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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. ...

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