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SEXTON J.A.                         PELLETIER J.A.   BETWEEN: HUGH MERRINS Appellant and HER MAJESTY THE QUEEN Respondent     REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on September 19, 2007) NADON J.A. [1]                We are all agreed, substantially for the reasons given by both Bowman C.J. and Parish J. of the Tax Court, that the appellant was correctly reassessed by the Minister in respect of his taxation years 2000, 2001, 2002 and 2003 ... RENDERED FROM THE BENCH BY:      Nadon J.A.     APPEARANCES:   Mr. Hugh Merrins   APPELLANT ON HIS OWN BEHALF     Mr. Michael Ezri FOR THE RESPONDENT       SOLICITORS OF RECORD:   John H. ...

  [19]            An Actuarial Valuation for the Plan, as of January 1, 2002, that was prepared by ActuBen and signed by Mrs. Greenhalgh, indicated that she had “Estimated Annualized 2002 Earnings” of $65,000. ...   ·          In our letter of May 14, 2003, we requested “…a detailed calculation of each member’s accrued pension entitlement as of December 31, 2002.” ...

NOËL J.A.                                         RYER J.A.   BETWEEN: HER MAJESTY THE QUEEN Appellant     and       JOSEPH FONTANA Respondent       Heard at Toronto, Ontario, on May 5, 2008. ... Joseph Fontana from a reassessment of his income for 2001 and 2002, that was issued by the Minister of National Revenue (the "Minister") pursuant to the Income Tax Act, R.S.C. 1985, c. 1 (5 th Supp.) ... Schwalm Barrister & Solicitor Windsor, Ontario     FOR THE RESPONDENT     ...

The amounts claimed were $1,846 for the 2001 taxation year and $23,998 for each of taxation years 2002, 2003 and 2004 ...     [11]            Following the filing of Notices of Objection by the appellant to his reassessments for the years at issue, the Minister, on January 20, 2006, confirmed the reassessments for the appellant’s taxation years 2001, 2002, 2003 and 2004. ...   [60]            As a result, the amounts claimed by the appellant as deductions for taxation years 2001, 2002, 2003 and 2004 are “support amounts” pursuant to subsection 56.1(4) and paragraph 60(1) (b) of the Act.   ...

Canada (M.N.R.), 2002 FCA 144, [2002] F.C.J. No. 572 (QL), and in Gallant supra is whether NCJ had the power to exercise control and direction over the work of its workers. ... The Queen, [2002] 4 F.C. 396, per Décary J.A.; 9041-6868 Quebec Inc., par. 12; Michel Grimard v. ... Canada (Minister of National Revenue – M.N.R.), 2002 FCA 144.   [64]            The Tax Court Judge wrote (at para. 29) that “the evidence does not disclose very many acts of direction or control exercised by NCJ over the work of the workers. ...

Nikolaisen, [2002] 2 S.C.R. 235, Rouleau v. Canada, 2008 FCA 288. Nor is it within our jurisdiction or is it our intention to substitute our own: ibidem ...   [8]                For these reasons, I would dismiss the appeal with costs.     ... Deputy Attorney General of Canada   FOR THE RESPONDENT       ...

NOËL J.A.                                         NADON J.A.   BETWEEN: CONCETA PASSUCCI Appellant and   HER MAJESTY THE QUEEN Respondent           REASONS FOR JUDGMENT NADON J.A. [1]                This is an appeal from a decision of Madam Justice Lucie Lamarre dated July 5, 2006, which dismissed the appellant’s appeal from the Minister’s assessment under the Excise Tax Act for unremitted Goods and Services Tax (“GST”) in the amount of $36,981.14 and for disallowed input tax credits (“ITCs”) in the amount of $849.40, together with interest and penalties for the period of January 1, 1999, to December 31, 2002. [2]                Considering that a substantial portion of the evidence adduced before the Tax Court, including the transcripts of the viva voce evidence, does not form part of the record which is before us, I cannot conclude that the Tax Court Judge made any error which would allow us to intervene ... Nadon” J.A.   “I concur”.             “Alice Desjardins, J.A.”   “I agree.”             ... NOËL J.A.     DATED:                                                                                  April 19, 2007     APPEARANCES:   Mr. ...

SHARLOW J.A.                         RYER J.A.   BETWEEN: FMC TECHNOLOGIES COMPANY Appellant and HER MAJESTY THE QUEEN   Respondent       Heard at Ottawa, Ontario, on June 24, 2009. ... (the “ITA”), for a refund of overpayments of tax in respect of its 1999 to 2002 taxation years. ... It follows that the Minister was correct in concluding that the appellant had no overpayments of tax for its 1999 to 2002 taxation years ...

Kilbride’s appeal from an assessment by the Minister of National Revenue for the 2001 and 2002 taxation years. ... Nikolaisen, 2002 SCC 33).   [8]                The four criteria, although not exhaustive, from Wiebe Door are degree of control, ownership of tools, chance of profit, and risk of loss. ...   [14]            The appeal should be dismissed with costs.     "J. ...

Nikolaisen, [2002] 2 S.C.R. 235, 2002 SCC 33. [12]            We are not persuaded that the Tax Court Judge made any such error in his application of the statutory language to the facts, which indicate that the appellants exercised no real control over the cheques ...   [16]            For these reasons, the appeals will be dismissed with costs.   ... DELIVERED FROM THE BENCH BY:                             EVANS J.A.     ...