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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. ...