" Lamarre J.             ...

Daniela Possamai, Translator         Citation: 2012 TCC 75 Date: 20120307 Docket: 2011-377(IT)I BETWEEN: JEAN-GUY MALO, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     [OFFICIAL ENGLISH TRANSLATION]   REASONS FOR JUDGMENT   Hogan J.   I.       ... Hogan   DATE OF JUDGMENT:                  March 7, 2012   APPEARANCES:   For the appellant: The appellant himself Counsel for the respondent: Marie-France Dompierre   COUNSE L OF REC ORD:          For the appellant:                        Name:                                                    Firm:          For the respo ndent:                   Myles J. ...