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FCTD
Mason v. Canada (Attorney General), 2015 FC 926
DATED: July 28, 2015 APPEARANCES: Dan Mason ON HIS OWN BEHALF E. Ian Wiebe For The Respondent SOLICITORS OF RECORD: Dan Mason Edmonton, Alberta ON HIS OWN BEHALF William F. Pentney Deputy Attorney General of Canada Edmonton, Alberta For The Respondent ...
TCC
Nadeau v. The Queen, docket 97-3019-IT-I (Informal Procedure)
the Class C shares: (I) were non-voting shares; (II) were retractable at the market value received by the company in consideration of their issue; and (III) carried the right to a cumulative 10% dividend calculated based on the redemption price, and this right was held in preference to the Class A, B and D shares; and viii. ... & C. Nadeau Ltée; · the appellant would pay a minimum of tax as a result of the transfer of her shares; and · the appellant and her son Claude would benefit from the capital gains exemption. [18] These instructions required painstaking, complex work. ... & C. Nadeau Ltée, have a bona fide purpose? What was its purpose? ...
TCC
Groves v. The Queen, 2017 TCC 66 (Informal Procedure)
Hogan” Hogan J. Citation: 2017 TCC 66 Date: 20170504 Docket: 2016-4033(IT)I BETWEEN: TINA GROVES, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Hogan DATE OF JUDGMENT: May 4, 2017 APPEARANCES: For the Appellant: The Appellant herself Counsel for the Respondent: Bhuvana Sankaranarayanan COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada [1] RSC 1985, c 1 (5th Supp). [2] NTD: Ms. ...
FCA
Opportunities for the Disabled Foundation v. Canada (National Revenue), 2016 FCA 94
Ground one — Failure to keep adequate books & records [36] The Minister identified a number of deficiencies in the Appellant’s books and records. ... MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Vancouver, British Columbia DATE OF HEARING: mARCH 15, 2016 REASONS FOR JUDGMENT BY: RYER J.A. ... BOIVIN J.A. DATED: MARCH 24, 2016 APPEARANCES: E. Blake Bromley For The Appellant Selena Sit Lynn M. ...
TCC
Netten v. M.N.R., 2017 TCC 8
., 2017 TCC 8 Docket: 2016-1539(CPP) BETWEEN: SHIRLEY NETTEN, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ... THE MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: November 17, 2016 REASONS FOR JUDGMENT BY: The Honourable Lucie Lamarre, Associate Chief Justice DATE OF JUDGMENT: February 3, 2017 APPEARANCES: For the Appellant: The Appellant herself Counsel for the Respondent: Vincent Bourgeois COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: William F. ... The Queen, 2004 FCA 403. [23] 2004 FCA 327. [24] 2015 FCA 94, [2015] F.C.J. ...
FCTD
Goldthorpe v. Canada (Attorney General), 2024 FC 1012
[Emphasis added.] [18] The Guidelines provide as follows in assessing a “ Serious illness or accident ”: ➢ Review the date(s) and nature of the illness or accident, and how it corresponds to the period for which the relief is requested. ➢ Review the client’s explanation of how the event prevented compliance. ... Grant” Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-2269-23 STYLE OF CAUSE: THOMAS ALBERT GOLDTHORPE v ATTORNEY GENERAL OF CANADA PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: June 19, 2024 judgment and reasons: GRANT J. DATED: June 28, 2024 APPEARANCES: Thomas Goldthorpe FOR THE APPLICANT ON HIS OWN BEHALF Nian Fan (George) Lin For The Respondent SOLICITORS OF RECORD: Attorney General of Canada Toronto, Ontario For The Respondent ...
TCC
Abrametz v. The Queen, 2014 TCC 227
Graham Participants: For the Appellant: The Appellant Himself Counsel for the Respondent: Ainslie Schroeder ORDER Paragraphs 8, 9, 13(i), 13(iv), 14, 16 and 17 of the Notice of Appeal are hereby struck. ... Graham DATE OF ORDER: July 17, 2014 PARTICIPANTS: For the Appellant: The Appellant Himself Counsel for the Respondent: Ainslie Schroeder COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada [1] 2007 TCC 316. [2] 2009 FCA 70 at paragraph 8. [3] Rules 53 and 58 were amended effective February 26, 2014. ...
TCC
Baldwin v. The Queen, 2014 TCC 284 (Informal Procedure)
the residence of the employer; 2. the residence of the employee; 3. where the employee was paid; 4. where the work was performed; and 5. ... Pentney Deputy Attorney General of Canada Ottawa, Canada ...
TCC
Greer v. The King, 2023 TCC 100
Greer & Son (2006) Ltd. A. Issue #1 – Did the Appellant Receive a Loan from HGSL? ... Q. … you purchased these properties from the company in- on October 4, 2005. ... It was an inheritance. [6] *** Q. Did you ever repay the loan back to the company? ...
TCC
De Kruyff v. The King, 2025 TCC 116
He originally lived at a residence on Fairway in Newmarket (“ old residence ”). ... The “ shortest normal route ” [5] The sole and only dispute in this appeal is whether the travel distance difference between the new residence and the old residence (“ travel distance ”) is 40 kilometres or greater as required by the Act (the “40km threshold”). ... Signed at Ottawa, Ontario, this 25 th day of August 2025. Bocock J. ...