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Maloff & Henriksen v. The Queen, 2004 TCC 537 (Informal Procedure)

Maloff & Henriksen v. The Queen, 2004 TCC 537 (Informal Procedure) Docket: 2004-804(GST)I BETWEEN: LEE HUTTON KAYE MALOFF & PAUL HENRIKSEN, Appellant, and HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeal heard on June 25, 2004 at Nelson, British Columbia Before: The Honourable Justice L.M. ... Little" Little J. Citation: 2004TCC537 Date: 20040820 Docket: 2004-804(GST)I BETWEEN: LEE HUTTON KAYE MALOFF & PAUL HENRIKSEN Appellant, and HER MAJESTY THE QUEEN, Respondent. ... [19] The appeal is dismissed without costs. Signed at Vancouver, British Columbia, this 20th day of August 2004. ...

6005021 Canada Inc. (Braun & Associates) v. M.N.R., 2009 TCC 339

(Braun & Associates) v. M.N.R., 2009 TCC 339 Docket: 2008-2955(CPP) BETWEEN: 6005021 CANADA INC. ... “ Campbell J. Miller” C. Miller J. Citation: 2009 TCC 339 Date: 20090623 Docket: 2008-2955(CPP) 2008-2956(CPP) BETWEEN: 6005021 CANADA INC. ... [5] 2009 FCA 55. [6] 2001 SCC 59. [7] 2007 TCC 547 ...

A & W TradeMarks Inc. v. The Queen, 2005 TCC 493 (Informal Procedure)

Little Appearances: Counsel for the Appellant: David E. Graham Counsel for the Respondent: Lisa M. ... Little" Little J. Citation: 2005TCC493 Date: 2005 1021 Docket: 2004-656(GST)I BETWEEN: A & W TRADE MARKS INC., Appellant, And HER MAJESTY THE QUEEN, Respondent. ... [13] The appeal is allowed, without costs. Signed at Vancouver, British Columbia, this 21st day of October 2005. ...

Vegreville Hotel & Inn Ltd v. M.N.R., 2008 TCC 503

Vegreville Hotel & Inn Ltd v. M.N.R., 2008 TCC 503 Dockets: 2007-4142(EI) 2007-4143(CPP) BETWEEN: VEGREVILLE HOTEL & INN LTD., Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent, and HAMID BARADARAN Intervenor, and SHIVA KHODABAKHSH Intervenor.____________________________________________________________________ Appeal heard on September 2, 2008 at Edmonton, Alberta By: The Honourable Justice Judith Woods Appearances: Agent for the Appellant: Hamid Rahmanian Counsel for the Respondent: Valerie Meier For the Intervenors: Hamid Baradaran____________________________________________________________________ JUDGMENT The appeals with respect to decisions of the Minister of National Revenue made under the Employment Insurance Act and the Canada Pension Plan are allowed, and the decisions are varied on the basis that Hamid Baradaran and Shiva Khodabakhsh were not engaged in insurable or pensionable employment with the appellant for the period from March 1, 2006 to October 28, 2006. Signed at Edmonton, Alberta this 9 th day of September 2008. “J. Woods” Woods J. Citation: 2008TCC503 Date: 20080909 Dockets: 2007-4142(EI) 2007-4143(CPP) BETWEEN: VEGREVILLE HOTEL & INN LTD., Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent, and HAMID BARADARAN, Intervenor, and SHIVA KHODABAKHSH, Intervenor. ...

标题：加拿大新移民的津贴和免税额

标题：加拿大新移民的津贴和免税额 العربية (Arabic) हिंदी (Hindi) 粵語 (Cantonese) 普通话 (Mandarin) فارسی (Farsi) English ਪੰਜਾਬੀ (Punjabi) Русском (Russian) Français Español (Spanish) اردو (Urdu) Tagalog українська 文字记录 在加拿大, 我们享受的许多社会服务和福利都是来自于税收。 我们缴纳的税款也通过各种福利和补助 来帮助学生、低收入家庭、新移民、 老年人和残障人士。 您是否知道即使您刚到加拿大，在没有获得任何收入的情况下，您也可能有资格获得福利和补助呢？ ... 假如您有配偶或同居伴侣， 他们也必须每年报税，这样您才能继续收到福利和补助。 如果您报税时需要帮助， 您可以授权给其他人， 例如家庭成员、朋友或会计师 来代表您跟Canada Revenue Agency沟通。 ...

