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., 2001 FCT 285 Date: 20010403 Docket: ITA-1626-98 Neutral reference: 2001 FCT 285 MONTRÉAL, QUEBEC, APRIL 3, 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:                                                                HYPNAT LTÉE                                                                                                                              Judgment debtor                                                                          AND                                                   HYPNAT LTÉE, COURTIER                                                                                                                                          Garnishee                                        REASONS FOR ORDER AND ORDER RICHARD MORNEAU, PROTHONOTARY [1]                 The case at bar concerns a motion by the judgment creditor Her Majesty the Queen for a final order of garnishment against the garnishee Hypnat Ltée, Courtier. [2]                 A provisional order of garnishment was made against the garnishee on September 29, 1999. ... Richard Morneau                                             Prothonotary Certified true translation Suzanne M. ... Trad. a.                     Federal Court of Canada                               Trial Division                                                     Date: 20010403                                              Docket: IT A-1626-98 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: HYPNAT LTÉE                                                     Judgment debtor AND HYPNAT LTÉE, COURTIER                                                                 Garnishee                    REASONS FOR ORDER AND ORDER                                                   FEDERAL COURT OF CANADA                                NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.: STYLE OF CAUSE: IT A-1626-98 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: HYPNAT LTÉE                                                           Judgment debtor AND HYPNAT LTÉE, COURTIER                                                                      Garnishee PLACE OF HEARING:                           Montréal, Quebec DATE OF HEARING:                              March 8, 2001 REASONS FOR ORDER BY:                 RICHARD MORNEAU, PROTHONOTARY DATE OF REASONS FOR ORDER:                 April 3, 2001 APPEARANCES: Jean Lavigne for the judgment creditor Marc-André Boutin for the judgment debtor and garnishee SOLICITORS OF RECORD: Morris Rosenberg Deputy Attorney General of Canada for the judgment creditor Davies, Ward, Phillips & Vineberg Montréal, Quebec for the judgment debtor and garnishee ...

NOËL J.A.                         NADON J.A.   BETWEEN: CLAUDE TREMBLAY Appellant  and MINISTER OF NATIONAL REVENUE Respondent  __________________________________________________ BETWEEN: JACQUES TREMBLAY Appellant  and MINISTER OF NATIONAL REVENUE Respondent  __________________________________________________   BETWEEN:   MICHEL TREMBLAY Appellant  and MINISTER OF NATIONAL REVENUE Respondent__________________________________________________   BETWEEN:       RÉMI TREMBLAY Appellant  and MINISTER OF NATIONAL REVENUE Respondent  __________________________________________________   BETWEEN:     NADINE LEBLOND Appellant  and MINISTER OF NATIONAL REVENUE Respondent  __________________________________________________   BETWEEN:     SÉBASTIEN ROY Appellant  and MINISTER OF NATIONAL REVENUE Respondent__________________________________________________   BETWEEN:       BENOÎT ROY Appellant  and MINISTER OF NATIONAL REVENUE Respondent  __________________________________________________ BETWEEN:     ALEX FOURNIER Appellant  and MINISTER OF NATIONAL REVENUE Respondent  __________________________________________________   BETWEEN:     STÉPHANE AUBUT Appellant  and MINISTER OF NATIONAL REVENUE Respondent  __________________________________________________   BETWEEN:     DENIS LÉVESQUE Appellant  and MINISTER OF NATIONAL REVENUE Respondent  __________________________________________________ BETWEEN:   MARTINE CÔTÉ Appellant  and MINISTER OF NATIONAL REVENUE Respondent  __________________________________________________   BETWEEN:     STÉPHANE APRIL Appellant  and MINISTER OF NATIONAL REVENUE Respondent  __________________________________________________   BETWEEN:     GUY ROUSSEAU Appellant  and MINISTER OF NATIONAL REVENUE Respondent  __________________________________________________   BETWEEN:   VALÈRE JALBERT Appellant  and MINISTER OF NATIONAL REVENUE Respondent           Hearing held at Québec, Quebec, on November 29, 2006. ... “Marc Noël” J.A.   “I concur.             Desjardins, J.A.”   “I concur.             ... MINISTER OF NATIONAL REVENUE   PLACE OF HEARING:                                                         Québec   DATE OF HEARING:                                                           November 29, 2006   REASONS FOR JUDGMENT BY:                                      NADON J.A.   ...

