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TCC

Castela v. The Queen, 2005 DTC 781, 2005 TCC 109 (Informal Procedure)

The Queen, 2005 DTC 781, 2005 TCC 109 (Informal Procedure)         Docket: 2004-2973(IT)I BETWEEN: CLEMENTINA C. ... Signed at Ottawa, Canada, this 11th day of  May 2005.       "J.E. ... Signed at Ottawa, Canada, this 11th day of May 2005.       "J.E. ...
TCC

Brouillette v. The Queen, 2005 DTC 1004, 2005 TCC 203

The Queen, 2005 DTC 1004, 2005 TCC 203     Docket: 2002-1228(IT)G BETWEEN: ALAIN BROUILLETTE, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 23rd day of March 2005.   Louise Lamarre Proulx Lamarre Proulx J.     ...   [58]    The appeal is accordingly allowed, with costs.     Signed at Ottawa, Canada, this 23rd day of March 2005.       ...
TCC

Manchester v. The Queen, 2005 DTC 1429, 2005 TCC 402

The Queen, 2005 DTC 1429, 2005 TCC 402       Docket: 2003-1209(IT)G BETWEEN: MANCHESTER CHIVERS & ASSOCIATES INSURANCE BROKERS INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Signed at Ottawa, this 27th day of September 2005.       "J.E. Hershfield" Hershfield J.         ... Signed at Ottawa, Canada, this 27th day of September 2005.       "J.E. ...
TCC

Welton v. The Queen, 2005 DTC 869, 2005 TCC 359

The Queen, 2005 DTC 869, 2005 TCC 359       Docket: 2002-425(IT)G BETWEEN: SANDRA WELTON, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Appeal heard on February 1, 2005, at Toronto, Ontario By: The Honourable Justice A.A. ... The Respondent is entitled to her costs.   Signed at Ottawa, Canada, this 24th day of May, 2005.       ... Signed at Ottawa, Canada, this 24th day of May, 2005.         “A.A. Sarchuk” Sarchuk J.     ...
TCC

Nauss v. The Queen, 2005 DTC 1370, 2005 TCC 488 (Informal Procedure)

The Queen, 2005 DTC 1370, 2005 TCC 488 (Informal Procedure)         Docket: 2005-785(IT)I BETWEEN: DARRELL FRANK NAUSS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.  _______________________________________________________________ Appeal heard on July 20, 2005 at Charlottetown, Prince Edward Island.   ... Signed at Ottawa, Canada, this 30 th day of August 2005.       "D.G.H. ...
TCC

Berger v. M.N.R., 2005 TCC 537

Signed at Regina, Saskatchewan, this 26 th day of August, 2005.         ... Signed at Regina, Saskatchewan on this 26 th day of August, 2005.         ...
TCC

Waverley Athletic v. M.N.R., 2005 TCC 375

Signed at Vancouver, British Columbia, this 13th day of June 2005.     ... Signed at Vancouver, British Columbia, this 13th day of June 2005.       ... Signed at Vancouver, British Columbia, this 13th day of June 2005.         ...
TCC

D & D Livestock Ltd. v. The Queen, 2012 TCC 213

The Respondent further submits that the following unanswered questions asked of the Appellant (the “Unanswered Questions”) relate to the Series of Transactions: Question 10 (parts (l) (o))   Do you admit the Series of Transactions, which are outlined more particularly at the attached appendix A, including the following transactions: (…)   l)          Step 12 On May 31, 2005 at 10:00 a.m., HLL disposes of 1000 class A common share in Newco 3 to Newco 2, and vi)        the ACB of the shares was reported to be $1,018,658; vii)        the PUC of the shares was reported to be $517,727; and viii)       the parties filed a joint election pursuant to ss.85(1) of the Income Tax Act in respect of this transaction; m)        Step 13 On May 31, 2005 at 11:00 a.m., Newco 3 is wound up; n)         Step 14 On May 31, 2005 at 12:00 noon, HLL disposes of 1,100 class A common shares of Newco 2 to HLAL, and i)          the FMV of the shares was reported to be $7,050,000; ii)         the ACB of the shares was reported to be $4,483,658; iii)         he PUC of the shares was reported to be $1,983,293; and iv)        the parties file a joint election pursuant to ss.85(1) of the Income Tax Act in respect of this transaction; o)         Step 15 On June 1, 2005 at 9:00 a.m., HLAL sells Newco 2 RBTL for $7,050,000. ... Question 12 ((s)- (x))               Please provide all documentation directly supporting the following occurrences:   s)         May 31, 2005, 10:00 a.m.: Heatherington Livestock Ltd disposes of 1000 class A common shares in Heatherington Holdings (Alberta) Ltd to 118313 Alberta Ltd; t)          May 31, 2005, 10:00 a.m.: Joint election filed pursuant to ss.85(1) of the Income Tax Act; u)         May 31, 2005, 11:00 a.m.: Heatherington Holdings (Alberta) Ltd is wound up; v)         May 31, 2005, 12:00 noon: Heatherington Livestock Ltd disposes of 1,100 class A common shares of 118313 Alberta Ltd to Heatherington Livestock (Alberta) Ltd; w)        May 31, 2005, 12:00 noon: Joint election filed pursuant to ss.85(1) of the Income Tax Act; and x)                   June 1, 2005, 9:00 a.m.: Heatherington Livestock (Alberta) Ltd sells 118313 Alberta Ltd to Roberge Brothers Transport Ltd for $7,050,000.   ... (d) Although not specifically pled, the amount of Stock Dividend #2 was added to the adjusted cost base of the shares of HHL (Newco #3) owned by the Appellant pursuant to paragraph 53(1)(b) of the Income Tax Act, as it read for the 2005 taxation year.   ...
TCC

Strauss Enterprises Ltd. v. The Queen, 2005 TCC 262 (Informal Procedure)

The Queen, 2005 TCC 262 (Informal Procedure)     Docket: 2004-448(GST)I BETWEEN: STRAUSS ENTERPRISES LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Motion heard on July 6, 2004 at Belleville, Ontario   Before: The Honourable Justice T. ... There shall be no costs on this Motion.          Signed at Ottawa, Canada this 19th day of April, 2005.         ... Signed at Ottawa, Canada, this 19th day of April 2005.         T. O'Connor O'Connor, J.   ...
TCC

Blais v. The Queen, 2005 TCC 818 (Informal Procedure)

The Queen, 2005 TCC 818 (Informal Procedure)       Dockets: 2004-206(IT)I 2004-2803(IT)I BETWEEN: JEAN-FRANÇOIS BLAIS, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 1st day of December 2005.           “Paul Bédard” Judge Bédard         Dockets: 2004-208(IT)I 2004-2804(IT)I BETWEEN: CHRISTIANE AURAY-BLAIS, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ...   [6]      However, my reasons for judgment dated October 25, 2005, stand.   ...

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