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Signed at Ottawa, Ontario, this 15 th day of January 2025. “Dominique Lafleur” Lafleur J. ... Signed at Ottawa, Ontario, this 15 th day of January 2025. “Dominique Lafleur” Lafleur J. Translation certified true on this 15th day of January 2025. Melissa Paquette, Senior Jurilinguist CITATION: 2025 TCC 7 COURT FILE NO.: 2018-686(IT)G STYLE OF CAUSE: ROBERT DE PELLEGRIN v. ...

The King, 2025 TCC 26 (Informal Procedure) Docket: 2024-667(IT)I BETWEEN: MAHBOUBEH KHANI, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Signed this 14th day of February 2025. “J. Scott Bodie” Bodie J.   Citation: 2025 TCC 26 Date: 20250214 Docket: 2024-667(IT)I BETWEEN: MAHBOUBEH KHANI, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Signed this 14th day of February 2025. “J. Scott Bodie” Bodie J.   CITATION: 2025 TCC 26 COURT FILE NO.: 2024-667(IT)I STYLE OF CAUSE: MAHBOUBEH KHANI v. ...

The King, 2025 TCC 42 (Informal Procedure) Docket: 2023-2277(IT)I BETWEEN: ARASH JANFADA, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Signed this 10th day of March 2025. “J. Scott Bodie” Bodie J.   Citation: 2025 TCC 42 Date: 20250310 Docket: 2023-2277(IT)I BETWEEN: ARASH JANFADA, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Signed this 10th day of March 2025. “J. Scott Bodie” Bodie J.   CITATION: 2025 TCC 42 COURT FILE NO.: 2023-2277(IT)I STYLE OF CAUSE: ARASH JANFADA v. ...

Minister of National Revenue, [1990] 2 CTC 2025, 90 DTC 1485 Tremblay, T.C.J.:— This appeal was heard on December 9, 1988 in Quebec City, Quebec. 1. ... Deduct: — 52 — Saturdays — Sundays — 52 Number of working days in the year — 261 days number of days on the reserve xX salary: non-taxable portion number of working days 57 x 22,189.72: 4,846.03 261 Salary received in 1982— $22,189.72 Less non-taxable portion— $ 4,846. ...

The King, 2025 TCC 30 Citation: 2025 TCC 30 Date: 20250226 Dockets: 2023-21 69(EI) 2023-2170(CPP) BETWEEN: MELYNDA LAYTON Appellant, and HIS MAJESTY THE KING, Respondent.   ... HMQ 2021 TCC 35 at paragraph 38; and, d) Where the Court departs from the Informal Procedure Tariff, there must be sufficient grounds to justify the increased costs; consideration should be made of the lower cost and simpler process in the I nformal Procedure: Callaghan, supra, at paragraphs 64 – 65 and then the Court may award costs beyond the Tariff in Informal Procedure appeals provided: (i) such costs should mostly adhere to the Informal Procedure Tariff; (ii) any commensurate offers to settle should be considered; (iii) generally, difficult and complex cases should draw costs; (iv) complete success is not required; (v) the factors in subsection 147(3) of the General Procedure may be considered; and, (vi) good reasons for departing should be present. ... Signed at Ottawa, Ontario this 26 th day of February, 2025. “R.S. Bocock” Bocock J. ...

