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TCC
Deep v. The Queen, 2006 TCC 315
(v) Did Dr. Deep underreport his income in 1997, and, if so, by how much? ... Annette Evans COUNSEL OF RECORD: For the Appellant: Name: N/A Firm: N/A For the Respondent: John H. ... In 1995 he moved to a calendar year end, resulting in one year end January 22, 1995 (1995A) and the second year end December 31, 1995 (1995B). [4] Exhibit A-19. [5] 84 DTC 6247. [6] Supra, at page 6251. [7] [2005] 2 S.C.R. 598. [8] See for example Venne. [9] 2004 DTC 6763. ...
FCTD
Budhram v. Canada (Citizenship and Immigration), 2019 FC 1185
II. Background [3] The Applicant, Rampersaud Tony Budhram, is a Canadian citizen. ... It is also not disputed that the assessment whether the marriage is genuine considers evidence up to the time of the hearing, while the assessment whether the marriage was entered into for immigration status considers the parties’ intentions at the time of the marriage (see, e.g., Gill v Canada (Citizenship and Immigration), 2012 FC 1522 at para 33). [23] The Applicant notes that the IAD states in its Decision that, in analysing the genuineness of the marriage, it is guided by the factors set out in Chavez v Canada (Citizenship and Immigration), [2005] IADD No 353 (IADTA3-24409, Hoare, February 11, 2005) [Chavez]. ... V. Conclusion [31] Based on the above findings, the Decision is reasonable and this application for judicial review must be dismissed. ...
FCA
Soulliere v. Canada, 2022 FCA 126
Canada, 2005 SCC 54, at para. 10, [2005] 2 S.C.R. 601 as follows: It has been long established as a matter of statutory interpretation that “the words of an Act are to be read in their entire context and in their grammatical and ordinary sense harmoniously with the scheme of the Act, the object of the Act, and the intention of Parliament”: see 65302 British Columbia Ltd. v. ... HER MAJESTY THE QUEEN PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: April 26, 2022 REASONS FOR JUDGMENT BY: GLEASON J.A. ... MONAGHAN J.A. DATED: july 7, 2022 APPEARANCES: Craig J. Allen For The Appellant Meaghan Mahadeo Jason Stober For The Respondent SOLICITORS OF RECORD: Craig Allen Law Windsor, Ontario For The Appellant A. ...
TCC
McCarthy v. The Queen, 2016 TCC 49
Canada, 2005 FCA 131. [15] I am asking the parties for their written submissions on costs within 30 days. [16] Further, this Court has the power to order that costs be payable personally by counsel in appropriate circumstances under Rule 152 of the Tax Court of Canada Rules (General Procedure) “where a counsel for a party has caused costs to be incurred improperly or without reasonable cause or to be wasted by undue delay, misconduct or other default”. ... THE QUEEN REASONS FOR ORDER BY: The Honourable Justice Patrick Boyle DATE OF ORDER: February 25, 2016 REPRESENTATIVES: Counsel for the Appellant: Joel Allan Sumner Counsel for the Respondent: H. ... Pentney Deputy Attorney General of Canada Ottawa, Canada ...
FCTD
Martineau v. Canada (Revenue Agency), 2018 FC 595
III. Analysis [14] Mr. Martineau argues that the CRA Decision is manifestly unreasonable given the errors committed by the representative in assessing evidence, the CRA’s refusal to close his file, the placement of a heavy burden of proof on him, failure to consider evidence that he considers to be uncontradicted, and the irrational nature of the Decision on account of the evidence submitted in 2005. ... CANADA REVENUE AGENCY PLACE OF HEARING: Québec, Quebec DATE OF HEARING: May 31, 2018 JUDGMENT AND REASONS: GASCON J. DATED: June 7, 2018 APPEARANCES: Dominique Martineau For the applicant (REPRESENTING HIMSELF) Louis Sébastien For the RESPONDENT SOLICITORS OF RECORD: Attorney General of Canada Montréal, Quebec For the RESPONDENT ...
TCC
Kang v. The Queen, 2015 TCC 18
Even accumulating $300,000 was impossible in view of the revenue reported for the 2005, 2006 and 2007 taxation years. ... Tang and Kang, specifically for 2007: Salaries reported by the Jewellery Store Salary received by Tang Salary received by Kang 2005 $61,954- $62,400 2006 $67,413- $62,400 2007 $66,429 $0 $15,600 [71] Moreover, Messrs. ... Moreover, the company’s cash assets fell in 2005 and 2006 from $239,880 to $54,670. [97] A similar decrease was also posted under “Due to shareholder” (from $209,371 to $57,073). ...
TCC
Karlozian v. The King, 2024 TCC 121
He obtained his citizenship and lived there with his family until 2005, at which time he returned to Canada. [16] Mr. ... The house was sold in 2005, resulting in gross capital gains in an amount of US$263,866 (Exhibit A‑1, Inter Valley Escrow Statements dated June 30, 2005). ... First, in 2005, Mr. Karlozian sold his house in the US, upon which he realized a gain of about US$262,000. ...
TCC
Bérubé c. La Reine, 2004 TCC 432
These attachments form a part of these reasons. [3] The Appellant disagrees with eight items calculated by Ms. ... Conclusion [11] I accept the fact that the Appellant received loan repayments from his brother during the years at issue and that they were not taxable income. ... Translation certified true on this 25 th day of January 2005. Colette Dupuis-Beaulne, Translator ...
FCA
ENID D. ODDLEIFSON v. HIS MAJESTY THE KING, 2022 FCA 172
HIS MAJESTY THE KING PLACE OF HEARING: BY ONLINE VIDEOCONFERENCE DATE OF HEARING: October 13, 2022 REASONS FOR JUDGMENT OF THE COURT BY: STRATAS J.A. ... RENNIE J.A. DELIVERED FROM THE BENCH BY: RENNIE J.A. APPEARANCES: Jeff Pniowsky Matthew Dalloo For The Appellant Ainslie Schroeder Allanah Smith For The Respondent SOLICITORS OF RECORD: Thompson Dorfman Sweatman LLP Winnipeg, Manitoba For The Appellant A. François Daigle Deputy Attorney General of Canada For The Respondent ...
TCC
Desbiens c. M.R.N., 2004 TCC 557
Translation certified true on this 8 th day of March 2005. Colette Dupuis-Beaulne, Translator Dockets: 2003-4669(EI) 2003-4670(EI) BETWEEN: JACKY DESBIENS, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ... Translation certified true on this 8 th day of March 2005. Colette Dupuis-Beaulne, Translator Citation: 2004TCC557 Date: 20040818 Dockets: 2003-4666(EI) 2003-4667(EI) BETWEEN: RICHARD DESBIENS, Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ... Translation certified true on this 8 th day of March 2005. Colette Dupuis-Beaulne, Translator. ...