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., 2017 TCC 8       Docket: 2016-1539(CPP) BETWEEN: SHIRLEY NETTEN, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent.   ... THE MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: November 17, 2016 REASONS FOR JUDGMENT BY: The Honourable Lucie Lamarre, Associate Chief Justice DATE OF JUDGMENT: February 3, 2017   APPEARANCES:   For the Appellant: The Appellant herself   Counsel for the Respondent: Vincent Bourgeois   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: William F. ... The Queen, 2004 FCA 403. [23]          2004 FCA 327. [24]          2015 FCA 94, [2015] F.C.J. ...

Graham Participants:   For the Appellant: The Appellant Himself Counsel for the Respondent: Ainslie Schroeder   ORDER           Paragraphs 8, 9, 13(i), 13(iv), 14, 16 and 17 of the Notice of Appeal are hereby struck.           ... Graham DATE OF ORDER: July 17, 2014 PARTICIPANTS:   For the Appellant: The Appellant Himself Counsel for the Respondent: Ainslie Schroeder   COUNSEL OF RECORD: For the Appellant: Name:     Firm:     For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]           2007 TCC 316. [2]           2009 FCA 70 at paragraph 8. [3]           Rules 53 and 58 were amended effective February 26, 2014. ...

Carphin, his spouse, and a Canadian corporation owned by them, Van Merlin Consulting Ltd. (“ Van Merlin ”). [12]         The CRA auditor concluded that Mr. ... Factual background A.      The evidence [19]         The Crown’s witnesses consisted of two employees of the CRA, Michael Weevers and Winnie Lin. [20]         Mr. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

Greer & Son (2006) Ltd. A. Issue #1 – Did the Appellant Receive a Loan from HGSL? ... Q. … you purchased these properties from the company in- on October 4, 2005. ... It was an inheritance. [6] *** Q. Did you ever repay the loan back to the company? ...

the Class C shares: (I)                   were non-voting shares; (II)                 were retractable at the market value received by the company in consideration of their issue; and (III)               carried the right to a cumulative 10% dividend calculated based on the redemption price, and this right was held in preference to the Class A, B and D shares; and viii.                ... & C. Nadeau Ltée; ·          the appellant would pay a minimum of tax as a result of the transfer of her shares; and ·          the appellant and her son Claude would benefit from the capital gains exemption. [18] These instructions required painstaking, complex work. ... & C. Nadeau Ltée, have a bona fide purpose? What was its purpose? ...

−        Does the applicant meet the conditions set out in subsection 304(5) of the ETA? ... No one is challenging the fact that the one-year time limit was respected.           304(5)(b)(i) [37]         The applicant must establish that within the time limited for objecting, −        it was unable to act or to give a mandate to act in its name, or [38]         The applicant is deemed to have received the notice of assessment dated June 3, 2013, pursuant to subsection 334(1) of the ETA. ... Fournier told her to wait for the assessment. −        lack of evidence; past actions of the applicant [47]         In her testimony, Ms. ...

Mercia was an employee for purposes of the Canada Pension Plan (“ CPP ”) and Employment Insurance (“ EI ”) legislation. ... Miller DATE OF JUDGMENT: May 5, 2015   APPEARANCES:   Agent for the Appellant: Michael Manko Counsel for the Respondent: Jeff Watson   COUNSEL OF RECORD: For the Appellant: Name: n/a   Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]           2001 SCC 59.   ...

Lewis “ with all [his] heart, ” he had been “ misled.” [24] During his oral testimony, Mr. ... Sommerfeldt DATE OF JUDGMENT: June 23, 2017   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Christian Cheong   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]           Income Tax Act, RSC 1985, c.1 (5th Supplement), as amended. [2]           Mr. ...

Hogan” Hogan J.   Citation: 2017 TCC 66 Date: 20170504 Docket: 2016-4033(IT)I BETWEEN: TINA GROVES, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Hogan DATE OF JUDGMENT: May 4, 2017   APPEARANCES:   For the Appellant: The Appellant herself Counsel for the Respondent: Bhuvana Sankaranarayanan   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     [1] RSC 1985, c 1 (5th Supp). [2] NTD: Ms. ...

The Respondent shall be entitled to 80% of her costs.              Signed at Edmundston, New Brunswick, this 16th day of August, 2005.     ... LLOYD STUTERVANT STATEMENT OF NET WORTH AS AT DECEMBER 31, 1995, 1996, 1997, 1998 AND 1999   Notes 1995 1996 1997 1998 1999 ASSETS             CURRENT             Cash 1 1,924.00 31,842.00 57,593.00 75,027.00 25,323.00 Inventory of animals   22,500.00 22,500.00 29,500.00 22,500.00       24,424.00 54,342.00 87,093.00 97,527.00 25,323.00 INVESTMENTS             Shares of private company controlled by Canadians 2 33,825.00 33,825.00 33,825.00 0.00 0.00 Advances 2 76,400.00 81,131.00 74,116.00 0.00 0.00     110,225.00 114,956.00 107,941.00 0.00 0.00 Mortgage receivable                 143,705.00   131,553.00 NON-CURRENT ASSETS             IMMOVABLES             Residence 3 69,000.00 69,000.00 69,000.00 69,000.00 78,000.00 Farm and land 3 204,014.00 204,014.00 204,014.00 204,014.00 300,000.00 MOVABLES             Equipment 3 10,520.00 8,416.00 22,183.00 22,547.00 0.00 Automotive equipment 3 15,000.00 22,000.00 22,000.00 18,500.00 16,000.00     298,534.00 303,430.00 317,197.00 314,061.00 394,000.00     433,183.00 472,728.00 512,231.00 555,293.00 550,876.00 LIABILITIES             NON-CURRENT   0.00 0.00 0.00 0.00 0.00               LONG-TERM DEBT             Mortgage payable   88,777.00 72,046.00 53,295.00 32,775.00 0.00     88,777.00 72,046.00 53,295.00 32,775.00 0.00               NET VALUE   344,406.00 400,682.00 458,936.00 522,518.00 550,876.00                   433,183.00 472,728.00 512,231.00 555,293.00 550,876.00   (The Reasons for Judgment continue on page 9.)     ... LLOYD STUTERVANT EQUIPMENT   DATE Description Serial # Number Unit Total 21-09-94 12 foot tambutone gates   2 225.00 450.00   Tempstone   5 85.00 425.00   Gate 12 foot   11 150.00 1,650.00   Gate 12 foot       185.00             05-02-90 1 case 880 excavation 6201166 1 13,000.00 13,000.00   1 case bull 450 3044491 1 5,000.00 5,000.00             17-10-89 Case pay loader 8208123 1 4,500.00 4,500.00   Belarus 218034 1 4,500.00 4,500.00             16-06-94 Zetor 711-0 Motor 29024 28175 1 15,000.00 15,000.00             16-06-94 Tandem wagon with bale back   1 3,000.00 3,000.00               Claas Unifarm 210 mower 4712202 1 4,300.00 4,300.00               New Holland   1 2,800.00 2,800.00               Claas Round Baler   1 2,900.00 2,900.00             15-03-90 1 Zetor 7245-20 44367 1 20,000.00 20,000.00           ¯¯¯¯¯¯¯¯¯           77,710.00             10-07-95       11,697.79               24-07-95       3,176.03 14,873.82                       92,583.82     [18]     It is indeed this amount that explains the difference between the Appellant's expert's calculations, and the Respondent's auditor's calculations, of the Appellant's net worth at the beginning of 1996. ...