]     $30,010.00         RS1 [Reg. Savings Acct. 1] $36,001.00 $62,731.66 $6,000.00 closed   Deposit subtotal   $414,754.10 $259,279.20 $94,982.26 $30,729.49                 less:             Reported income   $9,900.00 $48,527.28 $24,246.71 $30,123.00                 Gross income "Bar Le Griffon" (Business and rental income entered as gross) $315,355.00 $21,935.27                   GST to remit $22,074.85 $1,535.47       QST to remit   $25,307.24 $1,760.31                     Income subtotal   $372,637.09 $73,758.32 $24,246.71 $30,123.00                 Unreported income   $42,117.01 $185,520.88 $70,735.55 $0.00                 Explanations                           The following amounts were removed from the deposits:                       "folio #8352"                           "VIM" [manual transfer at counter] 12/02/1998 from folio #13399   $4,000.00       "VIM"  18/02/1998 from folio #13399   $20,000.00       "CT" [misc. deposit] re "LN1" [Loan 1] on 13/10/1998   $10,000.00       Gift received from Guy Boucher on 27/10/1999     $38,311.40                 "folio #13399"                       Sale of a Corvette on 4/6/1999   $30,000.00       "VIM" on 15/10/1998 from folio #8352   $3,000.00                   The following DSLs [no-book deposits] are cheques that were made and must be removed from the folio #8352 deposits.                       29/10/98   $214.90       18/01/99     $225.00     13/04/99     $45.14     26/04/99     $183.81     8/06/99     $51.75     26/07/99     $42.00     29/12/99     $124.25     18/01/99     $53.86     4/02/99     $51.33     11/02/99     $50.00     23/06/99     $70.42     24/08/99     $58.14     24/11/99     $50.96     14/12/99     $109.00     23/12/99     $51.82     16/03/00       $96.68               Total DSLs corresponding to cheques: $ - $214.90 $1,167.48 $96.68     [7]      This table shows the total of all deposits made into the Appellant's folios #8352 and #13399. ...             $29,964     Þ        Cheques from customers negotiated by Ms.  ... Boucher's income.    (C) With respect to account #8352, the total deposits for the year amount to $187,713.08, broken down as follows:   1998   Deposit January   $47,900.81 February   51,051.48 March   10,485.02 April   13,034.28 May   11,528.06 June   11,128.05 July   3,635.80 August   2,718.00 September   2,002.42 October   13,871.64 November   4,100.00 December   16,257.52     $187,713.08       This amount must be reduced by the following deposit errors which were debited:       1998   Deposit January $14,006.74   February 2,020.00   December 4,926.57 20,953.31     $166,759.77       The following transfers must also be removed:       1998   Deposit February 12 $4,000.00   February 18 20,000.00   October 13 (loan) 10,000.00 34,000.00     $132,759.77       Moreover, the Loto-Québec revenues belonging to Bar Le Griffon must be removed:       1998   Deposit Subtotal brought forward   $132,759.77 Loto-Québec revenues from Bar Le Griffon   (24,840.00)*       Cheques exchanged   (13,581.67)*       Deposits belonging to Bar Le Griffon   (19,745.00)*     (58,166.67)     $74,593.10       * The breakdown of these three amounts follows.   1998   Cheques exchanged Deposits Lottery February   $1,036.00 $ $1,230.00     784.88   1,190.00     201.45   2,020.00     1,089.95   1,000.00     908.75   1,540.00 March   24.47 1,000.00 1,470.00     144.00 1,500.00 1,161.00         565.00 April   3,413.49 $500.00 1,617.00     313.17 1,000.00 1,090.00       490.00 710.00       1,450.00 442.00 May   1,366.00 1,100.00 900.00       500.00 1,605.00         2,910.00 June   1,811.65 400.00 1,350.00     476.95 105.00 2,170.00       1,000.00 1,870.00 July CSST 468.16 500.00         500.00         500.00         200   August   850.36     September   134.78     October     1,000.00         1,000.00         1,000.00   November     2,000.00   December   557.51 3,000.00      ________ 1,000.00_________     $13,581.57 $19,745.00 $24,840.00             In summary, for the year 1998, if the fact that the amounts in account #13399 ("PCA" and "RS1") belong to Guy Boucher is taken into account, Ms. ...

