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[my emphasis] [20]         Sexton J.A. concluded that a delay of 18 months was “ inordinate ” (at para. 17) which would lend some support for Appellant’s argument in this case that a 14 month delay was unreasonable. ... Smith DATE OF JUDGMENT: July 11, 2016   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Gabrielle White   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

The Second Reassessment made the following adjustments:   2004 ($) 2005 ($) Unreported Net Income 90,093   Shareholder Benefits (3,210) (3,210) Total Adjustments 86,883 (3,210)   [17]         The Second Reassessment was issued on the basis that the fair market value of the Equipment was the price at which CHL sold it to third parties. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]   2003 FCA 294 (“ Anchor Pointe ”). [2]   Ibid. at paras. 33 and 35. [3]   Boucher v. The Queen, 2004 FCA 46, leave to appeal denied. [4]   Respondent's Reply to the Notice of Appeal. [5]   2009 TCC 588. [6]   [1995] 1 C.T.C. 2135 (TCC); affirmed [1998] 2 S.C.R. 358; affirmed [1996] 3 C.T.C. 14 (FCA.) (“ Continental Bank ”). [7]   86 DTC 6421 (F.C.T.D.) at pp. 6423-24. [8]   Supra note 6 at p.18 (FCA). [9]   Transcript at p. 68, lines 20-23. [10] Respondent's Reply to the Notice of Appeal, at para. 13(t). [11]             Transcript at p. 130, lines 19-20. [12]             Joint Book of Documents, Tab 42. [13]             Transcript at p. 56, lines 13-14. [14]             Joint Book of Documents, Tab 2 at p. 33. ...

C       Ø Ø Ø Ø Ø TOTAL       149,110 3,300 − − − Shares Cl. A 100 100 [21] 50 50 50 50 50 50   Cl. B     50 50 50 50 50 50   Cl. C       99,110 185,410 [22] 185,410 185,410 185,410   TABLE 2 [23]     Im-Média 30 June 93 31 May 94 [24] 31 May 95 [25]     Revenues   276,970 444,428 1,301,798     Profits   (53,667) 10,410 63,899     After-tax profit   (53,667) 10,410 59,003     Retained earnings   (75,446) (65,045) (19,301)     Shares Cl. A 1,000 1,000 1,000     Cl. B   Ø Ø       Cl. C   Ø Ø     •   Credit to "Shareholder Advances" account of Amadéus   [11]     According to Mr.  ...

IV.     Conclusion [23]         For these reasons, the appeals are dismissed.  ... Hogan DATE OF JUDGMENT: May 23, 2014   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Neil Goodridge   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]   [1986] 3 F.C. 553, 1986 CarswellNat 366. [2]   [2001] 2 S.C.R. 983, 2001 SCC 59 ...

Hogan” Hogan J.   CITATION: 2014 TCC 369   COURT FILE NOS.: 2010-128(IT)G 2009-3619(GST)G   STYLE OF CAUSE: EDWARD KLEMEN v. THE QUEEN   REASONS FOR ORDER BY: The Honourable Justice Robert J. Hogan   DATE OF ORDER: December 16, 2014     WRITTEN SUBMISSIONS BY:     Counsel for the Appellant: Sanjaya R. Ranasinghe   Counsel for the Respondent: Cynthia Isenor COUNSEL OF RECORD:     For the Appellant:     Name: Sanjaya R. ...

Hogan Appearances:   Counsel for the Appellant: Hemant Tilak Pooja Samtani Counsel for the Respondent: Samantha Hurst   ORDER           Upon the appellant bringing a motion before the Court to amend its notice of appeal after the hearing of the appeal;             And upon having heard the submissions of counsel for the respondent and having read the materials filed;             The motion is dismissed in accordance with the attached reasons for order.   ... Hogan” Hogan J.       Citation: 2014 TCC 347 Date: 20141124 Docket: 2012-1845(IT)G BETWEEN: THE ESTATE OF THE LATE EDWARD S. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]   2014 CCI 207, 2014 DTC 1165. [2]   [1994] 1 C.F. 3, 93 DTC 5357; referred to with approval in Canada v. ...

Signed at Ottawa, Canada, this 24th day of June 2014.   “Robert J. Hogan” Hogan J.       ... Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]   2013 DTC 5074, 2013 FCA 88. [2]   2012 DTC 1029, 2011 TCC 536. [3]   [2005] 2 S.C.R. 601, 2005 SCC 54. [4]   [2006] 1 S.C.R. 715, 2006 SCC 20. [5]   2007 DTC 5111, 2006 FCA 403. [6]   Ibid., at para. 21 ...   [7] Nunn, supra. [8]   [2007] 3 C.T.C. 2298, 2007 TCC 194. [9]   Ibid., at para. 15. [10]            Supra note 2. [11]   [1914] O.J. ...

Human Resources, 2007 TCC 210                            File Number 2006-1897(OAS)                                                                               THE TAX COURT OF CANADA   IN THE MATTER OF The OLD AGE SECURITY ACT     BETWEEN:     OLIVETTE LARIVIÈRE                                               Appellant   ‑ and ‑       THE MINISTER OF HUMAN RESOURCES DEVELOPMENT                                              Respondent   [OFFICIAL ENGLISH TRANSLATION]     Heard before the Honourable Justice Paris of the Tax Court of Canada     DECISION     APPEARANCES:   Madeleine Larivière                 for the Appellant     Sonia Bellerive (Student-at-Law)   for the Respondent     HELD AT: The Tax Court of Canada Motions Room, 2nd floor 200 Kent Street Ottawa, Ontario   Wednesday, March 14, 2007--- Upon commencing on Wednesday, March 14, 2007, at     9:31 a.m.                       ... JUSTICE PARIS:   Good day.                 Ms. LARIVIERE:   Good day.                 ... THE REGISTRAR:   This hearing is now adjourned.    Translation certified true on this 30th day of July 2007.   ...

“François Angers” Angers J.       Translation certified true on this 20th day of February 2008.         François Brunet, Revisor       Citation: 2007TCC597 Date: 20071116 Docket: 2005-864(GST)G   BETWEEN: STYLE AUTO G.J., Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... “François Angers” Angers J.       Translation certified true on this 20th day of February 2008.         ...

D'Arcy     Appearances:   Agent for the Appellant: B.C. Chastkofsky, C.A.   ... D’Arcy” D'Arcy J.       Citation: 2009 TCC 488 Date: 20091001 Docket: 2009-13(IT)I BETWEEN:   SUSAN PREISS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... Chastkofsky, C.A.   Counsel for the Respondent:   Sandra K.S. Tsui   COUNSEL OF RECORD:          For the Appellant:                             Name:                      n/a                               Firm:          For the Respondent:                    John H. ...