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TCC

Murray v. The Queen, 2014 DTC 1085 [at at 3111], 2013 TCC 253

Signed a t Toronto, Ontario, this 20th day of August 2013.        "Johanne D’Auray" D'Auray J.   ... [OFFICIAL ENGLISH TRANSLATION]   REASONS FOR JUDGMENT     D'Auray J.   ... Murray as follows:   2001     Benefits conferred   $243,594.00 Management fees   $532,000.00 Total   $775,594.00 CPP and QPP deductions   $1,496.00 Total income   $774,098.00       2002     Benefits conferred   $218,281.00 Management fees- MTC $932,574.00   Management fees- MCF $98,143.00 $1,030,717.00 Total   $1,248,998.00 CPP and QPP deductions          $1,673.00 Total income   $1,247,325.00       2003     Income as reported   $648,570.00 Benefits conferred   $94,400.00 Total   $742,970.00 CPP and QPP deductions   $1,802.00 Total income   $741,168.00   [29]         Two witnesses appeared at the hearing: Mr. ...
TCC

Rouleau c. La Reine, 2007 DTC 1619, 2007 TCC 338 (Informal Procedure)

Signed at Georgeville, Quebec, this 17th day of September 2007.     "Pierre Archambault" Archambault J.         ... (established) [3]   (c)        Omzar incorporated on November 27, 1990, for the purpose of doing work held out to be research and development; it was to carry out a variety of work, and, to this end, nine partnerships ("the Partnerships") were created. [4]       1990     Dreyfus Bio‑Systems           1991   Bio-Systems 1   Ersol   VCA Commu-sys       1992     Bio-Systems   Solarix   Cablotel   Communicab (admitted)   (d)        The actual proponent and organizer of the Partnerships was Omzar and its directing mind, Abdel Jabbar Abouelouafa ("Jabbar"). ... Here is an excerpt from this scenario:              [TRANSLATION]   Assuming an investment of                   $15,000         The following amount will be returned as a right of first refusal                    $ 7,500         If there is a loan, the interest cost until May '93 will be                         $ 313         Net cost, including borrowing cost:                    $ 7,813         The tax savings will be:                   $10,434           + a federal tax credit of: that can be carried back to previous years                             $0         Tax refund                   $10,434         Profit, with no loan                       2,934                                       Profit, with loan                       2,622                                         [24]     Mr. ...
TCC

Armenti v. The Queen, 2007 TCC 389

Signed a t Ottawa, Canada, this 21st day of August 2007.   "Paul Bédard" Bédard J.       ... Could you…   A. Oh! I’m sorry, I apologize.   Q. speak to the Judge.   ...   [21]     For these reasons, the appeal is allowed, with costs.     ...
TCC

Geddes v. M.N.R., 2011 TCC 381

Signed at Ottawa, Canada, this 8 th day of August 2011.     “Johanne D’Auray” D'Auray J.         Citation: 2011 TCC 381 Date: 20110808 Docket: 2010-3092(EI)   BETWEEN: COREEN GEDDES, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.       ...   [33]    The appeal is therefore dismissed.               Signed at Ottawa, Canada, this 8 th day of August 2011.     ...
TCC

Campbell v. The Queen, 2009 TCC 431

The Queen, 2009 TCC 431         Docket: 2007-4441(IT)G   BETWEEN: BERNICE A. ... “Diane Campbell” Campbell J.         Citation: 2009 TCC 431 Date: 20090909 Docket: 2007-4441(IT)G   BETWEEN: BERNICE A. ...   [55]          The appeal is therefore dismissed, with costs.   Signed at Summerside, Prince Edward Island, this 9th day of September 2009.       ...
TCC

Grimard v. The Queen, 2008 TCC 98 (Informal Procedure)

The Queen, 2008 TCC 98 (Informal Procedure)         Docket: 2007-3518(IT)I BETWEEN: VÉRONIQUE GRIMARD, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...   ·         The Respondent relied on the following decisions:   Matte v. ... Signed at Ottawa, Canada, this 6th day of March 2008.     "Alain Tardif" Tardif J.             ...
TCC

Grewal v. M.N.R., 2003 TCC 839

AND BETWEEN: Docket: 2002-4309(EI)   GURCHARAN GREWAL, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.             ... The gross and net pay alleged for each period is:     Gross Net   2000 $7,042.50 $5,498.72 2001 $8,208.72 $6,521.64   The only remuneration paid to Amar Grewal is the following:   2000 Cheque October 22, 2000 $4,919.02     2001   Cheque October 1, 2001 Cheque October 28, 2001   $4,886.13 $1,274.57   Total $16,160.40             [13]     Respecting Gurcharan Grewal, the alleged periods of employment are May   28 to November 11, 2000 and July 1 to October 20, 2001.   ... The Queen   PLACE OF HEARING Kelowna, British Columbia   DATE OF HEARING October 20, 2003   REASONS FOR JUDGMENT BY: The Honourable Justice Beaubier   DATE OF JUDGMENT November 12, 2003   APPEARANCES:   Agent for the Appellant Inderjit Sandhu   Counsel for the Respondent: Bruce Senkpiel   COUNSEL OF RECORD:   For the Appellant:   Name:     Firm:     For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada       ...
TCC

Holzhey v. The Queen, 2008 DTC 2607, 2007 TCC 247

Signed at Ottawa, Canada, this 9th day of May 2007.       “Brent Paris” Paris J.           ... Signed at Ottawa, Canada, this 9th day of May 2007.       “Brent Paris” Paris J.   ... Graham     Counsel for the Respondent: Eric Douglas   COUNSEL OF RECORD:          For the Appellant:                             Name:                      David E. ...
TCC

Nantel v. The Queen, 2010 DTC 1264 [at at 3836], 2009 TCC 599

Translation certified true on this 31st day of March 2010.     François Brunet, Revisor   Docket: 2006-3540(IT)G   BETWEEN: DENIS LAROCQUE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...     [4]               In her tax report for the 1999 taxation year, Ms. ...     [5]               In his tax return for the 1999 taxation year, Mr. ...
TCC

Picard v. The Queen, 2008 TCC 506

The Queen, 2008 TCC 506         Docket: 2006-1070(IT)G   BETWEEN: GUY PICARD, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 7th day of October 2008.         "Paul Bédard" Bédard J.             ... Erich Klein, Revisor         Citation: 2008 TCC 506 Date: 20081007 Docket: 2006-1070(IT)G BETWEEN:   GUY PICARD, Appellant,     and       HER MAJESTY THE QUEEN, Respondent.     ...

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