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TCC

Warawa v. The Queen, 2003 TCC 756

  (2)  No evidence is admissible on an application,               (a)        under paragraph (1)(a), except with leave of the Court or on consent of the parties, or               (b)        under paragraph (1)(b) ... R., 2002 DTC 1264, a similar motion by the Appellant, was made before the Examination for Discovery of the Respondent's witness and the Respondent's subsequent undertakings. ...   [16]     Therefore the application is dismissed.   Signed at Edmonton, Alberta, this 17th day of October 2003.     ...
TCC

Foley v. The Queen, 2021 TCC 92 (Informal Procedure)

Hogan” Hogan J.   Citation: 2021 TCC 92 Date: 20211202 Docket: 2019-2111(IT)I BETWEEN: MARK G. FOLEY, Appellant, and HER MAJESTY THE QUEEN, Respondent.   REASONS FOR JUDGMENT Hogan J. ... Walsh, [2002] 4 S.C.R. 325, 2002 SCC 83, at para. 55; Hodge, supra, at para. 16. ...
TCC

Loewen v. The Queen, 2003 TCC 101

The Queen, 2002 DTC 2071 (since appealed to the Federal Court of Appeal), Rip J. stated that it is an abuse of the process of the court for the Crown to plead as assumptions facts that were not assumed. ... Canada, [2002] T.C.J. No. 641). However since the case has been appealed to the Federal Court of Appeal I make no further comment on it. [58]     In General Motors Acceptance Corporation of Canada, Limited v. ... The Queen, 2002 DTC 6969, and The Queen v. Walls et al., 2002 DTC 6960, quite irrelevant but I will let it stand. ...
TCC

National Installations Ltd v. M.N.R., 2007 TCC 406

Signed at Ottawa, Canada, this 11th day of July, 2007.     “A.A. Sarchuk” Sarchuk J.         ... In June 2002, Musil contemplated retirement and looked for someone to take over the business. ...   [6]           2006 TCC 279.   [7]           [1990] F.C.J. No. 210.   [8]           Exhibit A-2, sec. 2.6. ...
TCC

Weyand v. The Queen, 2004 TCC 355

Q.         Later on the 24th or- A.         Yeah. Q.        -- was that a later day? ... It was the ultimate sale to arm's length buyers in 2002 which finally triggered the payment of land transfer tax. [32]     Having regard to the history of the 38 condominium units after May 24, 2000, there does not appear to have been any financial pressure from outside the Appellant's family requiring the transfer of those 38 units from Blackberry to ACT. ... The Queen (May 24, 2002) seems to depend upon the particular facts of that case which can easily be distinguished from the facts herein. [46]     I look upon the conduct of the Appellant and Mr. ...
TCC

Millard v. M.N.R., 2008 TCC 353

The "Carrier Agreement" which was signed by the Appellant, is as follows:   I, Keith Millard, agree to act as an independent carrier/salesperson for route 1315 starting January 20, 2002 for a period of at least three months and further agree to act as a seven day per week morning delivery carrier-person. ... Signed at Ottawa, Canada, this 27th day of June, 2008.     “M.A. Mogan” Mogan D.J.     ... Mogan     DATE OF JUDGMENT:                    May 7, 2008     APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Melissa Danish Counsel for the Intervenor Fred Bickford   COUNSEL OF RECORD:        For the Appellant:                             Name:                      N/A                               Firm:                     N/a          For the Respondent:                    John H. ...
TCC

Adm c. La Reine, 2007 TCC 221 (Informal Procedure)

The Appellant submits that he discussed it with an officer of the Minister, Mario Desmarais, in 2002 or 2003. ...   [35]     Accordingly, the appeals are dismissed.   Signed at Ottawa, Canada, this 16th day of April 2007.   ... HER MAJESTY THE QUEEN   PLACE OF HEARING:                     Montréal, Quebec   DATE OF HEARING:                       March 3, 2007   REASONS FOR JUDGMENT BY:    The Honourable Justice                           Louise Lamarre Proulx   DATE OF JUDGMENT:                    April 16, 2007   APPEARANCES:   For the Appellant: The Appellant himself     Counsel for the Respondent: Pierre Cossette Philippe Dupuis   COUNSEL OF RECORD:           For the Appellant:                             Name:                                                     Firm:          For the Respondent:                    John H. ...
TCC

Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558

Rex, [2002] 2 S.C.R. 559). [33]     I would first observe that what is at issue is the meaning of "beneficial ownership" and not simply "ownership. ... McCann Counsel for the Respondent: Elizabeth Chasson COUNSEL OF RECORD:        For the Appellant:                    Name:                              Glen W. McCann                    Firm:                                Sullivan Mahoney LLP        For the Respondent:                     John H. ...
TCC

Mackinnon v. The Queen, 2008 DTC 2052, 2007 TCC 658

Before: The Honourable Justice François Angers   Appearances:   Counsel for the Appellant:   R. ...       « François Angers » Angers J.       Citation: 2007TCC658 Date: 20071116 Docket: 2006-2147(IT)G BETWEEN:   BERNICE MACKINNON, Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... The relevant portions of the judgment read as follows:   JUDGMENT   THIS APPLICATION was heard this day without a jury at Ottawa, in the presence of counsel for the Applicant and the Respondent Patrick MacKinnon by his Litigation Guardian, the Office of the Children’s Lawyer; no-one appearing for the Executor and Trustee of the Estate, the T-D Canada Trust, although properly served as appears from the Affidavit of Travis Henderson, sworn December 12, 2002, filed.   ...
TCC

Stanley J. Tessmer Law Corporation v. The Queen, 2009 TCC 104

The Queen, 2009 TCC 104         Docket: 2007-3627(GST)G 2007-3628(GST)G 2007-3629(GST)G 2007-3630(GST)G 2007-3631(GST)G   BETWEEN: STANLEY J. ...   [22]          The cost of this motion is left to the discretion of the trial judge.            ... The Queen, 2002 TCC 1999464 at paragraph 500 ...

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