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Little   Appearances:     Counsel for the Appellant: David E. Graham     Counsel for the Respondent: Lisa M. ... Little" Little J.         Citation: 2005TCC493 Date: 2005 1021 Docket: 2004-656(GST)I      BETWEEN: A & W TRADE MARKS INC., Appellant, And   HER MAJESTY THE QUEEN, Respondent.   ...   [13]     The appeal is allowed, without costs.     Signed at Vancouver, British Columbia, this 21st day of October 2005.       ...

Vegreville Hotel & Inn Ltd v. M.N.R., 2008 TCC 503     Dockets: 2007-4142(EI) 2007-4143(CPP)   BETWEEN: VEGREVILLE HOTEL & INN LTD., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   HAMID BARADARAN Intervenor, and   SHIVA KHODABAKHSH Intervenor.____________________________________________________________________   Appeal heard on September 2, 2008 at Edmonton, Alberta   By: The Honourable Justice Judith Woods   Appearances:   Agent for the Appellant: Hamid Rahmanian   Counsel for the Respondent: Valerie Meier   For the Intervenors: Hamid Baradaran____________________________________________________________________   JUDGMENT             The appeals with respect to decisions of the Minister of National Revenue made under the Employment Insurance Act and the Canada Pension Plan are allowed, and the decisions are varied on the basis that Hamid Baradaran and Shiva Khodabakhsh were not engaged in insurable or pensionable employment with the appellant for the period from March 1, 2006 to October 28, 2006.                Signed at Edmonton, Alberta this 9 th day of September 2008.     “J. Woods” Woods J.     Citation: 2008TCC503 Date: 20080909 Dockets: 2007-4142(EI) 2007-4143(CPP)   BETWEEN:   VEGREVILLE HOTEL & INN LTD., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   HAMID BARADARAN, Intervenor, and   SHIVA KHODABAKHSH, Intervenor.   ...

Dean (Ana's Care & Home Support) v. M.N.R., 2012 TCC 370         Dockets: 2012-1027(EI) 2012-1028(CPP)   BETWEEN:   ANA C. ... Woods” Woods J.           Citation: 2012 TCC 370 Date: 20121019 Dockets: 2012-1027(EI) 2012-1028(CPP)   BETWEEN:   ANA C. DEAN, o/a ANA’S CARE & HOME SUPPORT,   Appellant, and     THE MINISTER OF NATIONAL REVENUE,   Respondent, and     MILANI S. ...

BG Excel Plumbing & Heating Ltd. v. The Queen, 2006 TCC 252 (Informal Procedure)       Citation: 2006TCC252 Date: 20060510 Docket: 2005-2567(GST)I BETWEEN: BG EXCEL PLUMBING AND HEATING LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... The Queen   PLACE OF HEARING: Kelowna, British Columbia   DATE OF HEARING: February 22, 2006   ORAL REASONS FOR JUDGMENT BY: The Honourable Justice Beaubier   DATE OF ORAL REASONS: May 10, 2006   APPEARANCES:   Agent for the Appellant: Wayne Koch   Counsel for the Respondent: John Gibb-Carsley   COUNSEL OF RECORD:   For the Appellant:   Name:     Firm:     For the Respondent: John H. ... Deputy Attorney General of Canada Ottawa, Canada           ...

D & D Livestock Ltd. v. The Queen, 2012 TCC 213     Docket: 2011-137(IT)G BETWEEN: D & D LIVESTOCK LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Motion dealt with by written submissions   By: The Honourable Justice Randall S. ... Signed at Ottawa, Canada, this 12 th day of June 2012.   “R.S. Bocock”  Bocock J.             Citation: 2012 TCC 213 Date: 20120612 Docket: 2011-137(IT)G   BETWEEN:   D & D LIVESTOCK LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...

Hershfield" Hershfield, J.         Citation: 2003TCC584 Date: 20030903 Docket: 2002-744(IT)G BETWEEN: T.J.'S TRANSPORTATION & LUMBER LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Hershfield" Hershfield, J.       CITATION: 2003TCC584   COURT FILE NO.: 2002-744(IT)G   STYLE OF CAUSE: T.J.'s Transportation & Lumber Ltd. v. ... Hershfield   DATE OF JUDGMENT: September 3, 2003   APPEARANCES:   Agent for the Appellant: Trudy Obie   Counsel for the Respondent: Perry Derksen   COUNSEL OF RECORD:   For the Appellant:   Name:     Firm:     For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada     ...

M.N.R., 2007 TCC 244       Docket: 2006-331(EI) BETWEEN:   CHRISTIAN DESJARDINS & NATHALIE ST-AMOUR O/A CLINIQUE ST-AMOUR, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   ANICK JEAN Intervener. ... "Sylvio Savoie" Deputy Judge Savoie         Translation certified true on this 4th day of October 2007.   ... Savoie   DATE OF JUDGMENT:                    April 23, 2007   APPEARANCES:   Agent for the Appellant: Christian Desjardins     Counsel for the Respondent: Martin Gentile   COUNSEL OF RECORD:          For the Appellant:                        Name:                                                  Firm:          For the Respondent:                    John H. ...