BETWEEN:                                                 MAE EDMONDS, O/A A-1 LUMPERS                                                                                                                                                        Applicant                                                                                  and                                           THE MINISTER OF NATIONAL REVENUE                                                                                                                                                    Respondent REASONS FOR ORDER (Delivered from the bench at Fredericton, NB, on June 12, 2002) SEXTON J. ... Sexton"           J. A.                                                                                                                                                        ... DATED:                                                 June 12, 2002 APPEARANCES: Luc Elsliger                                                                                                   FOR THE APPLICANT Bernard Fontaine                                                                                         FOR THE RESPONDENT SOLICITORS OF RECORD: Stewart McKelvey Stirling Scales                                                              FOR THE APPLICANT Barristers and Solicitors 601-644 Main Street Blue Cross Centre P. ...

BETWEEN:                                                         HER MAJESTY THE QUEEN                                                                                                                                                                                                                                                                                                                                Appellant                                                                                                                                                (Respondent)                                                                                  and                                                                CITIBANK CANADA                                                                                                                                                    Respondent                                                                                                                                                      (Appellant)                                             Heard at Toronto, Ontario, on February 5, 2002.                                      ... CONCURRED IN BY:                                                                                                       RICHARD C.J.                                                                                                                                                    ... Malone"                                                                                                                                J.A. ...

Signed at Ottawa, Canada, this 8th day of January 2009.       “Paul Bédard” Bédard J.         ... SCHEDULE A   [TRANSLATION]   PERSONAL BALANCE SHEET AS AT DECEMBER 31     ASSETS 1999 2000 2001 2002           Financial institutions (see Schedule I) $13,507 $7,167 $26,415 $2,062 Capital assets (see Schedule II) $40,000 $234,990 $1,213,743 $1,688,683 Furniture (see Schedule III) $1 $1 $1 $1 Investments (see Schedule IV) ‑ $5,000 $5,000 $5,000                     TOTAL ASSETS $53,508 $247,158 $1,245,159 $1,695,746           LIABILITIES                             TOTAL LIABILITIES $0 $0 $0 $0                     NET WORTH $53,508 $247,158 $1,245,159 $1,695,746                               Table I   [TRANSLATION]   CALCULATION OF CHANGE IN NET WORTH       1999 2000 2001 2002           Closing net worth (Table I) $53,508 $247,158 $1,245,159 $1,695,746           Opening net worth (Table I)   $53,508 $247,158 $1,245,159           Increase (decrease) in net worth   $193,650 $998,001 $450,587           Adjustments (additions):         Personal expenses and unexplained withdrawals (see Schedule V)   $60,410 $165,015 $248,341 Instalments     Federal income tax paid   $11,055 $10,153 $3,044 Total additions   $71,465 $175,168 $251,385                     Adjustments (deductions):         Gain upon disposition of land parcels   ‑ ‑ $27,500 Federal income tax refund (according to N.5)   ‑ ‑ $2,823           Total deductions   0 0 $30,323                     Net adjustments   $71,465 $175,168 $221,062           Total income per net worth method   $265,115 $1,173,169 $671,649           Less: Total income reported by Walter Sturzer   $52,000 $41,000 $45,000           Change in net worth   $213,115 $1,132,169 $626,649                                       Table II   [TRANSLATION]   FINANCIAL INSTITUTION AS AT DECEMBER 31       1999 2000 2001 2002             Name of financial institution acct #                     Caisse Desjardins de la Vallée de St-Sauveur #23740 $13,507 $7,167 $26,415 $2,062                                         Total financial institution balance $13,507 $7,167 $26,415 $2,062                                                                 Appendix I   [TRANSLATION]   CAPITAL ASSETS AS AT DECEMBER 31       1999 2000 2001 2002             Description                       Building – 17 St. ... Andrews, Morin Heights Sept. 18, 2000 ‑ $150,000 $150,000 $150,000             Land – Lot 259 part 2 Nov. 10, 1999 $40,000 $40,000 $40,000 ‑ Land – Part 334 Mar. 2, 2000 ‑ $5,000 $5,000 ‑ Land  – Lot 334 part 208 Mar. 2, 2000 ‑ ‑ ‑ ‑             Total capital assets   $40,000 $234,990 $1,213,743 $1,688,683                                                     Appendix II   [TRANSLATION]   FURNITURE AS AT DECEMBER 31       1999 2000 2001 2002           Furniture $1 $1 $1 $1           Total furniture $1 $1 $1 $1                                                                 Appendix III   [TRANSLATION]   INVESTMENT AS AT DECEMBER 31       1999 2000 2001 2002               Date acquired                     Caisse Desjardins St-Sauveur #23740-ET April 14, 2000 ‑ $5,000 $5,000 $5,000                         Total investment   ‑ $5,000 $5,000 $5,000                                                             Appendix IV   [TRANSLATION]   PERSONAL EXPENSES AND UNEXPLAINED WITHDRAWALS AS AT DECEMBER 31         2000 2001 2002           Personal expenses and unexplained withdrawals:         Purchases   $21,363 $9,973 $23,565 Administration costs   $91 $75 $704 Cheques   $44,628 $124,328 $131, 984 ATM withdrawals   $5,383 $61,979 $126,009 Pre-authorized debits   ‑ $52 $280 NSF charges   ‑ $10 ‑ Transfers   ‑ $6,200 $18,800 Service charges   ‑ ‑ $43           Payments related to construction of residence   ‑ ($28,823) ($50,000)           Federal income tax payments   ($2,496) ($2,329) ($1,956)     ($3,000) ($1,374) ($544)     ($63) ($2,538) ($544)     ($2,748) ($2,538) ‑     ($2,748) ‑ ‑           Total personal expenses and unexplained withdrawals $60,410 $165,015 $248,341                             Appendix V   CITATION:                                       2009 TCC 1   COURT FILE NO.:                            2006-3362(IT)G   STYLE OF CAUSE:                          WALTER STURZER v. ...

