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TCC

Caisse populaire Desjardins de Québec v. The Queen, 2013 TCC 376 (Informal Procedure)

Here are some of its provisions:   [translation]   VARIABLE CREDIT CONTRACT     1.       ... Wilson & Lafleur Ltée, 2004, p. 237), the word “exigible” is also defined as follows:   Exigible adj      1.     ... exigibility               Engl.      exigible      2.     Said of a debt that the creditor may immediately               claim payment for, without waiting for the end of a               term or the fulfilment of a condition.               ...
TCC

Bailey v. The Queen, 2011 TCC 227 (Informal Procedure)

Signed at Vancouver, British Columbia, this 22nd day of June 2011.       ... Little” Little J.         Citation: 2011 TCC 227 Date: 2011 0622 Docket: 2009-1277(IT)I BETWEEN: GARNETT BAILEY, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... I have also concluded that the following amounts should be added to the Partnership’s capital cost allowance schedule:             Arn’s Equipment Invoice # 100751                     1,743.83           Arn’s Equipment Invoice # 100457                       12,497.39           Arn’s Equipment Invoice # 100748                       11,422.25           Total (see Exhibit A-10):                                        $25,663.47   (See capital cost allowance schedule at paragraph XV, on page 9.)   ...
TCC

Boisvert v. The Queen, 2008 TCC 323 (Informal Procedure)

Signed a t Ottawa, Canada, t his 11th day of J une 2008.       "Réal Favreau" Favreau J.       ... The definition of the expression "commencement day" found in subsection 56.1(4) of the Act reads as follows:               Définitions.   ... Signed at Ottawa, Canada, this 11th day of June 2008.       "Réal Favreau" Favreau J.         ...
TCC

Merchant Law Group v. The Queen, 2008 TCC 49

Signed at Ottawa, Canada, this 28th day of January, 2008.     "E. ... Signed at Ottawa, Canada, this 28th day of January, 2008.       "E. ... Rossiter   DATE OF ORDER:                           January 28, 2008   APPEARANCES:   Counsel for the Appellant Anthony Merchant     Counsel for the Respondent: Lyle Bouvier   COUNSEL OF RECORD:          For the Appellant:                                                    Name:                      Anthony Merchant                                         Firm:                     Merchant Law Group                                                                    For the Respondent:                    John H. ...
TCC

Duchesne c. M.R.N., 2005 TCC 59

Courcy. [27]     In the case at bar, she prepared the following tables: Berthold Duchesne 1993 Éric Duchesne 1993 weeks of salary # of weeks weeks of salary # of weeks February 14 to 20 February 21 to 27 March 14 to 20 April 25 to May 1 May 9 to 15 June 20 to 26 June 27 to July 3 July 25 to 31 August 8 to 14 August 22 to 28 September 5 to 11         $720 720    720    720    720    720    744    720    720    732    720    $7,956 (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (11) March 7 to 13 April 4 to 24 April 25 to May 1 May 2 to 8 May 16 to June 19 July 4 to 24 July 25 to 31 August 1 to 7 August 15 to 21 August 29 to Sept. 4 September 5 to 11 Sept. 12 to Oct. 2       $150 150    150    150    150    150    150    150    150    150    150       150    $3,300 (1) (3) (1) (1) (5) (3) (1) (1) (1) (1) (1) (3) (22) 1994 1994 weeks of salary # of weeks weeks of salary # of weeks February 14 to 20 February 21 to 27 April 11 to 17 May 8 to 14 June 5 to 11 June 26 to July 2 July 10 to 16 July 31 to August 6 August 14 to 20 August 21 to 27 September 4 to 10 October 2 to 8 720    720    720    720    720    720    720    720    720    720    720    720    $8,640 (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (12) May 22 to June 4 June 19 to 25 June 26 to July 2 July 3 to 9 July 31 to August 6 August 21 to 27 August 28 to Sept. 3 September 4 to 10 September 18 to 24 October 2 to 8 November 20 to 26       $240 240    240    240    240    240    240    240    240    240       240    $2,880 (2) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (12) 1995 1995 weeks of salary # of weeks weeks of salary # of weeks June 14 to 10 June 11 to 17 June 18 to July 1 July 2 to 15 July 16 to 22 July 23 to 29 August 13 to 26 September 10 to 16 September 17 to 23 October 1 to 7 $720 720    720    720    720    720    720    720    720    720         $9,360 (1) (1) (2) (2) (1) (1) (2) (1) (1) (1) (13) April 30 to May 6 May 28 to June 3 June 4 to 10 June 18 to July 2 July 16 to 22 September 17 to 23 September 24 to 30 October 1 to 7 October 8 to 28 November 5 to 18 (1) (1) (1) (2) (1) (1) (1) (1) (3) (2) (14) [28]     On the one hand, the table reveals that the Appellant and his father alternated their work shifts; on the other, it reveals that the Appellant's father earnings were much higher than those of the Appellant. ... She indicated that the determining factors of her recommendations were as follows: ·         the alternating work schedule neither explained nor justified; ·         the number of weeks worked coincided with the number of weeks required to be entitled to unemployment insurance benefits; ·         significant increase in salary; ·         the terms and conditions of payment of wages remained vague. [37]     The burden of proof was on the Appellant. ... ·         Why the alternating work schedule? ·         Why did the work periods coincide with the number of weeks necessary to be entitled to unemployment insurance benefits? ...
TCC

