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Lamarnic & J Ltd. v. The Queen, 2022 TCC 35 Dockets: 2020-1939(GST)APP BETWEEN: LAMARNIC & J LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... E-15, as amended (the “ ETA ”), in respect of the reporting period of October 1, 2011 to December 31, 2011 is dismissed, without costs. ... E-15 (the “ ETA ”). That sought objection concerns the Minister’s assessment of an HST return for the reporting period October 2, 2011 to December 11, 2011 (“Q4 2011 Period”). ...

It encompasses a number of design tools to duplicate the various features of any paper form such as:-                Lines-                Boxes-                Arcs and circles-                Texts and text formats-                Tables-                Check boxes-                Buttons-                Data fields. ... COURT FILE NO.:                                                 2000-3621(IT)I STYLE OF CAUSE:                                               Nashen & Nashen Consultants Inc. and                                                                                                 Her Majesty the Queen PLACE OF HEARING:                                         Montréal, Québec DATE OF HEARING:                                           May 15 and 22, 2001 REASONS FOR JUDGMENT BY:      The Honourable Judge C.H. ... The new definition applies to work performed after February 27, 1995. [2]           Section 18.1 of the Tax Court of Canada Act. [3]           Exhibit A-3, unmarked page 6. [4]           Mr. ...

Bocock Appearances:   Counsel for the Appellant: Rod A. Vanier Counsel for the Respondent: Christopher Kitchen   JUDGMENT 1.      ... FRANCIS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   REASONS FOR JUDGMENT I.                    ... Stranded  Disbursements 2002 2003 2004   Total Disallowed $82,834 $25,677 $52,941     Promotional Expenses 2002 2003 2004   Total Disallowed $6,000 $5,901 $6,000   Re: s.67.1 50% rule $3,000 $2,901 $3,000   Cash Expenditures $3,000 $3,000 $3,000           [5]              The Minister also denied the Partnership’s input tax credits under the ETA in the amount of $10,194 for the Relevant Period (the “Disallowed ITCs”). [6]              For the Relevant Period, the tax returns (the “Original Returns”) for both the Partnership and the Appellants were prepared by Karl Von Bloedau. ...

The Minister of National Revenue PLACE OF HEARING:                                         Regina, Saskatchewan         DATE OF HEARING:                                           April 24, 2001         REASONS FOR JUDGMENT BY:                      The Honourable Judge D.W. ... Rosenberg Counsel for the Respondent:              Lyle Bouvier                                                                 Cary Clark, Student-at-Law COUNSEL OF RECORD: For the Appellant:                 Name:                Todd M. ... Beaubier Appearances Counsel for the Appellants:                  Douglas Hodson                                                                                  Todd M. ...

Hewitt, its officers were as follows:                 President                               -                Robert A. Hewitt                 Secretary-Treasurer             -                Yvonne M. ... C.             STATUTORY PROVISIONS, GROUNDS RELIED                 UPON AND RELIEF SOUGHT 10.            ...

Brian & Deborah Dewan Enterprises Ltd. v. The Queen, 2017 TCC 135 (Informal Procedure) Docket: 2016-5262(GST)I BETWEEN: BRIAN & DEBORAH DEWAN ENTERPRISES LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... “Johanne D’Auray” D’Auray J.   Citation: 2017 TCC 135 Date: 20170719 Docket: 2016-5262(GST)I BETWEEN: BRIAN & DEBORAH DEWAN ENTERPRISES LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... The appellant did not collect and remit GST/HST on the sales of the limousines, which amounted to $13,741.00. [3]              In this appeal, the provision applicable is section 141.1 of the Excise Tax Act (“ Act ”). ...

In the nature of things it is not to be expected that this operation can be performed with scientific accuracy.                                                                                                    ... COURT FILE NO.:                                                 2000-3223(EI) and 2000-3224(CPP) STYLE OF CAUSE:                                                               Advocate Printing & Publishing Co. ... Mogan DATE OF JUDGMENT:                                       October 3, 2001 APPEARANCES: Counsel for the Appellant: Eric Atkinson Counsel for the Respondent:              Cecil Woon COUNSEL OF RECORD: For the Appellant:                 Name:                                Eric Atkinson Firm:                  MacIntosh, MacDonnell & MacDonald For the Respondent:                             Morris Rosenberg                                                                                 Deputy Attorney General of Canada                                                                                                 Ottawa, Canada 2000-3223(EI) 2000-3224(CPP) BETWEEN: ADVOCATE PRINTING & PUBLISHINIG CO. ...

R & S Industries Inc. v. The Queen, 2017 TCC 75 Docket: 2014-3997(IT)G BETWEEN: R & S INDUSTRIES INC., Appellant, and HER MAJESTY THE QUEEN, Respondent.     ... Costs of the motion shall be in the cause.   The Respondent shall file a reply on or before June 30, 2017.   ... Graham” Graham J.   Citation: 2017 TCC 75 Date: 20170505 Docket: 2014-3997(IT)G BETWEEN: R & S INDUSTRIES INC., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ...

Otte   (To be determined)     (To be determined)       (18,315.68) Less consideration paid by Mr. & Mrs. Otte in respect of the OAC Items       (437,331.66) Benefit amount for the purposes of subsection 173(1) of the ETA   To be determined V. ... Clayards   Firm: Kanuka Thuringer LLP For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]           Excise Tax Act, R.S.C. 1985, c. ...

The Queen, [1984] C.T.C. 284; 84 D.T.C. 6276 — April 10, 1984 — (F.C.A.) — Taxpayer Successful; Stubart Investments Limited v. ... The Queen, [1985] 2 C.T.C. 79; 85 D.T.C. 5310 — June 2, 1985 — (F.C.A.) — Taxpayer Successful; BXL Bulk Explosives Limited v. M.N.R., [1985] 2 C.T.C. 2256; 85 D.T.C. 579 — August 29, 1985 — (T.C.C.) — Taxpayer Successful. ...