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Signed at Ottawa, Canada, this 9 th day of June 2011.         "Patrick Boyle" Boyle J.       ... APPENDIX   Court File No. 2009-2898(IT)G   TAX COURT OF CANADA   BETWEEN:   SHIRLEY PATRICIA MCKENZIE   Appellant,  - and-     HER MAJESTY THE QUEEN,   Respondent.   ... The Action was settled by a settlement agreement made in December of 2005 but misdated December 16, 2006. ...

    « François Angers » Angers J.       Citation: 2008TCC153 Date: 20080411 Dockets: 2006-1590(IT)I, 2006-1591(GST)I, 2006-1425(GST)I BETWEEN: LESLIE PRICE, LILLIAN JENKINS, Appellants, and   HER MAJESTY THE QUEEN, Respondent.     ... According to the extracts from New Brunswick ’s Corporate Affairs Registry Database produced at trial, both appellants were directors of C‑Shells from its previous status change on October 31, 2000 to its dissolution in 2005, but there is nothing indicating when the incorporators officially ceased to be directors of C‑Shells ...   [38]          The goods and services tax appeal (2006-1591(GST) is dismissed.     ...

Signed at Ottawa, Canada, this 23rd day of March 2012.         "Patrick Boyle" Boyle J.       ... VEGH, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     REASONS FOR JUDGMENT     Boyle J ...   [9]               Mr. Vegh did not file Canadian tax returns after leaving Canada until 2006, when he filed for 2004 and 2005. ...

The Queen, 2007 DTC 1505, 2007 TCC 519 (Informal Procedure)         Docket: 2006-3247(CPP) BETWEEN: SUSPENDED POWER LIFT SERVICE INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.     ... Webb” Webb, J.         Citation: 2007TCC519 Date: 20070831 Docket: 2006-3238(IT)I BETWEEN: SUSPENDED POWER LIFT SERVICE INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...   [12]  In the case of Direct Care in-Home Health Services Inc. v. The Minister of National Revenue, 2005 TCC 173, Justice Hershfield made the following comments in relation to control:   11     Analysis of this factor involves a determination of who controls the work and how, when and where it is to be performed. ...

[OFFICIAL ENGLISH TRANSLATION]   Appeal heard on June 11, 2018, in Sherbrooke, Quebec. ... Quatre Saisons’ financial statements as of April 15, 2002, as well as those for the fiscal years ending March 31, 2003, 2004 and 2005 were submitted as evidence. [16] According to Mr. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

