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Hogan Appearances:   Counsel for the Appellant: Hemant Tilak Pooja Samtani Counsel for the Respondent: Samantha Hurst   ORDER           Upon the appellant bringing a motion before the Court to amend its notice of appeal after the hearing of the appeal;             And upon having heard the submissions of counsel for the respondent and having read the materials filed;             The motion is dismissed in accordance with the attached reasons for order.   ... Hogan” Hogan J.       Citation: 2014 TCC 347 Date: 20141124 Docket: 2012-1845(IT)G BETWEEN: THE ESTATE OF THE LATE EDWARD S. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]   2014 CCI 207, 2014 DTC 1165. [2]   [1994] 1 C.F. 3, 93 DTC 5357; referred to with approval in Canada v. ...

Signed at Ottawa, Canada, this 24th day of June 2014.   “Robert J. Hogan” Hogan J.       ... Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]   2013 DTC 5074, 2013 FCA 88. [2]   2012 DTC 1029, 2011 TCC 536. [3]   [2005] 2 S.C.R. 601, 2005 SCC 54. [4]   [2006] 1 S.C.R. 715, 2006 SCC 20. [5]   2007 DTC 5111, 2006 FCA 403. [6]   Ibid., at para. 21 ...   [7] Nunn, supra. [8]   [2007] 3 C.T.C. 2298, 2007 TCC 194. [9]   Ibid., at para. 15. [10]            Supra note 2. [11]   [1914] O.J. ...

The Appellant did not directly supervise Sanderson. 36.    Sanderson’s hours were flexible. 37.    ... B.      Wiebe Door / Sagaz Factors (1)     Control [20]         Control, in the context of distinguishing employees from independent contractors, is often defined as the ability or right of a payer to exercise control over how a worker performs his duties. ... Pentney Deputy Attorney General of Canada Ottawa, Canada For the Intervenors:     [1]   Vern, Krishna, The Fundamentals of Income Tax Law (Toronto: Carswell, 2009). [2]   [1986] 3 F.C. 553. [3]   [2001] 2 S.C.R. 983, 2001 SCC 59. [4]   Ibid., at para. 47. [5]   Ibid., at paras. 47 and 48. [6]   2013 FCA 85. [7]   Exhibit R-1, Respondent's Book of Documents at Tab 4, p.11 of 23. ...

Signed at Magog, Quebec, this 13th day of August 2014.       “Robert J. ... P-3, subsection 1(g). [7]    Ibid., section 4. [8]   Ibid., section 6. [9]   Ibid., section 24. [10]             Continental Bank Leasing Corp. v. ... No. 63 (QL), at paras. 23‑24. (“ Continental Bank ”). [11]             Backman v. ...

HER MAJESTY THE QUEEN   MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: STRATAS J.A.   ... Hutchinson Matthew Gourlay   For The Appellant   Janie Payette Sylvain Ouimet Chantal Roberge   For The Respondent   SOLICITORS OF RECORD: Blake, Cassels & Graydon LLP Toronto, Ontario Osler, Hoskin & Harcourt Toronto, Ontario Henein Hutchinson LLP Toronto, Ontario   For The Appellant   William F. Pentney Deputy Attorney General of Canada   For The Respondent     ...

C       Ø Ø Ø Ø Ø TOTAL       149,110 3,300 − − − Shares Cl. A 100 100 [21] 50 50 50 50 50 50   Cl. B     50 50 50 50 50 50   Cl. C       99,110 185,410 [22] 185,410 185,410 185,410   TABLE 2 [23]     Im-Média 30 June 93 31 May 94 [24] 31 May 95 [25]     Revenues   276,970 444,428 1,301,798     Profits   (53,667) 10,410 63,899     After-tax profit   (53,667) 10,410 59,003     Retained earnings   (75,446) (65,045) (19,301)     Shares Cl. A 1,000 1,000 1,000     Cl. B   Ø Ø       Cl. C   Ø Ø     •   Credit to "Shareholder Advances" account of Amadéus   [11]     According to Mr.  ...

In deciding the question, the Court must consider various factors, including: [2] •      the nature of the property; •      the length of the period of ownership; •      the frequency or number of other similar transactions by the taxpayer; •      the circumstances responsible for the sale of the property; and •      the taxpayer ’s motive in acquiring the asset.   ... V.      Positions of the Parties [23]         The Respondent submits that Mr. ... The Queen, 86 DTC 6421 (FCTD). [3]   2009 SCC 1, [2009] 1 S.C.R. 3. [4]   2014 FCA 108, at para. 9. [5]  90 DTC 1529. [6]   Ibid. at pp. 1539-1540. [7]   92 DTC 6346. [8]   Ibid. at p. 6348. [9]   94 DTC 1853. [10]             Ibid. at pp. 1857-1858. [11]              90 DTC 6481 (FCTD), affirmed 92 DTC 6473 (FCA). [12]              [1982] 1 F.C. 554, 81 DTC 5140, [1981] C.T.C. 209. [13]             93 DTC 133. [14]             2010 FCA 35, 2010 DTC 5035. [15]             Ibid. at para. 15. [16]             [1962] S.C.R. 346. [17]             Supra note 14 at para. 19. [18]             Subsection 49(2) provides that a corporation that has granted an option for a consideration realizes a capital gain when the option expires. ...

Hogan Appearances:   For the Appellants: Sanjaya R. Ranasinghe Counsel for the Respondent: Gergely Hegedus Donna Tomljanovic   ORDER           Whereas a judgment was rendered on August 13, 2014;             And whereas the parties were to provide written submissions on costs;             And whereas such submissions have been received and considered;             It is hereby ordered that the Appellants are awarded costs of $13,000 plus disbursements of $1,714.50 in accordance with the attached reasons. ... Hogan” Hogan J.     Citation: 2014 TCC 362 Date: 201412 02 Dockets: 2012-438(IT)G 2012-439(IT)G BETWEEN: RONALD OTTESON, DONNA OTTESON, Appellants, and HER MAJESTY THE QUEEN, Respondent.   ... Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]   2014 TCC 278 at para. 2. [2]   2012 TCC 327, 2012 DTC 1276 at para. 25. [3]   2009 TCC 472, 2009 DTC 1308. [4]   [1999] 3 C.T.C. 2024. [5]   2010 TCC 490, 2010 DTC 1353 at para. 24. [6]   2012 TCC 273, 2012 DTC 1222. [7]   2014 TCC 42, 2014 DTC 1063. [8]   Otteson v. ...

Hogan” Hogan J.         Docket: 2013-887(IT)I BETWEEN: KHORSHID RASULI, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Hogan DATE OF JUDGMENT: November 18, 2014   APPEARANCES:   For the Appellants: The Appellants themselves Counsel for the Respondent: Selena Sit Christa Akey   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

II.      Factual Background [4]              The Appellant immigrated to Canada from the Philippines in 1982. ... Hogan DATE OF JUDGMENT: November 18, 2014   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Selena Sit Christa Akey   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     ...