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TCC
Dao v. The Queen, 2010 DTC 1086 [at at 2957], 2010 TCC 84
Signed at Ottawa, Canada, this 16th day of February 2010. "Diane Campbell" Campbell J. Citation: 2010 TCC 84 Date: 20100216 Docket: 2004-4015(IT)G BETWEEN: NGA THI DAO, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 16th day of February 2010. "Diane Campbell" Campbell J. ...
TCC
Shanahan v. The Queen, 2011 TCC 530 (Informal Procedure)
Signed at Ottawa, Canada, this 29 th day of November, 2011. “Wyman W. Webb” Web b, J. Citation: 2011TCC530 Date: 20111129 Docket: 2011-1138(IT)I BETWEEN: GERARD SHANAHAN, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 29 th day of November, 2011. “Wyman W. ...
TCC
Dillon v. The Queen, 2013 TCC 242 (Informal Procedure)
Signed at Toronto, Ontario this 30th day of July 2013. “J. M. Woods” Woods J. ... Signed at Toronto, Ontario this 30th day of July 2013. “J. M. Woods” Woods J. ... Woods DATE OF JUDGMENT: July 30, 2013 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Rishma Bhimji COUNSEL OF RECORD: For the Appellant: Name: n/a Firm: For the Respondent: William F. ...
TCC
VanGhent v. The Queen, 2012 TCC 245 (Informal Procedure)
The Queen, 2012 TCC 245 (Informal Procedure) Docket: 2011-2992(IT)I BETWEEN: GENEVIEVE R. ... Signed at Ottawa, Ontario this 10th day of July 2012. “J. M. Woods” Woods J. ... VANGHENT, Appellant, and HER MAJESTY THE QUEEN, Respondent. REASONS FOR JUDGMENT Woods J ...
TCC
Stewart v. The Queen, 2012 TCC 435 (Informal Procedure)
Signed at Ottawa, Ontario this 12th day of December 2012. “J. M. Woods” Woods J. Citation: 2012 TCC 435 Date: 20121212 Docket: 2012-1507(IT)I BETWEEN: DARLENE STEWART, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... [16] For all these reasons, the appeal will be dismissed. ...
TCC
St-Jean v. The Queen, 2008 TCC 358
The Queen, 2008 TCC 358 Docket: 2005-2731(IT)G BETWEEN: CHRISTIANE ST-JEAN, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... (denied) No knowledge: [TRANSLATION] (s) In order to arrive at her adjusted cost base of $511,696, the Appellant divided the cost of the Immovable and added the cost of the Lot, as calculated below: ACB of Immovable $400,887 X 6 024 m 2 = $285,994 8 444 m 2 $400,887 ($285,994) $114,938 $114,938 ACB of Lot $396,758 ACB $511,696 14. ... No. 65, at paragraph 4: ... • Deemed gain on disposition is lesser of: A Gain otherwise determined ($711,177- 40,000) $671,177 A B Amount by which: Proceeds of disposition $711,177 Exceed: Cost of replacement property 465,699 -------- Formula Amount $245,478 B Deemed gain under S. 44(1)(e)(i) (the lesser of A and B) $245,478 [42] The situation in the case at bar is not similar to the one in Macklin v. ...
TCC
Nadalin v. The Queen, 2012 TCC 48 (Informal Procedure)
Signed at Ottawa, Canada, this 13 th day of February 2012. “Wyman W. Webb” Web b J. Citation: 2012TCC48 Date: 20120213 Docket: 2011-1798(IT)I BETWEEN: JO-ANN NADALIN, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... … 24 Paragraph 10(z) was struck by Rip J. for an additional reason. ...
TCC
Ballantyne v. The Queen, 2009 DTC 1024, 2009 TCC 325
Signed at Ottawa, Canada, this 16 th day of June, 2009. “Wyman W. Webb” Webb J. Citation: 2009TCC325 Date: 20090616 Docket: 2005-830(IT)G BETWEEN: RONALD BALLANTYNE, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... [78] As a result, the appeals are dismissed, with costs. ...
TCC
935475 Ontario Limited v. The Queen, 2009 TCC 196
The Queen, 2009 TCC 196 Docket: 2007-3508(IT)G BETWEEN: 935475 ONTARIO LIMITED, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 8 th day of April 2009. "Gaston Jorré" Jorré J. Citation: 2009 TCC 196 Date: 20090408 Docket: 2007-3508(IT)G BETWEEN: 935475 ONTARIO LIMITED, Appellant, and HER MAJESTY THE QUEEN, Respondent. ...
TCC
Bonavia Jr. v. The Queen, 2009 TCC 289
Signed at Montreal, Quebec, this 28th day of May 2009. “Réal Favreau” Favreau J. Citation: 2009 TCC 289 Date: 20090528 Docket: 2006-3535(IT)G BETWEEN: GEORGE BONAVIA, JR., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... [30] For these reasons, the appeal is dismissed with costs. ...