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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.       ...

The Appellants are granted costs in the total amount of $1,000.            ... The Appellants are entitled to costs in the amount of $1,000.              ... Camirand   COUNSEL OF RECORD:          For the Appellants:                             Name:                                                    Firm:          For the Respondent:                    Myles J. ...

Signed at Ottawa, Canada, this 19th day of April, 2004.       "E.A. Bowie" J.T.C.C.       Citation: 2004TCC305 Date: 20040419 Docket: 2003-2444(GST)I 2003-3091(GST)I BETWEEN: VISA JEWELLERY & THAI SILK CO., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Michael Appavoo   COUNSEL OF RECORD:   For the Appellant:   Name: N/a   Firm: N/a   For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada   [1]           [2000] 1 S.C.R. 915. [2]           [1956] S.C.R. 433 at 439. [3]           [1977] 2 F.C. 579 (F.C.A.). [4]           M.G. ...

& Canadian Utilities Limited v. The Queen, 2004 TCC 472       Citation: 2004TCC472 Date: 20040628 Dockets: 2001-4026(IT)G 2001-4030(IT)G BETWEEN: CANUTILITIES HOLDINGS LTD., CANADIAN UTILITIES LIMITED, Appellants, and   HER MAJESTY THE QUEEN, Respondent.     ...   [4]      Thirdly, I observed that in my view this was a test case. ... This reflects a reasonable degree of proportionality in my view.     Signed at Ottawa, Canada, this 28th day of June 2004.       ...

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. ...

& 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.     ...

Signed at Ottawa, Canada, this 3 rd day of June 2009.       "Patrick Boyle" Boyle J.         ... Signed at Ottawa, Canada, this 3 rd day of June 2009.       "Patrick Boyle" Boyle J.     ...

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. ...

Deveo & Piercey v. M.N.R., 2003 TCC 723         Citation: 2003TCC723 Date: 20031028 Dockets: 2002-2734(EI) 2002-468(EI) 2002-470(EI) BETWEEN: CLIFFORD DEVOE, SANDRA PIERCEY Appellants, and   THE MINISTER OF NATIONAL REVENUE, Respondent.     ...   [1]      These three appeals were heard together on common evidence. ... Signed at Ottawa, Canada, this 28th day of October, 2003.         "Diane Campbell" Campbell, J.     ...

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. ...