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Hughes & Co. Holdings Ltd. v. Minister of National Revenue, [1990] 1 CTC 2013, 89 DTC 702 Taylor, T.C.J. ... The notice of appeal deals with the unusual matter in a clear way: Hughes & Co. ... Hughes, as a director was counted, to meet the provisions of the section at issue — "... the corporation employs in the business throughout the year more than five full-time employees, — ". ...

The 44 workers concerned are as follows: Audy, Michel                                                  Lampron, Sylvain Béland, Michel                                                                Ledoux, Francis Benoit, Claude                                                                 Leduc, Benoit Blanchard, Claude                                                           Lévesque, Alain Blanchette, François                                       McCraw, Kim Bonneville, Marcel                                                          McLaughlin, Sylvie Bourassa, Mario                                                              Martineau, Serge Brien, Mathieu                                                                 Meunier, Claude Charron, Martin                                                               Migneault (Mignot), Julie Chartrand, Jacques                                                         Moisan, Hélène Cornescu, Horia                                                              Nicolas, Michel Desmarais, Richard                                         Pérusse, Gabriel Dion, Joane                                                      Pilon, Martin Doré, Daniel                                                     Proulx, Eddy Dufour, André                                                                 Provencher, Marc Forget, Normand                                                             Rhéaume, Bruno Gadoua, Pierre                                                                 St-Jean, Daniel Hébert, Denis                                                   Tanguay, François Hudon, Julie                                                     Tessier, Jenny Jacob, Lyne                                                      Vachon, Jean-Pierre Laliberté, Guy                                                  Vanier, Luc Lamontagne, René                                                          Vanier, Pierre [3]            In reaching his decision in this case, the Minister relied in particular on the following assumptions of fact, of which the appellant company either admitted or denied the truth:                                 [TRANSLATION] (a)            The appellant is a company that produces children's television programs. ... He added that he did not construct any sets in 1998. [90]          Mr. ... and The Minister of National Revenue PLACE OF HEARING:                                         Montréal, Quebec DATES OF HEARING:                                         November 19, 20, 21, 22 and 23, 2001 REASONS FOR JUDGMENT BY:      The Honourable Judge François Angers DATE OF JUDGMENT:                                       November 6, 2002 APPEARANCES: For the Appellants:                                               Roch Guertin For the Respondent:                             Stéphane Arcelin                 For the Intervener:                                                The Intervener himself COUNSEL OF RECORD: For the Appellants:                                 Name:                      Roch Guertin Firm:                                        Montréal, Quebec For the Respondent:                             Morris Rosenberg                                                                                                 Deputy Attorney General of Canada                                                                                 Ottawa, Canada 2000-3683(EI) BETWEEN: LES PRODUCTIONS PETIT BONHOMME INC., Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ...

Rousseau & Fils Ltée v. Minister of National Revenue, [1992] 1 CTC 2426 Tremblay, T.C.C J.:— 1. ... & Fils Ltée Brochu Inc. Total volume 1981 24,000 M.T. 8,000 M.T. 32,000 M.T. 1982 24,000 M.T. 51,000 M.T. 75,000 M.T. 1983 24,000 M.T. 24,000 M.T. 48,000 M.T. 1984 25,000 M.T. — 25,000 M.T. ... Combined Appraisers & Consultants Ltd. v. M.N.R., [1983] C.T.C. 2606, 83 D.T.C. 543; 2. ...

GENERAL: [1]            All statutory references herein are to the Income Tax Act (" Act ") unless otherwise stated. ... COURT FILE NO.:                                                 1999-1979(IT)G STYLE OF CAUSE:                                               Toronto Refiners & Smelters Limited v. The Queen PLACE OF HEARING:                                         Toronto, Ontario DATE OF HEARING:                                           August 15, 2001 REASONS FOR JUDGMENT BY:      The Honourable Judge R.D. ...

Plaintiff                                                                            and                               ATLANTIC & ORIENT TRUST COMPANY LIMITED,                                      ATLANTIC & ORIENT SHIPPING (PTE) LTD.,                                 ATLANTIC & ORIENT SHIPPING CORPORATION,                       BRITISH VIRGIN ISLANDS, ATLANTIC & ORIENT SHIPPING                      CORPORATION, NEVIS, WEST INDIES and MURRAY WILGUS                                                                                                                                          Defendants                                                         REASONS FOR ORDER HARGRAVE P. [1]                These proceedings arise out of an ongoing process of registration, in the Federal Court, of a British award relating to a charterparty and the carriage of a cargo of cement. ... Hargrave"     Prothonotary                                      FEDERAL COURT     NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                  T-1843-04 STYLE OF CAUSE: TRANS-PACIFIC SHIPPING CO. v ATLANTIC & ORIENT TRUST,and others                                                       PLACE OF HEARING:                                 Vancouver BC DATE OF HEARING:                                   January 24 th, 2005 REASONS FOR ORDER:                           Hargrave P. ... Jones                                                  FOR DEFENDANT SOLICITORS OF RECORD: Bromley Chapelski                                            FOR PLAINTIFF Vancouver BC Bernard & Partners                                           FOR DEFENDANT Vancouver BC ...

