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TCC
Klywak v. The Queen, 2004 TCC 523 (Informal Procedure)
KLYWAK, Appellant, and HER MAJESTY THE QUEEN, Respondent. REASONS FOR JUDGMENT Bell, J. ... The Queen, [1994] 4 C.T.C. 2005 in which Rowe, J. of this Court dismissed the appeal of a wife who attempted to deduct as a medical expense the cost of purchasing and installing a hot tub which was prescribed by her husband's arthritis specialist. ... Bell DATE OF JUDGMENT: August 13, 2004 APPEARANCES: For the Appellant: The Appellant herself Counsel for the Respondent: Penny Piper COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Canada ...
TCC
Anten v. The Queen, 2010 TCC 176 (Informal Procedure)
Webb” Web b, J. Citation: 2010TCC176 Date: 20100326 Docket: 2008-3155(IT)I BETWEEN: COLIN ANTEN, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... No. 2030, 2004 FCA 403) (leave to appeal to the Supreme Court of Canada was dismissed ([2005] S.C.C.A. ... Signed at Calgary, Alberta, this 26 th day of March, 2010. “Wyman W. ...
FCTD
Whitewater Golf Club Inc. v. Canada (National Revenue), 2009 FC 739
Canada (National Revenue), 2009 FC 739 Federal Court Cour fédérale Date: 20090721 Docket: T-1369-08 Citation: 2009 FC 739 Ottawa, Ontario, July 21, 2009 PRESENT: The Honourable Mr. ... [2] The required information is with regard to Whitewater’s November 30, 2003 through November 30, 2005 taxation years, and includes: the names and addresses of persons or corporations to whom Whitewater supplied goods or services; sales journals, sales invoices or other supporting documentation; any and all accounting documents under Whitewater’s control or in its possession concerning monies received with regard to the sale of goods or services; any and all documentation concerning monies received from the sale of goods or services to customers (members) including all bank statements, bank deposit books, and records of monies received from customers (members) ... “Luc Martineau” Judge FEDERAL COURT NAME OF COUNSEL AND SOLICITORS OF RECORD DOCKET: T-1369-08 STYLE OF CAUSE: WHITEWATER GOLF CLUB INC. v. ...
FCA
Renaud v. Canada, 2019 FCA 154
Since 2005, she has been employed by the Canadian Transportation Agency (CTA), where she is a full‑time lawyer in its legal department. ... Furthermore, he noted that during the taxation years 2005, 2009 and 2010, the appellant’s activities generated no income. ... HER MAJESTY THE QUEEN PLACE OF HEARING: MontrEal, Quebec DATE OF HEARING: December 11, 2018 REASONS FOR JUDGMENT: NADON J.A. ...
TCC
McKay v. The Queen, 2011 TCC 526 (Informal Procedure)
Signed at Ottawa, Canada, this 23rd day of November 2011. "Robert J. Hogan" Hogan J. Citation: 2011 TCC 526 Date: 20111123 Docket: 2010-3831(GST)I BETWEEN: MURRAY MCKAY, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Sample in 2005 and signing a number of documents but did not recall to what account they related. ...
TCC
General Motors of Canada Ltd. v. The Queen, 2006 TCC 184
McArthur dated October 19, 2005 with a telephone conference status hearing to be held if the parties are unable to agree on these dates; 6. ... Sutherland, [2005] O.J. No. 3395 to support his argument that the Respondent's interventions were excessive and should not be tolerated. ... C.A.) as follows: 1. To enable the examining party to know the case he has to meet; 2. ...
TCC
Crooks v. The Queen, 2016 TCC 52 (Informal Procedure)
Subsection 254(2) of the Excise Tax Act (the “ Act ”) sets out the requirements for the rebate. ... Richards never enjoyed any of the benefits listed, namely she never took delivery of, never had the possession or use of, and never had available to her the subject property. [10] 2005 TCC 78, [2005] TCJ No. 239. [11] 2008 TCC 117 at para 55, aff’d 2009 FCA 114 without discussion. [12] See Justice C. ... Causing their clients to lose tens of thousands of dollars is not in their best interests. ...
