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TCC

Yao v. The King, 2024 TCC 19 (Informal Procedure)

The King, 2024 TCC 19 (Informal Procedure) Docket: 2018-1471(IT)I BETWEEN: YUSHAN YAO Appellant, and HIS MAJESTY THE KING, Respondent, and INCOME SECURITY ADVOCACY CENTRE, Intervenor.   ... Docket: 2020-1041(IT)G BETWEEN: NING JING ZHANG, Appellant, and HIS MAJESTY THE KING, Respondent, and INCOME SECURITY ADVOCACY CENTRE, Intervenor.   ... His Majesty the King Ning Jing Zhang v. His Majesty the King   PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: November 22, 23 and 24;December 16 and 17, 2021; March 29 and 30; April 11, 12 and 13; June 1 and 2; June 20; and October 27 and 28, 2022   REASONS FOR JUDGMENT BY: The Honourable Mr. ...
TCC

Levinson Estate v. The King, 2025 TCC 40

The King, 2025 TCC 40 Docket: 2023-692(IT)G BETWEEN: THE ESTATE OF SAMUEL LEVINSON, Appellant, and HIS MAJESTY THE KING, Respondent.   ... “Joanna Hill” Hill J.   Citation: 2025TCC40 Date: 20250307 Docket: 2023-692(IT)G BETWEEN: THE ESTATE OF SAMUEL LEVINSON, Appellant, and HIS MAJESTY THE KING, Respondent.   ...   [37] Notably, this section does not exclude the winter recess from the computation of time. ...
TCC

Del Vecchio v. The King, 2023 TCC 46 (Informal Procedure)

The King, 2023 TCC 46 (Informal Procedure) Docket: 2021-2438(IT)I BETWEEN: ANN SOPHIE DEL VECCHIO, Appellant, and HIS MAJESTY THE KING, Respondent. ... In his budget speech in 1971 (House of Commons, Budget Speech, 28-3, (June 18, 1971) at page 6 (Hon. ... [Emphasis added] [22] Between these speeches in 1971 and 2019, section 62 was amended a few times. ...
TCC

Hartman v. The King, 2024 TCC 57

The King, 2024 TCC 57 Docket: 2011-269(IT)G BETWEEN: BRIAN MORTON HARTMAN, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Visser Visser J.   Citation: 2024 TCC 57 Date: 20240503 Docket: 2011-269(IT)G BETWEEN: BRIAN MORTON HARTMAN, Appellant, and HIS MAJESTY THE KING, Respondent. ... Visser Visser J.   CITATION: 2024 TCC 57 COURT FILE NO.: 2011-269(IT)G STYLE OF CAUSE: BRIAN MORTON HARTMAN v. ...
TCC

Adams v. The King, 2024 TCC 28 (Informal Procedure)

The King, 2024 TCC 28 (Informal Procedure) Docket: 2022-1952(IT)I BETWEEN: MICHELLE ADAMS, Appellant, and HIS MAJESTY THE KING, Respondent.   ... “Joanna Hill” Hill J.   Citation: 2024 TCC 28 Date: 20240307 Docket: 2022-1952(IT)I BETWEEN: MICHELLE ADAMS, Appellant, and HIS MAJESTY THE KING, Respondent. ... His Majesty the King PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: October 19, 2023 REASONS FOR JUDGMENT BY: The Honourable Justice Joanna Hill DATE OF JUDGMENT: March 7, 2024 APPEARANCES: Agent for the Appellant: John Adams Counsel for the Respondent: Alesia Nahirny COUNSEL OF RECORD: For the Appellant: Name: N/A   Firm: N/A For the Respondent: Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Canada     [1] The relevant provisions applicable in the 2021 taxation year are reproduced in Appendix “A” to these Reasons. [2] Exhibit A-1. [3] Exhibit A-2. [4] Canada v Hamilton, 2002 FCA 118, paras 1-3 (Hamilton FCA). [5] Exhibit A-6: “Health Canada’s Position on Gluten-Free Claims”, Bureau of Chemical Safety, Food Directorate, Health Products and Food Branch. ...
TCC

