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TCC

DiFlorio v. The Queen, 2014 TCC 67 (Informal Procedure)

Rip" Rip C.J.         Citation: 2014 TCC 67 Date: 20140422 Docket: 2013-2024(GST)I BETWEEN: SHEILA DIFLORIO, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...   [19]         I note Mrs. DiFlorio denied taking items to couriers.   [20]         Mr.  ... Canada) [1998] G.S.T.C. 6 (" Loewen "). [12]          Denhaan v. ...
TCC

687352 BC Ltd. v. M.N.R., 2012 TCC 127

Rowe" Rowe D.J.         Citation: 2012 TCC 127 Date: 20120418 Dockets: 2011-2508(EI) 2011-2507(CPP) BETWEEN: 687352 BC LTD., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   JASON ROBERT MARTIN, Intervenor.   REASONS FOR JUDGMENT   Rowe D.J.   [1]               The Appellant 687352 BC Ltd. ...   [44]          Both appeals are dismissed.   Signed at Sidney, British Columbia, this 18th day of April 2012.     ...
TCC

Levesque v. M.N.R., 2007 TCC 426

Daniela Possamai, Translator       Citation: 2007TCC 426 Date: 20070904 Dockets: 2006-2054(EI) 2006-2055(CPP)   BETWEEN: JEAN-YVES LEVESQUE, Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent.   ... The following paragraphs are particularly relevant in this case:              ...               ... Savoie   DATE OF JUDGMENT:                    September 4, 2007   APPEARANCES:   Agent for the Appellant: Alain Pitre     Counsel for the Respondent: Stéphanie Côté   COUNSEL OF RECORD:          For the Appellant:                           Name:                                                    Firm:                                 For the Respondent:                    John H. ...
TCC

Hiscock v. The Queen, 2006 TCC 560 (Informal Procedure)

The Queen, 2006 TCC 560 (Informal Procedure) Citation: 2006TCC560 COURT FILE NO. 2006-613(IT)I       IN THE TAX COURT OF CANADA   IN THE MATTER OF The Income Tax Act     BETWEEN:   CAROL ANN HISCOCK   Appellant- and-   HER MAJESTY THE QUEEN   Respondent  ______________________________________________________           R E A S O N S   F O R   J U D G M E N T______________________________________________________   HEARD BEFORE: The Honourable Justice D. Campbell   PLACE HEARD:  Sydney, Nova Scotia   DATE HEARD:    Tuesday, July 18, 2006   APPEARANCES:  Ms. ... Patricia Cantle______________________________________________________                          Recorded by:            Drake Recording Services Limited                   1592 Oxford Street                   Halifax, NS B3H 3Z4              Per: Ms. ...
TCC

Tremblay v. M.N.R., 2003 TCC 860

Signed at Grand-Barachois, New Brunswick, this 9th day of December, 2003.       ...               [...]               The fundamental components of a contract of service are essentially economic in nature. ... Signed at Grand-Barachois, New Brunswick, this 9th day of December, 2003.           ...
TCC

Williamson v. The Queen, 2009 TCC 222

The Queen, 2009 TCC 222     Dockets: 2000-2382(IT)G 2002-1965(IT)G   BETWEEN:   JOAN A. ... Woods” Woods J.     Citation: 2009 TCC 222 Date: 20090423 Dockets: 2000-2382(IT)G 2002-1965(IT)G   BETWEEN:   JOAN A. WILLIAMSON, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...
TCC

Richard Lewin Re: The J.J. Herbert Family Trust #1 v. The Queen, 2011 DTC 1354 [at at 1979], 2011 TCC 476, aff'd 2013 DTC 5006 [at 5525], 2012 FCA 279 [but overridden by s. 214(3)(f)(i)(C)]

Signed at Ottawa, Canada, this 25th day of October 2011.     “Paul Bédard” Bédard J.         ... The Issues   [3]              The issues are the following:   a.       ...   [66]         For these reasons, the appeal is allowed with costs.     ...
TCC

Forestier Rejean Paradis Inc. v. M.N.R., 2005 TCC 444

., 2005 TCC 444         Docket: 2004-1984(EI) BETWEEN: FORESTIER RÉJEAN PARADIS INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   CHRISTINE SERVAIS, Intervener. ... Translation certified true on this 23 rd day of March, 2006.   Garth M c Leod, Translator         Citation: 2005TCC444 Date: 20051005 Docket: 2004-1984(EI)   BETWEEN:   FORESTIER RÉJEAN PARADIS INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   CHRISTINE SERVAIS, Intervener.   ... Signed at Ottawa, Canada, this 5th day of October 2005.     "Alain Tardif" Tardif J.         ...
TCC

Don Morin O/A Morin and Sons Logbuilding v. the Queen, 2004 TCC 271 (Informal Procedure)

Signed at Ottawa, Canada, this 2nd day of April 2004.     "B. Paris" Paris, J.         ... REASONS FOR JUDGMENT       Paris, J.   [1]      The appellant, Mr. Morin, is a Yellowknife businessman. ... Payne   Counsel for the Respondent: Karen Wood   COUNSEL OF RECORD:   For the Appellant:   Name: Roderick C. ...
TCC

Solomon v. The Queen, 2007 DTC 1715, 2007 TCC 654 (Informal Procedure)

Miller, J.           Citation: 2007TCC654 Date: 20071026 Docket: 2006-1560(IT)I BETWEEN: SULAM SOLOMON, Appellant, and   HER MAJESTY THE QUEEN, Respondent.         ...   [11]     The appeal is dismissed.          Signed at Toronto, Ontario this 26 th day of October, 2007.     ... The Queen   PLACE OF HEARING:                     Toronto, Ontario   DATE OF HEARING:                       October 5, 2007   REASONS FOR JUDGMENT BY:    The Honourable Justice Valerie Miller   DATE OF JUDGMENT:                    October 26, 2007   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Justin Kutyan   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    John H. ...

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