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Minister of National Revenue, in Fredericton, New Brunswick on May 21, 2002. ... Justice O'Keefe in December 2001 and on April 12, 2002 he allowed the application in part by an order directing the Minister to process the outstanding returns of the applicants. ... DATE OF HEARING:                        MAY 21, 2002 REASONS FOR ORDER: The Honourable Mr. ...

(signed)                      MICHELLE LAMY                 ASSESSMENT OFFICER MONTRÉAL, QUEBEC March 14, 2001 Certified true translation Suzanne M. ... Trad. a.              FEDERAL COURT OF CANADA                           TRIAL DIVISION                                                       Date: 20010314                                             Docket: GST-1372-00 BETWEEN:                IN RE THE EXCISE TAX ACT- and- IN RE ONE OR MORE ASSESSMENTS BY THE DEPUTY MINISTER OF REVENUE OF QUEBEC PURSUANT TO THE EXCISE TAX ACT                                                     Judgment creditor                                      AND        ALTER EGO, LES ENCADREURS INC.                                                        ... LAMY, ASSESSMENT OFFICER PLACE OF TAXATION:                               Montréal, Quebec DATE OF REASONS:                                   March 14, 2002 SOLICITORS OF RECORD: Veillette & Associés                                          for the judgment creditor Sainte-Foy, Québec Gaudreau & Associés                                        for the objector Québec, Quebec ...

These cases are R v. 2002 SCC 73 "> Jarvis, 2002 SCC 73, [2002] S.C.J. No. 76 (QL) and R. v. 2002 SCC 74 "> Ling, 2002 SCC 74, [2002] S.C.J. ... These cases are 2002 SCC 73 "> Jarvis and 2002 SCC 74 "> Ling. ...

  [3]                On July 5, 2002, the applicant filed notices of objection for both of the assessments issued on April 25, 2002, for the 1999 and 2000 taxation years ...   [8]                In a letter dated November 3, 2004, Réjean Michaud, a manager for the Agency, informed the applicant that his application had been allowed in part and that the interest owing for the period from September 18, 2002, to December 1, 2002, would be waived ... In light of the circumstances, the Agency informed the applicant that the interest would be waived for the period from September 18, 2002, to December 1, 2002. ...

On May 31, 2002, the Federal Court of Appeal made its decision in Gadbois and found that this Court has jurisdiction in a seizure by garnishment to decide the opposability to the judgment creditor of a third-party assignment of claim (Canada (Minister of National Revenue) v. Gadbois, [2002] F.C.J. No. 836, 2002 FCA 228). On the other hand, in 2005 the Tax Court of Canada (TCC) heard the judgment debtor’s appeal. ... Joachim, province of Québec (G0A 3X0) circumstances and dependencies.”                                                             ...

This decision was issued by a PRRA officer (Officer) on May 7, 2007.       ... Canada (M.C.I., [2002] 1 S.C.R. 3 [sic] and Youmis v. Solicitor General of Canada, [2004] F.C.J. ... Deputy Attorney General of Canada   FOR THE RESPONDENTS           ...

  [3]                The applicant subsequently filed a certificate with this Court pursuant to section 223 of the Income Tax Act and a writ was issued against the goods and lands of the respondent on October 22, 2002. ... Christidis   FOR THE APPLICANT Daniel Bablitz On His Own Behalf   FOR THE RESPONDENT   SOLICITORS OF RECORD:   John H. ... Deputy Attorney General   FOR THE APPLICANT Daniel Bablitz Edmonton, Alberta FOR THE RESPONDENT         ...

Background [2]                 On December 30, 2002, the applicant, 144945 Canada Inc., was served with the above-noted jeopardy order. [3]                 On December 30, 2002, the applicant was also served with a "notice of assessment" dated December 20, 2002, bearing the number 31231. ... Issue [7]                 Should this Court set aside or vary the jeopardy order granted on December 24, 2002 by Justice Martineau? ...            (3)        On March 25, 2002, the CCRA issued a requirement that the applicant provide documents and information pursuant to s. 231.2 of the Act. ...

Justice Scott   BETWEEN:   3563537 CANADA INC       Applicant   and       CANADA REVENUE AGENCY       Respondent                    REASONS FOR JUDGMENT AND JUDGMENT   I.          ...   [39]            The applicant cites the decision in Robertson v Canada (Minister of National Revenue), 2003 FCT 16, [2002] FCJ No 1828 at paragraph 15 [Robertson], in which the Honourable Mr.  ... DATED:                                             November 5, 2012       APPEARANCES:   Anne Chaussegros de Léry     FOR THE APPLICANT   Amin Njoukou-Kouandou Louis Lébastien FOR THE RESPONDENT   SOLICITORS OF RECORD:   CHAUSSEGROS DE LÉRY, Avocats Montréal, Quebec   FOR THE APPLICANT     Myles J. ...

Justice Boivin   BETWEEN:   MARTINE PAQUET       Applicant   and       THE ATTORNEY GENERAL OF CANADA       Respondent                REASONS FOR JUDGMENT AND JUDGMENT   [1]                This is an application for judicial review of a decision by the Canada Revenue Agency (the Agency) to refuse to credit the applicant for tax deducted at source. ... The prothonotary found that the documents met the four (4) criteria set out in Atlantic Engraving Ltd v Lapointe Rosenstein, 2002 FCA 503, 299 NR 244. ...   …       PART XV   ADMINISTRATION AND ENFORCEMENT   … Collection   …   Withholding taxes   227. (1) No action lies against any person for deducting or withholding any sum of money in compliance or intended compliance with this Act.     ...