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TCC

Laing v. The King, 2023 TCC 50

The King, 2023 TCC 50 Docket: 2019-3822(IT)APP BETWEEN: G DEWAR LAING, Applicant, and HIS MAJESTY THE KING, Respondent.   ... Citation: 2023 TCC 50 Date: 20230419 Docket: 2019-3822(IT)APP BETWEEN: G DEWAR LAING, Applicant, and HIS MAJESTY THE KING, Respondent.   ...   [29] This was also discussed by the Federal Court of Appeal in Canada v Carlson, 2002 FCA 145 where Nadon, J.A. stated: As this Court has held on numerous occasions, when a taxpayer is unable to meet the deadline prescribed by the Act, even by reason of a failure of the postal system, neither the Minister nor the TCC [Tax Court of Canada] can come to his help. ...
TCC

Royal City Taxi Ltd. v. M.N.R., 2019 TCC 105

Hogan Appearances:   Counsel for the Appellant Royal City Taxi Ltd.   ... "   It is clear that the   Appellant-Intervenor meets this condition since his activities consisting in   driving a taxi; (ii)   “... vehicle that is used by a business...” ... (iii)   “... for carrying passengers...” Again, it is clear that   the taxi is   being used to carry passengers; and (iv)   “... where the person is not... the owner or operator of the   business. . .”   ...
TCC

Vaillancourt v. The Queen, 2006 TCC 395

Signed at Ottawa, Canad a, this 25th day of October 2006.     "François Angers" Angers J.       ...   [57]     René Vaillancourt testified that after leaving Canada, he was unaware of the assessment of July 5, 2000 against him, and that he only found out about it when he returned in March 2002. ... Signed at Ottawa, Canada, this 25th day of October 2006.       "François Angers" Angers J.       ...
TCC

800537 Ontario Inc. v. The Queen, 2004 TCC 258

For example, the two forms prepared for a 1997 Ford F-350 Crew 4X4 bearing vehicle identification number 1FTJW36F7VEA18067 and attached as Appendix "A" hereto show the following details:                                                 USA EXPORT            GST Form                                                      Form       Total Sale Price                              $40,862.50                $38,185.00       Administration fee                    $      65.00                        $65.00       Net Difference                                $40,927.50                             $38,250.00       GST on Sub-Total                 USA EXPORT                  $2,677.50                                                    __________________________       Balance Due                                   $40,927.50                             $40,927.50       Final Balance Due                           $40,927.50                             $40,927.50 16.     ... Leon signed and dated as a representative of Acura        West; and, b)     Acura West's dealer and sales registration number were        recorded. 18.      ... Canada, [2002], G.S.T.C. 39, (T.C.C.), all of the assets of an auto dealership were sold and an election under subsection 167(1) was filed so that no GST was payable. ...
TCC

Coopers Park Real Estate Development Corporation v. The King, 2024 TCC 122

Document 12 / Tab 9: December 3, 2004 Draft memorandum from KPMG LLP to “The tax file of Farris Vaugh Wills & Murphy Project Airwave”, copied to John Zaystoff, KPMG Accounting & Mark Chu. ... Document 15 / Tab 12: January 5, 2005 Research memo from KPMG LLP to “The tax file of Farris Vaughan Wills & Murphy Project Airwave”. ... Document 18 / Tab 13: March 15, 2005 Draft letter from Tony Tse, KPMG LLP, to “The tax file of Farris Vaughan Wills & Murphy Project Airwave”. ...
TCC

Mazraani v. M.N.R., 2022 TCC 109

Apold was a lawyer who worked for IA from 2011 to 2017. [88] In 2012 she was chief of compliance and her role was to ensure compliance with legislation known as an Act Respecting the Distribution of Financial Products and Services, CQLR C D-9.2 (“ DFP&S ”) (“ Loi sur la distribution de produits et services financiers, RLRQ C D-9.2. ”). ... Canada (National Revenue), 2013 FCA 85 (“ Connor Homes ”) where the FCA stated that the Court must conduct a two-stage analysis. ... M.N.R., 2018 TCC 153 (“ Lamontagne ”), the appellant had worked as an insurance agent with Sunlife Financial Distributors (Canada) Inc. (“ Sunlife ”). ...
TCC

Vasilkioti v. The King, 2024 TCC 101

The King, 2024 TCC 101 Docket: 2020-979(IT)G BETWEEN: MARILYN VASILKIOTI, Appellant, and HIS MAJESTY THE KING, Respondent.   ... Vasilkioti would continue to support her husband and Aegis, as she always had since 2002. ... For the Respondent: Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Canada   ...
TCC

Deans Knight Income Corporation v. The Queen, 2019 TCC 76, rev'd 2021 FCA 160

Paris DATE OF JUDGMENT: April 5, 2019 APPEARANCES:     Counsel for the Appellant: J. ... Drouin Deputy Attorney General of Canada Ottawa, Canada   [1]   R.S.C., 1985, c. 1 (5th Supp.). [2]   Shell Canada Ltd. v. ... Canada, 2002 FCA 260 at paragraph 36. [12]   McGillivray Restaurant Ltd. v. ...
TCC

6379249 Canada Inc. v. The Queen, 2015 DTC 1109 [at at 638], 2015 TCC 77

Frail has been with R&D Partners since its establishment in 2002. ... Business Number XXXXXXXX             2.         NEQ: XXXXXXXX             3.         ... Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]        I will refer to Mr. ...
TCC

Tozer v. The Queen, 2018 TCC 56

However that decision was overturned by the Federal Court of Appeal [2002] T.C.J. ... Buckingham, 2011 FCA 142 (“ Buckingham ”) and Balthazard v. Canada, 2011 FCA 331 (“ Balthazard ”). In Balthazard, Mainville J.A. summarized the matter as follows (para. 32): 32.   (…) a.   ...

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