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TCC
Sarophim v. The Queen, 2012 DTC 1124 [at at 3131], 2012 TCC 92 (Informal Procedure)
Signed at Ottawa, Canada, this 21 st day of March 2012. “Lucie Lamarre” Lamarre J. ... Statutory Provisions Income Tax Act Deductions SECTION 18: 18(1) (1) General limitations. ... [15] The appeal is dismissed Signed at Ottawa, Canada, this 21 st day of March 2012. ...
TCC
Cameco Corporation v. The Queen, 2014 TCC 45
Costs shall be in the cause. Signed at Ottawa, Canada, this 13th day of February 2014. ... Aird COUNSEL OF RECORD: For the Appellant: Name: Joseph M. ... (" Solid Waste "). ...
TCC
O'Dwyer v. The Queen, 2012 TCC 261
Bocock” Bocock J. Citation: 2012 TCC 261 Date: 20120720 Docket: 2011-3234(IT)G BETWEEN: THOMAS O’DWYER, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Costs are awarded to the Appellant. Signed and issued at Ottawa, Canada this 20 th day of July 2012. ... At all relevant times, Bearstone was the general partner of SRLP. […] 10. ...
TCC
Parr v. The Queen, 2007 TCC 134 (Informal Procedure)
Nethercut Court Registrar A.S.A.P. ... The Court is closed for this day, and will resume tomorrow morning at 9:30.--- Whereupon the hearing was concluded at 4:32 p.m. ... Rossiter DATE OF REASONS FOR JUDGMENT: March 7, 2007 APPEARANCES: Counsel for the Appellant: Mark Greenstein Counsel for the Respondent: Sonia Akibo-Betts COUNSEL OF RECORD: For the Appellant: Name: Mark Greenstein Firm: Krol & Krol Richmond Hill, Ontario For the Respondent: John H. ...
TCC
Mudry v. The Queen, 2008 TCC 160
Signed at Ottawa, Canada, this 20th day of March, 2008. "E. ... Rossiter" Rossiter, J. Citation: 2008TCC160 Date: 20080320 Docket: 2006-2016(IT)G BETWEEN: PETER MUDRY, Appellant, and HER MAJESTY THE QUEEN, Respondent. ...
TCC
Severinov v. The Queen, 2013 DTC 1230 [at at 1260], 2013 TCC 292 (Informal Procedure)
each party shall bear their own costs. Signed at Toronto, Ontario this 19th day of September 2013. ... Woods” Woods J. Citation: 2013 TCC 292 Date: 20130919 Docket: 2012-4325(IT)I BETWEEN: SERGEI SEVERINOV, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Woods” Woods J. APPENDIX Relevant Legislative Provisions Child care expenses 63 ...
TCC
Kosma-Kare Canada Inc. v. The Queen, 2014 TCC 13
Signed a t Ottawa, Canada, this 14th day of January 2014. “Lucie Lamarre” Lamarre J. ... [78] I would dismiss the appeal with costs. Signed at Ottawa, Canada, this 14th day of January 2014. “Lucie Lamarre” Lamarre J. Translation certified true on this 29th day of August 2014. ...
TCC
ATCO Electric Ltd. v. The Queen, 2007 DTC 974, 2007 TCC 243
Signed at Ottawa, Canada, this 4th day of May, 2007. "G. Sheridan" Sheridan, J. Citation: 2007TCC243 Date: 20070504 Docket: 2004-1170(IT)G BETWEEN: ATCO ELECTRIC LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 4th day of May, 2007. "G. ...
TCC
Blais v. The Queen, 2011 DTC 1008 [at at 55], 2010 TCC 195 (Informal Procedure)
This produced the following picture: [14] Revenues: Rental and other income $12,425.68 ITC for SR&ED from 2001 $0.00 Total revenues $12,425.68 Expenses: Operations : Partner’s salary $0.00 Materials $28,450.26 Administration costs: interest $7,034.28 Capital cost allowance: allotted $18,234.00 Capital expenditures $0.00 Total expenses $53,718.54 Subtotal ($41,292.86) Less: Partner’s compensation 0.00 Net loss ($41,292.86) The CRA split this loss equally between the appellants. ... Conclusion regarding the Partnership’s loss [81] For the purposes of calculating the Partnership’s loss, the revenues and expenses are as follows: Revenues $12,425.68 Expenses Current expenses [77] $22,696.10 Capital expenditures $4,720.59 Interest $7,034.28 Mr. Blais’s salary $0.00 Capital cost allowance $15,506.00 Total expenses $49,956.97 Net loss $37,531.29 [82] In addition, the rental improvements, in the amount of $2,376.69, can potentially be depreciated ...
TCC
B.E.S.T. Linen Supply And Services Ltd v. The Queen, 2007 TCC 468
The Queen, 2007 TCC 468 Court File No. 2005-2022 (GST)G TAX COURT OF CANADA IN RE: Income Tax Act BETWEEN: B.E.S.T. ... Appellant - and- HER MAJESTY THE QUEEN Respondent [OFFICIAL ENGLISH TRANSLATION] Decision and Reasons given by Paris J. Courts Administration Service, 200 Kent Street, Ottawa, Ontario Wednesday, April 4, 2007 at 4:00 p.m. ...