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BETWEEN:                                                                 YVONNE MISIURA                                                                                                                                                        Applicant                                                                                  and                                           THE MINISTER OF NATIONAL REVENUE                                                                                                                                                    Respondent                                              Heard at Toronto, Ontario, on January 15, 2002                      Judgment delivered from the Bench at Toronto, Ontario on January 15, 2002 REASONS FOR JUDGMENT OF THE COURT BY:                                             ROTHSTEIN J.A. ... "Marshall Rothstein"                                                                                                                                                                 J.A.                                                                                                                     ... Henry Gluch For the Respondent SOLICITORS OF RECORD:           Yvonne Misiura 2468 Eglinton Avenue West Suite 1802 Toronto, Ontario M6M 5E2 For the Applicant, on her own behalf      Morris Rosenberg Deputy Attorney General of Canada      For the Respondent FEDERAL COURT OF APPEAL Date: 20020115 Docket: A-641-00 BETWEEN: YVONNE MISIURA                                                                                                                                                          Applicant                                                                                    - and-                                                                                                                                                                                                                                                                         THE MINISTER OF NATIONAL REVENUE                                                                                                                                                      Respondent                                                                                                                                                                                                                                                     REASONS FOR JUDGMENT OF THE COURT                                                                            ...

Appellant                                                                                                              and                                                               HER MAJESTY THE QUEEN Respondent Heard at Ottawa, Ontario, on May 15, 2002. ... Date: 20020515                                                                                                                                           Docket: A-19-01                                                                                                                 Neutral citation: 2002 FCA 200 CORAM:        LINDEN J.A. ... Evans"                                                                                                                                                                                                                                                                                                                                                                                                                        J.A.                                                                           ...

BETWEEN:                                                               MARGOT ERDMANN                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                Heard at Calgary, Alberta, on May 30, 2002.                        ... BETWEEN:                                                               MARGOT ERDMANN                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                         REASONS FOR JUDGMENT                                            (Delivered from the Bench at Calgary, Alberta                                                                      on May 30, 2002) ROTHSTEIN J.A. [1]                 These are applications for judicial review of decisions of Beaubier T.C.J. in which he dismissed the applicant's appeals. ... A true copy of these reasons will be placed on Court file A-169-01.                                                                                                                                                                                                                                                                                                                                                                                               ...