The King, 2025 TCC 23 Docket: 2021-2686(IT)G 2022-2715(IT)G 2022-2717(IT)G BETWEEN: CAMECO CORPORATION, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Signed this 11 th day of February 2025. “R. MacPhee” MacPhee J.   Citation: 2025 TCC 23 Date: 20250211 Docket: 2021-2686(IT)G 2022-2715(IT)G 2022-2717(IT)G BETWEEN: CAMECO CORPORATION, Appellant, and HIS MAJESTY THE KING, Respondent. ... Signed this 11 th day of February 2025. “R. MacPhee” MacPhee J.   CITATION: 2025 TCC 23 COURT FILE NO.: 2021-2686(IT)G 2022-2715(IT)G 2022-2717(IT)G STYLE OF CAUSE: CAMECO CORPORATION AND HIS MAJESTY THE KING PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: November 29, 2024 REASONS FOR ORDER BY: The Honourable Justice Ronald MacPhee DATE OF ORDER: February 11, 2025 APPEARANCES: Counsel for the Appellant: Al Meghji David Jacyk Peter MacDonald Camille Andrzejewski Counsel for the Respondent: Elizabeth Chasson Laurent Bartleman Darren Prevost Isida Ranxi COUNSEL OF RECORD: For the Appellant: Name: Al Meghji David Jacyk Peter MacDonald Camille Andrzejewski Firm: Osler, Hoskin & Harcourt LLP For the Respondent: Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Canada   [1] Cameco Corporation v. ...

., [1999] 1 CTC 2025 Bonner 17.C.J.: The Appellant appeals from assessments under the Income Tax Actfor her 1991, 1992 and 1993 taxation years. ... Irregularity in the making of the payments does not remove amounts described in paragraph 56(1)(b) from the ambit of that provision. [1] 1991 $ 2,571.00 1992 $23,514.00 1993 $ 8,293.00 Nevertheless it is clear that some part of the $23,514.00 included in the Appellant’s 1992 income cannot have been paid pursuant to the Court Order. ...

The King, 2025 TCC 22 Docket: 2021-481(IT)G BETWEEN: CURTIS SIM, Appellant, and HIS MAJESTY THE KING, Respondent; Docket: 2021-781(IT)G AND BETWEEN: SHAWN SIM, Appellant, and HIS MAJESTY THE KING, Respondent.     ... Signed this 6th day of February 2025. “J. Scott Bodie” Bodie J.   Citation: 2025 TCC 22 Date: 20250206 Docket: 2021-481(IT)G BETWEEN: CURTIS SIM, Appellant, and HIS MAJESTY THE KING, Respondent; Docket: 2021-781(IT)G AND BETWEEN: SHAWN SIM, Appellant, and HIS MAJESTY THE KING, Respondent. ... Signed this 6th day of February 2025. “J. Scott Bodie” Bodie J.   CITATION: 2025 TCC 22 COURT FILE NOS.: 2021-481(IT)G 2021-781(IT)G STYLES OF CAUSE: Curtis Sim v. ...

F.3. [5]               R.S.C. 1985, c.3 (2nd Supp.), c.4. [6]               99 DTC 1265. [7]               Boos v. M.N.R., 61 DTC 520. [8]               [1982] 1 F.C. 849 (F.C.T.D.) [9]               [1998] 4 C.T.C. 2496; [1999] 1 C.T.C. 2119 [10]             [2001] 1 C.T.C. 2152 [11]             Wakeman v. The Queen [1996] 3 C.T.C. 2165. [12]             2000 DTC 2514. [13]             supra. [14]             supra. [15]             [1999] 1 C.T.C. 2025. [16]             supra. [17]             94 DTC 6636. [18]             2000 DTC 2148. [19]             supra. [20]             supra. [21]             [1968] S.C.R. 447. [22]             90 DTC 6088 at 6090-1. [23]             supra. [24]             2001 SCC 62 at paragraph 61. ...

The parties shall have until January 10, 2025 to reach an agreement as to costs, failing which the respondent shall file written submissions by March 10, 2025 and the appellant shall file a written response by April 10, 2025. ... Conclusion [39] The appeal is dismissed, with costs. [40] The parties shall have until January 10, 2025 to reach an agreement as to costs, failing which the respondent shall file written submissions by March 10, 2025 and the appellant shall file a written response by April 10, 2025. ... The King, 2023 TCC 104 at paragraph 12, upheld in 2024 FCA 107; Francis & Associates v. ...