DAC Investment Holdings Inc. v. The King, 2024 TCC 63

The King, 2024 TCC 63 Docket: 2021-1079(IT)G BETWEEN: DAC INVESTMENT HOLDINGS INC., Appellant, and HIS MAJESTY THE KING, Respondent.   ... D’Arcy” D’Arcy J.   Citation: 2024TCC63 Date: 20240509 Docket: 2021-1079(IT)G BETWEEN: DAC INVESTMENT HOLDINGS INC., Appellant, and HIS MAJESTY THE KING, Respondent.   ... Canada [4] (“ Canada Trustco ”), Lipson v. Canada [5] (“ Lipson ”), Copthorne Holdings Ltd. v. ...
TCC

Pictou v. The Queen, docket 95-3811-GST-G

That speech, as translated by Father Maillard, [15] concluded with the words... ... (Marshall #1). [4]               (1999) 247 N.R. 306. (Marshall #2). [5]                See exhibits A-114, A-116, A-117 and A-118 for examples of this concern. [6]               Exhibit A-120. [7]                supra, at paragraph 47. [8]               Exhibit A-187, pages 116-118. [9]                supra, at paragraph 14. [10]              R. v. Badger et al., [1996] 1 S.C.R. 771 [11]             supra, at paragraph 14. [12]             [1990] 1 S.C.R. 1025 at 1069. [13]             Appellants' Brief, page 20. [14]             Appellants' Brief, page 30. [15]             Exhibit R-126. [16]             [1992] 2 S.C.R. 445. [17]             Manitoba Fisheries Ltd. v. ...
TCC

CAE Inc. v. The Queen, 2011 DTC 1362 [at at 2031], 2011 TCC 354, aff'd 2013 DTC 5084 [at 5944], 2013 FCA 92

The King, [60] where that court stated:   The principle of these decisions can best be stated for our present purpose in the language of Lord Dunedin in his judgment delivered on behalf of the Judicial Committee, in Commissioner of Taxes v. ... The decision of the Commissioners was affirmed by Rowlatt J. of the King's Bench Division. ... I need quote only the last paragraph of Lord Dunedin's speech, reported at page 474 of (1925) A.C.:   The appellants argue that this is really a capital increment; and to say so they call these wagons plant of the hiring business. ...
TCC

Bernier v. M.N.R., 2011 TCC 99

]   Ÿ    Jacques Bernier   [23]          As noted earlier, Mr. Bernier and Ms.  ... The King (1920), 60 S.C.R. 105, at 126]:... it is time to react against the habit, in cases from the province of Quebec, of resorting to English common law precedents on the ground that the Civil Code contains a rule which is in accordance with a rule of English law. The civil law is a complete system in itself and must be interpreted in accordance with its own rules. ... Moreover, [Translation] “[t]here is a long and honourable tradition of judicial involvement in teaching law, publishing legal textbooks and articles in law reviews, and giving seminars or speeches about the law (emphasis added), as the Rt. ...
TCC

Scavuzzo v. The Queen, 2005 TCC 772

and      6.     Was the parent company in effectual and constant control.      ... The classic statement of the law on this subject is found in Lord Macnaghten's speech in Cory Bros. ... Bowman Chief Justice DATE OF JUDGMENT: December 21, 2005 APPEARANCES: Counsel for the Appellant: Stevan Novoselac Counsel for the Respondent: Marie-Thérèse Boris COUNSEL OF RECORD: For the Appellant: Name: Stevan Novoselac Firm: Cassels, Brock & Blackwell Barristers & Solicitors Scotia Plaza 40 King Street West Suite 2100 Toronto, Ontario M5H 3C2 For the Respondent: John H. ...

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