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TCC

Force & Lumière Électriques Inc v. M.N.R., 2007 TCC 25

Force & Lumière Électriques Inc v. M.N.R., 2007 TCC 25       Docket: 2006‑366(EI)   BETWEEN: FORCE & LUMIÈRE ÉLECTRIQUES INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent. ... Mavis Cavanaugh, Reviser       Citation: 2007TCC25 Date: 20070207 Docket: 2006‑366(EI) BETWEEN :   FORCE & LUMIÈRE ÉLECTRIQUES INC.,   Appellant, and   MINISTER OF NATIONAL REVENUE, Respondent.   ... Signed at Ottawa, Canada, this 7th day of February 2007.     "Alain Tardif" Tardif J.       ...
TCC

Les Paniers P & P Inc v. M.N.R., 2008 TCC 463

Signed at Ottawa, Canada, this 28th day of August 2008.       "Alain Tardif" Tardif J.     ...     [41]          For all these reasons, the appeals are dismissed.   Signed at Ottawa, Canada, this 28th day of August 2008.     "Alain Tardif" Tardif J.           ...
FCTD

S. Cunard & Company Limited v. Canada (Attorney General), 2012 DTC 5122 [at at 7192], 2012 FC 683

Justice Scott     BETWEEN:   S. CUNARD & COMPANY LIMITED       Applicant   and       ATTORNEY GENERAL OF CANADA       Respondent                       REASONS FOR JUDGMENT AND JUDGMENT   I.          ... FEDERAL COURT   SOLICITORS OF RECORD     DOCKET:                                           T-1459-11   STYLE OF CAUSE:                           S. ... DATED:                                              June 4, 2012       APPEARANCES:   Raymond G. ...
TCC

Dean (Ana's Care & Home Support) v. M.N.R., 2012 TCC 370

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. ...
TCC

J.R. Saint & Associates Insurance Agencies Ltd. v. M.N.R., 2010 TCC 168

Signed at Ottawa, Canada, this 23rd day of March 2010.       "Robert J. ... SAINT & ASSOCIATES INSURANCE AGENCIES LTD., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.     ... Beck     Counsel for the Respondent: Marla Teeling   COUNSEL OF RECORD:          For the Appellant:                             Name:                      Gordon D. ...
TCC

Vegreville Hotel & Inn Ltd v. M.N.R., 2008 TCC 503

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.   ...
FCTD

Robert Verrier & Fils Ltée v. Canada, docket T-1824-89

Robert Verrier & Fils Ltée v. Canada, docket T-1824-89                                                                 Date: 19990817                                                              Docket: T-1824-89 BETWEEN:                       IN THE MATTER of the Income Tax Act                           ROBERT VERRIER ET FILS LTÉE                                                                      Plaintiff                                    - and-                              HER MAJESTY THE QUEEN                                                                      Defendant                          ASSESSMENT OF COSTS- REASONS MICHELLE LAMY, ASSESSMENT OFFICER: [1]    This action was dismissed with costs to the defendant on July 2, 1998, pursuant to Rule 440 of the Federal Court Rules. [2]    The defendant filed her bill of costs on June 10, 1999 and requested an assessment without appearance of the parties. ... (signed)                                                                                                                                                                                                                MICHELLE LAMY                                                                    ASSESSMENT OFFICER MONTRÉAL, QUEBEC August 17, 1999 Certified true translation M. Iveson                    FEDERAL COURT OF CANADA                                 TRIAL DIVISION Date: 19990817 Docket: T-1824-89 Between: IN THE MATTER of the Income Tax Act                  ROBERT VERRIER ET FILS LTÉE                                                                                    Plaintiff                                           - and-                       HER MAJESTY THE QUEEN                                                                                Defendant               ASSESSMENT OF COSTS- REASONS                    FEDERAL COURT OF CANADA                                 TRIAL DIVISION Date: 19990817 Docket: T-1824-89 Between: IN THE MATTER of the Income Tax Act                  ROBERT VERRIER ET FILS LTÉE                                                                                    Plaintiff                                           - and-                       HER MAJESTY THE QUEEN                                                                                Defendant         CERTIFICATE OF ASSESSMENT OF COSTS                                                        FEDERAL COURT OF CANADA                                                                     TRIAL DIVISION                                   NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE NO.:    T-1824-89 STYLE OF CAUSE:                                       IN THE MATTER of the Income Tax Act                                                      ROBERT VERRIER ET FILS LTÉE                                                                                                                                                            Plaintiff                                                                               - and-                                                           HER MAJESTY THE QUEEN                                                                                                                                                        Defendant ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE PLACE OF ASSESSMENT: Montréal, Quebec REASONS OF M. ...
SCC

Canada v. Addison & Leyen Ltd., 2007 DTC 5365, 2007 SCC 33, [2007] 2 SCR 793

Addison & Leyen Ltd., 2007 DTC 5365, 2007 SCC 33, [2007] 2 S.C.R. 793                                                    SUPREME COURT OF CANADA     Citation:   Canada v. ... Addison & Leyen Ltd.   Neutral citation:   2007 SCC 33.   File No.:  31451.   2007:  May 24; 2007:  July 12.   ... F‑7  , s. 18.5  .   Income Tax Act  , R.S.C. 1985, c. 1 (5th Supp  .), ss. 152, 160.   ...
TCC

BG Excel Plumbing & Heating Ltd. v. The Queen, 2006 TCC 252 (Informal Procedure)

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           ...
TCC

Pro-Style Stucco & Plastering Ltd. v. The Queen, 2004 TCC 32 (Informal Procedure)

  [13]     The corporation has no employees, Mr. Marocco insisted.   [14]     Mr. ...   [26]     The appeals are dismissed.   Signed at Ottawa, Canada, this 9 th day of January, 2004.     ... Rip" Rip, J.     CITATION: 2004TCC32   COURT FILE NO.: 2002-4864(IT)I   STYLE OF CAUSE: Pro-Style Stucco & Plastering Ltd. v. ...

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