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The Minister of National Revenue PLACE OF HEARING:                                         Regina, Saskatchewan         DATE OF HEARING:                                           April 24, 2001         REASONS FOR JUDGMENT BY:                      The Honourable Judge D.W. ... Rosenberg Counsel for the Respondent:              Lyle Bouvier                                                                 Cary Clark, Student-at-Law COUNSEL OF RECORD: For the Appellant:                 Name:                Todd M. ... Beaubier Appearances Counsel for the Appellants:                  Douglas Hodson                                                                                  Todd M. ...

Hewitt, its officers were as follows:                 President                               -                Robert A. Hewitt                 Secretary-Treasurer             -                Yvonne M. ... C.             STATUTORY PROVISIONS, GROUNDS RELIED                 UPON AND RELIEF SOUGHT 10.            ...

Brian & Deborah Dewan Enterprises Ltd. v. The Queen, 2017 TCC 135 (Informal Procedure) Docket: 2016-5262(GST)I BETWEEN: BRIAN & DEBORAH DEWAN ENTERPRISES LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... “Johanne D’Auray” D’Auray J.   Citation: 2017 TCC 135 Date: 20170719 Docket: 2016-5262(GST)I BETWEEN: BRIAN & DEBORAH DEWAN ENTERPRISES LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... The appellant did not collect and remit GST/HST on the sales of the limousines, which amounted to $13,741.00. [3]              In this appeal, the provision applicable is section 141.1 of the Excise Tax Act (“ Act ”). ...

Cragg & Cragg Design Group Ltd. PLACE OF HEARING:                   Vancouver, BC REASONS FOR ORDER OF MR. ... Jan Brongers                   for Plaintiff             Mr. Robert Anderson             Mr. Rom Thoedorakis            for Defendant SOLICITORS OF RECORD:             Morris Rosenberg                  for Plaintiff             Deputy Attorney General             of Canada             Farris, Vaughan, Wills            for Defendant             & Murphy             Vancouver, BC ...

Cragg & Cragg Design Group Ltd., docket T-2942-94 Date: 19980722 Docket: T-2942-94 BETWEEN:      HER MAJESTY THE QUEEN,      Plaintiff,     - and-      CRAGG & CRAGG DESIGN GROUP LTD.,      Defendant.      ... HARGRAVE, PROTHONOTARY, dated July 22, 1998 APPEARANCES:      Mr. Jan Brongers          for Plaintiff      Mr. Robert Anderson      Mr. Rom Thoedorakis      for Defendant SOLICITORS OF RECORD:      Morris Rosenberg          for Plaintiff      Deputy Attorney General      of Canada      Farris, Vaughan, Wills      for Defendant      & Murphy      Vancouver, BC ...

Facts                                                                                                                             6 (1)        The state of affairs in October of 1988                                                           7- 10 (2)        Payments made by York between October of 1988 and October of 1989         11- 13 (3)        The sale of York to Senergy                                                                        14- 19 (4)        Payments made by Addison in 1989                                                             20- 21 (5)        Communications with tax officials in 1990, 1991 and 1992                                    22 (6)        The reassessment of York in 1992                                                               23- 24 (7)        Events in 1989 and 1999                                                                             25- 28 (8)        The section 160 assessments                                                                      29- 35 C.         ... 49- 51 (i)         The elements of section 160                                                            52- 54 (ii)         The history of section 160                                                              55- 56 (iii)       Section 160 and dividends                                                               57- 60 (iv)       The application of section 160 to other corporate payments                61- 62 (v)        Section 160 as a collection tool                                                        63- 64 D.         ... Sharlow"                                       J.A. "I agree. ...

The amount of this bid or " " bonus, ‘ ‘ as it was called, was not returned to the licensee. ... The Respondent argued that in fact this " " license ‘ is actually nothing more than a sale of goods and in support of that contention he referred to Marshall v. ... ‘ ‘ These decisions however were made before the passing of the Sale of Goods Act. ...

AL SAUNDERS CONTRACTING & CONSULTING INC.     APPEAL DEALT WITH IN WRITING WITHOUT appearance of the parties   REASONS FOR JUDGMENT BY: DAWSON J.A.   ... LOCKE J.A.   DATED: MAY 15, 2020   WRITTEN REPRESENTATIONS BY: Valerie Meier Allan Mason   For The Appellant   SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada   For The Appellant   Felesky Flynn LLP Calgary, Alberta   For The Respondent     ...

JUDGMENT in T-2049-16 THIS COURT’S JUDGMENT is that: 1.       The application is dismissed; 2.       ... Diner" Judge   FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-2049-16   STYLE OF CAUSE: DOUGAL & CO INC v ATTORNEY GENERAL OF CANADA   PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: November 8, 2017   JUDGMENT and REASONS: DINER J.   DATED: November 29, 2017   APPEARANCES: Dougal Bichan   For The Applicant   Stephanie Hodge   For The Respondent   SOLICITORS OF RECORD: Attorney General of Canada Toronto, Ontario   For The Respondent     ...

In the nature of things it is not to be expected that this operation can be performed with scientific accuracy.                                                                                                    ... COURT FILE NO.:                                                 2000-3223(EI) and 2000-3224(CPP) STYLE OF CAUSE:                                                               Advocate Printing & Publishing Co. ... Mogan DATE OF JUDGMENT:                                       October 3, 2001 APPEARANCES: Counsel for the Appellant: Eric Atkinson Counsel for the Respondent:              Cecil Woon COUNSEL OF RECORD: For the Appellant:                 Name:                                Eric Atkinson Firm:                  MacIntosh, MacDonnell & MacDonald For the Respondent:                             Morris Rosenberg                                                                                 Deputy Attorney General of Canada                                                                                                 Ottawa, Canada 2000-3223(EI) 2000-3224(CPP) BETWEEN: ADVOCATE PRINTING & PUBLISHINIG CO. ...