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TCC
Carvalho v. The Queen, 2007 TCC 709
Signed a t Ottawa, Canada, t his 4th d ay of Decem ber 2007. “Alain Tardif” Tardif J. ... [2] The grounds cited in support of the motion are as follows: [TRANSLATION] 1. ... Signed at Ottawa, Canada, this 4th day of December 2007. “Alain Tardif” Tardif J. ...
TCC
St-Onge v. M.N.R., 2004 TCC 399
Signed at Ottawa, Canada, this 16th day of July 2004. "Alain Tardif" Tardif J. ... [6] To discharge their burden of proof, the Appellants did not testify or call any witnesses, but essentially confined themselves to filing a book of exhibits comprising the following documents (Exhibit A-1): · Certificate of incorporation of 9091-3005 Québec Inc.; · Summary information form concerning 9091-3005 Québec Inc., dated May 17, 2000; · Notice about the address of the head office; · Resignation of the director Patrick St-Onge and resignation of the director Daniel St-Onge; · Transfer of shares from Patrick St-Onge and Daniel St-Onge to Jean-Charles Leblanc, dated June 8, 2000; · Transfer of assets and issuance of shares to the Appellants Henri St-Onge and Edmond St-Onge; · Notarized contract concerning the transfer of assets; · Resolutions of the board of directors of 9091-3005 Québec Inc. pertaining to the purchase of a truck, dated May 10, 2001; · Ledger of directors; · Ledger of shareholders; · Record of share transfers; · Share certificates of 9091-3005 Québec Inc.; · Form: statement of corporate information, general information ... [45] The appeal is therefore dismissed. Signed at Ottawa, Canada, this 16th day of July 2004. ...
TCC
Ostlund v. The Queen, 2011 TCC 197 (Informal Procedure)
Signed at Ottawa, Canada, this 1 st day of April 2011. “G. A. Sheridan” Sheridan J. Citation: 2011TCC197 Date: 20110401 Docket: 2010-2410(IT)I BETWEEN: HOWARD OSTLUND, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... P.O. was born in 1990; b. P.O. has been diagnosed with Asperger Syndrome; c. ...
TCC
Guyard v. M.N.R., 2007 TCC 231
., 2007 TCC 231 Docket: 2006-872(EI) BETWEEN: JEAN GUYARD, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ... Sign ed at Ottawa, Canada, this 23rd day of May 2007. "François Angers" Angers, J. ... Sims, Q.C. Deputy Attorney General of Canada Ottawa, Canada ...
TCC
Jentel Manufacturing Ltd v. The Queen, 2011 TCC 261
Costs are awarded to the Respondent. Signed at Ottawa, Canada, this 11 th day of May 2011. ... D’Arcy” D’Arcy J. Citation: 2011 TCC 261 Date: 20110511 Docket: 2008-3875(IT)G BETWEEN: JENTEL MANUFACTURING LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Bin Front and Back Panels b. Stands c. Sliders d. ...
TCC
James v. Canada (Human Resources and Skills Development), 2012 TCC 229
Canada (Human Resources and Skills Development), 2012 TCC 229 Docket: 2011-2921(OAS) BETWEEN: FRANCISCA JAMES, Appellant, and THE MINISTER OF HUMAN RESOURCES AND SKILLS DEVELOPMENT, Respondent.____________________________________________________________________ Appeal heard on May 14, 2012, at Vancouver, British Columbia Before: The Honourable Mr. ... Signed at Toronto, Ontario, this 26 th day of June 2012. “R.S. Bocock” Bocock J. ... Bocock DATE OF JUDGMENT: June 26, 2012 APPEARANCES: For the Appellant: The Appellant herself Counsel for the Respondent: Adam Gotfried COUNSEL OF RECORD: For the Appellant: Name: N/A Firm: For the Respondent: Myles J. ...
TCC
Grant v. The Queen, 2008 TCC 163 (Informal Procedure)
The Queen, 2008 TCC 163 (Informal Procedure) Docket: 2007-2386(IT)I BETWEEN: MARTIN R. ... “ Campbell J. Miller Campbell Miller J. Citation: 2008TCC163 Date: 20080320 Docket: 2007-2386(IT)I BETWEEN: MARTIN R. GRANT, Appellant, and HER MAJESTY THE QUEEN, Respondent. REASONS FOR JUDGMENT Miller J ...
TCC
Doleman v. The Queen, 2011 DTC 1257 [at at 1474], 2011 TCC 349 (Informal Procedure)
The Queen, 2011 DTC 1257 [at at 1474], 2011 TCC 349 (Informal Procedure) Docket: 2010-3174(IT)I BETWEEN: KENNETH J. ... In all other respects, the appeal is dismissed. Signed at Ottawa, Canada, this 12 th day of July 2011. ... The following chart illustrates the Minister’s calculation. Square Feet 100% Business Use Business Portion of Shared Space Personal Portion of Shared Space 100% Personal Use Basement Workout 300 30 270 Laundry 132 13.2 118.8 Office 198 19.8 178.2 Balance 370 370 Main Dining 300 30 270 Study 300 30 270 Living 300 30 270 Kitchen 300 30 270 Sunroom 265 265 Second Floor Guest Room 150 150 Washroom 68 6.8 61.2 Common 231 23.1 207.9 Bedrooms 751 751 Third Guest Room 360 360 Washroom 100 100 Den 200 200 Total 4325 810 212.9 1916.1 1386 Percentage of Total 18.73% 4.92% 44.30% 32.05% The business use of the Property was determined to be 25% (based on 18.73% + 4.92%) [21] In 2004 and 2005, the Appellant’s B & B was a part time operation. ...
TCC
Shannon v. The Queen, 2009 TCC 231
Signed at Ottawa, Canada, this 27 th day of April 2009. "Robert J. ... Signed at Ottawa, Canada, this 27 th day of April 2009. "Robert J. ...
TCC
Gill v. The Queen, 2012 DTC 1261 [at at 3764], 2012 TCC 302
Hogan” Hogan J. Citation: 2012 TCC 302 Date: 20120906 Docket: 2009-3693(IT)G BETWEEN: JAGMOHAN SINGH GILL, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... [39] For all of these reasons, the appeal is dismissed with costs to the respondent. ... Hogan DATE OF JUDGMENT: September 6, 2012 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Tokunbo Omisade COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: Myles J. ...