“Diane Campbell” Campbell J.           Citation: 2008 TCC 426 Date: 20080730 Docket: 2003-2892(IT)G BETWEEN: DOUGLAS ZELLER AND LEON PAROIAN, TRUSTEES OF THE ESTATE OF MARJORIE ZELLER, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...   [3]      The sole issue is the FMV of the shares of 701 on October 20, 1998.   ... This error had the impact of increasing the FMV of 701 in the Dunham Report by $503,000 which I will account for in the following summary of adjustments:   Summary of Adjustments and Conclusion:     Appendix A- FMV of 701                                                 Shareholder's Equity as of Oct. 1998         515,000                                     Add:                   FMV of 123- Appendix B     344,918       Convert to CAD @ 1.5461 *     533,277       Less: Book value**       156,456 376,821                                       FMV of 890- Appendix B       3,210,371     Less: Book value***       10 3,210,361                   Adjusted shareholder's equity before income tax considerations     $4,102,182                   Less: Income taxes on capital gains- Appendix F     690,084 Add: Refundable dividend taxes to be recovered- Appendix F   384,573                   Amount available for distribution to shareholder       $3,796,671                   Less: Notional tax liability on distribution to shareholder- Appendix F 402,326                   FMV of shares, en bloc           $3,394,345                   * Exchange Rate per Bank of Canada Review, as per Wise Report       ** Schedule A-4 of Wise Report             *** Schedule A-4 of Wise Report                 Appendix B- FMV of 890 and 123                         FMV of 890                             Normalized maintainable earnings- Appendix C   1,465,120   Multiple applied- Appendix E       5.28                   FMV of 890         $7,735,834                   Pro-rata 50% interest           3,867,917 Less:                 Minority discount- 10% *      -386,792   Marketability discount- 7% **    -270,754                 Pro-rata FMV of 890           $3,210,371                 * 0% in Dunham Report; 15% in Wise Report         ** 3% in Dunham Report; 20% in Wise Report                                       FMV of 123 (USD)                             Normalized maintainable earnings- Appendix D   291,565   Multiple applied- Appendix E       4.55                   FMV of 123         $1,326,621                   Pro-rata 33.3% interest         442,202 Less:                 Minority discount- 15% †      -66,330   Marketability discount- 7% ††    -30,954                 Pro-rata FMV of 123 (USD)         $344,918                 † 0% in Dunham Report; 15% in Wise Report         †† 3% in Dunham Report; 25% in Wise Report           Appendix C- Calculation of maintainable earnings for 890                   1998   1997   1996                     Pre-tax income*       3,149,630   3,056,702   2,431,002                     Adjustments**                   Loss on disposal of capital assets       2,471   904   Miscellaneous income    -80,027  -50,563  -46,577   Foreign exchange    -111,294  -168   1,174   Charitable donation     5,100           Worker's compensation adjustment-115,936           Satellite Expenses        -18,000  -21,000   Sales salaries             30,000   Traffic car allowance        -8,554  -12,000   Rent              -48,000   Bad Debts      -131,000  -40,000  -22,000   ISO 9000          -11,000  -11,000   Dues and fees             13,000   Legal           23,000   10,000                     Adjusted pre-tax income from operations   2,716,473   2,953,888   2,325,503                     Weights         1   1   1                     Indicated pre-tax income- simple average (1996-1998)   2,665,288     Less:  Estimated CAW contract-related expense increases***   79,300                                       $2,585,988     Less: Federal income taxes:                 Income taxes on first $200,000 @ 13.12%   26,240       Balance @ 29.12%         694,800                           Ontario income taxes                 Income taxes on first $200,000 @ 9%   18,000       From $200,000 to $500,000 @19.5%     58,500       Balance @ 15.5%         323,328                         Indicated maintainable after-tax earnings for 890      $ 1,465,120                         * Pre-tax income:   See Schedule B-3 of Wise Report.                         ** Adjustments:     See Schedule B-2 of Wise Report.                         *** CAW contract expenses: See Schedule B-6 of Wise Report             Appendix D- Calculation of maintainable earnings for 123 (USD)                                     1998   1997   1996                     Pre-tax income*       331,920   274,764   561,587                     Adjustments**                   Sundry income    -43,682  -698  -2,216   Loss/gain on foreign exchange           276,158   Sales salaries         80,000       Bad Debts      -69,000  -38,000  -18,000   Audit and consulting             6,000   Office supplies and expenses       15,000                                                                 Adjusted pre-tax income from operations   219,238   331,066   823,529                     Weights         1   1   1                     Indicated pre-tax income- simple average (1996-1998)    $457,944                         Less: Federal income taxes:                 Income taxes on first $50,000 @ 15%   7,500       From $50,000 to $75,000 @25%   6,250       From $75,000 to $100,000 @ 34%   8,500       Balance @ 39%         139,598                           Michigan taxes***:                 Estimated @ 2.3%         4,531                         Indicated maintainable after-tax earnings for 123 (USD)   $291,565                                             * Pre-tax income: See Schedule C-3 of Wise Report.                         ** Adjustments:   See Schedule C-2 of Wise Report.                             *** Based on sum of pre-tax Michigan income; see Schedule C-2 of Wise Report         Appendix E- Calculation of multipliers                         Multiplier for 890                             Risk free rate*       5.38     Equity risk premium**       2.56     Size Risk premium ***     5     Company and industry specific risk†   10                     Discount Rate       22.94     Less:                 Estimated compounded annual growth‡-4                     Capitalization Rate       18.94                     Maintainable earnings multiplier for 890     5.28                   * yield on 10-year Govt of Canada bonds, as per Wise Report     ** Stocks, Bonds, Bills and Inflation 1999 Yearbook-Valuation Edition, Ibbotson Associates, as per     Wise Report             *** Wise Report used 7%; Dunham Report used 3%       † Dunham Report used 8%; Wise Report used 15%       ‡ As per Dunham Report                                           Multiplier for 123                             Risk free rate§       5.14     Equity risk premium¶       5.85     Size Risk premium§§       5     Company and industry specific risk¶¶   10                     Discount Rate       25.99     Less:                 Estimated compounded annual growth-4                     Capitalization Rate       21.99                     Maintainable earnings multiplier for 123     4.55                   § Value Line Selection & Opinion, 30 October 1998, as per Wise Report   ¶ Stocks, Bonds, Bills and Inflation 1999 Yearbook-Valuation Edition, Ibbotson Associates, as per     Wise Report             §§ Wise Report used 7%; Dunham Report used 3%       ¶¶ Dunham Report used 8%; Wise Report used 12.28%           Appendix F- Calculation of capital gains, RDTOH and notional tax                           Estimated Capital Gains                                             123   890   Total                     FMV (CAD)       533,277   3,210,371   3,743,648 Less: ACB of Investments     156,456   10   156,466                     Notional capital gain       376,821   3,210,361   3,587,182 Non-taxable portion @ 25%            -896,796                     Taxable capital gain               $2,690,387                     Estimated income taxes at 25.65%           $690,084                                         Refundable Dividend Tax on Hand                                 Opening balance- 28 Feb. 1998             51,619 Add: Refundable portion of taxable gain- 26.67% of 2,690,387   717,526                     Refundable dividend tax to be recovered           $769,145                     Refundable dividend tax to be recovered, discounted by 50%       $384,573                                         Notional tax liability on Distribution                                 Amount available for distribution- Appendix A       3,796,671 Less:                     Paid-up capital            -2   Capital dividend account as of October 20, 1998       0   Non-taxable portion of capital gain on deemed disposition of investments  -896,796   Retained earnings*            -515,012                     Amount of distribution subject to tax           $2,384,861                     Notional tax liability on distribution @ 16.87%**       $402,326                     *Schedule A-4 of Wise Report; transcript page 1773         **33.74%(personal tax rate on dividends), discounted by 50%           [75]     The appeal is allowed and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with my Reasons and the summary of adjustments. ...

