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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.     ...

Sand, Surf & Sea Ltd v. The Queen, 2008 TCC 96 (Informal Procedure)       Docket: 2006-1867(GST)I BETWEEN:   SAND, SURF & SEA LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeal heard on June 29, 2007 and January 31, 2008, at Halifax, Nova Scotia.   ... Webb” Webb J.           Citation: 2008TCC96 Date: 20080311 Docket: 2006-1867(GST)I BETWEEN:   SAND, SURF & SEA LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Holland   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                  Firm:          For the Respondent:                    John H. ...

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.     ...

Bourassa & Associés Inc. v. R, [1998] 1 CTC 2511 P.R. Dussault T.C.J.: These are appeals in respect of the appellant’s 1990, 1991 and 1992 taxation years. ... The breakdown of the expenses incurred by the appellant in each of the years is as follows: 1990 — Golf • $660 for membership in a golf club • $1,678 for tournaments • $ 1,254 for greens fees • $3,043.77 for meals and beverages at the golf club • $971.34 for purchases at the pro shop relating to prizes to be won in tournaments — Fishing lodge • $1,650 for the services of a guide at the fishing lodge • $94.09 for fishing equipment • $12 for gas — Hunting • $975 paid to a hunting outfitter The appellant no longer contests the disallowance of the deduction claimed for the $660 membership in the golf club. 1991 Golf • $860 for tournaments • $ 1,920.40 for greens fees • $392.18 for meals and beverages at the golf club — Fishing • $2,919.99 for the services of a guide • $120 in alcoholic beverages — Hunting • $330 paid to an outfitter — Other • $1,140.81 paid to a yacht club The appellant no longer contests the disallowance of the deduction claimed for the amount paid to the yacht club. 1992 — Golf • $1,220 for tournaments ¢ $1,998.76 for greens fees ¢ $3,079.76 for meals and beverages at the golf club • $ 1,344 for the purchase of prizes from the pro shop — Fishing • $2,450 for the services of a guide — Hunting • $200 paid to an outfitting operation — Other • $1,772.92 paid to a yacht club The appellant no longer contests the disallowance of the deduction claimed with respect to the amount paid to the yacht club. ...

It encompasses a number of design tools to duplicate the various features of any paper form such as:-                Lines-                Boxes-                Arcs and circles-                Texts and text formats-                Tables-                Check boxes-                Buttons-                Data fields. ... COURT FILE NO.:                                                 2000-3621(IT)I STYLE OF CAUSE:                                               Nashen & Nashen Consultants Inc. and                                                                                                 Her Majesty the Queen PLACE OF HEARING:                                         Montréal, Québec DATE OF HEARING:                                           May 15 and 22, 2001 REASONS FOR JUDGMENT BY:      The Honourable Judge C.H. ... The new definition applies to work performed after February 27, 1995. [2]           Section 18.1 of the Tax Court of Canada Act. [3]           Exhibit A-3, unmarked page 6. [4]           Mr. ...

Reasons for Judgment Teskey, J. [1]            The Appellant S & C Ross Enterprises Ltd. ... The Queen, 2001 DTC 921 (" Criterion ") and Bruce E. Morley Law Corporation v. ... Burch COUNSEL OF RECORD: For the Appellant:                 Name:                                Douglas C. ...

Bocock Appearances:   Counsel for the Appellant: Rod A. Vanier Counsel for the Respondent: Christopher Kitchen   JUDGMENT 1.      ... FRANCIS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   REASONS FOR JUDGMENT I.                    ... Stranded  Disbursements 2002 2003 2004   Total Disallowed $82,834 $25,677 $52,941     Promotional Expenses 2002 2003 2004   Total Disallowed $6,000 $5,901 $6,000   Re: s.67.1 50% rule $3,000 $2,901 $3,000   Cash Expenditures $3,000 $3,000 $3,000           [5]              The Minister also denied the Partnership’s input tax credits under the ETA in the amount of $10,194 for the Relevant Period (the “Disallowed ITCs”). [6]              For the Relevant Period, the tax returns (the “Original Returns”) for both the Partnership and the Appellants were prepared by Karl Von Bloedau. ...

Graham Construction & Engineering (1985) Ltd. v. The Queen, docket 2000-1209(IT)G Date: 20021025 Docket: 2000-1209-IT-G BETWEEN: GRAHAM CONSTRUCTION & ENGINEERING (1985) LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... COURT FILE NO.:                                                 2000-1209(IT)G STYLE OF CAUSE:                                               Graham Construction & Engineering (1985) Ltd. and                                                                                                 Her Majesty the Queen PLACE OF HEARING:                                         Calgary, Alberta DATE OF HEARING:                                           September 16, 2002 REASONS FOR ORDER BY:                               The Honourable Judge Diane Campbell DATE OF ORDER:                                                October 25, 2002 APPEARANCES: Counsel for the Appellant: Jehad Haymour and                                                                                 Denny Kwan Counsel for the Respondent:              Bonnie F. Moon COUNSEL OF RECORD: For the Appellant:                 Name:                                Jehad Haymour Firm:                  Fraser Milner                                                                                                 Calgary, Alberta For the Respondent:                             Morris Rosenberg                                                                                 Deputy Attorney General of Canada                                                                                                 Ottawa, Canada 2000-1209(IT)G BETWEEN: GRAHAM CONSTRUCTION & ENGINEERING (1985) LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. ...

A Notice of Objection was filed on September 28, 2001. 5.          By Notice of Decision dated January 15, 2002, the Minister confirmed the assessment. 6.          ... E-15, (the " Act ") effective January 1, 1991, and was assigned a GST registration number 101076826; c)          the Appellant was required to file quarterly GST returns; d)          the Appellant's major business activity is providing take-out gourmet food and catering services; e)          at all material times, the Appellant advertised itself as a caterer; f)           at all material times, the Appellant provided supplies that were zero-rated and taxable at the standard rate of 7%; g)          at all material times, the Appellant's supplies taxable at 7% included:             i)           the delivery of non-frozen meals;             ii)          sandwiches and soups;             iii)          desserts and cookies;             iv)         party trays; and             v)          catering services; h)          for the Assessment Period, the Appellant filed its GST returns reporting GST of $1,860.51 and input tax credits ("ITCs") of $20,856.46, claiming net refunds of $18,995.95, as detailed in Schedule "B"; i)           by Notice of Assessment numbered 11CU2000256, dated September 18, 2001, the Minister assessed the Appellant for under-reported GST of $16,521.31 in respect of prepared meals (the "Meals"); j)           at all material times, the Appellant prepared and cooked all the food that formed part of the Meals; k)          in respect of the meals, the Appellant offered a menu of seven dishes for a fixed price of $6.50 per dish or serving; l)           the Meals could either be picked up by the customers or delivered for an additional fee; m)         the Meals consisted of refrigerated, fully cooked foods; n)          at all material times, the Meals were not supplies of frozen food; and o)          in preparing the Meals, the Appellant processed and arranged the food to the customer's specifications, and after they were re-heated the Meals were ready to eat. B.         ISSUES TO BE DECIDED 7.          The issue is whether the Meals are taxable at the standard rate of 7 percent. ...

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