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., 2007 TCC 670                                                                                                                                                         Citation:  2007TCC670   Docket: 2006-1034(EI)   BETWEEN:   OLIVER BAJOR,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent.     ... Citation: 2007TCC670   Court File No. 2006-1034(EI)                                                      TAX COURT OF CANADA   IN RE:   the Employment Insurance Act     BETWEEN:                                                             OLIVER BAJOR                                                                                                                                   Appellant                                                                        - and-                                         THE MINISTER OF NATIONAL REVENUE                                                                                                                               Respondent         * * * * * REASONS FOR JUDGEMENT BY THE HONOURABLE MR. ... I thank you both.--- Whereupon proceedings adjourned at 4:14 p.m.                   ...

Justice Zinn   BETWEEN:     ALBERT ROSS DEEP, M.D., F.R.C.P. (C)       Plaintiff   and         CANADA REVENUE AGENCY (FORMERLY CANADA CUSTOMS AND REVENUE AGENCY) AND HER MAJESTY THE QUEEN       Defendants                    REASONS FOR ORDER AND ORDER   [1]                The Defendants bring a motion in writing, pursuant to Rule 369 of the Federal Courts Rules for: (a)                 An order directing that the within Statement of Claim be struck out in its entirety without leave to amend and that the action be dismissed accordingly; (b)                In the alternative, should the Court refuse to grant the primary relief sought, an order providing the Defendants 45 days to serve and file a Statement of Defence; (c)                 Costs of this Motion; and (d)                Such further and other relief as counsel may request and this Honourable Court permit ... JUSTICE ZINN       DATED:                                             March 25, 2013         WRITTEN REPRESENTATIONS BY:   Albert Ross Deep, M.D.     PLAINTIFF ON HIS OWN BEHALF   Maria Vujnovic     FOR THE DEFENDANTS   SOLICITORS OF RECORD:   NIL     PLAINTIFF SELF-REPRESENTED WILLIAM F. ...

Respondent               Heard at Calgary, Alberta, on June 13, 2007. ...   [9]                As a result, the appeal will be dismissed with costs.         ... PELLETIER J.A.   DELIVERED FROM THE BENCH BY:                             PELLETIER J.A.       ...

Hogan" Hogan J.     Translation certified true on this 10th day of June 2014 Margarita Gorbounova, Translator             Docket: 2013-21(IT)I BETWEEN: DENISE L. ...   [5]              The appeals were heard on common evidence.   II.      ... Hogan” Hogan J.     Translation certified true on this 10th day of June 2014 Margarita Gorbounova, Translator APPENDIX A            L’immobilière d’Oka          Reorganization          The disposition of 3,178 shares on the death of Lionel Leroux   Proceeds of disposition             3,178 shares at $158.21   $502,791 Adjusted cost base           3,178 shares at $131.25 $417,113   CDC dividend   $33,766     SCEM dividend   $33,766     SCEM dividend   $113,729-$181,261-$235,852         $266,940 Rollover      -$200,000 Capital gain on death       $66,940   Step 1: Capital reorganization of L’immobilière d’Oka (with 85(1) option at FMV)   Exchanged shares         Proceeds of disposition       $617,466           Adjusted cost base 3,178 shares Note 1 $336,558     820 shares   25,000     2 shares   $100 $361,658-           Capital gain       $255,808 Loss on subsequent redemption of Nouco shares    -$258,658 Capital gain (loss)      -$2,850 Tax (24.1%)      - $           Shares received in consideration       B preferred shares Number of shares received 269,618     Fair market value $269,618     Adjusted cost base $269,618     Paid-up capital $10,960   C preferred shares Number of shares received 347,848     Fair market value $347,848     Adjusted cost base $347,848     Paid-up capital $14,140   Note 1 Adjusted cost base of 3,178 shares in accordance with subs. 26(3) and 26(5) ITAR   Cost under 26(3) ITAR: median value of       (a) actual cost    -$   (b) FMV- VD     $417,113   (c) Proceeds of disposition   $617,466     Amounts deducted from 83(1) ACB   $147,495 $764,961             Costs under 26(5)(c) ITAR         Median value   $417.113     Previous capital gains   $66,940     Amounts deducted from 83(1) ACB  -$147,495 $336,558   Steps 2 and 3: Creation of Nouco and transfer of shares to Nouco (84.1 and 84.1(2)(c)) Preferred shares Adjusted cost base   $269,618     84.1(2)(c) adjustment       FMV-VD $417,113       Actual cost-$       83(1) dividends-$147,495 $269,618     Amended adjusted cost base-$     Paid-up capital   $10,960             Common shares Adjusted cost base   $347,848     Paid-up capital   $347,848             Steps 3 and 4: Winding up of the corporation in Nouco and redemption of shares by Nouco     common shares Preferred shares Total Proceeds of redemption   $347,848 $196,506 $544,354 Paid-up capital  -$347,848-$7,988-$355,836 Deemed dividend  -$ $188,518 $188,518 Tax (32.8%)  -$-$61,834-$61,834           Proceeds of disposition   $347,848 $196,506 $544,354 Deemed dividend  -$-$188,518-$188,518 Adjusted proceeds of disposition   $347,848 $7,988 $355,836 Adjusted cost base  -$347,848-$196,506-$544,354 Capital gain (loss)  -$-$188,518-$188,518           Step 6: Disposition of remaining lots and redemption of shares Disposition of lots         Proceeds of disposition $80,000       Adjusted cost base-$48,692       Business income $31,308       Tax (22%)-$6,888                 Funds available after sale $73,112                     Preferred shares Redemption summary Deemed dividend at time of redemption   $73,112 $617,466 Paid-up capital  -$2,972-$358,808 Deemed dividend   $70,140 $258,658 Tax (32.8%)  -$23,006-$84,840         Proceeds of disposition   $73,112 $617,466 Deemed dividend  -$70,140-$258,658 Adjusted proceeds of disposition   $2,972 $358,808 Adjusted cost base  -$73,112-$617,466 Capital gain (loss)  -$70,140-$258,658         Funds received     $617,466 Total tax    -$84,840 Liquid assets available after tax     $532,626 APPENDIX B       Section 84.1 without internal rollover benefit Fair market value Paid-up capital Adjusted cost base $102,910 $15,340 $60,276 Amount received Paid-up capital Deemed dividend $102,910- $15,340 $87,570 Capital loss Proceeds of disposition 84(3) Adjusted cost base Capital loss   $102,910- $87,570- $60,276- $44,936 CITATION:                                         2014 TCC 75   COURT FILE NOs:                             2013-12(IT)I                                                             2013-13(IT)I                                                             2013-16(IT)I                                                             2013-18(IT)I                                                             2013-20(IT)I                                                             2013‑21(IT)I   STYLE OF CAUSE:                           LUCIE DESCARRIES,                                                             RENÉ LEROUX,                                                             SUZANNE GAUTHIER,                                                             NICOLE BEAUREGARD,                                                             JEAN LEROUX,                                                           DENISE BISSONNETTE v. ...

