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Signed at Toronto, Canada, this 9th day of January 2002. "D.G.H. ... Bowman                                                                                 Associate Chief Judge DATE OF JUDGMENT:                                       January 9, 2002 APPEARANCES: Counsel for the Appellant:                  F. ...

No T4As and no cheques to subcontractors for 2002 were submitted; (c)  she has not seen the statement of expenses made by Khan Auto Repairs in 2001, nor a similar statement of expenses in 2002; (d) she has not seen the summary of the payments made in 2001 by Khan Auto Repairs for labour costs nor a similar summary for 2002.   ...   [15]          The Minister applied a late filing penalty pursuant to subsection 162(1) of the Act for the 2002 taxation year and penalties pursuant to section 163(2) of the Act for underreporting business and professional income for the 2001, 2002 and 2003 taxation years ...   [17]          In this instance, the Appellant filed his income tax return for 2002 on October 20, 2003 and it was received by the Sudbury taxation office on November 6, 2003. ...

Canada (Attorney General), 2002 FCT 236 Date: 20020305 Docket: T-1509-99 Neutral Citation: 2002 FCT 236 BETWEEN: SOCIETY PROMOTING ENVIRONMENTAL CONSERVATION                    on its own behalf and on behalf of its members                                                                                               Applicant                                                 - and-                       ATTORNEY GENERAL OF CANADA                                                                                           Respondent                       REASONS FOR ORDER AND ORDER CAMPBELL J. [1]                On the West Coast of Canada, strong objection exists to the presence of nuclear weapons and nuclear powered vessels. ... DATE OF HEARING:           January 29, 2002 REASONS FOR ORDER AND ORDER OF MR. JUSTICE CAMPBELL DATED:                                 March 05, 2002 APPEARANCES: Mr. ...

The Queen, 2002 DTC 1749 (TCC) Date: 20020430 Docket: 2000-3636-IT-G BETWEEN: FREDERICK W. ... Signed at Ottawa, Canada this 30 th day of April, 2002. « Miller » J.T.C.C. ... Miller DATE OF JUDGMENT:                                       April 30, 2002 APPEARANCES: Counsel for the Appellant: Ian Gamble and Warren J.A. ...

Signed at Toronto, Ontario, this 5th day of March 2002. « Rowe, T » D.J.T.C.C. ... Rowe DATE OF JUDGMENT:                       February 5, 2002 APPEARANCES: Counsel for the Appellant: Ken S. ... Signed at Toronto, Ontario, this 5th day of March 2002. "D.W. Rowe" D.J.T.C.C. ...

(Re), 2002 FCT 941 Federal Court Reports CC Havanos Corp. (Re) (T.D.) [2003] 2 F.C. 241                                                                                                                                             Date: 20020906                                                                                                                                          Docket: T-185-99 Neutral Citation: 2002 FCT 941 IN THE MATTER OF section 88 of the Excise Act, R.S.C. 1985, c. ... Judge OTTAWA, Ontario September 6, 2002 Certified true translation Suzanne M. ... JUSTICE ROULEAU DATED: September 6, 2002 APPEARANCES: Mr. Bruce TaubFOR THE PLAINTIFF Mr. ...

(admitted)                   Taxation year Construction expenses 2000 $39,990 2001 $978,753 2002 $519,940 Total $1,538,683   (o)              On November 5, 2002, the Appellant disposed of the first, second and third parcels to Les Roulottes des Monts Inc. for $100,000. ... The Appellant also claimed that he borrowed the following amounts from Samisa:  -                      € 109,009.25 on March 22, 2001-                      $300,000 on February 8, 2002-                      $100,000 on March 13, 2002-                      € 273,250 on June 6, 2002. ... (i)                € 109,009.25 on March 22, 2001;                        (ii)                $300,000 on February 8, 2002;                      (iii)                $100,000 on March 13, 2002;                      (iv)                € 273,250 on June 6, 2002. ...

Signed at Ottawa, Canada, this 30th day of September 2002. "J.E. ... Hershfield DATE OF JUDGMENT:                                       September 30, 2002 APPEARANCES: Counsel for the Appellant: Cy M. ...

The Queen, 2002 DTC 1307 (TCC) Date: 20011220 Docket: 98-2182-IT-G BETWEEN: 722540 ONTARIO INC., Appellant, and HER MAJESTY THE QUEEN, Respondent, Docket: 98-2422-IT-G AND BETWEEN: NOVOPHARM LIMITED, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... CHART 2 JUNE 12, 1987 Formation of Millbank Limited Partnership ROYAL SCOT                                                                                                                                 100%                                                                 100% 722537 722538                                     GENERAL PARTNER                             LIMITED PARTNER (.01%) interest                                                                 (99.99%)                                       MILLBANK ·          722537 and 722538 enter into an agreement to create a limited partnership under the name of "Millbank Limited Partnership" ("Millbank"). ·          722537 is Millbank's general partner, with a.01 % partnership interest in it. ·          722538 is Millbank's limited partner with a 99.99% partnership interest in it. ·          722537 contributed no money to Millbank, and 722538 $20,000. ·          CHART 3 JUNE 23, 1987 Loan #1 FMCC                                                                    Cheque for $193,913,043                                     FMI Note for $193,913,043                           MILLBANK                                                                     Cheque for $193,913,043                                     FMI Note for $193,913,043 endorsed to FMI                                                                       FMI ·          First Marathon Capital Corporation ("FMCC") issues a cheque for $193,913,043 to Millbank as proceeds of Loan #1, at 11.5% p.a. ... The Queen, supra, para 28. [25]             paras. 39-48. [26]             Singleton, supra, paras. 34-35. [27]             supra, at paragraph 39. [28]             supra, at para. 53. [29]             supra. [30]             supra. [31]             supra. [32]             at p. 1011. [33]             at p. 1012. [34]             supra. [35]             supra [36]             97 DTC 5295 (F.C.A.). [37]             Shell Canada Limited v. ...

The Queen, 2002 DTC 6701. The question would be, if it were relevant to this reference, what is the specific and what is the general?                 ... Signed at Ottawa, Canada, this 25th day of January 2002. "D.G.H. ...