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TCC
Access Communications Co-Operative Limited v. The Queen, 2003 TCC 873
The Queen, 2003 TCC 873 Citation: 2003TCC873 Date: 20031219 Docket: 2003-1432(EI) 2003-1431(CPP) BETWEEN: ACCESS COMMUNICATIONS CO-OPERATIVE LIMITED, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Beaubier" Beaubier, J. CITATION: 2003TCC811 COURT FILE NO.: 2002-3442(IT)I STYLE OF CAUSE: Janice L. ... Swanson Counsel for the Respondent: Lyle Bouvier COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada ...
TCC
Derksen v. M.N.R., 2007 TCC 477
Signed at Ottawa, Canada, this 17th day of August, 2007. "G.A. ... Sheridan DATE OF JUDGMENT: August 17, 2007 APPEARANCES: For the Appellants: The Appellants themselves Counsel for the Respondent: Anne Jinnouchi COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: John H. ...
TCC
Ouellet c. La Reine, 2004 DTC 2706, 2004 TCC 308 (Informal Procedure)
In the case of the appellant Ouellet, this note read as follows: Billet à terme / Term Note Taux/Rate = 6%/annum montant/amount $ 5000 $ I, the undersigned, hereby secure my loan from Bryan Arbic by ceding all my intellectual or other proprietary rights of my Interests in "D-DRIVE SOCIETY REG'D" if the said loan is not repaid by 30 June 1993. ... Ouellet Tél: ( ) Adresse/address [27] As of June 30, 1993, no one had repaid the loan, because, according to Mr. ... I confirm having received a duly signed copy of this option. date (signature) Partner (OPTIONOR) [30] One such option was also completed for Mr. ...
TCC
Desmarais v. M.N.R., 2006 TCC 329
Gibson Boyd, Translator Citation: 2006TCC329 Date: 20060630 Docket: 2005-859(EI) BETWEEN: MICHEL DESMARAIS, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent, AND Docket: 2005-860(EI) PIERRE DESMARAIS, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ... [28] Consequently, the appeals are dismissed and the Minister's decisions are confirmed. Signed at Grand-Barachois (New Brunswick), this 30th day of June 2006. ...
TCC
Donetz v. The Queen, 2009 TCC 438
Bowie” Bowie J. Citation: 2009 TCC 438 Date: 20090903 Docket: 2007-1270(IT)G BETWEEN: JOHN DONETZ, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Bowie” Bowie J. CITATION: 2009 TCC 438 COURT FILE NO.: 2007-1270(IT)G STYLE OF CAUSE: JOHN DONETZ and HER MAJESTY THE QUEEN REASONS FOR ORDER BY: The Honourable Justice E.A. Bowie DATE OF ORDER: September 3, 2009 COUNSEL OF RECORD: For the Appellant: Name: N/A Firm: N/A For the Respondent: John H. ...
TCC
Graham v. M.N.R., 2011 TCC 565
GRAHAM, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ... [11] The Appellant did not cross-examine. [12] The Respondent closed his case ... Rowe, Deputy Judge DATE OF JUDGMENT: December 14, 2011 APPEARANCES: For the Appellant: The Appellant herself Counsel for the Respondent: Kristian DeJong COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: Myles J. ...
TCC
Stefanson Farms Ltd v. The Queen, 2009 DTC 177, 2008 TCC 682
The respondent is entitled to costs. Signed at Toronto, On tario this 19 th day of December 2008. ... Woods” Woods J. Citation: 2008TCC682 Date: 20081219 Docket: 2004-2159(IT)G BETWEEN: STEFANSON FARMS LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... [20] The appeal will be dismissed, with costs to the respondent. ...
TCC
St-Fort v. The Queen, 2010 TCC 446
The Queen, 2010 TCC 446 Dockets: 2003-1581(IT)G 2003-1582(IT)G BETWEEN: ROGER ST-FORT ANTONINE ST-FORT, Appellants, and HER MAJESTY THE QUEEN, Respondent. ... Chamberlain, Translator Citation: 2010 TCC 446 Date: 20100826 Dockets: 2003-1581(IT)G 2003-1582(IT)G BETWEEN: ROGER ST-FORT ANTONINE ST-FORT, Appellants, and HER MAJESTY THE QUEEN, Respondent. ... HER MAJESTY THE QUEEN PLACE OF HEARING: BY TELECONFERENCE DATE OF HEARING: AUGUST 25, 2010 REASONS FOR TAXATION BY: JOHANNE PARENT, Taxing Officer DATE OF TAXATION: AUGUST 26, 2010 APPEARANCES: For the appellants: ROGER ST-FORT (self-represented) Agent for the Respondent: JULIAN MALONE COUNSEL OF RECORD: For the appellants: n/a Name: Firm: For the Respondent: Myles J. ...
TCC
Swain v. The Queen, 2012 TCC 323
The Queen, 2012 TCC 323 Dockets: 2009-3864(IT)G 2009-2694(IT)G 2009-2695(IT)G BETWEEN: MARGARET SWAIN, RANDALL W. ... MILLER, Appellants, and HER MAJESTY THE QUEEN, Respondent. REASONS FOR ORDER Boyle J ... Williams Shaun Doody Counsel for the Respondent: Suzanie Chua COUNSEL OF RECORD: For the Appellants: Name: Matthew G. ...
TCC
Sienema v. The Queen, 2010 DTC 1320 [at at 4215], 2010 TCC 468 (Informal Procedure)
SIENEMA, Appellant, and HER MAJESTY THE QUEEN, Respondent. REASONS FOR JUDGMENT Little J. ... [6] The Minister did not allow the Appellant to claim the following expenses totalling $32,831.49. ... … Meal Expenses … Simple method – If you use the simple method, you can claim a flat rate of $17 a meal, to a maximum of $51 per day, per person, without receipts. ...