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[my emphasis] [20]         Sexton J.A. concluded that a delay of 18 months was “ inordinate ” (at para. 17) which would lend some support for Appellant’s argument in this case that a 14 month delay was unreasonable. ... Smith DATE OF JUDGMENT: July 11, 2016   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Gabrielle White   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

Hogan” Hogan J.   CITATION: 2014 TCC 369   COURT FILE NOS.: 2010-128(IT)G 2009-3619(GST)G   STYLE OF CAUSE: EDWARD KLEMEN v. THE QUEEN   REASONS FOR ORDER BY: The Honourable Justice Robert J. Hogan   DATE OF ORDER: December 16, 2014     WRITTEN SUBMISSIONS BY:     Counsel for the Appellant: Sanjaya R. Ranasinghe   Counsel for the Respondent: Cynthia Isenor COUNSEL OF RECORD:     For the Appellant:     Name: Sanjaya R. ...

The Second Reassessment made the following adjustments:   2004 ($) 2005 ($) Unreported Net Income 90,093   Shareholder Benefits (3,210) (3,210) Total Adjustments 86,883 (3,210)   [17]         The Second Reassessment was issued on the basis that the fair market value of the Equipment was the price at which CHL sold it to third parties. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]   2003 FCA 294 (“ Anchor Pointe ”). [2]   Ibid. at paras. 33 and 35. [3]   Boucher v. The Queen, 2004 FCA 46, leave to appeal denied. [4]   Respondent's Reply to the Notice of Appeal. [5]   2009 TCC 588. [6]   [1995] 1 C.T.C. 2135 (TCC); affirmed [1998] 2 S.C.R. 358; affirmed [1996] 3 C.T.C. 14 (FCA.) (“ Continental Bank ”). [7]   86 DTC 6421 (F.C.T.D.) at pp. 6423-24. [8]   Supra note 6 at p.18 (FCA). [9]   Transcript at p. 68, lines 20-23. [10] Respondent's Reply to the Notice of Appeal, at para. 13(t). [11]             Transcript at p. 130, lines 19-20. [12]             Joint Book of Documents, Tab 42. [13]             Transcript at p. 56, lines 13-14. [14]             Joint Book of Documents, Tab 2 at p. 33. ...

IV.     Conclusion [23]         For these reasons, the appeals are dismissed.  ... Hogan DATE OF JUDGMENT: May 23, 2014   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Neil Goodridge   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]   [1986] 3 F.C. 553, 1986 CarswellNat 366. [2]   [2001] 2 S.C.R. 983, 2001 SCC 59 ...

Hogan Appearances:   Counsel for the Appellant: Hemant Tilak Pooja Samtani Counsel for the Respondent: Samantha Hurst   ORDER           Upon the appellant bringing a motion before the Court to amend its notice of appeal after the hearing of the appeal;             And upon having heard the submissions of counsel for the respondent and having read the materials filed;             The motion is dismissed in accordance with the attached reasons for order.   ... Hogan” Hogan J.       Citation: 2014 TCC 347 Date: 20141124 Docket: 2012-1845(IT)G BETWEEN: THE ESTATE OF THE LATE EDWARD S. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]   2014 CCI 207, 2014 DTC 1165. [2]   [1994] 1 C.F. 3, 93 DTC 5357; referred to with approval in Canada v. ...

Signed at Ottawa, Canada, this 24th day of June 2014.   “Robert J. Hogan” Hogan J.       ... Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]   2013 DTC 5074, 2013 FCA 88. [2]   2012 DTC 1029, 2011 TCC 536. [3]   [2005] 2 S.C.R. 601, 2005 SCC 54. [4]   [2006] 1 S.C.R. 715, 2006 SCC 20. [5]   2007 DTC 5111, 2006 FCA 403. [6]   Ibid., at para. 21 ...   [7] Nunn, supra. [8]   [2007] 3 C.T.C. 2298, 2007 TCC 194. [9]   Ibid., at para. 15. [10]            Supra note 2. [11]   [1914] O.J. ...

The Appellant did not directly supervise Sanderson. 36.    Sanderson’s hours were flexible. 37.    ... B.      Wiebe Door / Sagaz Factors (1)     Control [20]         Control, in the context of distinguishing employees from independent contractors, is often defined as the ability or right of a payer to exercise control over how a worker performs his duties. ... Pentney Deputy Attorney General of Canada Ottawa, Canada For the Intervenors:     [1]   Vern, Krishna, The Fundamentals of Income Tax Law (Toronto: Carswell, 2009). [2]   [1986] 3 F.C. 553. [3]   [2001] 2 S.C.R. 983, 2001 SCC 59. [4]   Ibid., at para. 47. [5]   Ibid., at paras. 47 and 48. [6]   2013 FCA 85. [7]   Exhibit R-1, Respondent's Book of Documents at Tab 4, p.11 of 23. ...

Signed at Magog, Quebec, this 13th day of August 2014.       “Robert J. ... P-3, subsection 1(g). [7]    Ibid., section 4. [8]   Ibid., section 6. [9]   Ibid., section 24. [10]             Continental Bank Leasing Corp. v. ... No. 63 (QL), at paras. 23‑24. (“ Continental Bank ”). [11]             Backman v. ...

C       Ø Ø Ø Ø Ø TOTAL       149,110 3,300 − − − Shares Cl. A 100 100 [21] 50 50 50 50 50 50   Cl. B     50 50 50 50 50 50   Cl. C       99,110 185,410 [22] 185,410 185,410 185,410   TABLE 2 [23]     Im-Média 30 June 93 31 May 94 [24] 31 May 95 [25]     Revenues   276,970 444,428 1,301,798     Profits   (53,667) 10,410 63,899     After-tax profit   (53,667) 10,410 59,003     Retained earnings   (75,446) (65,045) (19,301)     Shares Cl. A 1,000 1,000 1,000     Cl. B   Ø Ø       Cl. C   Ø Ø     •   Credit to "Shareholder Advances" account of Amadéus   [11]     According to Mr.  ...

In deciding the question, the Court must consider various factors, including: [2] •      the nature of the property; •      the length of the period of ownership; •      the frequency or number of other similar transactions by the taxpayer; •      the circumstances responsible for the sale of the property; and •      the taxpayer ’s motive in acquiring the asset.   ... V.      Positions of the Parties [23]         The Respondent submits that Mr. ... The Queen, 86 DTC 6421 (FCTD). [3]   2009 SCC 1, [2009] 1 S.C.R. 3. [4]   2014 FCA 108, at para. 9. [5]  90 DTC 1529. [6]   Ibid. at pp. 1539-1540. [7]   92 DTC 6346. [8]   Ibid. at p. 6348. [9]   94 DTC 1853. [10]             Ibid. at pp. 1857-1858. [11]              90 DTC 6481 (FCTD), affirmed 92 DTC 6473 (FCA). [12]              [1982] 1 F.C. 554, 81 DTC 5140, [1981] C.T.C. 209. [13]             93 DTC 133. [14]             2010 FCA 35, 2010 DTC 5035. [15]             Ibid. at para. 15. [16]             [1962] S.C.R. 346. [17]             Supra note 14 at para. 19. [18]             Subsection 49(2) provides that a corporation that has granted an option for a consideration realizes a capital gain when the option expires. ...