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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. ...