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Toronto Refiners & Smelters Ltd. v. The Queen, 2001 DTC 876 (TCC), aff'd 2003 DTC 5002, 2002 FCA 476 Date: 20010823 Docket: 1999-1979-IT-G BETWEEN: TORONTO REFINERS & SMELTERS LIMITED, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... GENERAL: [1]            All statutory references herein are to the Income Tax Act (" Act ") unless otherwise stated. ... COURT FILE NO.:                                                 1999-1979(IT)G STYLE OF CAUSE:                                               Toronto Refiners & Smelters Limited v. ...

A & T Tire & Wheel Limited v. M.N.R., 2009 TCC 640       Docket: 2009-911(EI) BETWEEN: A & T TIRE & WHEEL LIMITED, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   JUSTIN BUNN, Intervener.____________________________________________________________________ Appeal heard on common evidence with the appeal of A & T Tire & Wheel Limited (2009‑912(CPP)) on November 26 and 27, 2009 at Toronto, Ontario   Before: The Honourable N. ... Weisman" Weisman D.J.           Citation: 2009 TCC 640 Date: 20091224   Dockets: 2009-911(EI) 2009-912(CPP) BETWEEN: A & T TIRE & WHEEL LIMITED, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   JUSTIN BUNN, Intervener.   ... No. 749 (FCA); D & J Driveway Inc. v. M.N.R., [2003] F.C.J. No.1784, (“ D & J Driveway ”); Le Livreur Plus, supra [4] [1968] 1 All E.R. 433 (Q.B.D.) [5] [2002] F.C.J. ...

Signed at Calgary, Alberta, this 21st day of October 2002.           "Michael H. ... Signed at Calgary, Alberta, this 21st day of October 2002.         "Michael H. ...

  [5]               By letter dated January 27, 2006, the taxpayer made a request to the CRA that loss determinations be made for each of the years 2000, 2001, and 2002. ...   [11]          In any event, I will be quashing the taxpayer’s 2001 and 2002 appeals. ...   [12]          The taxpayer’s appeals for 2001, 2002 and 2004 are quashed. ...

Paul Francis is entitled to additional expenses deductible from professional income of $49,700.40, $15,406.20 and $31,764.60 for each of the taxation years 2002, 2003 and 2004, respectively; b.      ... Stranded  Disbursements 2002 2003 2004   Total Disallowed $82,834 $25,677 $52,941     Promotional Expenses 2002 2003 2004   Total Disallowed $6,000 $5,901 $6,000   Re: s.67.1 50% rule $3,000 $2,901 $3,000   Cash Expenditures $3,000 $3,000 $3,000           [5]              The Minister also denied the Partnership’s input tax credits under the ETA in the amount of $10,194 for the Relevant Period (the “Disallowed ITCs”). [6]              For the Relevant Period, the tax returns (the “Original Returns”) for both the Partnership and the Appellants were prepared by Karl Von Bloedau. ... The Appellants’ Bad Debt Allocations relates to the 2002 through 2004 taxation years. ...

COURT FILE NO.:                                                 2000-1209(IT)G STYLE OF CAUSE:                                               Graham Construction & Engineering (1985) Ltd. and                                                                                                 Her Majesty the Queen PLACE OF HEARING:                                         Calgary, Alberta DATE OF HEARING:                                           September 16, 2002 REASONS FOR ORDER BY:                               The Honourable Judge Diane Campbell DATE OF ORDER:                                                October 25, 2002 APPEARANCES: Counsel for the Appellant: Jehad Haymour and                                                                                 Denny Kwan Counsel for the Respondent:              Bonnie F. ... Motion heard on September 16, 2002, at Calgary, Alberta, by the Honourable Judge Diane Campbell Appearances Counsel for the Appellant:                  Jehad Haymour and Denny Kwan Counsel for the Respondent:                              Bonnie F. ... Signed at Ottawa, Canada, this 25th day of October 2002. "Diane Campbell" J.T.C.C. ...

The notice for 1994 and its attachment [1] have, in total, four stamps bearing dates March 7, 2002, March 11, 2002 and March 12, 2002 twice. ...   [6]      Ms. Ham's notice of confirmation was mailed on March 27, 2002. ...   [10]     On March 27, 2002, the Minister mailed the notice of confirmation to Ms.  ...

Michael Appavoo____________________________________________________________________   JUDGMENT             The appeals from assessments made under the Excise Tax Act, notices of which are dated August 14, 2002 and December 30, 2002, are dismissed.   ...   [3]      The Appellant came to Canada in August 2001 and 2002, as it had for a number of years, to participate in the Canadian National Exhibition as a jewellery merchant. ... (Toronto: Butterworths, 2002) at p. 80 and P-A. Côté, Interprétations des lois, 3rd ed. ...

The application is in respect of assessments made under the Income Tax Act for the 2001 and 2002 taxation years ...      [7]               On July 25, 2005, the Minister issued reassessments for the applicant’s 2001 and 2002 taxation years ...       [9]               On October 25, 2006, the Minister issued new reassessments for the 2001 and 2002 taxation years ...

Signed at Ottawa, Canada, this 13th day of September, 2002. "Gordon Teskey" J.T.C.C. ... Judge Gordon Teskey DATE OF JUDGMENT:                                       September 13, 2002 APPEARANCES: Counsel for the Appellant: Douglas C. ...