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The Queen, 2007 TCC 259 (Informal Procedure)                                                                                                Court File No. 2006-934(IT) I                                                    TAX COURT OF CANADA                                                   IN RE:   the Income Tax Act   BETWEEN:                                                        ELIZABETH TUCK                                                                                                                                   Appellant                                                                     - and-                                                   HER MAJESTY THE QUEEN                                                                                                                               Respondent                                        HEARD BEFORE MR. ... Reporting Services Inc. 8 2007   200 Elgin Street, Suite 1004              130 King Street West, Suite 1800 Ottawa, Ontario K2P 1L5                  Toronto, Ontario M5X 1E3 (613) 564-2727                                   (416) 861-8720 (ii)     INDEX                                                                                                                                           PAGE   Decision of Mr. ... Rossiter   DATE OF JUDGMENT:                     March 14, 2007   APPEARANCES:   For the Appellant: The Appellant herself     Counsel for the Respondent: Laurent Bartleman   COUNSEL OF RECORD:          For the Appellant:                      Name:                                                  Firm:                                                                                                       For the Respondent:                     John H. ...

Signed at Vancouver, British Columbia, this 15th day of December 2010.       ... Little” Little J.         Citation: 2010 TCC 638 Date: December 15, 2010 Docket: 2007-4189(IT)G   BETWEEN: BARRY SINGLETON, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...   [12]          On February 1, 2000, Regina Gajecki (“ Regina ”) purchased 100 per cent of the shares of Aniger ...

Signed at Ottawa, Canada, this 13th day of September 2007.       "B. ... Brian McCordick, Translator         Citation: 2007 TCC 461 Date: 20070913 Docket: 2006-2335(IT)I BETWEEN: SUZANNE DUBOIS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... (c)      Ultimately, the building was not purchased.       (d)      Thus, the operation of the building never commenced.   ...

The Queen, 2013 TCC 332 (Informal Procedure)         Docket: 2012-2684(IT)I BETWEEN:   DON C. ... Woods” Woods J.         Citation: 2013 TCC 332 Date: 20131022 Docket: 2012-2684(IT)I BETWEEN:   DON C. ...   [9]              The appeal will be dismissed.            Signed at Toronto, Ontario this 22nd day of October 2013.     ...

The Queen, 2012 TCC 397 (Informal Procedure)       Docket: 2011-2684(GST)I BETWEEN: LES CONSTRUCTIONS MARABELLA INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... [OFFICIAL ENGLISH TRANSLATION]     REASONS FOR JUDGMENT   Batiot D.J.   [1]              Mr.  ...   [34]         The appeal is dismissed.     Signed at Montréal, Quebec, this 9th day of November 2012.   ...

La Reine, 2005 TCC 563       Docket: 2003‑2253(IT)G BETWEEN: MICHEL BROWN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Dussault" Dussault J.       Translation certified true on this 9 th day of  January 2006.     ... [OFFICIAL ENGLISH TRANSLATION]     REASONS FOR JUDGMENT     Dussault J ...

The Queen, 2010 TCC 463           Docket: 2008-1945(GST)G BETWEEN: 9005-6342 QUÉBEC INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Hogan” Hogan J.     Translation certified true on this 22nd day of December 2010.       ... Hogan” Hogan J.     Translation certified true on this 22 nd day of December 2010.       ...

The Queen, docket 2001-3871(IT)I (Informal Procedure)         [OFFICIAL ENGLISH TRANSLATION]   2001-3871(IT)I BETWEEN: FRANÇOISE DESLAURIERS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     Appeals heard on August 6, 2002, at Montréal, Quebec, by   the Honourable Judge Lucie Lamarre   Appearances   For the Appellant:                               The Appellant herself   Counsel for the Respondent:               Julie David     JUDGMENT             The appeals from the assessments made under the Income Tax Act for the 1997, 1998 and 1999 taxation years are dismissed.                 ... Translation certified true on this 23rd day of December 2003.       Sophie Debbané, Revisor         [OFFICIAL ENGLISH TRANSLATION]   Date: 20021009 Docket: 2001-3871(IT)I   BETWEEN: FRANÇOISE DESLAURIERS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...

The Queen, 2006 TCC 697 (Informal Procedure)         Docket: 2006-320(IT)I BETWEEN: SUSAN KERVIN, Appellant,   and     HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Appeal heard on December 13, 2006 at Kitchener, Ontario   Before: The Honourable Justice T. O'Connor   Appearances:   For the Appellant: The Appellant herself     Counsel for the Respondent: Ifeanyi Nwachukwu Ryan Hall____________________________________________________________________     JUDGMENT   In accordance with the attached Reasons for Judgment the appeal is dismissed and the Appellant is obliged to remit to the Minister the overpayments she had received as set forth below:               Period Base taxation year / taxation year CTB paid CTB redetermined GSTC paid GSTC reassessed July 2002–July 2003 2001 $2,110.25 Nil N/A N/A July 2003-June 2004           -April 2004 (GSTC) 2002 $3,237.75 Nil $660 $330 July 2004-Oct 2004 2003 $491.94 Nil $220.41 $85              Signed at Ottawa, Canada, this 29 th day of December, 2006.         ... O'Connor" O'Connor, J.         Citation: 2006TCC697 Date: 200612 29 Docket: 2006-320(IT)I BETWEEN: SUSAN KERVIN, Appellant,   and     HER MAJESTY THE QUEEN, Respondent.     ...

The Queen, 2018 TCC 188, aff'd 2020 FCA 4         Docket: 2013-1603(IT)G   BETWEEN: CBS CANADA HOLDINGS CO., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... The characterizations of the overall situation resulting from the negotiations are particularized below under the column Schedule A which also reveals that some losses that had previously been applied, per the Chart or Exhibit D were to be replaced by different amounts in different taxation years predicated on Schedule A to the Minutes in the context of the reallocation:     Non-Capital Losses Taxation Year   Per Chart and/or Exhibit D     Per Schedule A   December 31, 2002   ($14,241,604)   ($12,545,024)   December 31, 2004   ($37,804,710)   ($36,062,138)   December 31, 2005   ($169,485,552)   ($140,418,281)   December 31, 2006   ($73,960,606)   ($73,960,606)   March 2007: Loss available (previously reassessed and the Minutes)       ($893,260)       ($893,260)     Additional loss (the Minutes and reallocated from 2005)           ($24,366,301)   December 2007: Loss available (previously reassessed and the Minutes)           ($382,594)  ______________       ($382,594)  ______________ Total Non-Capital Losses         ($296,768,326)   ($288,628,204)   [73]   Consequently, and contrary to Mr. ... APPENDIX 1       CBS’ Non-Capital Losses Available for Reallocation from years prior to the 2007 Years Non-Capital Losses *     December 31, 2000   Closing Balance     $147,358,541 December 31, 2001 Current year loss   $ 95,238,224 June 30, 2002 Current year loss Additional losses transferred in on amalgamation $ 27,665,273 $ 15,058,735** December 31, 2003*** Current year loss $ 11,064,959   Total Non-Capital Losses for Reallocation     $296,385,732         * These are after adjusting the expenses for rent deducted. ...