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Signed at Ottawa, Canada, this 31st day of January, 2008.     “C.H. McArthur” McArthur J.           ... Societal 6.       Support (economic) 7.       Children   [21]     In M v. ...   [7]           Ibid. at s. 122.6.   [8]           RSO 1990, c. F.3. and David M. ...

Rip" Rip C.J.         Citation: 2009 TCC 370 Date: 20090721 Docket: 2007-3220(IT)G BETWEEN: CYNTHIA NGAI, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... TOTAL   33 264.90   33 292.86   26 216.30   20 238.35   10 285.21 Less Income   7 925.23   7 617.03   2 460.89   2 637.62   2 353.82   Amount (Loss) at issue   $25,339.37   $26 312.53   $23 765.41   $17 600.73   $ 7 931.39                 CITATION:                                       2009 TCC 370   COURT FILE NO.:                            2007-3220(IT)G   STYLE OF CAUSE:                          CYNTHIA NGAI                                                           v. ... Buote & Associates Brampton, Ontario            For the Respondent:                    John H. ...

., 2009 TCC 340 Citation:  2009TCC340   Dockets: 2008-2305(EI); 2008-3235(CPP); 2008-3234(EI); 2008-2307(CPP)   BETWEEN:   MEDICLEAN INCORPORATED, Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent, and   TANIA HEADLEY, MABEL MINTO, SIVAKUMARAN MUTHUCUMARU, JUAN ALFONZO,   Interveners.     ... I HEREBY CERTIFY THAT I have, to the best   of my skill and ability, accurately recorded   by Stenomask and transcribed therefrom, the   foregoing proceeding.                     ... Summerhill   Counsel for the Respondent:   For the Interveners:   Hong Ky (Eric) Luu   Mabel Minto (self-represented) No one appeared for the remainder   COUNSEL OF RECORD:   For the Appellant:     Name:     Firm:     For the Respondent: John H. ...

The Queen, 2009 TCC 167       Docket: 2008-270(GST)G BETWEEN:   EXPRESS MANOR HOLDINGS LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... "Gaston Jorré" Jorré J.       Docket: 2008‑644(GST)G BETWEEN:   477730 B.C. ... "Gaston Jorré" Jorré J.     Docket: 2008-1542(GST)G BETWEEN:   OCEANFRONT GRAND RESORT & MARINA HOLDINGS LTD.,   Appellant, and     HER MAJESTY THE QUEEN, Respondent.     ...

REASONS FOR JUDGMENT   Bowman, C.J.   [1]      This appeal is from an assessment made under the Excise Tax Act (“ ETA ”). ... Most common reasons for GST adjustment:                         * Canadian goods returning                         * RTS shipment                         * Wrong value for duty                         * GST exempt goods (i.e. medical supplies)                         * NAFTA                         * Classification error.   ... Spiro         Counsel for the Respondent: Harry Erlichman John McLaughlin COUNSEL OF RECORD:     For the Appellant:     Name: Blake, Cassels & Graydon LLP     Firm: Barristers & Solicitors Box 25, Commerce Court West Toronto, Ontario  M5L 1A9             For the Respondent: John H.  ...

Signed at Toronto, Ontario, this 2nd day of May 2008.       “L.M. Little” Little J.       Citation: 2008TCC264 Date: 20080502 Docket: 2004-1650(IT)G       BETWEEN:   GARRET MADELL,   Appellant, and   HER MAJESTY THE QUEEN,   Respondent.   ...   [20]     When the Appellant filed his income tax returns for the 1997 and 1998 taxation years he deducted the following amounts:               1997   1998 Limited Partnership Losses disallowed   $ 80,750   $ 55,677 Prepaid royalty expense disallowed   $ 85,038     Licence expenses disallowed   $   1,488         $167,276   $ 55,677   [21]     By Notices of Reassessment dated March 13, 2000 the amounts referred to in paragraph [20] above were disallowed by the Minister ...

The Queen, 2007 TCC 296 (Informal Procedure)                                                                                             Court File No. 2005-4348 (IT) I                                                                                                     CITATION: 2007TCC296                                                      TAX COURT OF CANADA                                                   IN RE:   the Income Tax Act   BETWEEN:   ALLISON CLEMENT Appellant  - and-   HER MAJESTY THE QUEEN Respondent  - and-                                                      ALESSANDRO D'OVIDIO                                                                                                                              Third Party   REASONS FOR JUDGMENT DELIVERED ORALLY FROM THE BENCH BY JUSTICE JOE E. ... Hershfield   DATE OF WRITTEN REASONS FOR JUDGMENT:                May 23, 2007   APPEARANCES:                   Agent for the Appellant:          Theodore Cowdrey, CA      Counsel for the Respondent:  Laurent Bartleman   For the Third Party:              Alessandro D’Ovidio   COUNSEL OF RECORD:      For the Appellant:        Name:        Firm:      For the Respondent:       John H. Sims, Q.C.                         Deputy Attorney General                         of Canada                         Ottawa, Canada.   ...

Signed at Vancouver, British Columbia, this 4 th day of February 2013.       ... Metcalfe’s use; ·         clearing leaves; ·         maintaining the gardens; ·         shoveling snow; ·         taking Ms. ...   [17]         The Appellant did not have memberships in either Kelowna or Fort McMurray.     ...

The Queen, 2008 TCC 215         Docket: 2005-329(IT)G BETWEEN: MOHSEN BOUALLEG, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Ottawa, Canada, this 7th day of May 2008.     "Alain Tardif" Tardif J.           ... "Alain Tardif" Tardif J.             Translation certified true on this 24th day of December 2008.         ...

The Queen, 2009 DTC 1386, 2009 TCC 220 (Informal Procedure) Dupuis not followed in 2009-0348921I7 F         Docket: 2007-4577(IT)I BETWEEN: GINAUD DUPUIS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... "Alain Tardif" Tardif J.         Translation certified true on this 23rd day of July 2009.   ... "Alain Tardif" Tardif J.         Translation certified true on this 6th day of July 2009.   ...