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Little" Little J.       Docket: 2009-1627(CPP) BETWEEN:   RONALD S. ...   [60]          The appeals are allowed.   Signed at Vancouver, British Columbia this 4th day of May 2011.       ... Sandhu     COUNSEL OF RECORD:   For the Appellant:   Name:   Firm:     For the Respondent: Myles J. ...

Hogan” Hogan J.         Docket: 2013-887(IT)I BETWEEN: KHORSHID RASULI, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Hogan DATE OF JUDGMENT: November 18, 2014   APPEARANCES:   For the Appellants: The Appellants themselves Counsel for the Respondent: Selena Sit Christa Akey   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

Bowie” Bowie J.           Citation: 2008 TCC 544 Date: 20080926 Docket: 2007-4329(IT)I BETWEEN: MARILYN JAHNKE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...   [4]           Ibid, at para. 26.   [5]           [1925] S.C.R. 45.   [6]           [1948] S.C.R. 486 ...   [7]           R.S.C. 1985, c. T-2.   [8]           S.O.R./93-12.   [9]           S.S. 1989-90, c. ...

Webb” Webb, J.           Citation: 2010TCC325 Date: 20100615 Docket: 2007-4122(IT)G   BETWEEN: CHI-LUEN HO, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Signed at Ottawa, Canada, this 15 th day of June, 2010.         “Wyman W. Webb” Webb, J.   Schedule “A”     Agreed Statement of Facts     1.                   ...

The Queen, 2007 TCC 739 (Informal Procedure)       Docket: 2006-3665(GST)I BETWEEN: MICHEL SCHOEB, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 7th day of December 2007.     “Lucie Lamarre” Lamarre, J.   ...   [15]     Accordingly, the appeal is allowed.   Signed at Ottawa, Canada, this 7th day of December 2007.   ...

  [13]     I quote a few paragraphs from that letter:   [TRANSLATION]               We hereby wish to advise you that we have assessed your case under        An Act to facilitate the payment of support.               ... For the year 2001: ·         Tuition fees of $187. ·         Education amounts of $480. ·         Medical expenses of $470. ·         Eligible donations of $5 ... Signed at Ottawa, Canada, this 18th day of June 2007.       “Louise Lamarre Proulx” Lamarre Proulx J.     ...

Signed at Magog, Quebec, this 13th day of August 2014.       “Robert J. ... P-3, subsection 1(g). [7]    Ibid., section 4. [8]   Ibid., section 6. [9]   Ibid., section 24. [10]             Continental Bank Leasing Corp. v. ... No. 63 (QL), at paras. 23‑24. (“ Continental Bank ”). [11]             Backman v. ...

The Appellant did not directly supervise Sanderson. 36.    Sanderson’s hours were flexible. 37.    ... B.      Wiebe Door / Sagaz Factors (1)     Control [20]         Control, in the context of distinguishing employees from independent contractors, is often defined as the ability or right of a payer to exercise control over how a worker performs his duties. ... Pentney Deputy Attorney General of Canada Ottawa, Canada For the Intervenors:     [1]   Vern, Krishna, The Fundamentals of Income Tax Law (Toronto: Carswell, 2009). [2]   [1986] 3 F.C. 553. [3]   [2001] 2 S.C.R. 983, 2001 SCC 59. [4]   Ibid., at para. 47. [5]   Ibid., at paras. 47 and 48. [6]   2013 FCA 85. [7]   Exhibit R-1, Respondent's Book of Documents at Tab 4, p.11 of 23. ...

In deciding the question, the Court must consider various factors, including: [2] •      the nature of the property; •      the length of the period of ownership; •      the frequency or number of other similar transactions by the taxpayer; •      the circumstances responsible for the sale of the property; and •      the taxpayer ’s motive in acquiring the asset.   ... V.      Positions of the Parties [23]         The Respondent submits that Mr. ... The Queen, 86 DTC 6421 (FCTD). [3]   2009 SCC 1, [2009] 1 S.C.R. 3. [4]   2014 FCA 108, at para. 9. [5]  90 DTC 1529. [6]   Ibid. at pp. 1539-1540. [7]   92 DTC 6346. [8]   Ibid. at p. 6348. [9]   94 DTC 1853. [10]             Ibid. at pp. 1857-1858. [11]              90 DTC 6481 (FCTD), affirmed 92 DTC 6473 (FCA). [12]              [1982] 1 F.C. 554, 81 DTC 5140, [1981] C.T.C. 209. [13]             93 DTC 133. [14]             2010 FCA 35, 2010 DTC 5035. [15]             Ibid. at para. 15. [16]             [1962] S.C.R. 346. [17]             Supra note 14 at para. 19. [18]             Subsection 49(2) provides that a corporation that has granted an option for a consideration realizes a capital gain when the option expires. ...

Hogan Appearances:   For the Appellants: Sanjaya R. Ranasinghe Counsel for the Respondent: Gergely Hegedus Donna Tomljanovic   ORDER           Whereas a judgment was rendered on August 13, 2014;             And whereas the parties were to provide written submissions on costs;             And whereas such submissions have been received and considered;             It is hereby ordered that the Appellants are awarded costs of $13,000 plus disbursements of $1,714.50 in accordance with the attached reasons. ... Hogan” Hogan J.     Citation: 2014 TCC 362 Date: 201412 02 Dockets: 2012-438(IT)G 2012-439(IT)G BETWEEN: RONALD OTTESON, DONNA OTTESON, Appellants, and HER MAJESTY THE QUEEN, Respondent.   ... Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]   2014 TCC 278 at para. 2. [2]   2012 TCC 327, 2012 DTC 1276 at para. 25. [3]   2009 TCC 472, 2009 DTC 1308. [4]   [1999] 3 C.T.C. 2024. [5]   2010 TCC 490, 2010 DTC 1353 at para. 24. [6]   2012 TCC 273, 2012 DTC 1222. [7]   2014 TCC 42, 2014 DTC 1063. [8]   Otteson v. ...