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TCC
Henriques v. The Queen, 2010 TCC 173 (Informal Procedure)
Signed at Ottawa, Canada, this 25th day of March, 2010. “C.H. McArthur” McArthur J. ... [11] The Appellant’s agent indicated in Exhibit R-3 that Anibal Zuniga (the Appellant’s father-in-law) gave the Appellant or Maxine the following amounts: a) 2003 May 26 $10,000 June 19 $10,000 November 3 $ 6,000 b) 2004 May 7 $ 2,000 November 22 $ 7,000 These amounts cannot be reconciled with the $35,000 and $50,000 referred to earlier. ...
TCC
Bernick v. The Queen, 2003 DTC 839, 2003 TCC 433
Miller" J.T.C.C. Citation: 2003TCC433 Date: 20030626 Docket: 1999-2485(IT)G BETWEEN: HENRY BERNICK, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Bernick analyzed the Bonds and came up with the following values: [1] Schedule "A" List of Securities No. of Bonds Denomination Name Maturity ¥ Million U.S$ Million US$ Value determined by Bernick 1 ¥ Million Tokio Marine & Fire Insurance CV1 31/03/97 1 59 " Mitsui Marine & Fire Insurance CV1 29/03/02 59 54 " Sumitomo Marine & Fire Insurance CV2 31/03/03 54 20 " Nippon Fire & Marine Insurance CV2 31/03/98 20 13 " Yasuda Fire & Marine Insurance CV2 31/03/98 13 147 147 1,000,050 750 U.S.$ 10000 British Gas International Finance Zero 4/11/21 7.5 750,000 [5] In effect, Mr. ... Bonds (125 ¥/$) 1,176,000 7,500,000 U.S. $ British Gas Zero Bonds 7,500,000 8,676,000 8,678,000 LIABILITIES 1,800 Partnership Units 8,678,000 [10] Both the Fire Marine Bonds and UK Bond were recorded at maturity value. ...
TCC
Skyway Developments Ltd v. The Queen, 2007 TCC 616 (Informal Procedure)
Signed at Ottawa, Canada, this 5th day of November, 2007. "E. ... Rossiter" Rossiter, J. Citation: 2007TCC616 Date: 20071105 Docket: 2006-3923(IT)I BETWEEN: SKYWAY DEVELOPMENTS LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. ...
TCC
Coates v. The Queen, 2011 TCC 74 (Informal Procedure)
Signed at Ottawa, Canada, this 8th day of February 2011. "Robert J. Hogan" Hogan J. Citation: 2011 TCC 74 Date: 20110208 Docket: 2009-2841(GST)I BETWEEN: TODD COATES, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 8th day of February 2011. "Robert J. ...
TCC
Compass Group Canada (Beaver) Ltd v. The Queen, 2010 TCC 322
The Queen, 2010 TCC 322 Citation: 2010 TCC 322 Date: 20100622 Docket: 2007-537(GST)G BETWEEN: COMPASS GROUP CANADA (BEAVER) LTD., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... [85] Finally, I wish to thank counsel. Signed at Ottawa, Ontario, this 22nd day of June 2010. ... Robert Connolly Counsel for the Respondent: Lynn Burch John Gibb-Carsley COUNSEL OF RECORD: For the Appellant: Name: George F. ...
TCC
Mortensen v. The Queen, 2010 TCC 164
The Notices of Reassessment were issued on the following basis: Additional Income 1997 - $ 5,398.52 1998 - $48,000.00 Total $53,398.52 [5] The Appellant filed Notices of Objection and on April 2, 2007, the Reassessments were confirmed ... [13] In her Factum, counsel for the Respondent said: … 2. ... The decision by the Alberta Provincial Court was final. … … 13. ...
TCC
Levy v. The Queen, 2008 TCC 273 (Informal Procedure)
Before: The Honourable Justice Lucie Lamarre Appearances: For the Appellant: The Appellant himself Counsel for the Respondent: Vlad Zolia____________________________________________________________________ JUDGMENT The appeals from the assessments made under the Income Tax Act (" ITA ") for the 2002 and 2003 taxation years are allowed, on the following basis: For the 2002 taxation year, the amount of undeclared income is $33,000 instead of $55,321; For the 2003 taxation year, the amount of undeclared income is $15,000 instead of $39,518. ... Signed at Ottawa, Canada, this 30th day of April 2008. "Lucie Lamarre" Lamarre J. ... Signed at Ottawa, Canada, this 30th day of April 2008. "Lucie Lamarre" Lamarre J. ...
TCC
Grondin v. The Queen, 2009 TCC 459 (Informal Procedure)
The Queen, 2009 TCC 459 (Informal Procedure) Docket: 2008-3585(IT)I BETWEEN: MARIO GRONDIN, A ppellant, and HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 15th day of September 2009. "Réal Favreau" Favreau J. ... Signed at Ottawa, Canada, this 15th day of September 2009. "Réal Favreau" Favreau J. ...
TCC
Milani v. The Queen, 2011 TCC 488 (Informal Procedure)
The Queen, 2011 TCC 488 (Informal Procedure) Dockets: 2009-3609(GST)I 2009-3610(GST)I 2009-3611(GST)I BETWEEN: FRANÇOIS MILANI, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Chamberlain, Reviser Citation: 2011 TCC 488 Date: 20111019 Docket: 2009-3609(GST)I 2009-3610(GST)I 2009-3611(GST)I BETWEEN: FRANÇOIS MILANI, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... [77] For all these reasons, the appeals are dismissed, with one set of costs to the respondent. ...
TCC
Gagnon v. The Queen, 2011 TCC 480
The Queen, 2011 TCC 480 Docket: 2008-2700(IT)G BETWEEN: STÉPHANE GAGNON, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 16th day of November 2011. "Réal Favreau" Favreau J. ... "Réal Favreau" Favreau J. Translation certified true on this 22nd day of December 2011. ...