NOËL J.A.                                                                                                                                       ... Robert Décary                                                                                                                                 J.A.                         ... SUERMONDT                                                     Applicant                               AND        HER MAJESTY THE QUEEN                                and ATTORNEY GENERAL OF CANADA                                               Respondents                                                                                                                                            REASONS FOR JUDGMENT OF                                  THE COURT                                                                                                                                                                                                                            FEDERAL COURT OF APPEAL                                            NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE NO.:                      A-453-99 CORAM:                  DÉCARY J.A. ...

Mathers, 2001 FCT 104 Federal Court Reports [] F.C.                                                                                                                                             Date: 20010221                                                                                                                                  Docket: IT A-8856-99 MONTRÉAL, QUEBEC, FEBRUARY 21, 2001 Before:            RICHARD MORNEAU, PROTHONOTARY In re the Income Tax Act                                                                              - and- In re one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act AGAINST:                                                               JEAN-GUY MATHERS                                                                                                                                           Judgment debtor                                                                               AND                                                     CINÉPARC ST-EUSTACHE INC.                                                                                                                                                          Objector                                                                               AND                                      DEPUTY MINISTER OF REVENUE OF QUEBEC                                                                                                                                                      Intervener                                                                             ORDER This motion by the objector is dismissed with costs. ...

