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TCC

Majewski v. The Queen, 2009 TCC 317 (Informal Procedure)

The Queen, 2009 TCC 317 (Informal Procedure)         Docket: 2008-3652(IT)I BETWEEN: W. ... Signed at Ottawa, Canada, this 11th day of June, 2009.         “G. A. Sheridan” Sheridan J.           Citation: 2009TCC317 Date: 20090611 Docket: 2008-3652(IT)I BETWEEN: W. ...
TCC

Ouellet v. The Queen, 2012 TCC 77

The Queen, 2012 TCC 77       Citation: 2012 TCC 77 Date: 20120314 Docket: 2008-1999(IT)G BETWEEN: JOSÉE OUELLET, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Costs are awarded to the respondent.     Signed at Ottawa, Canada, this 23rd day of March 2012.       “Réal Favreau” Favreau J.             Translation certified true on this 28th day of February 2014.         ...
TCC

Papier Domco Inc. v. The Queen, 2011 TCC 441

Hogan” Hogan J.             Translation certified true on this 25th day of February 2014.         ... [OFFICIAL ENGLISH TRANSLATION]       REASONS FOR JUDGMENT     Hogan J.   ...
TCC

Lipczak v. The Queen, 2009 TCC 507 (Informal Procedure)

The Queen, 2009 TCC 507 (Informal Procedure)         Docket: 2009-397(IT)I BETWEEN: ALICE LIPCZAK, Appellant, and   HER MAJESTY THE QUEEN, Respondent.  ____________________________________________________________________ Appeal heard on September 16, 2009, at Toronto, Ontario.   ... Signed at Ottawa, Canada, this 9 th day of October 2009.     "Lucie Lamarre" Lamarre J.         Citation: 2009 TCC 507 Date: 20091009 Docket: 2009-397(IT)I BETWEEN: ALICE LIPCZAK, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       ...
TCC

Alcala v. The Queen, 2010 DTC 1147 [at at 3277], 2010 TCC 198 (Informal Procedure)

The Queen, 2010 DTC 1147 [at at 3277], 2010 TCC 198 (Informal Procedure)         Docket: 2009-1993(IT)I   BETWEEN:   MICHELLE A. ... ALCALA, Appellant, and   HER MAJESTY THE QUEEN, Respondent.       REASONS FOR JUDGMENT   Little J.   ...   A.        I never received any money.     Q.        But you paid the reassessment for 2006 right?   ...
TCC

Poirier v. The Queen, 2011 DTC 1346 [at at 1937], 2011 TCC 311

The Queen, 2011 DTC 1346 [at at 1937], 2011 TCC 311                   Docket: 2009-452(IT)G BETWEEN: SYLVAIN POIRIER, Appellant, and   HER MAJESTY THE QUEEN, Respondent, and   NANCY MCCLURE, Third Party. ... Signed at Ottawa, Ontario, this 21st day of June 2011.         "Gaston Jorré" Jorré J.     ... Signed at Ottawa, Ontario, this 21st day of June 2011.       "Gaston Jorré" Jorré J.     ...
TCC

TBT Personnel Services Inc. v. M.N.R., 2010 TCC 360

Signed at Toronto, Ontario, this 15th day of September 2010.       "L.M. ... Little   DATE OF JUDGMENT:   DATE OF AMENDED JUDGMENT: June 30, 2010     September 15, 2010     APPEARANCES:   Counsel for the Appellant:   Counsel for the Respondent: David W. Chodikoff   Rita Araujo   COUNSEL OF RECORD:   For the Appellant:   Name: David W. ...
TCC

Proulx v. The Queen, 2006 TCC 520 (Informal Procedure)

