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TCC

Fox v. The Queen, 2018 TCC 43 (Informal Procedure)

Russell” Russell J.       Docket: 2017-930(GST)I BETWEEN: MICHAEL FOX, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... Russell” Russell J.       Docket: 2017-932(IT)I BETWEEN: MICHAEL FOX, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... By October 2012 the Appellant was, “hoping to find new investors to inject cash into the business.” [16]          The Company’s 2002 registration in British Columbia was cancelled, ostensibly on the Appellant’s initiative, effective January 1, 2014. ...
TCC

Clemmer v. The Queen, 2004 TCC 691

Facts [3]      The appellant, Robert Clemmer, was the only witness at the hearing. ... Clemmer became a registered groom and his daughter became a trainer. [6]      As Mr. ... Clemmer was very actively involved in all aspects. [11]     Notwithstanding Mr. ...
TCC

Eason v. MNR, 2003 TCC 775

.____________________________________________________________________ Appeal heard on December 10, 2002 and on September 29, 2003 at St. ... It went on for quite a long time and is still going on. [56]     After Mr. ... John's, Newfoundland DATES OF HEARING: December 10, 2002 and September 29, 2003. ...
TCC

Martin v. The Queen, 2009 TCC 3 (Informal Procedure)

Margeson” Margeson J.           Docket: 2007-2809(IT)I BETWEEN:   JOHN R. ... Margeson” Margeson J.           Docket: 2007-2811(IT)I BETWEEN:   DOUGLAS J. ...   [9]      The second letter referred to Phyllis Balkwill and her use, as principle driver of the 2002 Chrysler 300M motor vehicle (“300M”). ...
TCC

Copeland v. The Queen, 2016 TCC 124

TT testified she joined the Appellant’s company, Tradepro in February of 2003 and was charged with creating the general ledgers of 549883 for the fiscal years commencing April 30 of 2001, 2002 and 2003. ... Currie   COUNSEL OF RECORD: For the Appellant: Name: Greg J. Pratch   Firm: Pushor Mitchell LLP Kelowna, British Columbia   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     ...
TCC

Sledge v. The Queen, 2016 TCC 100

Jarvis, 2002 SCC 73: 49 Every person resident in Canada during a given taxation year is obligated to pay tax on his or her taxable income, as computed under rules prescribed by the Act (ITA, s. 2. . .). ... Masse, Deputy Judge   DATE OF JUDGMENT: April 18, 2016   APPEARANCES:   Counsel for the Appellant: Jeffrey Radnoff Counsel for the Respondent: Laurent Bartleman COUNSEL OF RECORD:     For the Appellant: Jeffrey Radnoff   Firm: DioGuardi Tax Law Mississauga, Ontario   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     ...
TCC

Hawkins Taxidermists of Canada Ltd. v. The Queen, 2005 TCC 376 (Informal Procedure)

A supply of (a)         a service (other than a transportation service) in respect of tangible personal property that is (i)          ordinarily situate outside Canada, (ii)         temporarily imported for the sole purpose of having the service performed, and (iii)        exported as soon as is practicable after the service is performed; and (b)         any tangible personal property supplied in conjunction with the service.... 12.        ... He explained that the Appellant's business consists of the following four supplies: (1)      the supply of taxidermy component parts other than in the course of creating a wildlife mount;           (2)      creating wildlife mounts using specimens shot outside of Canada;           (3)      creating fish mounts; and           (4)      creating wildlife mounts using specimens shot in Canada. [10]     The first three aspects of the business can be dealt with at the outset: [2] (1)      the supply of taxidermy supplies (manufactured materials and component parts presumably sold to other taxidermists) other than in the course of creating wildlife or fish mounts are a sale of tangible personal property. ... No. 1255 (FCA). [7] [2002] G.S.T.C. 13. (T.C.C.). [8] [1935] 1 K.B. 579. ...
TCC

MacIver v. The Queen, 2005 TCC 250

The Appellant shall have 60 days from the date of this Order to file an Answer; (d)      the Respondent's motion to strike paragraphs 21 and 22 and the last sentence of paragraph 39 of the Notice of appeal is granted; and           (e)       the Respondent's estoppel motion is denied.           ...           [28]     Each party shall bear their own costs. Signed at Ottawa, Canada, this 13th day of April 2005. ... The Queen, [2002] 4 C.T.C. 88 (F.C.A.) are to the same effect. [10] In Danyluk v. ...
TCC

Ismail v. The Queen, 2019 TCC 159 (Informal Procedure)

Pierre, Articling Student   JUDGMENT   In accordance with the attached reasons for judgment:     The appeal from a reassessment made under the Income Tax Act in respect of the Appellant’s 2013 taxation year is dismissed. ... Pierre, Articling Student   COUNSEL OF RECORD: For the Appellant: Name: n/a   Firm: n/a For the Respondent: Nathalie G. ... The Queen [2002] 2 S.C.R. 645, and Symes v. The Queen 94 DTC 6001 (SCC). [16] Dr. ...
TCC

Sheppard v. M.N.R., 2009 TCC 97

Rowe” Rowe D.J.       Citation: 2009TCC97 Date: 20090219 Dockets: 2008-1601(EI) 2008-1602(CPP) BETWEEN: MARK SHEPPARD, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.       ...   [31]     In several recent cases including Wolf v. The Queen, 2002 DTC 6853, The Royal Winnipeg Ballet v. ... Signed at Sidney, British Columbia, this 19th day of February, 2009.         ...

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