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The Queen, 2015 TCC 48     Docket: 2013-4832(GST)G BETWEEN:   BEMCO CONFECTIONERY AND SALES LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Canada, 2005 FCA 104 at para 35. This, again, would be a matter that should be left to the determination of the trial judge who would have the benefit of hearing all of the evidence. [49]         In the case of pleadings that lack specificity, this Court has also held that the appropriate course of action would be a demand for particulars rather than a motion to strike: Kulla v. The Queen, 2005 TCC 136 at para 15; Kopstein v. Canada, 2010 TCC 448 at para 64 and 65. ...

Translation certified true on this 21st day of February 2005. Jacques Deschênes, Translator Citation: 2004TCC707 Date: 20041021 Docket: 2003-521(EI) BETWEEN: MARC BÉGIN, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ... Paragraphs 49 and 50 of the originating process states as follows:           [TRANSLATION] 49         The following damages were caused by the actions of Université Laval: ► Loss of earnings: $54,153 ► Fringe benefits: $6,044.33 ► Legal fees: $9,000 ► Moral damages: $5,000 ► Damage to reputation $10,000 50         Since the violation of the right is malicious, grossly negligent and intentional, the plaintiff is entitled to seek exemplary damages in the amount of fifteen thousand dollars ($15,000);                                                                              [Emphasis added.] [14]     In addition, Mr. ... As mentioned above, the amount of these insurable earnings for the first relevant period is $55,908, calculated as follows:                 $21,839- July 10 to December 31, 2000                 $23,836- January 1 to July 10, 2001                  $10,233- July 11 to September 30, 2001                 $55,908 [38]     For all these reasons, Mr. ...

The Queen, 2008 TCC 550         Citation: 2008 TCC 550 Date: 20081030 Docket: 2005-2304(IT)G BETWEEN: JENNIFER COHEN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [1]      This appeal is brought from an assessment made under section 160 of the Income Tax Act on April 18, 2005, and it arises out of a transfer from the appellant's husband to the appellant of his 50% interest in the matrimonial home, a single-family residence in central Toronto, which they held in joint tenancy. ... LAUFER:             But –   MS. EDINBORO:       Very (inaudible.)   MR. ...

Canada (Minister of National Revenue), 2005 FCA 334.   However, we may also note in the excerpt from Mr.  ... Signed at Ottawa, Canada, this 14th day of June 2010.       "François Angers" Angers J.     ... Kirvan                                                           Deputy Attorney General of Canada                                                           Ottawa, Canada           ...

Sani-Clean is alleged to have missed making relevant income tax payments in 2007 and 2008 and payments under the ETA for the reporting periods August 1, 2005 to July 31, 2009. ... The Royalton Banquet Hall was closed in 2005 and the business was moved to the Bellevue Manor. ... Marra transferred 37.5 shares to Silvana Sili so that the shareholding was as follows: Name Shares   Joe Canario       50 Les Breuer       50 John Manankil       50 Nancy Marra       112.5 Silvana Sili       37.5 [10]         Also on October 17, 2000 Messrs.  ...

Signed at Ottawa, Ontario, this 22 nd day of May 2008.     “T. E. Margeson” Margeson J.           ... On the document it said January 9, 2005 but this was an error and it should have been 2006. ...   [41] In Scavuzzo v. Canada, [2005] T.C.J. No. 620 (T.C.C.), Justice Bowman determined that the taxpayer has a right to attack the underlying assessment. ...

Signed at Ottawa, Canada, this 16th day of October 2008.     “Réal Favreau” Favreau J.         ... In her notice of objection dated February 8, 2005, the appellant described the restrictions she had as to the spending of money in the following terms:   However, prior to his accountant sending those cheques I had to submit a proposed budget of how I planned to spend that money. ...   [13]          Based on the foregoing, the appeal is dismissed.     ...

Bowie   Appearances: Counsel for the Appellant: Rebecca L. Grima Counsel for the Respondent: Andrew Miller____________________________________________________________________   JUDGMENT             The appeals pursuant to section 28 of the Canada Pension Plan, from assessments dated December 6, 2005, for the 2002, 2003 and 2004 taxation years are allowed and the assessments are vacated.   Signed at Ottawa, Canada, this 23rd day of April, 2009.       “E.A. Bowie” Bowie J.         ... REASONS FOR JUDGMENT   Bowie J.   [1]      These appeals are from assessments under section 22 of the Canada Pension Plan [1] (the Plan) on December 6, 2005 for the years 2002, 2003 and 2004, following unsuccessful appeals from those assessments to the Minister of National Revenue under section 27.1. ...

Little   Appearances:     For the Appellant: The Appellant himself     Counsel for the Respondent: Selena Sit____________________________________________________________________   SUPPLEMENTAL JUDGMENT             The appeal from the assessment made under Part IX of the Excise Tax Act, for the period January 1, 2001 to December 31, 2003, notice of which is dated March 9, 2005, is allowed, without costs, and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment in accordance with the attached Supplemental Reasons for Judgment.   ...   [11]     In her letter Counsel for the Respondent concluded:   In summary, the Respondent submits that the OAS amounts determined to not attract GST, if any, should be no more than $1,017.21, $6,015.78 and $3,700.00 for each of 2001, 2002 and 2003, respectively, calculated as follows:   2001           November 2001   $500.00 December 2001   500.00 Conceded amount        17.21     $1,017.21 2002           January to December 2002 12 x $500 = $6,000.00 Conceded amount         15.78     $6,015.78       2003           January to December 2003 12 x $500 = $6,000.00 Less: amount already allowed   (2,300.00)     $3,700.00       Total   $10,732.99 RRSP Amount      5,500.00 GRAND TOTAL   $16,232.99         [12]     Counsel for the Respondent also said in her letter:   The Respondent respectfully asks that the parties return to Court before Mr.  ...       [23]     The Appellant’s appeal is allowed.     Signed at Vancouver, British Columbia, this 12 th  day March 2007.         ...

SMYTH                                                      Appellant                                      - and-                                      HER MAJESTY THE QUEEN                                                      Respondent                              ______________________________________________                                                        DECISION                                                    February 2, 2007                                           Held at the Federal Court of Canada                      Edmonton, Alberta                                                        Volume 1                                    _______________________________________________                             TAKEN BEFORE:                 The Honourable Mr. ... Appeared for the Respondent                --------------------------------------            Irene Anselmo                   Court Registrar            Deanna Jackson, CSR(A)          Realtime Reporter                       * * * * * * * * * * * * * * *                                                                    0003                      TABLE OF CONTENTS                                                         PAGE            APPEARANCES                                      2            OPENING REMARKS                                  4            DECISION                                         4            CLOSING REMARKS                                16                     * * * * * * * * * * * * * * *                                                                                      0004  01        (PROCEEDINGS COMMENCED AT 12:54 P.M.)  02  THE REGISTRAR:           Order, all rise.    03                            The Court will now  04      render a decision in Appeal  05      Number 2005-4329(IT)I between James R. ... Furthermore,  25      subparagraph 110(1)(f)(v) was not added to the 0014  01      Act until 2005 and is only applicable to  02      taxation years after 2003.   03                            The appellant also  04      challenges the interest and penalties assessed  05      by the Minister in this case.  ...