The Queen, 2006 TCC 520 (Informal Procedure)                   TAX COURT OF CANADA                      INCOME TAX ACT                                             2006-122(IT)I     BETWEEN:          YVES A. PROULX Appellant    -and-     HER MAJESTY THE QUEEN Respondent   [OFFICIAL ENGLISH TRANSLATION]                                       Held before the Honourable Justice PAUL BÉDARD, Tax Court of Canada, on the premises of the Courts Administration Service at Montréal, Quebec, on June 27, 2006                  --------------------                         JUDGMENT     APPEARANCES:   YVES A. PROULX Representing himself   BENOîT MANDEVILLE Counsel for the Respondent       Clerk/Technician: Claude Lefebvre                      RIOPEL, GAGNON, LAROSE & ASSOCIÉS                 215 Saint-Jacques Street                        Suite 328                Montréal, Quebec  H2Y 1M6       IT-4843            JEAN LAROSE, O.S. ...
TCC

Dumont v. M.N.R., 2011 TCC 385

., 2011 TCC 385       Docket: 2007-3141 (EI)   BETWEEN: MICHAËL DUMONT, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respon dent.   ... Translation certified true on this 27th day of October 2011.   Elizabeth Tan, Translator       Docket: 2007-3041 (EI)   BETWEEN: MONICA TURCOTTE, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ... Analysis   [21]          Subsections 5(2)(i) and 5(3) of the Act state: 5(2)(i) Excluded employment    (2) Insurable employment does not include     i.          ...
TCC

Mercille c. La Reine, docket 91-2196-IT-G

Elle fait suite à un jugement du 13 décembre 1999 de l'honorable juge Archambault dans lequel ce dernier a admis l'appel avec dépens en faveur du ministre. [2]            L'appelant se représentait lui-même et l'intimée était représentée par M e Martin Gentile. [3]            Le mémoire de frais de l'intimée est reproduit ci-dessous:                 Tarif " B "                 1.(1)             Services d'avocat:                 1(1)a) Services fournis avant l'interrogatoire préalable                                                               375,00 $                 1(1)b) Pour l'audience sur l'état de l'instance                                    - 22 septembre 1997                                                                                                        375,00 $                                     Pour la taxation des dépens                                                                                          375,00 $                 1(1)c) Pour la préparation d'une audience                                                                                     500,00 $                 1(1)d) Pour chaque journée ou partie de journée d'audience        - 30 et 31 août, 4, 22, 23, 24, 25, 26 novembre                                     et 7 décembre 1999                                     (9 jours x 1 250 $)                                                                                                       11 250,00 $                 1(1)e) Pour les services fournis après jugement                                                                           250,00 $                                     TOTAL DES FRAIS:                                                                                            13 125,00 $                 1.(2)     Débours:                     Frais de transcription de l'audition tenue                                                                3 009,11 $                     les 30 et 31 août 1999                     Frais de témoin                                                                                                                326,25 $                     Frais de photocopie                                                                                                        266,66 $                     Frais de huissier                                                                                                              194,14 $                     Signification de la réponse à l'avis d'appel (6,42 $)                     Signification d'un subpoena (127, 31 $)                     Signification de la requête 239(4) L.I.R. (6,42 $)                     Signification de la déclaration sous serment (20,18 $)                     Signification de la suspension d'appel (6,42 $)                     Signification de la liste de documents (27,39 $)                     TOTAL DES DÉBOURS:                                                                                       3 796,16 $                     GRAND TOTAL:                                                                                                   16 921,16 $ [4]            L'appelant a accepté le point 1(1)b) pour l'audience sur l'état de l'instance au montant de 375 $; le point 1(1)c) au montant de 500 $; le point 1(1)e) au montant de 250 $; les frais de photocopie au montant de 266,66 $; la signification de documents aux sommes de 6,42 $, 6,42 $, 20,18 $, 6,42 $ et de 27,39 $. ... L'avocat de l'intimée a ventilé la somme de 326,25 $ de la façon suivante:-        frais de témoin (50 $ par jour) x 5 jours = 250,00 $-        5 dîners (taux du gouvernement fédéral de 10,25 $) = 51,25 $-        Stationnement = 25,00 $ [21]          L'avocat de l'intimée a précisé que les cinq jours en question étaient les 30 et 31 août 1999 ainsi que trois jours au cours de la semaine du 22 novembre 1999. [22]          D'après l'appelant, les frais de stationnement ne devraient pas être accordés au témoin. ... " R.P. Guenette " Greffier ...

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