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TCC

Gagnon v. The Queen, 2007 TCC 581 (Informal Procedure)

The Queen, 2007 TCC 581 (Informal Procedure)       Docket: 2007-1805(IT)I BETWEEN: CAROLE GAGNON, Appellant, and   HER MAJESTY THE QUEEN, Respondent, and   LIBORIO MORMINA, Added party. ... [official english translation]   REASONS FOR JUDGMENT     Lamarre Proulx J ...   [6]      Paragraphs 5 and 6 of the Memorandum of understanding of 1992 read as follows:             [TRANSLATION]   5.         ...
TCC

Rankowicz-Timms v. The Queen, 2011 TCC 445 (Informal Procedure)

    « Réal Favreau» Favreau J.         Citation: 2011 TCC 445 Date: 20110922 Docket: 2010-2282(IT)I BETWEEN: GRACE RANKOWICZ-TIMMS, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [9]               The conclusions of Auclair J. were as follows:   17.               ... Her Majesty the Queen   PLACE OF HEARING:                     Montréal, Québec   DATE OF HEARING:                       June 10, 2011   REASONS FOR JUDGMENT BY:    The Honourable Justice Réal Favreau   DATE OF JUDGMENT:                    September 22, 2011   APPEARANCES:   For the Appellant:   The Appellant herself Counsel for the Respondent: Marie-France Dompierre   COUNSEL OF RECORD:          For the Appellant:                        n/a          Name:                   Firm:          For the Respondent:                    Myles J. ...
TCC

Christian v. The Queen, 2010 TCC 458

The Queen, 2010 TCC 458       Docket: 2008-2227(IT)G BETWEEN: RENÉE CHRISTIAN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Appeal heard on December 14, 2009, at London, Ontario.   ... Signed at Ottawa, Canada, this 14th day of September 2010.     "Réal Favreau" Favreau J.         Citation: 2010 TCC 458 Date: 20100914 Docket: 2008-2227(IT)G BETWEEN:   RENÉE CHRISTIAN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...
TCC

Steele v. The Queen, docket 2002-148(IT)I (Informal Procedure)

Steele Amounts under appeal 1996 EXHIBIT A Gross Exp Rental % Maintenance and Repairs Items disallowed- capital Class 1 Door awning $                75.00 53% Material and labour re awning 80.25 53% Siding and soffit               3,832.85 53% $              3,988.10 Class 8 Microwave island $                69.97 53% Mattress, posture bed 159.00 100% VCR                346.14 53% $               575.11 Total of capital items disallowed- gross amounts- classes 1 & 8 $              4,563.21 Other items disallowed- personal Lawn spinner & pool $               144.82 53% Water pump for pool 83.93 53% Telephone and batteries                 59.63 100% $               288.38 Other items disallowed- wrong year Mini blind (1997) $                 4.82 100% Scatter mats (1995)                 20.97 100% $                25.79 Total of other items disallowed- gross amounts $               314.17 Total maintenance & repairs expenses under appeal- gross amounts $              4,877.38 Various Office expenses (food) Total food expenses under appeal $              1,993.00 100% TOTAL UNDER APPEAL- gross amounts- 1996 $              6,870.38             Gary A. Steele Amounts under appeal 1997 EXHIBIT B Gross Expense Rental % Maintenance and Repairs Items disallowed- capital Class 1 Carpet- family room $               516.70 53% Floor underlay 59.79 53% Windows 650.00 53% Windows                165.17 53% $              1,391.66 Class 8 Lamp $               144.88 53% Dryer 582.51 53% TV/VCR stand 217.35 53% Lazy-boy 819.25 53% Sofa-recliner               1,658.30 53% $              3,422.29 Total of capital items disallowed- gross amounts   - classes 1 & 8 $              4,813.95 Other items Other items disallowed- wrong year Bird feeder (1996) (also personal) $                29.82 53% Total of other items disallowed- personal    - see page 2 for details of items disallowed $              1,100.96 various Total of other items disallowed- gross amounts $              1,130.78 Total maintenance & repairs expenses under appeal- gross amounts $              5,944.73 various Office expenses (food) Total food expenses under appeal $              2,117.00 100% TOTAL UNDER APPEAL- gross amounts- 1997 $              8,061.73 Gary A. ... Steele 1998 EXHIBIT C Total maintenance & repairs expenses under appeal- gross amounts (from page 1) $              3,161.52 various Office expenses (food) Total food expenses under appeal $              3,031.60 100% TOTAL UNDER APPEAL- gross amounts- 1998 $              6,193.12 Page 2 2002-148(IT)I BETWEEN: GARY C. ...
TCC

