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TCC

Lee v. The Queen, 2012 TCC 335 (Informal Procedure)

Signed at Ottawa, Ontario this 25th day of October 2012.       “J. M. Woods” Woods J.         Citation: 2012 TCC 335 Date: 2012 1025 Docket: 2012-1662(GST)I   BETWEEN:   BRADMAN LEE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Each party shall bear their own costs.            Signed at Ottawa, Ontario this 25th day of October 2012.       ...
TCC

York Region Sleep Disorders Centre Incorporated v. M.N.R., 2013 TCC 108

Signed at Ottawa, Canada, this 16 th day of April 2013.     “R.S. Bocock” Bocock J.         ... REASONS FOR JUDGMENT   Bocock J.   I.       Nature of Appeal   [1]              These two appeals, one in respect of the Employment Insurance Act (the Act ”) and the other under the Canada Pension Plan (the Plan ”), again place before the Court the well litigated question of whether ancillary health care providers are employees or independent contractors.    ...   [32]         The appeals are therefore dismissed.            Signed at Ottawa, Canada, this 16 th day of April 2013.       ...
TCC

Ayala v. The Queen, 2010 TCC 206 (Informal Procedure)

The Queen, 2010 TCC 206 (Informal Procedure)         Docket: 2008-3345(IT)I BETWEEN: ÉLIAS JAVIER AYALA, Appellant, and   HER MAJESTY THE QUEEN, Respon dent.   ...   [18]          For these reasons, the appeals must be dismissed.     Signed at Ottawa, Canada, this 15th day of April 2010.        "Réal Favreau" Favreau J.       ...
TCC

Giguère v. The Queen, 2012 TCC 309

The Queen, 2012 TCC 309       Docket: 2010-2890(IT)G BETWEEN: SYLVIE GIGUÈRE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Translation certified true on this 6 th of February 2013.     François Brunet, Revisor         Citation: 2012 TCC 309 Date: 20120906 Docket: 2010-2890(IT)G   BETWEEN: SYLVIE GIGUÈRE, Appellant and   HER MAJESTY THE QUEEN, Respondent.     [OFFICIAL ENGLISH TRANSLATION]       REASONS FOR JUDGMENT   Favreau J. ...
TCC

Zazai Enterprises Inc. v. M.N.R., 2008 TCC 606

      Campbell J. Miller” C. Miller J.       Citation: 2008 TCC 606 Date: 20081106 Docket: 2008-654(EI) 2008-655(CPP)   BETWEEN: ZAZAI ENTERPRISES INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.       ... Sarmiento Counsel for the Respondent: Alexandra Humphrey   COUNSEL OF RECORD:          For the Appellant:                             Name:                                                    Firm:          For the Respondent:                    John H. ...   [6]           [2001] 2 S.C.R. 983.   [7]           [2008] 1 C.T.C. 220 (F.C.A.). ...
TCC

Varma v. M.N.R., 2004 TCC 778

., 2004 TCC 778       Docket: 2004-581(EI) BETWEEN: ANIL KUMAR VARMA, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent. and   9036-3896 Québec Inc., Intervener.   ... Donuts, 1580 St-Hubert           1998 1999 2000 2001 2002 To Anil Kumar Varma nil nil nil $6,000 nil To Arun Kuamr Varma $9,000 nil $4,000 nil nil             T4 from 90146150 Québec Inc- D. ... Savoie   DATE OF JUDGMENT: December 13, 2004   APPEARANCES:   For the Appellant: The Appelant himself   Counsel for the Respondent: Emmanuelle Faulkner     Agent for the Intervener: Raj Kumar Varma   COUNSEL OF RECORD:   For the Appellant:     Name:     Firm:     For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada   For the Intervenor:     Name:     Firm:     ...
TCC

Olver v. The Queen, 2008 TCC 352 (Informal Procedure)

Signed at Ottawa, Canada, this 11th day of June, 2008.     “E.A. Bowie” Bowie J.       ... Signed at Ottawa, Canada, this  day of June, 2008.     “E.A. Bowie” Bowie J.         ...   [2]           [2002] 2 S.C.R. 645.   [3]           Ibid. @ para. 50   [4]           [1978] 1 S.C.R. 480.   ...
TCC

Teelucksingh v. The Queen, 2011 TCC 253

The Queen, 2011 TCC 253       Docket: 2005-1930(IT)G BETWEEN:   LLOYD M. ... Miller     DATE OF ORDER:                           May 9th, 2011     PARTICIPANTS:                              N/A     COUNSEL OF RECORD:          For the Appellant:                             Name:                      A. ...   [2]           2010 TCC 323. [3]           [1993] 1 F.C. 541.   [4]           2009 TCC 540 ...
TCC

Trieste v. The Queen, 2012 DTC 1125 [at at 3133], 2012 TCC 91, aff'd 2012 FCA 320

Signed at Ottawa, Canada, this 21 st day of March 2012.     “Lucie Lamarre” Lamarre J.         ... The relevant provisions of Article IV read as follows:   Canada–United States Tax Convention   Article IV   Residence   1. ...   [32]          The appeals are therefore dismissed with costs.     Signed at Ottawa, Canada, this 21 st day of March 2012.     ...
TCC

The Canadian Medical Protective Association v. The Queen, 2008 TCC 33, [2008] GSTC 88, aff'd supra

The Queen, 2008 TCC 33, [2008] GSTC 88, aff'd supra       Citation: 2008TCC33 Date: 20080410 Docket: 2005-98(GST)G BETWEEN:   THE CANADIAN MEDICAL PROTECTIVE ASSOCIATION,   Appellant, and   HER MAJESTY THE QUEEN,   Respondent.         ... Bowman” Bowman, C.J.               CITATION: 2008TCC33   COURT FILE NUMBER: 2005-98(GST)G   STYLE OF CAUSE: The Canadian Medical Protective Association v. ... Box 50     Toronto, ON  M5X 1B8         Counsel for the Respondent   John H. ...

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