“Gilles Létourneau” J.A.     “I agree.             M. Nadon J.A.”   “I agree.             ... DATED:                                                                                   June 12, 2009     APPEARANCES:   Roger St-Fort FOR THE APPELLANT   Marie-Ève Aubry Catherine Letellier de St-Just FOR THE RESPONDENT       SOLICITORS OF RECORD:     John H. ...

The Queen, 2007 TCC 761 (Informal Procedure)       Docket: 2006-715(IT)I BETWEEN:   ROBERT PRESTON, Appellant, and   HER MAJESTY THE QUEEN, Respondent.         ... Signed at Ottawa, Canada, this 20 th day of December 2007.       “D.G.H. ...   [3]      Mr. Preston submitted bill of costs as follows:   Cost for this matter by the Appellant.   ...

The accountant for the appellants, who also acted as their agent in the appeals, adjusted the loss as follows:   Net Loss from Operations        2001                                                                            $(55,860.00)   Distribution Jeff Almen Elizabeth Almen Jim Mazurkewich Diane Mazurkewich Total__________             Partnership Wages $ (7,840.00) $(21,280.00) $       - $ (29,120.00)  (58,240.00)   Net Distribution_(28,525.00)  (28,525.00)   (28,525.00)   (28,525.00) (114,100.00)   Net Loss from    Operations   $(20,685.00)    (7,245.00) $ (28,525.00) $      595.00 $(55,860.00) Partner Adjustments $   (6,720.00) $   6,720.00 $ (14,560.00) $  14,560.00 $     -_____     Net Loss from Operations        2002                                                                            $ (44,613.84)   Distribution Jeff Almen Elizabeth Almen Jim Mazurkewich Diane Mazurkewich Total__________             Partnership Work    Credit   $       - $(29,120.00) $       - $ (29,120.00) $(58,240.00)   Net Distribution_(25,713.46)  (25,713.46)   (25,713.46)   (25,713.46) (102,853.84)   Net Loss from    Operations   $(25,713.46) $  3,406.54) $ (25,713.46) $    3,406.54 $(44,613.84) Partner Adjustments $ (14,560.00) $ 14,560.00 $ (14,560.00) $ 14,560.00 $     -_____   [9]      If one takes 2001 as an example and looks at the bottom line (net loss from operations), it will be apparent that the net loss that is being distributed is correct ($55,860.00) but it is not allocated in accordance with the 25% interest of each partner. ... Bowman, Chief Justice     DATE OF JUDGMENT: September 4, 2007   APPEARANCES:   Agent for the Appellants: Bruce Grandfield     Counsel for the Respondent: Brooke Sittler   COUNSEL OF RECORD:   For the Appellant:     Name: Bruce Grandfield & Co.     Firm:       For the Respondent: John H. Sims, Q.C. Deputy Attorney General of Canada Ottawa, Canada     ...

PELLETIER J.A.       Date: 20080214 Dockets: A-571-06 A-572-06   Citation: 2008 FCA 60   CORAM:       DESJARDINS J.A.                         ... Appellant and HER MAJESTY THE QUEEN Respondent     A-572-06   BETWEEN: LOUIS MASSICOTTE Appellant and HER MAJESTY THE QUEEN Respondent   REASONS FOR JUDGMENT     NOËL J.A ... “Marc Noël” J.A.   I con cur.        Alice Desjardins J.A.   I concur.        ...

Dawson” J.A.   “I agree.             John M. Evans”     “I agree.             ... Pooja Samtani   FOR THE APPELLANT   Martin Hickey   FOR THE RESPONDENT     SOLICITORS OF RECORD:   Osler, Hoskin & Harcourt LLP Barristers & Solicitors Toronto, Ontario   Myles J. Kirvan Deputy Attorney General of Canada FOR THE APPELLANT       FOR THE RESPONDENT     ...

J U D G M E N T                       The application for judicial review is dismissed.                                                                               ... DÉCARY J.A.                         CHEVALIER D.J.           BETWEEN:                                     RAYMONDE BÉRARD,                                                                          Applicant,   AND:                              MINISTER OF NATIONAL REVENUE,                                                                         Respondent.                                     ... DÉCARY J.A.                        CHEVALIER D.J.             BETWEEN:                                     RAYMONDE BÉRARD,                                                                          Applicant,   AND:                              MINISTER OF NATIONAL REVENUE,                                                                         Respondent.                                  ...