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the Class C shares: (I)                   were non-voting shares; (II)                 were retractable at the market value received by the company in consideration of their issue; and (III)               carried the right to a cumulative 10% dividend calculated based on the redemption price, and this right was held in preference to the Class A, B and D shares; and viii.                ... & C. Nadeau Ltée; ·          the appellant would pay a minimum of tax as a result of the transfer of her shares; and ·          the appellant and her son Claude would benefit from the capital gains exemption. [18] These instructions required painstaking, complex work. ... & C. Nadeau Ltée, have a bona fide purpose? What was its purpose? ...

Hogan” Hogan J.   Citation: 2017 TCC 66 Date: 20170504 Docket: 2016-4033(IT)I BETWEEN: TINA GROVES, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Hogan DATE OF JUDGMENT: May 4, 2017   APPEARANCES:   For the Appellant: The Appellant herself Counsel for the Respondent: Bhuvana Sankaranarayanan   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     [1] RSC 1985, c 1 (5th Supp). [2] NTD: Ms. ...

Ground one — Failure to keep adequate books & records [36]            The Minister identified a number of deficiencies in the Appellant’s books and records. ... MINISTER OF NATIONAL REVENUE     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: mARCH 15, 2016   REASONS FOR JUDGMENT BY: RYER J.A.   ... BOIVIN J.A.   DATED: MARCH 24, 2016   APPEARANCES: E. Blake Bromley For The Appellant Selena Sit Lynn M. ...

., 2017 TCC 8       Docket: 2016-1539(CPP) BETWEEN: SHIRLEY NETTEN, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent.   ... THE MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: November 17, 2016 REASONS FOR JUDGMENT BY: The Honourable Lucie Lamarre, Associate Chief Justice DATE OF JUDGMENT: February 3, 2017   APPEARANCES:   For the Appellant: The Appellant herself   Counsel for the Respondent: Vincent Bourgeois   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: William F. ... The Queen, 2004 FCA 403. [23]          2004 FCA 327. [24]          2015 FCA 94, [2015] F.C.J. ...

[Emphasis added.] [18] The Guidelines provide as follows in assessing a “ Serious illness or accident ”: ➢ Review the date(s) and nature of the illness or accident, and how it corresponds to the period for which the relief is requested. ➢ Review the client’s explanation of how the event prevented compliance. ... Grant” Judge   FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-2269-23   STYLE OF CAUSE: THOMAS ALBERT GOLDTHORPE v ATTORNEY GENERAL OF CANADA   PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: June 19, 2024   judgment and reasons: GRANT J.   DATED: June 28, 2024   APPEARANCES: Thomas Goldthorpe   FOR THE APPLICANT ON HIS OWN BEHALF   Nian Fan (George) Lin   For The Respondent   SOLICITORS OF RECORD: Attorney General of Canada Toronto, Ontario   For The Respondent       ...

Graham Participants:   For the Appellant: The Appellant Himself Counsel for the Respondent: Ainslie Schroeder   ORDER           Paragraphs 8, 9, 13(i), 13(iv), 14, 16 and 17 of the Notice of Appeal are hereby struck.           ... Graham DATE OF ORDER: July 17, 2014 PARTICIPANTS:   For the Appellant: The Appellant Himself Counsel for the Respondent: Ainslie Schroeder   COUNSEL OF RECORD: For the Appellant: Name:     Firm:     For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]           2007 TCC 316. [2]           2009 FCA 70 at paragraph 8. [3]           Rules 53 and 58 were amended effective February 26, 2014. ...

the residence of the employer; 2.      the residence of the employee; 3.      where the employee was paid; 4.      where the work was performed; and 5.      ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

Greer & Son (2006) Ltd. A. Issue #1 – Did the Appellant Receive a Loan from HGSL? ... Q. … you purchased these properties from the company in- on October 4, 2005. ... It was an inheritance. [6] *** Q. Did you ever repay the loan back to the company? ...

Elizabeth Tan, Translator CITATION:                                        2005TCC633 COURT FILE No.:                             2005-1509(IT)I STYLE OF CAUSE:                           Gabriel Peyramaure v. Her Majesty the Queen PLACE OF HEARING:                      Québec, Quebec DATE OF HEARING:                        September 15, 2005 REASONS FOR JUDGMENT BY:     The Honourable Justice Alain Tardif DATE OF JUDGMENT:                     September 29, 2005 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Yanick Houle COUNSE L OF RECO RD:        For the Appellant:        For the Respo ndent:                     John H. Sims, Q.C.                                                           Deputy Attorney General of Canada                                                           Ottawa, Ontario ...

Payne’s letter explained that the Applicant “participated in JCP (Job Creation Partnership) program: April 23, 2019 – May 17, 2019. ... "Ekaterina Tsimberis" Judge     FEDERAL COURT SOLICITORS OF RECORD   DOCKET: T-2501-24   STYLE OF CAUSE: MARIE-ISABELLE FOURNIER v ATTORNEY GENERAL OF CANADA   PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: May 1, 2025   JUDGMENT AND reasons: TSIMBERIS J.   DATED: may 22, 2025   APPEARANCES: Marie-Isabelle Fournier For The Applicant ON HER OWN BEHALF   Benjamin Roizes For The Respondent     SOLICITORS OF RECORD: Benjamin Roizes Attorney General of Canada Vancouver, BC   For The Respondent       ...