Weisz, Rocchi & Scholes v. The Queen, docket 2000-4221-IT-I (Informal Procedure) Date: 20010327 Docket: 2000-4221-IT-I BETWEEN: WEISZ, ROCCHI & SCHOLES, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... It is sufficient to say that the due date for making the November 1999 remittance was December 15, 1999. [5]            Subsection 248(7) reads:                 For the purposes of this Act, (a)            anything (other than a remittance or payment described in paragraph (b)) sent by first class mail or its equivalent shall be deemed to have been received by the person to whom it was sent on the day it was mailed; and (b)            the remittance or payment of an amount                 (i)             deducted or withheld, or                 (ii)            payable by a corporation,                 as required by this Act or a regulation shall be deemed to have been made on the day on which it is received by the Receiver General. [6]            The remittance of payroll deductions with which we are concerned here falls under paragraph (b) of that provision. [7]            It is admitted that the remittance was mailed to the CCRA on December 8, 1999 in the window envelope together with a self-addressed remittance stub provided by the CCRA. ... It is particularly indefensible where the facts upon which the penalty is imposed — in this case the alleged late receipt of a remittance — are entirely within the Minister's possession. ...

D & J Driveway Inc. v. Canada (Minister of National Revenue), 2003 FCA 453 Date: 20031127 Docket: A-512-02 Citation: 2003 FCA 453 CORAM:       DÉCARY J.A. ... Tr., LL.L.                                                   FEDERAL COURT OF APPEAL                                                       SOLICITORS OF RECORD FILE:                                                                              A-512-02 STYLE OF CAUSE:                                                      D & J DRIVEWAY v. ... REASONS FOR JUDGMENT OF THE COURT:     LÉTOURNEAU J.A. DATE OF REASONS:                                                  NOVEMBER 27, 2003 APPEARANCES: Lyne Thériault and Marie-Hélène Montminy                      FOR THE APPLICANT Martin Gentile and Alain Gareau                                       FOR THE RESPONDENT SOLICITORS OF RECORD: Pouliot, L'Écuyer                                                              FOR THE APPLICANT Sainte-Foy, Quebec Department of Justice- Canada                                        FOR THE RESPONDENT Montréal, Quebec ...

& V.) and Heppell & Bouchard Inc. (hereinafter referred to as H. ... The eight parties to the contract were as follows: — Heppel & Bouchard Inc.; — Robert Verrier & Fils Ltée; — La Royale du Canada, Cie d'assurance; — La Compagnie d'assurance du Québec; — Gestions H. & B. Ltée; — Les Placements Claude Bouchard; — Claude Bouchard; — Michel Verrier. ...

Manitoba Dairy & Poultry Co-Operative Ltd. v. Minister of National Revenue, [1957] CTC 400, 57 DTC 1278, [1957] CTC 401 THORSON, P. ... At this time we are pleased to advise you that your additional payments based on the savings realized by your Association are as follows: Lbs of Poultry shipped in 1947 @ 2. 52% —$ 8.97 “ “ “ “ 1948 @4.94%—$18.46 u u H 1949 @1.24%—$ 5.57 These will be paid out in accordance with our By-laws, subject to the approval of our members at each General Annual Meeting. ... The other headings were "" Credit to Share Acc’t”, $4.30 and “ “ Patronage Dividend”, $4.31. ...

Kane" Judge   FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-608-14   STYLE OF CAUSE: SABER & SONE GROUP v THE MINISTER OF NATIONAL REVENUE   PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: November 5, 2014   JUDGMENT AND REASONS: KANE J.   DATED: November 24, 2014   APPEARANCES: Mr David Fenig   For The Applicant   Ms Kathleen Beahen Ms Carol Calabrese   For The Respondent   SOLICITORS OF RECORD: GARFINKLE BIDERMAN LLP Barristers and Solicitors Toronto, Ontario   For The Applicant   William F. Pentney Deputy Attorney General of Canada Toronto, Ontario   For The Respondent       ...