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& Bouchard v. M.N.R., 2006 TCC 488       Docket: 2005-2518(EI) BETWEEN: LISE ALLARD O/A FRIGOLUK ENR., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   LUC BOUCHARD, Intervener. ... Signed at Ottawa, Canada, this 5th day of October 2006.    "Alain Tardif" Tardif J.       ... Signed at Ottawa, Canada, this 5th day of October 2006.     "Alain Tardif" Tardif J.     ...

M.N.R., 2007 TCC 244       Docket: 2006-331(EI) BETWEEN:   CHRISTIAN DESJARDINS & NATHALIE ST-AMOUR O/A CLINIQUE ST-AMOUR, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   ANICK JEAN Intervener. ... "Sylvio Savoie" Deputy Judge Savoie         Translation certified true on this 4th day of October 2007.   ... Savoie   DATE OF JUDGMENT:                    April 23, 2007   APPEARANCES:   Agent for the Appellant: Christian Desjardins     Counsel for the Respondent: Martin Gentile   COUNSEL OF RECORD:          For the Appellant:                        Name:                                                  Firm:          For the Respondent:                    John H. ...

Les Entreprises Léopold Simard & Fils Inc v. M.N.R, 2008 TCC 110     Docket: 2006‑1332(EI)   BETWEEN: LES ENTREPRISES LÉOPOLD SIMARD & FILS INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ... Signed at Ottawa, Canada, this 22nd day of February 2008.     "Alain Tardif" Tardif J.       ...   [41]     For all these reasons, the appeal must be dismissed.     Signed at Ottawa, Canada, this 22nd day of February 2008.       ...

A & E Precision Fabricating and Machine Shop Inc. v. The Queen, 2012 TCC 260 (Informal Procedure)         Citation: 2012 TCC 260 Date: 20120719 Docket: 2008-6(IT)I BETWEEN: A & E PRECISION FABRICATING AND MACHINE SHOP INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [19]         I am therefore awarding no costs to the Respondent, although a request of $500.00 in costs was made yesterday.            Signed at Summerside, Prince Edward Island this 19th day of July 2012.       ...

Signed at Ottawa, Canada, this 19th day of April, 2004.       "E.A. Bowie" J.T.C.C.       Citation: 2004TCC305 Date: 20040419 Docket: 2003-2444(GST)I 2003-3091(GST)I BETWEEN: VISA JEWELLERY & THAI SILK CO., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Michael Appavoo   COUNSEL OF RECORD:   For the Appellant:   Name: N/a   Firm: N/a   For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada   [1]           [2000] 1 S.C.R. 915. [2]           [1956] S.C.R. 433 at 439. [3]           [1977] 2 F.C. 579 (F.C.A.). [4]           M.G. ...

& Canadian Utilities Limited v. The Queen, 2004 TCC 472       Citation: 2004TCC472 Date: 20040628 Dockets: 2001-4026(IT)G 2001-4030(IT)G BETWEEN: CANUTILITIES HOLDINGS LTD., CANADIAN UTILITIES LIMITED, Appellants, and   HER MAJESTY THE QUEEN, Respondent.     ...   [4]      Thirdly, I observed that in my view this was a test case. ... This reflects a reasonable degree of proportionality in my view.     Signed at Ottawa, Canada, this 28th day of June 2004.       ...

Beth McMorran O/A McMorran & Associates, docket 2000-3667(EI)         2000-3668(CPP)   BETWEEN:   BETH MCMORRAN O/A MCMORRAN & ASSOCIATES,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent, and   PAULINE BAKKEN, Intervenor.   ... Signed at Calgary, Alberta, this 21st day of October 2002.           "Michael H. Porter" D.J.T.C.C.         2000-3667(EI)   BETWEEN:   BETH MCMORRAN O/A MCMORRAN & ASSOCIATES,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent, and   PAULINE BAKKEN, Intervenor.   ...

Ham Janet J & F Supermartket Ltd. v. The Queen, 2004 TCC 490       Docket: 2003-2531(IT)APP   BETWEEN: JANET HAM, Applicant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Application heard on May 17, 2004, at Winnipeg, Manitoba,   By: The Honourable Justice E.A. ... Signed at Ottawa, Canada, this 8th day of July, 2004.     "E.A. Bowie" Bowie J.         ... Signed at Ottawa, Canada, this 8th day of July, 2004.   "E.A. Bowie" Bowie J.           ...

Signed at Ottawa, Canada, this 22 nd day of October 2010.       "Patrick Boyle" Boyle J.       ... REASONS FOR JUDGMENT     Boyle J.   [1]               These appeals were heard in Ottawa in May. ...

Signed at Ottawa, Canada this 13 th day of February 2014.     "Patrick Boyle" Boyle J.       Citation: 2014 TCC 49 Date: 20140213 Docket: 2013-1935(IT)I   BETWEEN: G & J MUIRHEAD HOLDINGS LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.       REASONS FOR JUDGMENT   Boyle J.   [1]              G & J Muirhead Holdings Ltd. ...