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TCC

Bell v. The Queen, 2009 TCC 523 (Informal Procedure)

Signed at Ottawa, Canada, this 1st day of October, 2009.     “E.A. Bowie” Bowie J.           ... Bowie     DATE OF JUDGMENT:                    October 1, 2009     APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Matthew Canzer     COUNSEL OF RECORD:          For the Appellant:                             Name:                      N/A                                    Firm:                     N/A          For the Respondent:                    John H. ...   [2]           R.S.C. 1985, c. I-21.   [3]           See for example Canada Trustco Mortgage Co. v. ...
TCC

Anthony v. The Queen, 2012 DTC 1275 [at at 3808], 2012 TCC 334 (Informal Procedure)

Each party shall bear their own costs.            Signed at Toronto, Ontario this 21st day of September 2012.       ... Woods” Woods J.         Citation: 2012 TCC 334 Date: 20120921 Docket: 2012-589(IT)I   BETWEEN: DARLENE ANTHONY, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [8]               I would agree with the Crown’s submission.   [9]              Ms. ...
TCC

Presidential MSH Corporation v. The Queen, 2015 DTC 1101 [at pp. 596-610], 2015 TCC 61

By contrast, the French version uses the defined term «  remboursement au titre de dividends  » on the first occasion but switches to the phrase «  le montant du remboursement  » the second time. ... SCHEDULE “A”   AGREED STATEMENT OF FACTS   1.       The Appellant is an investment holding company which previously operated under the name “The Martin Schmerz Holding Corporation”. ... “Schedule “A” [to the Agreed Statement of Facts] Tax Year Add: Refundable Part I Tax Add: Part IV Tax Payable Add: RDTOH at End of Preceding Year (Per Appellant) Add: RDTOH at End of Preceding Year (Per Minister) Deduct: Dividend Refund for Preceding Year (Per Appellant) Deduct: Dividend Refund for Preceding Year (Per Minister) RDTOH Balance End of Year (Per Appellant) RDTOH Balance End of Year (Per Minister) 2004 $ 900.00 $ 79,334.00 $- $- $- $- $ 80,234.00 $ 80,234.00 2005 $ 4,778.00 $ 108,734.00 $ 80,234.00 $ 80,234.00 $- $ 80,234.00 $ 193,746.00 $ 113,512.00 2006 $ 3,066.00 $ 125,291.00 $ 193,746.00 $ 113,512.00 $- $ 113,445.00 $ 322,103.00 $ 128,424.00 2007 $ 7,002.00 $ 102,231.00 $ 322,103.00 $ 128,424.00 $- $ 128,358.00 $ 431,336.00 $ 109,299.00 2008 $- $ 150,881.00 $ 431,336.00 $ 109,299.00 $ 107,481.00 $ 107,481.00 $ 474,736.00 $ 152,698.00 2009 $- $ 141,641.00 $ 474,736.00 $ 152,698.00 $ 120,784.00 $ 120,784.00 $ 495,593.00 $ 173,555.00 2010 $- $- $ 495,593.00 $ 173,555.00 $ 144,801.00 $ 144,801.00 $ 350,792.00 $ 28,754.00 2011 $- $ 7,617.00 $ 350,792.00 $ 28,754.00 $ 106,501.00 $ 28,754.00 $ 251,908.00 $ 7,617.00 2012 $- $- $ 251,908.00 $ 7,617.00 $ 119,617.00 $ 7,617.00 $ 132,291.00 $- SCHEDULE “B”   [38] A purposive analysis of the provision, in the light of its legislative history, also favours the Appellant's position. ...
TCC

Lewis v. The Queen, 2013 DTC 1117 [at at 620], 2013 TCC 137 (Informal Procedure)

Signed at Ottawa, Canada thi s 1 st day of May 2013.     "Patrick Boyle" Boyle J.       Docket: 2012-1805(IT)I   BETWEEN: lindsay lewis, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ... I did not make any substantive changes.     Signed at Ottawa, Canada this 1 st day of May 2013.       ...
TCC

Baribeau v. The Queen, 2011 TCC 544 (Informal Procedure)

The Queen, 2011 TCC 544 (Informal Procedure)       Docket: 2011-1073(GST)I BETWEEN:   PIERRETTE BARIBEAU, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Daniela Possamai, Translator           Docket: 2011-1075(GST)I BETWEEN:   LIBOIRE BEAULIEU, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Jalbert for the packs they sought from him.         The examination of Ulric Jalbert   [24]          Although Mr.  ...
TCC

Grohn v. The Queen, docket 2000-4488-IT-I (Informal Procedure)

Canada) (T4RSP): $70.00 ·                     Government of Canada Public Service Pension: $2,127.00 ·                     Interest income (Bank of Montreal): $265.71 14.        ... The Minister determined the Appellant's liability pursuant to Part XIII resulting from the income received in 1996 to be $2,584.72, calculated as follows:             Old Age Security Pension                      $4,764.42 x 25% =       $1,191.11             Canada Pension Plan Benefits                $4,801.79 x 25%=        $1,200.45             T4RSP income                                      $70.00 x 15%=             $    10.50             Gov. Canada Pension                            $2,127.00 x 15%=        $    319.05             Interest income                          $265.71 x 15%=           $    39.86             Total                                                                                         $2,760.97 16.        ...
TCC

La Scala Conservatory of Music II v. M.N.R., 2013 TCC 122

Signed at Ottawa, Canada, this 6 th day of May 2013.         “David E. ...
TCC

Loewen v. The Queen, 2007 TCC 703

The Queen, 2007 TCC 703         Docket: 2001-3839(IT)G BETWEEN: CHARLES B. ... Signed at Ottawa, Canada, this 20th day of November, 2007.   “E.A. Bowie” Bowie J.           ...
TCC

Blackburn Radio Inc. v. The Queen, 2013 TCC 98

The Queen, 2013 TCC 98         Docket: 2011-67(IT)G BETWEEN: BLACKBURN RADIO INC., Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Motion heard on February 5, 2013 at Toronto, Ontario   By: The Honourable Justice J.M. ... Signed at Toronto, Ontario this 5th day of April 2013.       “J. M. Woods” Woods J.         ...   [24]         Finally, I wish to thank both counsel for their submissions on this motion.            ...
TCC

Gestion Raynald Lavoie Inc. v. The Queen, 2008 TCC 204

Signed at Ottawa, Canada, this 21st day of May 2008.       "François Angers" Angers J.             ... The appeal is allowed, with costs.     Signed at Ottawa, Canada, this 21st day of May 2008.       "François Angers" Angers J.         Translation certified true on this 21st day of October 2008.   ...

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