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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.   ...

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