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“Susan Wong” Wong J.   Docket: 2017-4381(CPP) BETWEEN: AL SAUNDERS CONTRACTING & CONSULTING INC., Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent.   ... The Workers [16]   The ten workers who are the subject of these appeals are as follows: Name 2013 2014 Flat rate/subsistence allowance Truck allowance Board and lodging/Trailer allowance Other Colin Averill CPP CPP 2013, 2014       Rodney Bjorkman   CPP, EI 2014       Tammy Borys (McKinnon) CPP CPP, EI 2013, 2014       Aaron Bosch   CPP, EI   2014     Ross French CPP CPP   2013, 2014 2013   John Hague CPP CPP, EI       2013, 2014 Matthew Ingvardsen CPP CPP, EI 2013, 2014       Freddie Powder CPP     2013     Terrence Powder CPP CPP, EI   2013, 2014 2013   Caitlin Rankin CPP     2013       [17]   With respect to John Hague, the earnings in question are remuneration paid for cleaning the Appellant’s trailers in both years. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

o/a GEMINI COMMERCIAL SIGN & LIGHTING, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.       ...   [26]          The appeals are dismissed.     Signed at Toronto, Canada, this 5th day of August 2008.         ... Rip, Chief Justice   DATE OF JUDGMENT:                    August 5, 2008   APPEARANCES:   Agent for the Appellant: Iain Taylor Counsel for the Respondent: Amit Ummat   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    John H. ...

Les Entreprises Léopold Simard & Fils Inc v. M.N.R, 2008 TCC 110     Docket: 2006‑1332(EI)   BETWEEN: LES ENTREPRISES LÉOPOLD SIMARD & FILS INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ... Signed at Ottawa, Canada, this 22nd day of February 2008.     "Alain Tardif" Tardif J.       ...   [41]     For all these reasons, the appeal must be dismissed.     Signed at Ottawa, Canada, this 22nd day of February 2008.       ...

Signed at Ottawa, Canada this 13 th day of February 2014.     "Patrick Boyle" Boyle J.       Citation: 2014 TCC 49 Date: 20140213 Docket: 2013-1935(IT)I   BETWEEN: G & J MUIRHEAD HOLDINGS LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.       REASONS FOR JUDGMENT   Boyle J.   [1]              G & J Muirhead Holdings Ltd. ...

OnLine Finance & Leasing Corporation v. The Queen, 2010 TCC 117 Docket: 2006-2175(IT)G   BETWEEN:   ON-LINE FINANCE & LEASING CORPORATION, Appellant,   and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeals heard on November 16 and 17, 2009 at Vancouver, British Columbia   Before: The Honourable Justice Diane Campbell   Appearances:   Counsel for the Appellant: John C. ... Citation: 2010 TCC 117 Date: 20100302 Docket: 2006-2175(IT)G   BETWEEN:   ON-LINE FINANCE & LEASING CORPORATION, Appellant,   and   HER MAJESTY THE QUEEN, Respondent.     ... Drove     Counsel for the Respondent: Carl Januszczak Andrew Majawa   COUNSEL OF RECORD:          For the Appellant:                             Name:                      John C. ...

& Bouchard v. M.N.R., 2006 TCC 488       Docket: 2005-2518(EI) BETWEEN: LISE ALLARD O/A FRIGOLUK ENR., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   LUC BOUCHARD, Intervener. ... Signed at Ottawa, Canada, this 5th day of October 2006.    "Alain Tardif" Tardif J.       ... Signed at Ottawa, Canada, this 5th day of October 2006.     "Alain Tardif" Tardif J.     ...

Oroville Reman & Reload Inc. v. Canada, 2016 TCC 75     Docket: 2011-815(SLP)G BETWEEN: OROVILLE REMAN & RELOAD INC., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... By the Assessment, the Minister assessed Oroville pursuant to subsection 18(3) of the Act for a charge of $814,483.44 (CDN) plus arrears of interest calculated as of August 11, 2008, totaling $927,700.75 calculated as follows: Date of            Exchange       Refund Amount        Charge of       Charge Refund                       Rate                (USD)                         18.06%           Assessed                                                                                     (USD)             (CDN) 3-Nov-06         1.1290             $1,047,356.55             $189,152.59    $213,553.28    13-Nov-06       1.1395               2,095,008.75 378,358.58     431,139.60     17-Nov-06       1.1459                 143,243.40                 25,869.76        29,644.16     24-Nov-06       1.1346                 558,701.03              100,901.41     114,482.74     1-Dec-06         1.1445                    8,016.83                   1,447.84          1,657.05      8-Dec-06         1.1501                 115,578.60                 20,873.50        24,006.61     TOTAL                                  $3,967,905.16             $716,603.67    $814,483.43                                                                51.  ... Rossiter” Rossiter C.J.   APPENDIX “A”   APPENDIX “B”       APPENDIX “C”                   CITATION: 2016 TCC 75 COURT FILE NO.: 2011-815(SLP)G STYLE OF CAUSE: OROVILLE REMAN & RELOAD INC. ...

Signed at Ottawa, Canada this 9th day of April, 2008.   “J.E. Hershfield” Hershfield J.       ...        [18]     I rely on the next witness’s testimony the least. Mr. ... Hershfield   DATE OF JUDGMENT: April 9, 2008   APPEARANCES:   Agent for the Appellant: Dennis Bedard   Counsel for the Respondent:     For the Intervener: Marie-Eve Aubry     The Intervener himself     COUNSEL OF RECORD:   For the Appellant:   Name:     Firm:     For the Respondent: John H. ...

Signed at Drummondville, Québec, this 13th day of February 2005.   "Pierre Archambault" Archambault, J.       ...       [30]    Let us now apply these statutory provisions to the facts of this case. ... Signed at Drummondville, Québec, this 13th day of February 2005.       ...

Each party shall bear their own costs.   Signed at Ottawa, Canada, this 8th day of May 2012.     ... Hogan” Hogan J.         Citation: 2012 TCC 150 Date: 20120508 Dockets:  2011-124(EI), 2011-113(EI),              2011-106(EI), 2011-107(EI),             2011-99(EI), 2011-125(CPP),          2011-105(CPP), 2011-79(CPP),             2011-80(CPP), 2011-98(CPP)   BETWEEN: A&T TIRE & WHEEL LTD., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.     ... Hogan   DATE OF JUDGMENT:                    May 8, 2012   APPEARANCES:   Counsel for the Appellant: Leigh Somerville Taylor Counsel for the Respondent: Cenobar Parker and Jasmeen Mann   COUNSEL OF RECORD:          For the Appellant:                             Name:                      Leigh Somerville Taylor                               Firm:          For the Respondent:                    Myles J. ...