Canada, [2005] 2 S.C.R. 601, 2005 SCC 54 (CanLII), at paragraph 10, the Supreme Court of Canada sets out how the tax laws are to be interpreted:... ... Original Evaluation Report Fortin Gaignard Groupe Conseil Inc.   2001 2000 1999 Earnings before tax 705,000 1,497,000 1,581,000         Adjustment       Amortization 98,000 97,000 93,000 Rental income-   6,000-   5,000--   4,000 Rent--   30,000--   60,000 Interest income-   74,000--   47,000--   17,000 Loss on disposal of capital assets 1,000 5,000   Executive life insurance 4,000 4,000 4,000 Executive remuneration-   150,000-   130,000--   60,000 Professional fees       Adjusted professional fees       Provision for future billing       Bill to Hydro One       Sales and marketing costs 225,000     Additional SR&ED expense       SR&ED costs incurred       Payroll increase  -   200,000-   175,000   EBITDA 803,000 1,191,000 1,362,000   Low High   Representative cash flows used 950,000 1,100,000   Int. on additional borrowing capacity-    4,000-    4,000    -    20,000-    26,000   Income tax at low rate (22%)-    44,000-    44,000   Income tax at high rate (31%)-    225,060-    269,700   Capital reinvestment-    80,000-    105,000   Representative cash flow 575,000  650,000           Capitalization rate (multiple) 4.75 4.50   Present value of representative cash flows 2,731,250 2,925,000   Present value of tax savings 60,000  60,000   Surplus assets 1,301,000  1,401,000   Value of development projects  500,000  600,000           FMV at April 30, 2011 4,592,250 4,986,000   Rounded median value               Less: 26 Class C shares 832,000 832,000            12 Class D shares 244,200 244,200   17,400,000 Class A shares 3,516,050 3,909,800           FMV of 1 Class A share 0.202 0.225   CYBERTEC INC. ... Final Evaluation Tax Court of Canada   2001 2000 1999 Earnings before tax 705,000 1,497,000 1,581,000         Adjustment       Amortization 99,000 97,000 93,000 Rental income       Rent       Interest income-   74,000-   47,000-   17,000 Loss on disposal of capital assets 1,000 5,000   Executive life insurance 4,000 4,000 4,000 Executive remuneration-   130,000-   40,000-   42,000 Professional fees       Adjusted professional fees       Provision for future billing       Bill to Hydro One       Sales and marketing costs 225,000     Additional SR&ED expense       SR&ED costs incurred       Payroll increase         EBITDA 830,000 1,516,000 1,619,000   Low High   Representative cash flows used 900,000 1,321,667   Int. on additional borrowing capacity-   2,750-   2,750    -   15,075-   19,575   Income tax at low rate (22%)-   44,000-   44,000   Income tax at high rate (31%)-   211,474-   340,796   Capital reinvestment-   80,000-   105,000   Representative cash flow 546,701 809,546           Capitalization rate (multiple) 4.80 4.60   Present value of representative cash flows 2,624,164 3,723,910   Present value of tax savings  45,000 45,000   Surplus assets 1,300,274 1,400,274   Value of development projects 500,000 600,000           FMV at April 30, 2011 4,469,438 5,769,184   Rounded median value               Less: 26 Class C shares 832,000 832,000            12 Class D shares 244,200 244,200   17,400,000 Class A shares 3,393,238 4,692,984           FMV of 1 Class A share 0.195 0.270     CITATION: 2016 TCC 110 COURT FILE NO.: 2012-2142(IT)G, 2012-2144(IT)G, 2012-2145(IT)G, 2012-2146(IT)G, 2012-2147(IT)G, 2012-2148(IT)G and 2012-2150(IT)G STYLE OF CAUSE: MARIO MONTMINY v. ...

Signed at Summerside, Prince Edward Island, this 28th day of August 2007.       ... R., 2005, 4 C.T.C. 2341, Justice Rip dealt with the issue and concluded that the Crown must satisfy the onus necessary to impose gross negligence penalties despite finding that the unreported amounts were to be included in the taxpayer’s income. ... Dockrill   Counsel for the Respondent: Lindsay Holland   COUNSEL OF RECORD:   For the Appellant:   Name:     Firm:     For the Respondent: John H. ...

Wu, [2005] O.J. No. 929 (S.C.J.) and Sopinka, John et al., The Law of Evidence in Canada, 2nd ed., 1999, at pp. 664-666). ... Drouin Deputy Attorney General of Canada Ottawa, Canada     [1]   SOR/98-106. [2]   RSC 1985, c C-5.   ...   [17]   [1994] 2 S.C.R. 9, at 20. [18]   Mohan, at 23. [19]   2015 SCC 23. [20]   At para. 24. [21]   At para. 24. [22]   2000 SCC 43, at para. 56. [23]   2011 SCC 27, at para. 76. [24]   At para. 77. [25]   2007 FC 637, at para. 37. ...

La Reine, 2007 TCC 722 (Informal Procedure)       Docket: 2003-4468(IT)I BETWEEN: JEAN-YVES BOIVIN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Ottawa, Canada, this 6th day of December 2007.     "François Angers" Angers J.     ... In 2004 and in 2005, the Caisse had liquid assets and investments in the amount of $34.9 million and $39 million in each of these years ...

The additional grounds in the Deloitte Motion were that:        i.             ... Allard and EY have information concerning how the terms and conditions, including the interest rate, of the $1.215 billion and $10 million promissory notes were determined. (2) Deloitte [27]         The Appellant did not contest that Deloitte has information which is relevant to the issues in this appeal. [28]         Counsel for the Respondent stated that: (i) Deloitte prepared documents regarding the conversion of Teranet Inc. to Teranet Income Fund; [10]   (ii) Deloitte prepared a Tax Steps Memo and Tax Model; pro forma financial statements for Teranet’s management; and, comfort letters; [11]   and (iii) Deloitte made a presentation to the management of Teranet on November 15, 2005 with respect to the “Teranet Income Fund IPO Proposal” [12]. ... Pope is as follows:   Q. […] the note between Teranet Operating Trust and the Holder. ...