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TCC
Cohen v. The Queen, 2011 DTC 1195 [at at 1080], 2011 TCC 262
The Queen, 2011 DTC 1195 [at at 1080], 2011 TCC 262 Docket: 2010-1355(IT)G BETWEEN: STEVEN A. ... Costs are awarded to the Respondent. Signed at Ottawa, Canada, this 12th day of May 2011. ... Pizzitelli” Pizzitelli J. Citation: 2011 TCC 262 Date: 20110512 Docket: 2010-1355(IT)G BETWEEN: STEVEN A. ...
TCC
Sherrick v. The Queen, 2009 TCC 148 (Informal Procedure)
The Queen, 2009 TCC 148 (Informal Procedure) Docket: 2008-3041(IT)I BETWEEN: JOHN SHERRICK, Appellant, and HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeal heard on March 5, 2009 at Toronto, Ontario By: The Honourable Justice Judith Woods Appearances: Counsel for the Appellant: Nick Ranieri Counsel for the Respondent: Diana Aird____________________________________________________________________ JUDGMENT The appeal with respect to an assessment made under the Income Tax Act for the 2006 taxation year is dismissed. ... Citation: 2009 TCC 148 Date: 20090312 Docket: 2008-3041(IT)I BETWEEN: JOHN SHERRICK, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... [32] In the result, the appeal will be dismissed. Signed at Toronto, Ontario this 12 th day of March 2009. ...
TCC
Mercille c. La Reine, docket 91-2196-IT-G
Elle fait suite à un jugement du 13 décembre 1999 de l'honorable juge Archambault dans lequel ce dernier a admis l'appel avec dépens en faveur du ministre. [2] L'appelant se représentait lui-même et l'intimée était représentée par M e Martin Gentile. [3] Le mémoire de frais de l'intimée est reproduit ci-dessous: Tarif " B " 1.(1) Services d'avocat: 1(1)a) Services fournis avant l'interrogatoire préalable 375,00 $ 1(1)b) Pour l'audience sur l'état de l'instance - 22 septembre 1997 375,00 $ Pour la taxation des dépens 375,00 $ 1(1)c) Pour la préparation d'une audience 500,00 $ 1(1)d) Pour chaque journée ou partie de journée d'audience - 30 et 31 août, 4, 22, 23, 24, 25, 26 novembre et 7 décembre 1999 (9 jours x 1 250 $) 11 250,00 $ 1(1)e) Pour les services fournis après jugement 250,00 $ TOTAL DES FRAIS: 13 125,00 $ 1.(2) Débours: Frais de transcription de l'audition tenue 3 009,11 $ les 30 et 31 août 1999 Frais de témoin 326,25 $ Frais de photocopie 266,66 $ Frais de huissier 194,14 $ Signification de la réponse à l'avis d'appel (6,42 $) Signification d'un subpoena (127, 31 $) Signification de la requête 239(4) L.I.R. (6,42 $) Signification de la déclaration sous serment (20,18 $) Signification de la suspension d'appel (6,42 $) Signification de la liste de documents (27,39 $) TOTAL DES DÉBOURS: 3 796,16 $ GRAND TOTAL: 16 921,16 $ [4] L'appelant a accepté le point 1(1)b) pour l'audience sur l'état de l'instance au montant de 375 $; le point 1(1)c) au montant de 500 $; le point 1(1)e) au montant de 250 $; les frais de photocopie au montant de 266,66 $; la signification de documents aux sommes de 6,42 $, 6,42 $, 20,18 $, 6,42 $ et de 27,39 $. ... L'avocat de l'intimée a ventilé la somme de 326,25 $ de la façon suivante:- frais de témoin (50 $ par jour) x 5 jours = 250,00 $- 5 dîners (taux du gouvernement fédéral de 10,25 $) = 51,25 $- Stationnement = 25,00 $ [21] L'avocat de l'intimée a précisé que les cinq jours en question étaient les 30 et 31 août 1999 ainsi que trois jours au cours de la semaine du 22 novembre 1999. [22] D'après l'appelant, les frais de stationnement ne devraient pas être accordés au témoin. ... " R.P. Guenette " Greffier ...
TCC
Kuhlmann v. The Queen, 2011 DTC 1297 [at at 1675], 2011 TCC 410 (Informal Procedure)
Signed at Ottawa, Canada, this 1st day of September, 2011. “E.A. Bowie” Bowie J. ... [3] [1998] 3 C.T.C. 2248. [4] Ibid., paras. 4-7 ... [5] [2002] 2 S.C.R. 645. [6] Ibid. para 55. [7] 2005 SCC 53. ...
TCC
Baluyot v. The Queen, 2007 TCC 682 (Informal Procedure)
The Queen, 2007 TCC 682 (Informal Procedure) Docket: 2007-2106(IT)I BETWEEN: NORALYN C. ... Miller, J. Citation: 2007TCC682 Date: 20071108 Docket: 2007-2106(IT)I BETWEEN: NORALYN C. BALUYOT, Appellant, and HER MAJESTY THE QUEEN, Respondent. REASONS FOR JUDGMENT V.A. ...
TCC
Klassen v. M.N.R., 2013 TCC 351
Signed at Toronto, Ontario this 31st day of October 2013. “J. M. Woods” Woods J. ... [25] The appeal will be dismissed, and the decision of the Minister will be confirmed. ... Woods DATE OF JUDGMENT: October 31, 2013 APPEARANCES: For the Appellant: The Appellant herself Counsel for the Respondent: Shane Aikat COUNSEL OF RECORD: For the Appellant: Name: n/a Firm: For the Respondent: William F. ...
TCC
Gitelman v. The Queen, 2007 TCC 544 (Informal Procedure)
Signed at Ottawa, Canada, th is 12th day of October 2007. "Paul Bédard" Bédard J. ... Me VLAD ZOLIA: Q. Do you recognize your... A. Yes. Q.... signature here? ... [17] For these reasons, the appeal is dismissed. Signed at Ottawa, Canada, this 12th day of October 2007. ...
TCC
Nijaf Enterprises Inc. v. The Queen, 2013 TCC 241 (Informal Procedure)
The Queen, 2013 TCC 241 (Informal Procedure) Docket: 2012-3473(GST)I BETWEEN: NIJAF ENTERPRISES INC., Appellant, and HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeal heard on June 17, 2013 at Vancouver, British Columbia By: The Honourable Justice Judith M. ... Signed at Toronto, Ontario this 29th day of July 2013. “J. M. Woods” Woods J. ... ) [41] In the result, the appeal will be dismissed. Each party shall bear their own costs. ...
TCC
Ouellet v. M.N.R., 2004 TCC 357
., 2004 TCC 357 Docket: 2003-2015(EI) BETWEEN: NADA OUELLET, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ... Signed at Grand-Barachois, New Brunswick, this 20th day of May 2004. ... Savoie, Deputy Judge DATE OF JUDGMENT: May 20, 2004 APPEARANCES: Agent for the Appellant: Pierre Garraud Counsel for the Respondent: Simon-Nicolas Crépin COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada ...
TCC
Dundurn Street Loffts Inc. v. The Queen, 2009 TCC 122
[13] Some of the relevant statutory provisions are reproduced below. ... [23] As for costs in respect of this application, I have considered the parties’ submissions at the hearing, and have concluded that all parties should bear their own costs. ... Woods DATE OF ORDER: February 25, 2009 APPEARANCES: Agent for the Appellants: Adam Stelmaszynski Counsel for the Respondent: Gatien Fournier COUNSEL OF RECORD: For the Appellants: Name: n/a Firm: For the Respondent: John H. ...