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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. ...