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TCC

Peintures Cyclone Inc. v. M.N.R., 2008 TCC 484

Signed at Ottawa, Canada, this 25t h day of Se ptember 2008.     "Alain Tardif" Tardif J.     Translation certified true on this 8th day of January 2009.   Brian McCordick, Translator         Citation: 2008 TCC 484 Date: 20080925 Docket: 2007-3963(EI)   BETWEEN: PEINTURES CYCLONES INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ...   [37]          The appeal is allowed.   Signed at Ottawa, Canada, this 25th day of September 2008.             ...
TCC

Leger v. The Queen, docket 2001-1988(IT)I (Informal Procedure)

The Queen, docket 2001-1988(IT)I (Informal Procedure)         [OFFICIAL ENGLISH TRANSLATION]   2001-1988(IT)I   BETWEEN:   OMER G. ... Signed at Ottawa, Canada, this 8th day of March 2002.         "François Angers" J.T.C.C.         Translation certified true on this 20th day of May 2003.       Sophie Debbané, Revisor         [OFFICIAL ENGLISH TRANSLATION]   Date: 20020308 Docket: 2001-1988(IT)I   BETWEEN:   OMER G. ...
TCC

9203-8371 Québec Inc. v. The Queen, 2013 TCC 110

The Queen, 2013 TCC 110       2013 TCC 110 2011-1947(GST)G                     IN THE TAX COURT OF CANADA   BETWEEN:              9203-8371 QUÉBEC INC. APPELLANT,-and-                              HER MAJESTY THE QUEEN RESPONDENT.       ... Thank you.               Translation certified true on this 17th day of July 2013.         ...
TCC

Aridi v. The Queen, 2013 DTC 1189 [at at 1015], 2013 TCC 74

The Queen, 2013 DTC 1189 [at at 1015], 2013 TCC 74         Docket: 2010-2203(IT)G BETWEEN: IBRAHIM ARIDI, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Hogan" Hogan J.             Translation certified true on this 12th day of July 2013.         ...
TCC

Scully v. The Queen, 2008 TCC 617 (Informal Procedure)

The Queen, 2008 TCC 617 (Informal Procedure)         Docket: 2008-1512(IT)I BETWEEN:   TERRENCE SCULLY, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Appeal heard on September 12, 2008, at Moncton, New Brunswick.   ... Signed at Ottawa, Canada, this 10 th day of November 2008.         “Robert J. Hogan” Hogan J.         Citation: 2008 TCC 617 Date: 20081110 Docket: 2008-1512(IT)I BETWEEN: TERRENCE SCULLY, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...
TCC

Qadir v. The Queen, 2007 TCC 405

The Queen, 2007 TCC 405                                                                                                  Court File No. 2003-22(IT)G                                                                                                                      2003-2023(IT)G                                                     TAX COURT OF CANADA     BETWEEN:                                                            IRFAN S. QADIR                                                                                                                                 Appellant                                                                   - and-                                                 HER MAJESTY THE QUEEN                                                                                                                               Respondent                 JUDGMENT RENDERED BY HONOURABLE MR. ... APPEARANCES   Mr. Thomas McRae                                                                                        for the Appellant     Ms Marie-Therese Boris                                                                              for the Respondent Ms Jenna Clark   Also Present:   Ms Roberta Colombo                                                                                       Court Registrar    Ms Shirley Sereney                                                                                           Court Reporter                                                  A.S.A.P. ...
TCC

Harvey v. The Queen, 2014 TCC 41

Signed at Ottawa, Canada, this 6 th day of February 2014.         “David E. Graham” Graham J.         Citation: 2014 TCC 41 Date: 20140206 Docket: 2011-249(IT)G BETWEEN: GLEN HARVEY, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... Signed at Ottawa, Canada, this 6 th day of February 2014.         “David E. ...
TCC

Poulin v. The Queen, 2010 TCC 313

Signed at Ottawa, Canada, this 15th day of June 2010.       “Alain Tardif” Tardif J.                 ... No costs will be awarded.     Signed at Ottawa, Canada, this 15th day of June 2010.         “Alain Tardif” Tardif J.             Translation certified true on this 10th day of November 2010.         ...
TCC

Rogers v. The Queen, 2014 DTC 1109 [at at 3230], 2014 TCC 101 (Informal Procedure)

The Queen, 2014 DTC 1109 [at at 3230], 2014 TCC 101 (Informal Procedure)       Docket: 2013-1695(IT)I   BETWEEN:   ROBERTA M. ... Lyons" Lyons J.           Citation: 2014 TCC 101 Date: 20140328 Docket: 2013-1695(IT)I   BETWEEN: ROBERTA M. ...   [5]                Exhibits A-3 and A-4.   [6]               The charts produced by Mr. ...
TCC

Oxford Properties Group Inc. v. The Queen, 2016 TCC 204, rev'd 2018 FCA 30

Those steps consist in ascertaining: 1.             Whether there is a tax benefit arising from a transaction under subsections 245(1) and (2). 2.             ... Rather, relevant provisions are related because they are grouped together or because they work together to give effect to a plausible and coherent plan (R.  ... (“GP16”) and GP Co 18 Inc. (“ GP18 ”); (b)   OPGI Office LP and GP16 formed RAC Limited Partnership (“ RAC LP ”) under the LPA. ...

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