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TCC
Farm Credit Canada v. The Queen, 2017 TCC 29
Pentney Deputy Attorney General of Canada Ottawa, Canada [1] Exhibit AR1, page 431. [2] S.C. 1993, c.14. [3] S.C. 1991, c.45. [4] Exhibit AR1, pages 250, 382, and 512. [5] Exhibit AR1, pages 164, 284, 291, 423, 431 and 559. [6] SAF, paragraph 48. [7] SAF, paragraph 47. [8] 7% prior to July 2006 and 6% from July 2006 to the end of 2007. [9] Defined in subsection 217.1(4). [10] Tax is defined in subsection 123(1) as tax payable under Part IX of the GST Act, which includes Divisions II, III, IV and IV.1. ...
TCC
Scott v. The Queen, 2017 TCC 224
Slattery, a Bankrupt, [1993] 3 S.C.R. 430, at 443-445. [46] Nowegijick v The Queen, [1983] 1 S.C.R. 29, [1983] CTC 20, 83 DTC 5041, ¶30. [47] Slattery, supra note 45, p. 446. [48] Ibid., p. 451. [49] MNR v Huron Steel Fabricators (London) Ltd., (1973) 41 DLR (3d) 407, 73 DTC 5347 (FCA). ...
TCC
Lichtman v. The Queen, 2017 TCC 252 (Informal Procedure)
The 1993 version of the New Shorter Oxford Dictionary also defines “parish” as a “geographical area having a church with a priest or preacher with spiritual responsibility for the people living in the area”. ...
TCC
Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79, aff'd 2021 FCA 96
Section 181 dealt with coupons where a third party paid the supplier for the redemption of a coupon. c) The rules for Exchange Devices were thus originally divided into two sets, namely (i) the rules set out in subsection 157(1) and section 181 which were applicable to all Exchange Devices other than gift certificates (referred to by the Appellant as the “Coupon Rules”), and (ii) the rules set out in subsection 157(2) applicable to gift certificates (referred to by the Appellant as the “Gift Certificate Rules”. d) The Coupon Rules and the Gift Certificate Rules constituted a complete code for Exchange Devices. e) The Coupon Rules and the Gift Certificate Rules were amended in 1993, with retroactive effect to the introduction of the GST. ...
TCC
Rogers Enterprises (2015) Inc. v. The Queen, 2020 TCC 92
CGESR was incorporated in 1993. Its sole shareholder was Rogers Telecommunications Limited (“ RTL ”), a member of the RPC Group, until August 2006 (as described in paragraph REF_Ref536102710 \n \h \* MERGEFORMAT 23 08D0C9EA79F9BACE118C8200AA004BA90B02000000080000000E0000005F005200650066003500330036003100300032003700310030000000 below). ...
TCC
Fiera Foods Company v. The King, 2023 TCC 140
In R v Norman, [1993] OJ No 2802 (QL), 68 OAC 22, the Ontario Court of Appeal explained the importance of reliability at paragraph 47:... ...
TCC
Boles v. The King, 2024 TCC 167
The Queen, [1994] 1 CTC 2127, 1993 CanLII 17342 (TCC) ¶13, as quoted in Savage, supra note 34, ¶ 16. [190] Transcript, vol. 17, (March 20, 2024), p. 2567, lines 11-22. [191] Transcript, vol. 2, (February 4, 2020), p. 209. [192] Transcript, vol. 2, (February 4, 2020), p. 209. [193] Transcript, vol. 2, (February 4, 2020), p. 218. [194] Transcript, vol. 2, (February 4, 2020), p. 210. [195] Stewart, supra note 14, ¶ 50(i). [196] Brown, supra note 16, ¶ 27. [197] Transcript, vol. 12, (March 12, 2024), p. 1793-1797. [198] Transcript, vol. 18, (March 21, 2024), p. 2743-2744, 2754-2756. [199] Transcript, vol. 12, (March 12, 2024), p. 1795, lines 4-5. [200] Transcript, vol. 12, (March 12, 2024), p. 1798, lines 17-24. [201] Transcript, vol.18, (March 21, 2024), p. 2746, lines 9-15. [202] Transcript, vol. 2, (February 4, 2020), p. 301, lines 3-17, 302, lines 23-28. [203] I assume that Mr. ...
TCC
Cassan v. The Queen, 2017 TCC 174
Beblow [1993] 1 S.C.R. 980, at p. 991-92, “the central element of a gift [is the] intentional giving to another without expectation of remuneration”. [24] The essential ingredients of a legally valid gift are not in dispute. ... Beblow, [1993] 1 S.C.R. 980 (“ Beblow ”), Thorsteinson Estate v. Olson, 2016 SKCA 134, St. ...
TCC
Grenon v. The Queen, 2021 TCC 30
For the same reason, there was not a lawful distribution pursuant subparagraph (1)(d.2)(ii) of Regulation 4900. [48] It has been noted that this provision has very little practical application today since it was introduced as a retroactive relieving measure in 2001 for units of certain mutual funds sold by private placement between 1993 and 1999. [345] As a result, the Court must reject this argument in its entirety. l) Conclusion [346] In the end, it is difficult for the Court to disagree with the Respondent’s suggestion that the Appellant has demonstrated a wanton and reckless disregard for the requirements of the securities legislation, the OME and the OM. [347] Without going that far, I would at least conclude that the Appellant was careless, cavalier and possibly indifferent. ... Canada (1993) FCJ No. 740 (FCA), 2 C.T.C. 257 (“ Smith ”), the issue was the extent to which a taxpayer had to be involved in the attribution of a benefit to a third party to engage subsection 56(2). ...
TCC
Drouin v. The Queen, 2014 DTC 1016 [at at 2564], 2013 TCC 139
Canada, [1993] 4 S.C.R. 695. These standards or objective factors, which were listed by Justice Dickson in Moldowan, supra, make it possible to make an "overall assessment. . . whether or not the taxpayer is carrying on the activity in a commercial manner" (paragraph 55 of Stewart). ...