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TCC

Gariépy c. La Reine, 2007 TCC 513 (Informal Procedure)

Fitted; fit, suitable  ...   2.   Modified so as to suit new conditions.     Le Robert   Aménagé   1.   Disposé, distribué, et préparé méthodiquement (une construction, un espace organisé par l’homme) en vue d’un usage déterminé […] Organisé.   […]         Vx ou régional. ...   [25]     For these reasons, the appeal is dismissed.     Signed at Ottawa, Canada, this 26th day of September 2007.     ...
TCC

Humber v. The Queen, 2010 DTC 1170 [at at 3371], 2010 TCC 253 (Informal Procedure)

John’s, Newfoundland & Labrador   By: The Honourable Justice Judith Woods   Appearances:   Agent the Appellant: Fred Cole   Counsel for the Respondent: Devon E. ... Signed at Ottawa, Canada this 6 th day of May 2010.   “J. M. Woods” Woods J.     Citation: 2010 TCC 253 Date: 20100506 Docket: 2009-3451(IT)I   BETWEEN:   GERARD HUMBER, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...
TCC

Cheikhezzein v. The Queen, 2013 TCC 348

The Queen, 2013 TCC 348       Docket: 2013-1587(GST)G BETWEEN: EZZEDDINE CHEIKHEZZEIN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Motion dealt with by written submissions   By: The Honourable Mr. ... costs are awarded to the Respondent and fixed at $500.00.            Signed at Toronto, Ontario, this 1 st day of November 2013.   ... Bocock” Bocock J.               Citation: 2013 TCC 348 Date: 20131101 Docket: 2013-1587(GST)G   BETWEEN: EZZEDDINE CHEIKHEZZEIN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...
TCC

Sheehan v. M.N.R., 2011 TCC 473

., 2011 TCC 473         Dockets: 2010-2622(EI) 2010-2623(EI) BETWEEN: GILBERTE SHEEHAN, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent. ... Daniela Possamai, Translator         Citation: 2011 TCC 473 Date: 20111006 Dockets: 2010-2622(EI) 2010-2623(EI)   BETWEEN:   GILBERTE SHEEHAN,   Appellant, and   THE MINISTER OF NATIONAL REVENUE,   Respondent.   [OFFICIAL ENGLISH TRANSLATION]     REASONS FOR JUDGMENT     Tardif J.   [1]               The appeals involve the insurability of work performed during the two following periods:   a.       ...
TCC

Harvey v. The Queen, 2013 TCC 298

Harvey is entitled to the following additional deductions:           $2,000 in home office expenses in each of his 2003 and 2004 taxation years;           $1,200 in meals and entertainment in each of his 2003 and 2004 taxation years;           $600 in taxi expenses in 2003;           $1,200 in parking expenses in 2003;           $13,623.70 in vehicle repair expenses in 2004; and           $2,575.36 in vehicle lease expenses in 2004.   Signed at Ottawa, Canada, this 26 th day of September 2013.         “David E. ... Davis to be a credible witness.     The Business:   [7]              Mr. ...
TCC

Aapex Driving Academy Ltd. v. The Queen, 2009 TCC 13 (Informal Procedure)

Signed at Vancouver, British Columbia, this 8th day of January 2009.         ...   [17]     Since success is divided, I am not prepared to award any costs.       Signed at Vancouver, British Columbia, this 8th day of January 2009.         ...
TCC

Abhar v. M.N.R., 2015 TCC 166

Cartier was paid by the job as opposed to Mr. Ahern’s compensation which was by the hour. [5]              I would comment at the outset that Mr. ... Ahern be an independent contractor. [28]         The appeal will be allowed.          ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...
TCC

I-D Foods Corporation v. The Queen, 2013 TCC 15

The Queen, 2013 TCC 15         Docket: 2010-1002(GST)G BETWEEN: I-D Foods corporation, Appellant, and   HER MAJESTY THE QUEEN, Respondent.  ____________________________________________________________________ Appeal heard on November 13, 2012, at Montreal, Quebec.   ... Signed this 17 th day of January 2013.     “Pierre Archambault” Archambault J.           Citation: 2013 TCC 15 Date: 20130117 Docket: 2010-1002(GST)G BETWEEN: I-D Foods corporation, Appellant, and   HER MAJESTY THE QUEEN, Respondent.         ...
TCC

Bergeron v. The Queen, 2008 TCC 165 (Informal Procedure)

  [14]          For these reasons, the appeal is dismissed.     Signed at Ottawa, Canada, this 14th day of April 2008.       "Paul Bédard" Bédard J.               Translation certified true on this 26th day of May 2008.   ... Her Majesty the Queen   PLACE OF HEARING:                               Montréal, Quebec   DATE OF HEARING:                                 February 11, 2008   REASONS FOR JUDGMENT BY:               The Honourable Justice Paul Bédard   DATE OF JUDGMENT:                              April 14, 2008     APPEARANCES:   Agent of the Appellant: Ronald Gagnon     Counsel for the Respondent: Susan Shaughnessy     COUNSEL OF RECORD:          For the Appellant:                        Name:                                                                                Firm:          For the Respondent:                              John H. ...
TCC

3105822 Canada Inc. v. M.N.R., 2008 TCC 305

., 2008 TCC 305         Docket: 2007-771(EI) BETWEEN: 3105822 CANADA INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent. ... Signed at Montréal, Quebec, this 16th day of May 2008.       "Lucie Lamarre" Lamarre J.   ... Susan Deichert, Reviser           Citation: 2008TCC305 Date: 20080516 Docket: 2007-771(EI) BETWEEN: 3105822 CANADA INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ...

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