McDONALD J.A.       BETWEEN:                                          HER MAJESTY THE QUEEN                                                                                                                      Applicant                                                                   - and-                                                    LARS ERIC LARSSON                                                                                                                   Respondent                               Heard at Vancouver, British Columbia, on Wednesday, April 23, 1997   Judgment rendered at Ottawa, Ontario, on Tuesday, August 5, 1997           REASONS FOR JUDGMENT BY:                                        McDONALD J.A.   ... A- 623-96   CORAM:STRAYER J.A. MacGUIGAN J.A. McDONALD J.A.         BETWEEN:                                            HER MAJESTY THE QUEEN   Applicant      - and-       LARS ERIC LARSSON   Respondent                                                                                                                     REASONS FOR JUDGMENT     McDONALD J.A.                           ... McDONALD J.A.       BETWEEN:                        HER MAJESTY THE QUEEN                                                                                  Applicant                                                 - and-                                  LARS ERIC LARSSON                                                                               Respondent                                                                                              REASONS FOR JUDGMENT                                                                                         [1] Although the author is commenting on the subsection as it read after the 1994 amendment, I find the commentary is equally apt when speaking of the version of the subsection under consideration in this case. ...

NADON J.A.              BETWEEN:                                                          HER MAJESTY THE QUEEN                                                                                                                                                          Applicant and                                                                  DENNIS CARLSON                                                                                                                                                      Respondent                                              Heard at Edmonton, Alberta, on April 18, 2002.                       ... REASONS FOR JUDGMENT OF THE COURT BY:                                                         NADON J.A.                                                                                                                                                                          ... Marc Nadon                                                                                                               J.A. ...

., 2000 DTC 6549, docket A-500-98, 2002 FCA 226 Date: 20020529 Docket: A-500-98 Neutral citation: 2002 FCA 226 BETWEEN:                                                         HER MAJESTY THE QUEEN                                                                                                                                                        Appellant                                                                              - and-                                                 HUANG AND DANCZKAY LIMITED                                                                                                                                                    Respondent                                                ASSESSMENT OF COSTS- REASONS Charles E. ... Stinson"      Assessment Officer Vancouver, B.C. May 29, 2002                                                     FEDERAL COURT OF CANADA                                                                  APPEAL DIVISION                               NAMES OF COUNSEL AND SOLICITORS OF RECORD     DOCKET:                                             A-500-98 STYLE OF CAUSE:                           HER MAJESTY THE QUEEN Appellant                                                                              - and-    HUANG AND DANCZKAY LIMITED Respondent      ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF PARTIES    REASONS BY:                                   CHARLES E. STINSON DATED:                                                May 29, 2002     SOLICITORS OF RECORD Morris Rosenberg                                                                           for Appellant Deputy Attorney General of Canada ...

BETWEEN:                                                                DR. ... BAKHT                                                                                                                                                        Applicant                                                                                  and                     MINISTER OF HUMAN RESOURCES DEVELOPMENT, CANADA                                                                                                                                                    Respondent                                                             REASONS FOR ORDER NOËL J. ... Bakht                                                                                              FOR THE APPLICANT Ms. ...