Signed at Ottawa, Canada, this 29th day of June 2004.     "J.M. Woods"       J.M. ... Woods J.       Citation:2004TCC475 Date:2004/06/29 Docket: 2002-4259(EI) BETWEEN: NEERALTA WELDING & SALES LTD., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent; and Docket: 2002-4261(EI) AND BETWEEN:   JOHN WIERENGA, Appellant,     THE MINISTER OF NATIONAL REVENUE, Respondent;   Docket: 2002-4260(EI) AND BETWEEN: ROBERT WIERENGA, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.               ... Coward   Counsel for the Respondents: Dawn Taylor   COUNSEL OF RECORD:   For the Appellant:   Name: Deryk W. ...

REASONS FOR JUDGMENT Hamlyn, J.T.C.C. [1]      This is an appeal with respect to a Notice of Assessment by a registrant under the Excise Tax Act (the " Act ") wherein the Appellant is alleged to have underreported its Goods and Services Tax ("GST") collectible and overstated its Input Tax Credits ("ITCs"). [2]      By Notice of Assessment numbered 01BA0201256 dated December 11, 1996, the Minister of National Revenue (the "Minister") advised the Appellant that he had assessed its GST liability for the period from June 1, 1991 to August 31, 1996 as follows:                    Increase of GST Collectible                        $35,133.84                    Plus: Decrease of Input Tax Credits             $ 7,999.96                    Total Net Tax Adjustments                          $43,133.80                    Penalty                                                        $ 5,911.07                    Interest                                                        $ 4,859.40                    Total Assessment                                       $53,904.27 APPELLANT'S POSITION [3]      The Appellant's position is that it was a registrant under the Act whose principal activity was the provision of commercial rents and the operation of a parts department of a furniture company. [4]      The Appellant explained the deficiencies in the reported GST and ITCs were attributable in part to record destruction beyond the Appellant's control. ... (b)         at all relevant times the Appellant was registered under Part IX of the Excise Tax Act (the " Act "); (c)         the Appellant's principal activity was the provision of commercial rents; (d)         the Appellant's books and records for the said period were incomplete; (e)         in filing its quarterly GST returns for the period from June 1, 1991 to August 31, 1996, the Appellant reported GST Collectible and Input Tax Credits ("ITC's") as follows:             GST Collectible:                                               $26,588.57             Less: ITC's:                                                     ($44,538.15)             Total Net Tax (Credit):                                    ($17,949.58) (f)          the Appellant underreported its GST Collectible by the amount of $35,133.84 for the period from June 1, 1991 to August 31, 1996; (g)         the Appellant overstated its ITC's by the amount of $7,999.96 for the period from June 1, 1991 to August 31, 1996;             (h)         the underreported GST Collectible for $35,133.84 relates to taxable supplies made by the Appellant, within the meaning of subsection 123(1) of the Act, during the period from June 1, 1991 to August 31, 1996 and the said amount can be attributed as follows:             Source/Taxable Supply                    GST Collectible             Discrepancies: Books and Records                   $23,180.59             Automobile Standby Charge                              $ 2,129.30             Automobile Operating Cost                                $     396.13             Disposal of Real Property                                  $ 7,640.70             Commercial rent revenue                                    $     378.80             Commercial rent recoveries                                $ 1,408.32                      Total:                                                      $35,133.84 (i)          the Appellant's automobile was utilized 60 per cent for business purposes and 40 per cent for personal purposes; (j)          during August, 1992, the Appellant made a taxable supply of real property to a recipient who was not registered under Part IX of the Act for consideration in the amount of $109,152.80; (k)         the Appellant was required to collect the GST at the rate of 7% on the consideration amount referred to in the preceding subparagraph; (l)          during December, 1995, the Appellant made a taxable supply by way of rental of real property for consideration in the amount of $5,411.50; (m)        the Appellant was required to collect the GST at the rate of 7% on the consideration amount referred to in the preceding subparagraph; (n)         during the period from June 1, 1991 to August 31, 1996, the Appellant failed to remit GST totalling $1,408.32 on recoveries and receivables attributable to the provision of commercial rent by the Appellant; and (o)         the Appellant did not maintain adequate documentation to support its claim for the ITC's referred to in subparagraph 5(g) above. ... COURT FILE NO.:                             98-1359(GST)I STYLE OF CAUSE:                           Between D & P Holdings Limited and                                                           Her Majesty The Queen PLACE OF HEARING:                      St. ...

Beth McMorran O/A McMorran & Associates, docket 2000-3667(EI)         2000-3668(CPP)   BETWEEN:   BETH MCMORRAN O/A MCMORRAN & ASSOCIATES,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent, and   PAULINE BAKKEN, Intervenor.   ... Signed at Calgary, Alberta, this 21st day of October 2002.           "Michael H. Porter" D.J.T.C.C.         2000-3667(EI)   BETWEEN:   BETH MCMORRAN O/A MCMORRAN & ASSOCIATES,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent, and   PAULINE BAKKEN, Intervenor.   ...