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TCC

Kaur v. The Queen, 2013 TCC 227

Signed at Magog, Québec, this 12th day of July 2013.     “Robert J. Hogan” Hogan J.           ...   [23]         For all of these reasons, the appeal is dismissed.   Signed at Magog, Québec, this 12th day of July 2013.     ... Hogan   DATE OF JUDGMENT:                  July 12, 2013   APPEARANCES:   For the appellant: The appellant himself Counsel for the respondent: Selena Sit, Kristian DeJong   COUNSEL OF RECORD:          For the appellant:                             Name:                                                     Firm:          For the respondent:                   William F. ...
TCC

Jawanda v. M.N.R., 2007 TCC 583

Signed at Ottawa, Canada, this 1 st day of October 2007.   "Patrick Boyle" Boyle J.       ... Signed at Ottawa, Canada, this 1 st day of October 2007.   "Patrick Boyle" Boyle J.         ... REASONS FOR JUDGMENT     Boyle, J.     Introduction   [1]     These four appeals were heard together on common evidence. ...
TCC

Sapong v. The Queen, 2011 TCC 474

The Queen, 2011 TCC 474         Docket: 2008-2709(IT)G   BETWEEN:   ALEX S. ... Signed at Toronto, Ontario, the 7 th day of October 2011.       "B. ... Tanasychuk" Taxing Officer                                 ...
TCC

Fagan v. The Queen, 2012 DTC 1139 [at at 3217], 2011 TCC 523

    « François Angers » Angers J.       Citation: 2011 TCC 523 Date: 20111214 Dockets: 2007-4851(IT)G, 2006-3734(IT)G BETWEEN: H. GLENN FAGAN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     REASONS FOR JUDGMENT   Angers J ... a: to take part       b: to have a part or share something   Participation   1.       ...
TCC

Blackburn v. The Queen, 2010 DTC 1073 [at at 2898], 2010 TCC 69 (Informal Procedure)

Each party shall bear their own costs.               Signed at Ottawa, Canada this 4 th day of February 2010.   ... Woods” Woods J.     Citation: 2010 TCC 69 Date: 20100204 Docket: 2007-4989(IT)I   BETWEEN:   MEICHLAND BLACKBURN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Disposition   [32]     The appeal will be dismissed. Each party shall bear their own costs.     ...
TCC

Durocher v. The Queen, 2016 DTC 1013 [at 2584], 2015 TCC 297, aff'd 2016 CFA 299

Rip" Rip J.       Docket: 2011-1305(IT)G BETWEEN: AÏSHA BLONDEAU, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Rip" Rip J.       Docket: 2011-1350(IT)G BETWEEN: ÉLISE LAGARDE, Appellant, et HER MAJESTY THE QUEEN, Respondent.   ... Rip" Rip J.         Docket: 2011-1363(IT)G BETWEEN: VINCENT LAGARDE, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ...
TCC

Smith v. M.N.R., 2011 TCC 20

Rowe” Rowe D.J.         Citation: 2011 TCC 20 Date: 20110114 Dockets: 2010-1033(EI) 2010-1034(CPP) BETWEEN: STUART SMITH, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   COLDEN HOLDINGS LTD., Intervenor.     ... Both appeals are dismissed.               Signed at Sidney, British Columbia this 14th day of January 2011.     ... Rowe, Deputy Judge   DATE OF JUDGMENT:                    January 14, 2011   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Matthew Canzer Agent for the Intervenor: Denis Collins   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    Myles J. ...
TCC

1423087 Ontario Inc. o/a Platinum Air Care v. M.N.R., 2010 TCC 451

., 2010 TCC 451       Docket: 2009-1042(EI) BETWEEN: 1423087 ONTARIO INC. ... Signed at Ottawa, Canada, this 31st day of August 2010.     "Réal Favreau" Favreau J.       ... O/A PLATINUM AIR CARE, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.     ...
TCC

4528957 Manitoba Ltd. v. M.N.R., 2007 TCC 432

., 2007 TCC 432         Docket: 2006-1524(CPP) BETWEEN: 4528957 MANITOBA LTD., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent. ... Gibson Boyd, Translator         Citation: 2007TCC432 Date: 20070724 Docket: 2006-1524(CPP) BETWEEN: 4528957 MANITOBA LTD.,   Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ... Signed at Ottawa, Canada, this 24th day of July 2007.     “C.H. McArthur” McArthur J.     ...
TCC

Nguyen c. La Reine, 2005 TCC 697 (Informal Procedure)

Kim-Giang Nguyen Date           20/04/2001                            Date         20/04/2001           (signature)                                    Khaled Elkorek Date            20-04-2001               [3]      The English version of subsections 165(1.2) and 169(2.2) of the Act were attached to the agreement (Schedule A). [4]      CCRA auditor Sonia Sariboyajian and the Appellant testified. [5]      Sonia Sariboyajian audited the Appellant's business for the three years in question between February and April 2001, that is, over a period of approximately two months. ... The options they presented were:           1.        Disallow the deduction of expenses for 1997, 1998 and 1999, tax the profit and add the penalty prescribed in subsection 163(2) of the Act.           2.        ... Dussault DATE OF JUDGMENT:                     November 4, 2005 APPEARANCES: Counsel for the Appellant: Philippe-Alexandre Otis Counsel for the Respondent: Nathalie Goulard Catherine Gagnon (articling student) COUNSEL OF RECORD:        For the Appellant:           Name:                                        Philippe-Alexandre Otis           City:                                          Montréal, Quebec        For the Respondent:                     John H. ...

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