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TCC
Goodwin v. The Queen, 2008 TCC 183 (Informal Procedure)
Signed at Edmundston, New Brunswick, this 9th day of Ma y 2008. ... GOODWIN, Appellant, and HER MAJESTY THE QUEEN, Respondent. REASONS FOR JUDGMENT Angers J ... [23] The appeal is allowed in part and the redeterminations are referred back to the Minister for reconsideration and redetermination in accordance with these reasons. ...
TCC
Bijouterie Almar Inc. v. The Queen, 2010 TCC 618, [2010] GSTC 181
Signed at Ottawa, Canada, this 2nd day of December 2010. "Lucie Lamarre" Lamarre J. Citation: 2010 TCC 618 Date: 20101202 Docket: 2008-3306(GST)G BETWEEN: BIJOUTERIE ALMAR INC., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 2nd day of December 2010. "Lucie Lamarre" Lamarre J. ...
TCC
Beauchamp v. The Queen, 2006 DTC 3173, 2004 TCC 371 (Informal Procedure)
[OFFICIAL ENGLISH TRANSLATION] Appeal heard on April 19, 2004, at Baie‑Comeau, Quebec Before: The Honourable Justice Alain Tardif Appearances: Counsel for the Appellant: Yves Langlois Counsel for the Respondent: Julie David JUDGMENT The appeal of the assessment under the Income Tax Act for the 1998 taxation year is dismissed without costs. Signed at Ottawa, Canada, this 14 th day of May 2004. "Alain Tardif" Tardif J. ... Signed at Ottawa, Canada, this 14 th day of May 2004. "Alain Tardif" Tardif J. ...
TCC
Guibord v. The Queen, 2010 TCC 420
Personal Assets (a) The amounts in Due to Shareholder are to be reduced to the following amounts: October 31 1994 October 31 1995 October 31 1996 October 31 1997 $ 97,958 $135,958 $160,958 $160,958 (b) The net worth statement is to be adjusted to include the following loans that Michel Guibord made to Ruby King: October 31 1994 October 31 1995 October 31 1996 October 31 1997 $ 42,000 $ 54,221 $ 54,221 (c) The amounts in Unidentified Assets are to be reduced to the following amounts: October 31 1994 October 31 1995 October 31 1996 October 31 1997 $ 20,933 $ 35,933 $ 50,625 2. ... Miller, J. Citation: 2010TCC420 Date: 20100819 Docket: 2005-2386(IT)G BETWEEN: MICHEL GUIBORD, Appellant, and HER MAJESTY THE QUEEN, Respondent, Docket: 2005 2388(IT)G BETWEEN: GEORGE SZETO, Appellant, and HER MAJESTY THE QUEEN, Respondent, Docket: 2005-2389(IT)G BETWEEN: MEI GUIBORD, Appellant, and HER MAJESTY THE QUEEN, Respondent, Docket: 2005-2390(GST)G BETWEEN: GEORGE S. ... Table I Year George Mei 1995 $30,000 8,000 1996 25,000 1997 $7,000 ($8,000) Table II Due to Shareholder October 31 1994 October 31 1995 October 31 1996 October 31 1997 Mei $ 97,958 $135,958 $160,958 $160,958 George $114,913 $114,913 $114,913 $113,913 [35] On November 20, 1995, Michel made a loan of $42,000 to the Ruby King. ...
TCC
Hanson v. The Queen, 2014 DTC 1003 [at at 2515], 2013 TCC 341
Signed at Ottawa, Ontario this 28th day of October 2013. “J. M. Woods” Woods J. Citation: 2013 TCC 341 Date: 20131028 Docket: 2013-3326(IT)APP BETWEEN: FITZROY HANSON, Applicant, and HER MAJESTY THE QUEEN, Respondent. ... [8] The application will be dismissed. Signed at Ottawa, Ontario this 28th day of October 2013. ...
TCC
Canadian Winesecrets Inc. v. The Queen, 2011 DTC 1310 [at at 1742], 2011 TCC 390 (Informal Procedure)
« François Angers » Angers J. Citation: 2011 TCC 390 Date: 20110916 Docket: 2011-154(IT)I BETWEEN: CANADIAN WINESECRETS INC., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... [21] As can be seen from Les placements A & N Robitaille Inc. v. ... Her Majesty the Queen PLACE OF HEARING: Calgary, Alberta DATE OF HEARING: May 16, 2011 REASONS FOR JUDGMENT BY: The Honourable Justice François Angers DATE OF JUDGMENT: September 16, 2011 APPEARANCES: Agents for the Appellant: Douglas Cageorge Douglas Porter Counsel for the Respondent: Robert Neilson COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: Myles J. ...
TCC
St-Denis v. The Queen, 2013 TCC 179
The Queen, 2013 TCC 179 Docket: 2009-3541(GST)G BETWEEN: ÉRIC ST-DENIS, Appellant, and HER MAJESTY THE QUEEN, Respon dent. ... Rip" Rip C.J. Translation certified true on this 31st day of July 2013. ...
TCC
Lesnick v. The Queen, 2008 TCC 522 (Informal Procedure)
The Queen, 2008 TCC 522 (Informal Procedure) Docket: 2008-125(IT)I BETWEEN: DARRELL G. ... Webb” Webb J. Citation: 2008TCC522 Date: 20080916 Docket: 2008-125(IT)I BETWEEN: DARRELL G. LESNICK, Appellant, and HER MAJESTY THE QUEEN, Respondent. REASONS FOR JUDGMENT Webb J ...
TCC
Schutz v. The Queen, 2009 DTC 19, 2008 TCC 523
[44] In conducting the analysis of each of the properties, Mr. ... [54] In terms of noise disturbance, Mr. Bennett considered that there were three basic levels: · Excessive = 30% reduction- 49 hours per week of disturbance due to loss of quiet enjoyment (this may include some loss of privacy). · Moderate = 15% reduction- locales adjacent to a dorm but not in a dorm itself. · Minimal = 0% reduction. ... Rae, subject to certain adjustments to the square footage of the properties. ...
TCC
Brigadier Security Systems (2000) Ltd. v. M.N.R., 2007 TCC 526
Signed at Ottawa, Canada, this 10th day of October, 2007. "G. ... Sheridan DATE OF JUDGMENT: October 10, 2007 APPEARANCES: Counsel for the Appellant: Doug Agnew Counsel for the Respondent: Lyle Bouvier For the Intervenor: The Intervenor himself COUNSEL OF RECORD: For the Appellant: Name: Doug Agnew Firm: Agnew & Company Saskatoon, Saskatchewan For the Respondent: John H. ... [6] Exhibit A-1. ...