10737 Newfoundland Limited v. The Queen, 2011 DTC 1255 [at at 1460], 2011 TCC 346

Rip" Rip C.J.       Citation: 2011 TCC 346 Date: 20110711 Docket: 2009-2494(IT)G BETWEEN: 10737 NEWFOUNDLAND LIMITED, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...   [45]          The appeals are allowed with costs.     Signed at Ottawa, Canada, this 11th day of July 2011.     ... Rip, Chief Justice   DATE OF JUDGMENT:                    July 11, 2011   APPEARANCES:   Counsel for the Appellant: Wilfrid Lefebvre Vincent Dionne     Counsel for the Respondent: Natalie Goulard Pierre Cossette   COUNSEL OF RECORD:          For the Appellant:                             Name:                      Wilfrid Lefebvre                               Firm:                     Ogilvy Renault                                                           Montréal, Québec          For the Respondent:                    Myles J. ...
TCC

Sokolowski v. The Queen, 2003 DTC 2150, 2003 TCC 730 (Informal Procedure)

The Queen, 2003 DTC 2150, 2003 TCC 730 (Informal Procedure)           Citation: 2003TCC730 Date: 20031009 Dossier: 2000-1798(IT)I BETWEEN: ELWIRA SOKOLOWSKI, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...   $300,000 7492 Janre Estate Development Corp.   $120,000 7425 Armour 19,000   7495 Re/Max Gateway Realty   23,000 7586 Nesrallah   53,000 8338 G. Capello 31,000   6464 Dumont 16,000   8111 Danilov, Frechette 20,000     [3]      The losses claimed result from Kiminco's bankruptcy on July 17, 1989 ...
TCC

Park v. The Queen, 2012 DTC 1254 [at at 3731], 2012 TCC 306

Hershfield" Hershfield J.       Citation: 2012 TCC 306 Date: 20120829 Docket: 2009-2659(IT)G   BETWEEN: JI-HWAN PARK, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...   [69]    For these reasons the appeal is allowed, with costs.        ... Turnell   COUNSEL OF RECORD:          For the Appellant:                             Name & Firm:        George F. ...
TCC

Humber v. The Queen, 2010 DTC 1170 [at at 3371], 2010 TCC 253 (Informal Procedure)

John’s, Newfoundland & Labrador   By: The Honourable Justice Judith Woods   Appearances:   Agent the Appellant: Fred Cole   Counsel for the Respondent: Devon E. ... Signed at Ottawa, Canada this 6 th day of May 2010.   “J. M. Woods” Woods J.     Citation: 2010 TCC 253 Date: 20100506 Docket: 2009-3451(IT)I   BETWEEN:   GERARD HUMBER, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...
TCC

McLarty v. The Queen, 2014 DTC 1162 [at at 3556], 2014 TCC 30

Signed at Ottawa, Canada, this 18th day of June 2014.     "Réal Favreau" Favreau J.           ...  .  .  .   [73]         The classic definition of “sham” in Snook v. ... Pentney     Deputy Attorney General of Canada Ottawa, Canada   ...

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