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EINARSSON LAW CORPORATION, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.       REASONS FOR JUDGMENT   Rowe, D.J.   [1]      The Appellant, Norman F. ...   [4]      By agreement, the parties filed – as Exhibit A-1 – a Partial Agreed Statement of Facts and paragraphs 1-21, inclusive, read as follows:   1.                   ...

Issue [2]      The sole issue is whether the assessment was validly issued and conforms to subsection 152(4.3) of the Income Tax Act (the " Act "). ... Analysis [30]     The Respondent did not call any witnesses and therefore, no one explained what the 81 pages of figures represented or how the calculations were made or what the 81 pages in documents # 1, # 2 and # 3 of Exhibit R-1 demonstrate. ... (formerly Muscillo Transport Limited) B/N 10381 1154 RC 1991 Corporate (Re) Assessment(s) As originally filed & assessed December 2, 1991 ∆ Reassessment issued November 15, 1994 ∆ Reassessment issued February 24, 1997 Taxable income     163,612              -     163,612               -     163,612 Part I tax Surtax 19,634        1,374              - 19,634          1,374                - 19,634          1,374      21,008              -      21,008                 -       21,008 Dividend refund      65,000- 18,220 =      46,780-     38,359 =         8,421 Balance due (refund) 43,992)*    (25,772)      12,587 * = refund received by taxpayer                                                                                                                                                                 RDTOH, beginning of year 126,377 79,597 46,780 38,359 8,421 Dividend refund    (65,000) (18,220)    (46,780) 38,359)     (8,421) RDTOH, end of year      61,377               -                 -                                                                                                                                                                   STATEMENT OF ACCOUNT Part I tax 21,008-- Dividend Refund (65,000) (46,780) (8,421) Change to dividend refund- 65,000 46,780 Arrears Interest- 5,229 24,549 Balance on Notice (43,992) 23,449 62,908 ∆         denotes amount of change in balance CITATION: 2004TCC130 COURT FILE NO.: 2000-3871(IT)G STYLE OF CAUSE: Bulk Transfer Systems Inc. and The Queen PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: January 10, 2003 and January 9, 2004 REASONS FOR JUDGMENT BY: The Hon. ...

The Queen, 2009 TCC 332         Dockets: 2000-4265(IT)G 2000-5104(IT)G BETWEEN: HIKMAT ALSAYEGH, FIRIAL ALSAYEGH, Appellants, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Toronto, Ontario, this 18th day of June 2009.     “B.G. Tanasychuk” Taxing Officer         Citation: 2009TCC332 Date: 20090618 Dockets: 2000-4265(IT)G 2000-5104(IT)G BETWEEN: HIKMAT ALSAYEGH, FIRIAL ALSAYEGH, Appellants, and   HER MAJESTY THE QUEEN, Respondent.   ... Tanasychuk” Taxing Officer                     ...

The Queen, 2010 TCC 91, 2010 DTC 1263 [at at 3833]         Docket: 2008-3021(IT)G BETWEEN: 9136-6872 QUÉBEC INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Ottawa, Canada, this 5th day of March 2010.     "François Angers" Angers J.             ... "François Angers" Angers J.                   Translation certified true on this 31st day of May 2010.         ...

., 2005 TCC 260       Citation: 2005TCC260 Date: 20050919 Docket: 2004‑2032(EI) BETWEEN: JEWISH  REHABILITATION  HOSPITAL, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   FRANCE  BOUCHER, Intervener.   ... Signed at Ottawa,  Canada, this 19 th day of September 2005.      "Pierre Archambault"  Archambault J.       Translation certified true on this 9 th day of  January 2006.         ...

Charles Camirand     Also Present:   Mr. William O = Brien                                                                                        Court Registrar   Mr. ... The Court will take a short adjournment.--- Whereupon the hearing was concluded at 9:50 a.m. on Friday, June 1, 2007.             ... Little   DATE OF ORAL REASONS FOR ORDER: June 1, 2007   APPEARANCES:   Counsel for the Appellant: The Appellant himself   Counsel for the Respondent: Ryan Hall Charles Camirand   COUNSEL OF RECORD:   For the Appellant:   Name:     Firm:     For the Respondent: John H. ...

For the purposes of paragraphs (1)(d.5) …, income of a corporation … from activities carried on outside the geographical boundaries of a municipality does not include income from activities carried on   (a)     under an agreement in writing between   (i)                   the corporation …, and (ii)                 a person who is Her Majesty in right of … a province …   within the geographical boundaries of   …   (iii)                where the person is Her Majesty in right of a province …, the province,   …   [20]     Thus, in circumstances where more than 10% of a municipal corporation’s income is from its activities outside its municipality, it may still be tax exempt if it can show that such activities were carried on under an “agreement in writing” within the meaning of paragraph 149(1.2)(a).   ... The appeal is allowed with costs.          Signed at Ottawa, Canada this 12th day of December, 2008.     ... Sheridan   DATE OF JUDGMENT:                    December 12th, 2008   APPEARANCES:   Counsel for the Appellant: Ron Cherkewich   Counsel for the Respondent: Lyle Bouvier   COUNSEL OF RECORD:          For the Appellant:                             Name:                      Ron Cherkewich                               Firm:                     Legal Services                                                           Prince Albert, Saskatchewan          For the Respondent:                    John H. ...

The Queen, 2008 TCC 422         Docket: 2005-1974(IT)G BETWEEN: KATHRYN KOSSOW, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________     Before: The Honourable Justice Valerie Miller   Appearances:   Counsel for the Appellant: A. ... Miller, J.           Citation: 2008TCC422 Date: July 18, 2008 Docket: 2005-1974(IT)G BETWEEN: KATHRYN KOSSOW, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [9]      Section 53 of the Rules reads:             Striking out a Pleading or other Document   53. ...

The Queen, 2010 DTC 1189 [at at 3449], 2010 TCC 246     Dockets: 2009-1297(IT)G 2009-1299(GST)G   BETWEEN:   TERRY E. ...              [54]     This also does not make sense. Several months earlier, Mr. ...   [56]     I accept this version of events.   [57]     The testimony of Mr. ...

Each party shall bear their own costs.             Signed at Toronto, Ontario this 22 nd day of April 2010.   ... Woods” Woods J.     Citation: 2010 TCC 216 Date: 20100422 Docket: 2008-4049(IT)I   BETWEEN:   ROSARIO MARTORELLI, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [38]     Each party shall bear their own costs.        Signed at Toronto, Ontario this 22 nd day of April 2010.   ...