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TCC
Pièces automobiles Lecavalier Inc. v. The Queen, 2014 DTC 1126, 2013 TCC 310
[9] In 1993, following an estate freeze, the four children of Roger Fugère Senior became shareholders in the company. ...
TCC
Barejo Holdings ULC v. The Queen, 2015 DTC 1216 [at at 1405], 2015 TCC 274, aff'd on other grounds 2016 FCA 304
Crabtree Estate [1993] 1 S.C.R. 1027 at 1048-9. [Emphasis added] [78] The Court in Coast Capital looks at the legislation in question and follows the Canadian Commercial Bank mandated approach in determining the transaction’s legal substance. [79] In La Senza, the Quebec Court of Appeal looked at the use of the words loans and advances in the definition of taxable capital from a unified textual, contextual and teleological approach. ...
TCC
Duguay v. The Queen, docket 94-1081-IT-G
Canada, [1993] 2 C.T.C. 2440. Counsel for the appellants relied in particular on the following passage from the Federal Court of Appeal’s decision in The Queen v. ...
TCC
Scavuzzo v. The Queen, 2005 TCC 772
The Queen (1993), 93 D.T.C. 791, at 792 per Bowman T.C.C.J.; Thorsteinson v. ...
TCC
Robertson v. The Queen, docket 2000-1562(GST)G
In 1993 he was a file clerk, then he became a cash clerk, a payroll clerk, an assistant accountant and then a bookkeeper for the Coca Cola franchise. ...
TCC
SLX Management Inc. v. The Queen, 2010 TCC 148
., [1993] 4 S.C.R. 695 (S.C.C.) the issue was whether the taxpayer could deduct child care expenses from a business income. ...
TCC
Husky Oil Limited v. The Queen, 2009 TCC 118
Canada, [1993] 1 C.T.C. 226, dismisses the application of this rule as follows: ... ...
TCC
Stanfield v. The Queen, 2007 TCC 480
The Queen (1993), 94 DTC 6050 at 6053 per Hugessen, J.A. (as he then was).) ...
TCC
Centre Hospitalier Le Gardeur c. La Reine, 2007 TCC 425
Formerly used more widely to include all ingredients used in chemistry, pharmacy, dyeing, and the arts generally, as still in French. [47] Supr a note 23, page 56. [48] According to the explanatory note of Part I of Schedule VI dealing with Bill C-112 (C.S. 1993, c. 27), "[t]he title of Part I of Schedule VI is amended following the addition of section 5 in this Part". [49] Supr a note 23, page 69 et seq. [50] Supr a note 23, page 69. [51] "…if the enactment is not clear. ...
TCC
Denise Vachon, 2008 TCC 480
He explained that he has three children: one of them was born in 1993 and the others were born in 1990. ...