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Signed at Montréal, Quebec, thi s 3rd da y of October 2008.         "Lucie Lamarre" Lamarre J.     ...   [21]          The appeal is dismissed.   Signed at Montréal, Quebec, this 3rd day of October 2008.           "Lucie Lamarre" Lamarre J.             Translation certified true on this 6th day of January 2009.   ...

The Queen, 2010 TCC 136       Docket: 2008-1554(GST)G BETWEEN:   SOHEIL MANOLI, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeal heard on January 18, 2010, at Montréal, Québec.   ... Signed at Ottawa, Canada, this 5th day of March 2010.       "Robert J. ... Signed at Ottawa, Canada, this 5th day of March 2010.           "Robert J. ...

., 2005 TCC 474       Docket: 2004‑3731(EI) BETWEEN:   9022‑0377 QUÉBEC INC., (ÉVASION SPORTS D.R.), Appellant, and   THE MINISTER OF NATIONAL REVENUE Respon dent, and   ROGER GAGNON, DENIS GAGNON, Interveners.   ... Signed a t Ottawa, Canada, thi s 6 th  day of September  2005.     "Alain Tardif" Tardif J.       Translation certified true on this 9 th day of  January 2006.       Maria Fernandes, Translator       Citation: 2005TCC474 Date: 20050906 Docket: 2004‑3731(EI)   BETWEEN:   9022‑0377 QUÉBEC INC., (ÉVASION SPORTS D.R.), Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   ROGER GAGNON, DENIS GAGNON, Interveners.   ...

[OFFICIAL ENGLISH TRANSLATION]       REASONS FOR JUDGMENT   Lamarre J. ...   [30]          For these reasons, I would dismiss the appeal.   Signed at Ottawa, Canada, this 7th day of October 2009.       ... Timothée Counsel for the respondent: Christina Ham   COUNSE L OF REC ORD:          For the appellant:                        Name:                                                   Firm:          For the respondent:                     John H. ...

Signed at Ottawa, Canada, this 22 nd day of September 2011.         “Robert J. Hogan” Hogan J.       Citation: 2011 TCC 440 Date: 20110922 Docket: 2009-2464(IT)G BETWEEN:   TAWA DEVELOPMENTS INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Signed at Ottawa, Canada, this 22 nd day of September 2011.           ...

The Queen, 2009 TCC 507 (Informal Procedure)         Docket: 2009-397(IT)I BETWEEN: ALICE LIPCZAK, Appellant, and   HER MAJESTY THE QUEEN, Respondent.  ____________________________________________________________________ Appeal heard on September 16, 2009, at Toronto, Ontario.   ... Signed at Ottawa, Canada, this 9 th day of October 2009.     "Lucie Lamarre" Lamarre J.         Citation: 2009 TCC 507 Date: 20091009 Docket: 2009-397(IT)I BETWEEN: ALICE LIPCZAK, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...

The Queen, 2012 TCC 328           Citation: 2012 TCC 328 Date: 20120914 Dockets: 2012-293(IT)G 2012-918(IT)G 2012-1357(IT)G 2012-1438(IT)G   BETWEEN:   LAWRENCE WATTS, ELIZABETH BROCCOLI, VINTON MURRAY and ALFRED J.R. ...   [23]         That concludes my reasons in respect to the motions which I heard earlier today.            ... Annette Evans Rishma Bhimji   COUNSEL OF RECORD:          For the Appellant:                                                 Name:                                                   Firm:                              For the Respondent:                  Myles J. ...

Miller, J.         Citation: 2010TCC427 Date: 20100908 Docket: 2004-3464(GST)G BETWEEN: IPAX CANADA LIMITED, Appellant, and   HER MAJESTY THE QUEEN, Respondent,     Docket: 2004-4526(IT)G BETWEEN: DOREEN CRAWFORD, Appellant, and   HER MAJESTY THE QUEEN, Respondent,     Docket: 2004-4527(IT)G BETWEEN: GARFIELD CRAWFORD, Appellant, and   HER MAJESTY THE QUEEN, Respondent.           ... Signed at Ottawa, Canada, this 8 th day of September, 2010.       “V.A. ... Schedule A    IPAX CANADA LIMITED                                                                                                                                       Year End:    April 30   Subject:   Calculate re-assessment by correcting the derived sales, including Net Worth T2 adjustments & tax-included vs. tax-extra       YEAR ENDING     05-01-94 to 04-30-95   05-01-95 to 04-30-96 05-01-96 to 04-30-97 05-01-97 to 04-30-98 05-01-98 to 04-30-99 05-01-99 to 04-30-00 05-01-00 to 04-30-01 Gross Revenue – T2 Return: 702,406.00 551,404.00 476,838.00 740,952.00 835,775.00 760,088.00 736,175.00 Gross Revenue after T2 Audit:   17,186.00   43,505.00   35,118.00   52,027.00   53,292.00   56,217.00           & confirmed by Appeals 719,592.00 594,909.00 511,956.00 792,979.00 889,067.00 816,305.00 736,175.00         ** Derived GST Revenue: 590,835.57 497,590.14 392,972.43 358,017.29 571,895.43 549,852.29 538,105.14 Unreported GST Revenue: 128,756.43   97,318.86 118,983.57 434,961.71 317.171.57 266,452.71 198,069.86 * x 7/107 = x 7/107 = x 7/107 = x 7/107 = x 7/107 = x 7/107 = x 7/107 =                     GST Owing:    8,423.32    6,366.65    7,783.97   28,455.44   20,749.54   17,431.49   12,957.84   / 4 quarters / 4 quarters / 4 quarters / 4 quarters / 4 quarters / 4 quarters / 4 quarters Additional GST per quarter:    2,105.83    1,591.66    1,945.99   7,113.86   5,187.39   4,357.87   3,239.46   SUMMARY: Total Additional GST / quarter:  $   25,542.06           TOTAL additional GST:  $ 102,168.25            Total GST Assessment:   $ 105,556.76            Amount Over-Assessed:-$    3,388.51   ** Note:             Revenue for GST purposes was determined by taking the amount identified on the IPAX GST account as “GST Collected” and dividing this figure by 7% to obtain the “derived sales” of the corporation ...

Signed at Ottawa, Canada, this 13th day of February 2013.       “Robert J. ... Hogan” Hogan       Citation: 2013 TCC 35 Date: 20130131 Docket: 2011-940(IT)G BETWEEN:   MYRDAN INVESTMENTS INC.,   appellant, and   HER MAJESTY THE QUEEN, respondent,   AND BETWEEN: Docket: 2011-943(IT)G   DANIEL HALYK, appellant, and   HER MAJESTY THE QUEEN, respondent.     ... Signed at Ottawa, Canada, this 31st day of January 2013.         “Robert J. ...

Rowe” Rowe D.J.           Citation: 2010 TCC 643 Date: 20101216 Docket: 2007-573(IT)I BETWEEN: JULIE PIGEON, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... No. 8);   3.             Roe et al v. The Queen, 2008 TCC 667, 2009 D.T.C. 1020, (9 Appellants);   4.             ... Rowe, Deputy Judge   DATE OF JUDGMENT:                    December 16, 2010   APPEARANCES:   For the Appellant: The Appellant herself   Counsel for the Respondent: Laurent Bartleman Anne Jinnouchi Brandon Siegal   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    Myles J. ...