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TCC
O'Connor v. M.N.R., 2006 TCC 633
Holl Counsel for the Respondent: Lesley Akst Counsel for the Intervenor: Jennifer I. ... J. Citation: 2006TCC633 Date: 20061122 Docket: 2005-3853(EI) BETWEEN: TOM O'CONNOR, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent, and BRAVE NEW WINES LTD., Intervenor. ... [2] By letter dated August 3, 2005, the Minister of National Revenue (the "Minister") indicated his decision that the employment was not insurable as the Appellant was not engaged under a contract of service and was therefore not an employee of BNW during the period in question ...
TCC
Estate of Herman Gebhart v. The Queen, 2006 TCC 572
The tax amount was added pursuant to ss. 152(4) of the Income Tax Act (the " Act "). 6. ... Kohl, who died of cancer in January, 2005, was alive to testify. For this reason, no costs are awarded to either party. ... Swanson Firm: Robertson Stromberg Pedersen LLP For the Respondent: John H. ...
TCC
Lam v. The King, 2025 TCC 15
The King, 2025 TCC 15 Docket: 2024-1365(GST)APP BETWEEN: CHARLES LAM, APPLICANT, and HIS MAJESTY THE KING, Respondent. ... Once the Minister proves, on balance, the NoA has been sent, no obligation or requirement exists that the taxpayer actually receive it: Rossi v HMQ 2015 FCA 267 at para. 7 referencing Canada v Bowen [1992] 1 FC 311 (CA); Schafer v Canada [2000] FCA No 1480; and Grunwald v HMQ 2005 FCA 421. ... Bocock DATE OF ORDER: January 23, 2025 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Gabriel Caron COUNSEL OF RECORD: For the Respondent: Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Canada ...
TCC
Kloppers v. The Queen, 2020 TCC 118
The Queen (“ Mariano ”), [1] Justice Pizzitelli dismissed the appeals. ... The Queen, 2004 FCA 403 (leave to appeal to the SCC denied 2005 CarswellNat 1110). [19] Markman v. ... The Queen, 2004 FCA 403 (leave to appeal denied 2005 CarswellNat 1110). [24] Tax Court of Canada Act, subsection 12(3). [25] Minister of National Revenue v. ...
TCC
Ramroop v. The King, 2024 TCC 39 (Informal Procedure)
The King, 2024 TCC 39 (Informal Procedure) Docket: 2019-2367(IT)I BETWEEN: RAJESH RAMROOP, Appellant, and HIS MAJESTY THE KING, Respondent. ... Yuan” Yuan J. CITATION: 2024 TCC 39 COURT FILE NO.: 2019-2367(IT)I STYLE OF CAUSE: RAJESH RAMROOP v. ... Yuan DATE OF JUDGMENT: March 26, 2024 APPEARANCES: Agent for the Appellant: Tim Okafor Counsel for the Respondent: Christopher Ware Tiffany Farrugia (Student-at-Law) COUNSEL OF RECORD: For the Appellant: Name: N/A Firm: N/A For the Respondent: Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Canada ...
TCC
Boles v. The Queen, 2011 TCC 288
Signed at Ottawa, Canada, this 9 th day of June 2011. "Patrick Boyle" Boyle J. ... [5] Mr. Boles maintained in his evidence‑in‑chief that he did not know he was ever a director of Begley Associates until 2005 when the Canada Revenue Agency (“CRA”) began pursuing him. ... [10] The Appellant’s appeal is dismissed with costs. Signed at Ottawa, Canada, this 9 th day of June 2011. ...
TCC
David v. The Queen, 2014 DTC 1111 [at at 3236], 2014 TCC 117 (Informal Procedure)
The parties shall bear their own costs in respect of the appeal. ... In addition, the president of CanAfrica, Ambrose Danso-Dapaah, pled guilty to selling false donation receipts for the 2005 and prior taxation years. [6] Many of the appellants appear to acknowledge that the tax receipts issued to them were false, and they seek relief on the basis that the CRA should bear some responsibility. ... The respondent referred to several decisions of the Tax Court of Canada, and I have also found guidance in The Queen v Doubinin, 2005 FCA 298, which is a decision of a higher court. [60] Although the facts in Doubinin are very different from the facts in these appeals, the Court’s comments on whether an inflated tax receipt is a benefit are helpful. ...
TCC
Sam v. The Queen, 2016 TCC 98
The Queen, 2016 TCC 98 Citation: 2016 TCC 98 2013-2193(IT)G BETWEEN: BRENDA SAM, Appellant, and HER MAJESTY THE QUEEN, Respondent, TRANSCRIPT OF REASONS FOR JUDGMENT Let the attached certified transcript of my Reasons for Judgment delivered orally from the Bench at Toronto, Ontario, on November 24, 2015, be filed with very minor corrections. _______________ “D.W. ... Court File No. 2013-2193(IT)G TAX COURT OF CANADA BETWEEN: BRENDA SAM Appellant - and- HER MAJESTY THE QUEEN Respondent TRANSCRIPT OF ORAL REASONS HEARD BEFORE THE HONOURABLE JUSTICE ROWE Federal Judicial Centre, 180 Queen Street West, Toronto, Ontario, on Tuesday, November 24, 2015 at 2:45 p.m. ... In 2004, 2005, her sister‑in‑law Denise Hunt started to work for an entity called DSC. ...
FCTD
Canada (National Revenue) v. Bosnjak, 2013 FC 399
Bosnjak, 2013 FC 399 Date: 20130418 Docket: T-2164-12 Citation: 2013 FC 399 Calgary, Alberta, April 18, 2013 PRESENT: The Honourable Madam Justice Gleason BETWEEN: MINISTER OF NATIONAL REVENUE Applicant and DANIEL M. BOSNJAK Respondent REASONS FOR ORDER AND ORDER [1] The Applicant seeks information from the Respondent in connection with approximately $47,000 in unpaid taxes that the Respondent owes. ... See, for example, Canada (Minister of National Revenue) v Bjornstad, 2006 FC 818 [Bjornstad]; Canada (Minister of National Revenue) v Loy Yeung Kwan, File No T-554-05 (December 13, 2005); Canada (Minister of National Revenue) v Hrappstead, File No T- 2275-04 (26 May 2005); Canada (Minister of National Revenue) v Arthur C Dwe r, File No T-1479-02 (September 30, 2003) ...
TCC
Robichaud c. La Reine, 2004 TCC 661
Translation certified true on this 28th day of February 2005 Aveta Graham, Translator Citation: 2004TCC661 Date: 20041110 Docket: 94-2544(IT)G BETWEEN: GILLES ROBICHAUD, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... [56] To decide whether a taxpayer was grossly negligent, Strayer J. stated in Venne v. ... Translation certified true on this 28th day of February 2005 Aveta Graham, Translator CITATION: 2004TCC661 COURT FILE NO.: 94-2544(IT)G STYLE OF CAUSE: Gilles Robichaud v. ...