TCC
2252493 Ontario Limited v. The Queen, 2017 TCC 20
The Queen, 2017 TCC 20 Docket: 2014-3841(GST)G BETWEEN: 2252493 ONTARIO LIMITED, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Bocock” Bocock J. Citation: 2017TCC20 Date: 20170131 Docket: 2014-3841(GST)G BETWEEN: 2252493 ONTARIO LIMITED, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... (Canada GST Service); CCRA and ICAA GST/HST Roundtable (May 2005), Question 2; CRA and ICAA GST Roundtable, December 2009, no. 4, p. 4; CRA GST Roundtable, April 2016, nos. 8‑9, p. 25‑26; and Blair Nixon & Vincent M. ...
FCTD
Canadian Private Copying Collective v. Z.E.I. Media Plus Inc., 2006 FC 840
., 2006 FC 840 Docket: T-578-05 Citation: 2006 FC 840 REASONS FOR ORDER PROTHONOTARY MORNEAU: [1] The matter before the Court in this case is a motion by the plaintiff, the Canadian Private Copying Collective (the Collective), to obtain an order under Rule 223 et seq. of the Federal Courts Rules (the rules) to direct the defendants to serve a more accurate and complete affidavit of documents concerning the importation and sale by the defendants of blank audio recording media, as part of an action that the Collective instituted on March 31, 2005 under Part VIII entitled “Private Copying” of the Copyright Act, R.S.C. 1985, c. 42 (the Act). [2] In their responding record to this motion, the defendants requested that this Court order, on its own initiative, either under the scheme of Part VIII of the Act or under Rule 107, that the question of whether the defendants are liable to pay, for their products, the levies imposed by the Act and the applicable approved tariff be addressed first and that the quantum of any levies payable be determined accordingly after that. ... This definition reads: [7] The term “blank audio recording medium” is defined in this section as follows: « support audio vierge » Tout support audio sur lequel aucun son n'a encore été fixé et tout autre support audio précisé par règlement. [8] This latter definition was further clarified by the Copyright Board when, in December 2003, it approved and published the tariff of levies to be collected by the Collective (the Tariff) pursuant to section 83 of the Act. ... “Richard Morneau” Prothonotary Montréal, Quebec June 30, 2006 FEDERAL COURT NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: T-578-05 STYLE OF CAUSE: PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: May 17, 2006 REASONS FOR ORDER: PROTHONOTARY MORNEAU DATED: June 30, 2006 APPEARANCES: Madeleine Lamothe-Samson FOR THE PLAINTIFF Marvin Segal Louis Chronopoulos FOR THE DEFENDANTS SOLICITORS OF RECORD: Ogilvy Renault Montréal, Quebec FOR THE PLAINTIFF Gross Pinsky Montréal, Quebec FOR THE DEFENDANTS ...
TCC
Tidd v. The Queen, 2012 DTC 1060 [at at 2785], 2012 TCC 16 (Informal Procedure)
Miller J. Citation: 2012TCC16 Date: 20120110 Docket: 2011-1456(IT)I BETWEEN: MAVIS TIDD, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... By 2004 or 2005, she was recognized by the congregation as a minister in the church. [12] The Appellant oversaw various ministries and when he was Senior Pastor with TICC, Mr. ... Miller J. CITATION: 2012TCC16 COURT FILE NO.: 2011-1456(IT)I STYLE OF CAUSE: MAVIS TIDD AND HER MAJESTY THE QUEEN PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: December 5 & 8, 2011 REASONS FOR JUDGMENT BY: The Honourable Justice Valerie Miller DATE OF JUDGMENT: January 10, 2012 APPEARANCES: Counsel for the Appellant: Richard Yasny Counsel for the Respondent: Alisa Apostle COUNSEL OF RECORD: For the Appellant: Name: Richard Yasny Firm: Payne Law Professional Corporation For the Respondent: Myles J. ...