Will-Kare Paving & Contracting Limited v. Canada, docket A-323-96

Will-Kare Paving & Contracting Limited v. Canada, docket A-323-96 Date: 19980220 Docket: A-323-96 C O R A M: STRAYER J.A. ... CONCURRED IN BY: DESJARDINS J.A. ROBERTSON J.A. Date: 19980220 Docket: A-323-96 C O R A M: STRAYER J.A. DESJARDINS J.A. ROBERTSON J.A. B E T W E E N: WILL-KARE PAVING & CONTRACTING LIMITED Appellant " and " HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT STRAYER J.A. ...

Byrdys & Worms Enterprises, Inc. v. Canada (Minister of National Revenue), docket T-2077-96

Byrdys & Worms Enterprises, Inc. v. Canada (Minister of National Revenue), docket T-2077-96 T-2077-96 Between: BYRDYS & WORMS ENTERPRISES, INC., Applicant, - and- MINISTER OF NATIONAL REVENUE, Respondent. ... - and- MINISTER OF NATIONAL REVENUE COURT NO.: T-2077-96 PLACE OF HEARING: Vancouver, BC DATE OF HEARING: October 16, 1997 ORDER AND REASONS FOR ORDER OF NADON, J. dated October 16, 1997 APPEARANCES: Mr. Larry Smeets for Applicant Mr. Dan Kiselbach for Respondent SOLICITORS OF RECORD: MacDonald, Boyle & Jeffery for Applicant Langley, BC Swinton & Company for Respondent Vancouver, BC ...

Dean (Ana's Care & Home Support) v. M.N.R., 2012 TCC 370

Dean (Ana's Care & Home Support) v. M.N.R., 2012 TCC 370 Dockets: 2012-1027(EI) 2012-1028(CPP) BETWEEN: ANA C. ... Woods” Woods J. Citation: 2012 TCC 370 Date: 20121019 Dockets: 2012-1027(EI) 2012-1028(CPP) BETWEEN: ANA C. DEAN, o/a ANA’S CARE & HOME SUPPORT, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent, and MILANI S. ...

Canada (Attorney-General) v. Brogan Family Trust, 2014 ONSC 6354 -- summary under Rectification & Rescission

Brogan Family Trust, 2014 ONSC 6354-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission no obligation to notify Crown if tax liability which was relieved has not been assessed The respondent family trust obtained a rectification order, to permit trust distributions to minor grandchildren beneficiaries, on 26 November 2010, which was shortly after a sale of a business by the trust. ... In dismissing this motion, Ray J stated (at para. 13): I am not persuaded that… CCRA [sic] was affected by the order of McLean, J. … [After citing Canada v. ... Richter & Associates, [2000] OJ No. 2073 (Ont SC) aff'd [2001] OJ No. 1087 (Ont CA)]. ...

Felty v. Ernst & Young LLP, 2015 BCCA 445 -- summary under Agency

Ernst & Young LLP, 2015 BCCA 445-- summary under Agency Summary Under Tax Topics- General Concepts- Agency presumption that law firm agreement binds client The appellant’s B.C. law firm retained Ernst & Young to provide her with U.S. tax advice in connection with negotiating a separation agreement with her husband. ... In finding that the appellant was bound by the engagement agreement, Newbury JA applied (at para. 38) the principle in Shaw, Salter & Plommer v. Phipps & Cosgrove (1926) 37 B.C.R. 184 “that as a general rule, solicitors will be taken to be contracting on behalf of their clients in the course of their practice.” ...

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