Taxpayer   1993 1993 1994 1994 1995 1995 1996 1996 1997 1997 ASSETS                     Personal assets                     CASH                     Cash on hand $100.00 $100.00 $100.00 $100.00  $100.00 $100.00 $100.00 $100.00 $100.00 $100.00                       INVESTMENTS                     Business equity Distribution FH Enr ... Inc. (100%)   ‑   ‑   ‑   ‑   $100.00   $100.00   $100.00   $100.00   $100.00   $100.00 Shares in 9023‑7256 Québec Inc. (50%)   ‑   ‑   ‑   ‑   ‑   ‑   $50.00   $50.00   $50.00   $50.00 Shareholder account of Circuit MH Inc ...   ‑   ‑   ‑   ‑   ‑   ‑   ‑   ‑   $5,000.00   $5,000.00 RRSP ‑ ‑ ‑ ‑ ‑ ‑ ‑ ‑ ‑ ‑                       BANK ACCOUNTS                     Caisse populaire Coaticook #28253   ‑   ‑   ‑   ‑   ‑   ‑   $44.64   $44.64   $44.64   $44.64 National Bank Coaticook #0354602   ‑   ‑   ‑   ‑   $37.93   $37.93   $3.85   $3.85   $51.73   $51.73 Caisse populaire Lennoxville #10241   ‑   ‑   ‑   ‑   ‑   ‑   $20.04   $20.04   $0.80   $0.80 Caisse populaire Lennoxville ET1 #10241   ‑   ‑   ‑   ‑   ‑   ‑   $1,000.00   $1,000.00   $1,045.14   $1,045.14                       CAPITAL PROPERTY                     Lot #3328 ‑ ‑ ‑ ‑ ‑ ‑ $16,434.95 $16,434.95 $16,434.95 $16,434.95 Lot 17E, Range 11, Barford Township   ‑   ‑   ‑   ‑   $1,500.00   $1,500.00   $1,500.00   $1,500.00   $1,500.00   $1,500.00                       OTHER                     Movables $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 $10,000.00 Toyota Xtrac, 1987 ‑ ‑ ‑ ‑ $3,210.00 $3,210.00 ‑ ‑ ‑ ‑ Harley FXRP, 1989 ‑ ‑ ‑ $6,000.00 ‑ ‑ ‑ ‑ ‑ ‑ Harley FXRS, 1991 ‑ ‑ ‑ ‑ $9,000.00 $9,000.00 $9,000.00 $9,000.00 $9,000.00 ‑ GMC Sierra, 1992 (including Distribution)   ‑   ‑   ‑   ‑   ‑   ‑   $12,000.00   $12,000.00   ‑   ‑ Competition Chevrolet truck   ‑   ‑   ‑   ‑   ‑   ‑   ‑   ‑   $1,200.00   $1,200.00 Competition Jeep truck ‑ ‑ ‑ ‑ ‑ ‑ ‑ ‑ $500.00 $500.00                       TOTAL ASSETS $25,613.76 $25,613,76 $32,829,78 $38,829,78 $46,969.95 $46,969.95 $92,832.33 $92,832.33 $101,669.65 $92,669.65                         ANNEX "C"   François Hould   STATEMENT OF ASSETS AND LIABILITIES AS AT DECEMBER 31     1993 1994 1995 1996 1997 ASSETS                       Personal assets           CASH           Cash on hand $100.00 $100.00 $100.00 $100.00 $100.00             INVESTMENTS           Business equity Distribution FH e. 15,513.76 22,724.78 23,022.02     Shares of Circuit M.H. ...

BETWEEN:                                            MARY CAMPEAU DEVELOPMENTS LTD.                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                              Heard at Ottawa, Ontario, on January 16, 2002.                      ... BETWEEN:                                            MARY CAMPEAU DEVELOPMENTS LTD.                                                                                                                                                        ...

BETWEEN:                                                                  RAYMOND GRAY                                                                                                                                                        Applicant                                                                                  and                                           THE MINISTER OF NATIONAL REVENUE                                                                                                                                                    Respondent                                  Heard at Halifax, Nova Scotia, on Monday, January 28, 2002       .          ... BETWEEN:                                                                  RAYMOND GRAY                                                                                                                                                        Applicant                                                                                  and                                           THE MINISTER OF NATIONAL REVENUE                                                                                                                                                    Respondent                                        REASONS FOR JUDGMENT OF THE COURT                                       (Delivered from the bench at Halifax, Nova Scotia,                                                          on Monday, January 28, 2002) DESJARDINS J.A. [1]                 This is an application for judicial review of a decision of the Tax Court of Canada which confirmed a decision of the Minister which held that the applicant's employment during seven relevant periods was excepted from and not included in insurable employment within the meaning of subsection 3(2) of the Unemployment Insurance Act, R.S.C. 1985, c. ... "Alice Desjardins"                                                                                                                                                                                J.A. ...

BETWEEN: SAMIR OSMAN                                                                                                                                                        Applicant- and- ATTORNEY GENERAL OF CANADA                                                                                                                                                    Respondent                                    Heard at Edmonton, Alberta, on Monday, April 15 th, 2002.            ... BETWEEN: SAMIR OSMAN                                                                                                                                                        Applicant- and- ATTORNEY GENERAL OF CANADA                                                                                                                                                    Respondent                                        REASONS FOR JUDGMENT OF THE COURT                                        (Delivered from the Bench at Edmonton, Alberta,                                                                  on April 15 th, 2002). ... Strayer"                             J.A. Edmonton, Alberta April 15 th, 2002.                                                     ...