Stinson v. The Queen, 2013 TCC 22 (Informal Procedure)

Signed at Ottawa, Ontario this 18th day of January 2013.       “J. M. Woods” Woods J.         Citation: 2013 TCC 22 Date: 20130118 Docket: 2011-4032(IT)I     BETWEEN:   DEANE STINSON, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [17]         The appeal will be dismissed.            Signed at Ottawa, Ontario this 18th day of January 2013.       ...
TCC

Siow v. The Queen, 2010 TCC 594

Signed at Ottawa, Canada, this 19th day of November 2010.   “F.J. Pizzitelli” Pizzitelli J.         ...   [2]               Rule 53 states: [1]   The Court may strike out or expunge all or part of a pleading or other document, with or without leave to amend, on the ground that the pleading or other document,                 (c) is an abuse of the process of the Court.   ...   [34]          Costs of this motion shall be in the cause.   Signed at Ottawa, Canada, this 19th day of November 2010.   ...
TCC

Congiu v. The Queen, 2013 TCC 271, aff'd 2014 FCA 73

Signed at Ottawa, Canada, this 29th day of August 2013.     “François Angers” Angers J.             ... Signed at Ottawa, Canada this 29th day of August 2013.       “François Angers” Angers J.             ...
TCC

Couturier v. M.N.R., 2004 TCC 402

Signed at Ottawa, Canada, this 11 th day of June 2004.     “François Angers” Angers J.   ... Therefore, the appeals are dismissed.         Signed at Ottawa, Canada, this 11 th day of June 2004.       “François Angers” Angers J.     Certified true translation Colette Dupuis-Beaulne     REFERENCE: 2004TCC402   COURT FILE No.: 2003-1634(EI) and 2003-1636(CPP)   STYLE OF CAUSE: Roger Couturier and the Minister of National Revenue   PLACE OF HEARING: Edmundston, New Brunswick   DATE OF HEARING: April 7, 2004   REASONS FOR JUDGMENT BY: The Honourable Judge Fran çois Angers   DATE OF JUDGMENT: June 11, 2004   APPEARANCES:   For the Appellant: Adrien Fournier   For the Respondent: Claude Lamoureux   COUNSEL OF RECORD:   For the Appellant:   Name:     Firm:     For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada     ...
TCC

Tobin v. The Queen, 2009 TCC 278 (Informal Procedure)

The Queen, 2009 TCC 278 (Informal Procedure)     Docket: 2008-3147(IT)I   BETWEEN:   DONALD S. ... TOBIN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       REASONS FOR JUDGMENT Woods J ... Tesar   COUNSEL OF RECORD:          For the Appellant:                             Name:                      n/a                               Firm:                              For the Respondent:                    John H. ...
TCC

Rahman v. The Queen, 2012 DTC 1270 [at at 3799], 2012 TCC 320 (Informal Procedure)

gross negligence penalties should be deleted for both years.   Each party shall bear their own costs.              ... Woods” Woods J.         Citation: 2012 TCC 320 Date: 20120907 Docket: 2012-538(IT)I BETWEEN: MOHAMMED RAHMAN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ...   [19]         Each party shall bear their own costs.              Signed at Ottawa, Ontario this 7th day of September 2012.       ...

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