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TCC
Pourvoirie Au Pays de Réal Massé Inc. v. M.N.R., 2004 TCC 582
Signed at Ottawa, Canada, the 25 th day of August 2004. “Lucie Lamarre” Lamarre J. ... [...] Q. And they absolutely must report that they worked? ... Skidooing on trails Trout fishing Pheasant hunting Skidooing on trails *1 *2 *3 *1 Last week of April: - major clean-up of site - preparing cottages and launches *2 First weekend in May:- opening for archery tournament *3 First two weekends in September: - major clean-up of site- storing launches and fishing equipment- clearing and maintaining trails- APPENDIX C- TABLE 3 APPENDIX C- TABLE 3 POURVOIRIE AU PAYS DE RÉAL MASSÉ INC. ...
TCC
Vardy Villa Limited v. M.N.R., 2003 TCC 220
Signed this 23rd day of April 2003. " Murray F. Cain" D.J.T.C.C. ... DIAMOND, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent, AND Docket: 97-34(UI) JOSEPH DIAMOND, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent, AND Docket: 97-263(UI) DAVID KEOUGH, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ... A. It's completely different. Q. You're saying now that they're completely – A. ...
TCC
Dueck v. The Queen, 2014 DTC 1183 [at 3687], 2014 TCC 187 (Informal Procedure)
Signed at Montréal, Québec, this 4th day of June 2014. “Robert J. Hogan” Hogan J. ... Hogan DATE OF JUDGMENT: June 4, 2014 APPEARANCES: Agent for the Appellant: Gerald Friesen Counsel for the Respondent: Penny Piper Hugh Crawley (student-at-law) COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada [1] [1984] C.T.C. 2922. [2] 2011 TCC 539. ...
TCC
J.K. Read Engineering Ltd. v. The Queen, 2014 DTC 1216 [at at 3872], 2014 TCC 309
An application for leave to appeal to the SCC was dismissed. [11] [22] It is well accepted that an obiter dictum is not a binding judicial opinion. ... [Emphasis added.] [40] The Nouveau Petit Robert [37] considers “ par suite de ” to be synonymous with “ à cause de ” or “ en conséquence de ”. ... [32] Supra note 10 at para. 23. [33] Ibid. at para. 15 [34] Ibid. [35] http://www.oed.com/search? ...
TCC
Settee v. M.N.R., 2014 TCC 173
Signed at Ottawa, Canada, this 26th day of May 2014. “Robert J. Hogan” Hogan J. ... Hogan DATE OF JUDGMENT: May 26, 2014 APPEARANCES: Agent for the Appellant: Grant Settee Counsel for the Respondent: Larissa Benham Hugh Crawley (student-at-law) COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada [1] [1986] 3 F.C. 553, 1986 CarswellNat 366. [2] [2001] 2 S.C.R. 983, 2001 SCC 59 ...
TCC
Hill Fai Investments Ltd. v. The Queen, 2015 DTC 1158 [at at 1012], 2015 TCC 167
The Queen, 2015 DTC 1158 [at at 1012], 2015 TCC 167 Docket: 2011-3317(IT)G BETWEEN: Hill Fai Investments Ltd., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Chun Fai Holdings – Land $ 110,000.00 b. Chun Fai Holdings – Security 3,766.88 c. ... Relevant Statutory Provisions Income Tax Act R.S.C. 1985, c. 1 (5th Supp.) 39 (1) Meaning of capital gain and capital loss − For the purposes of this Act, ... ...
TCC
Chen v. The Queen, 2016 TCC 7
[my emphasis] [20] Sexton J.A. concluded that a delay of 18 months was “ inordinate ” (at para. 17) which would lend some support for Appellant’s argument in this case that a 14 month delay was unreasonable. ... Smith DATE OF JUDGMENT: July 11, 2016 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Gabrielle White COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada ...
TCC
Klemen v. The Queen, 2014 TCC 369
Hogan” Hogan J. CITATION: 2014 TCC 369 COURT FILE NOS.: 2010-128(IT)G 2009-3619(GST)G STYLE OF CAUSE: EDWARD KLEMEN v. THE QUEEN REASONS FOR ORDER BY: The Honourable Justice Robert J. Hogan DATE OF ORDER: December 16, 2014 WRITTEN SUBMISSIONS BY: Counsel for the Appellant: Sanjaya R. Ranasinghe Counsel for the Respondent: Cynthia Isenor COUNSEL OF RECORD: For the Appellant: Name: Sanjaya R. ...
TCC
Klemen v. The Queen, 2014 DTC 1170 [at at 3613], 2014 TCC 244
The Second Reassessment made the following adjustments: 2004 ($) 2005 ($) Unreported Net Income 90,093 Shareholder Benefits (3,210) (3,210) Total Adjustments 86,883 (3,210) [17] The Second Reassessment was issued on the basis that the fair market value of the Equipment was the price at which CHL sold it to third parties. ... Pentney Deputy Attorney General of Canada Ottawa, Canada [1] 2003 FCA 294 (“ Anchor Pointe ”). [2] Ibid. at paras. 33 and 35. [3] Boucher v. The Queen, 2004 FCA 46, leave to appeal denied. [4] Respondent's Reply to the Notice of Appeal. [5] 2009 TCC 588. [6] [1995] 1 C.T.C. 2135 (TCC); affirmed [1998] 2 S.C.R. 358; affirmed [1996] 3 C.T.C. 14 (FCA.) (“ Continental Bank ”). [7] 86 DTC 6421 (F.C.T.D.) at pp. 6423-24. [8] Supra note 6 at p.18 (FCA). [9] Transcript at p. 68, lines 20-23. [10] Respondent's Reply to the Notice of Appeal, at para. 13(t). [11] Transcript at p. 130, lines 19-20. [12] Joint Book of Documents, Tab 42. [13] Transcript at p. 56, lines 13-14. [14] Joint Book of Documents, Tab 2 at p. 33. ...
TCC
Saindon v. M.N.R., 2014 TCC 172
IV. Conclusion [23] For these reasons, the appeals are dismissed. ... Hogan DATE OF JUDGMENT: May 23, 2014 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Neil Goodridge COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada [1] [1986] 3 F.C. 553, 1986 CarswellNat 366. [2] [2001] 2 S.C.R. 983, 2001 SCC 59 ...