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Signed at Saskatoon, Saskatchewan, this 22 nd day of July, 2005. "D.W. ... The Queen PLACE OF HEARING:                      Ottawa, Canada DATE OF HEARING:                        July 19, 2005 ORDER AND REASONS FOR ORDER BY:                                       The Honourable Justice D.W. Beaubier DATE OF ORDER AND REASONS FOR ORDER:                  July 22, 2005 APPEARANCES: For the Appellant: George Cadman, Q.C. ...

Signed at Ottawa, Canada, this 26th day of August 2005. "Alain Tardif" Tardif J. ... Signed at Ottawa, Canada, this 26th day of August 2005. "Alain Tardif" Tardif J. Translation certified true on this 30th day of November 2005. John March, Translator CITATION:                                        2005TCC512 COURT FILE NO.:                             2005-537(IT)I STYLE OF CAUSE:                           René Morin and Her Majesty the Queen PLACE OF HEARING:                      Québec, Quebec DATE OF HEARING:                        August 4, 2005 REASONS FOR JUDGMENT BY:     The Honourable Judge Alain Tardif DATE OF JUDGMENT:                     August 26, 2005 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respnodent: Stéphanie Côté COUNSEL OF RECORD:        For the Appellant:        For the Respondent:                     John H. ...

Signed at Ottawa, Canada, this 25th day of July 2005. "P. R. Dussault" Dussault J. ... Garth M c Leod, Translator CITATION:                                                  2005TCC410 COURT FILE NO.:                                      2003-2218(IT)I STYLE OF CAUSE:                                     Denise Déziel and                                                                    Her Majesty the Queen PLACE OF HEARING:                                Montréal, Quebec        DATE OF HEARING:                                  March 17, 2005 REASONS FOR JUDGMENT BY:               The Honourable Justice                                                                    Pierre R. Dussault DATE OF JUDGMENT AMENDED: April 5, 2005 DATE OF REASONS FOR JUDGMENT:    July 25, 2005 APPEARANCES: For the Appellant: The Appellant herself Counsel for the Respondent: Marielle Thériault COUNSEL OF RECORD:        For the Appellant:        For the Respondent:                              John H. ...

., 2005 TCC 333     Docket: 2004-3697(EI) BETWEEN: KULWINDER KAUR MALHI, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.____________________________________________________________________   Appeal heard on March 3 and April 18, 2005 at Vancouver, British Columbia   Before: The Honourable D.W. ... Signed at Sidney, British Columbia, this 16th day of May 2005.           ... Signed at Sidney, British Columbia, this 16th day of May 2005.         ...

Signed at Toronto, Ontario, this 2nd day of September 2005. Michael J. ... PLACE OF HEARING:                      Toronto, Ontario DATE OF HEARING:                        August 31, 2005 REASONS FOR ORDER BY:            The Honourable Justice Michael J. ...

Signed at Saskatoon, Saskatchewan, this 18th day of July 2005. "D.W. ...                                                                            [1]      This appeal, pursuant to the Informal Procedure, was heard at Kamloops, British Columbia, on June 21, 2005. ... The Queen PLACE OF HEARING:                      Kamloops, British Columbia DATE OF HEARING:                        June 21, 2005 REASONS FOR JUDGMENT BY:     The Honourable Justice D.W. ...

The appeal is dismissed.        Signed at Ottawa, Canada, this 17th day of June, 2005. ... PLACE OF HEARING:                      St. Catharines, Ontario DATE OF HEARING:                        June 9, 2005 REASONS FOR JUDGMENT BY:     The Honourable Justice G. Sheridan DATE OF JUDGMENT:                     June 17, 2005 APPEARANCES: Agent for the Appellant: Allen Crosgrey Counsel for the Respondent: Marie-Eve Aubry COUNSEL OF RECORD:        For the Appellant:                    Name:                                                 Firm:        For the Respondent:                     John H. ...

The Queen, 2005 TCC 21       Docket: 2001-1331(IT)G BETWEEN: NICOLAS MATOSSIAN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeal heard on common evidence with the appeals of René Amyot (2001‑1332(IT)G) and Michel Marengère (2001-1333(IT)G) on April 20 and 21, 2004, at Montréal, Quebec.   ... Signed at Ottawa, Canada, this 23rd day of February 2005.     "Paul Bédard" Bédard J.         ... Signed at Ottawa, Canada, this 23rd day of February 2005.         "Paul Bédard" Bédard J.     ...

Signed at Ottawa, Canada, this 6th day of September 2005. "Alain Tardif" » Judge Tardif Translation certified true on this 14th day of October 2005. ... Signed at Ottawa, Canada, this 6th day of September 2005. "Alain Tardif" Judge Tardif Translation certified true on this 14th day of October 2005. ... PLACE OF HEARING:                      Chicoutimi, Quebec DATE OF HEARING:                        August 19, 2005 REASONS FOR JUDGMENT BY:     The Honourable Judge Alain Tardif DATE OF JUDGMENT:                     September 6, 2005 APPEARANCES: For the Appellant The Appellant himself Counsel for the Respondent: M e Martin Gentile COUNSEL OF RECORD:        For the Appellant:        Name:                                                 City:        For the Respondent:                     John H. ...

Signed at Ottawa, Canada, this 29th day of November, 2005. "Campbell J. ... Miller DATE OF JUDGMENT:                     November 29, 2005 APPEARANCES: Counsel for the Appellant: J. ... Sims, Q.C.                                                           Deputy Attorney General of Canada                                                           Ottawa, Ontario [1]           Exhibit R-1, Tab 6. [2]           [2001] 1 C.T.C. 2229. [3]           [1999] 1 C.T.C. 2569. [4]           [2002] 3 C.T.C. 2177. [5]           2005 TCC 290. [6]           2005 DTC 586. [7]           at paragraph 37. [8]           2000 DTC 1491 (F.C.A.). ...