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TCC

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

Drouin Deputy Attorney General of Canada Ottawa, Canada   [1]   R.S.C., 1985, c. 1 (5th Supp.). [2]   Shell Canada Ltd. v. ... Canada, 2005 SCC 54, at paragraphs 18, 21 and 36. [4]   Copthorne, supra note 3 at paragraph 42. [5]   Canada Trustco, s upra note 3 at paragraph 20. [6]   Copthorne, supra note 3 at paragraph 35. [7]   Copthorne, supra note 3 at paragraphs 69 and 70. [8]   John Burghardt and Sarah Chiu, "Loss is Just a Four-Letter Word: Policy, Practice and Proposals" CTF, 2013 Conference Report, 14:1-43 at 14:7. [9]   Canada v. ... Canada, 2005 SCC 55 at paragraph 49. [17]   W.J. Strain, D.A. Dodge, V. ...
TCC

Béland v. M.N.R., 2006 TCC 249

., 2006 TCC 249       Docket: 2003-4599(EI) BETWEEN: GAÉTAN BÉLAND, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent. ...   [35]     In Louis-Paul Bélanger v. M.N.R., 2005 TCC 36, Archambault J. of this Court analyzed a set of decisions of both the Federal Court of Appeal and the Tax Court of Canada on the issue of non-arm's length dealing and the process that the Court must follow in an appeal from a decision of the Minister based on the statutory provisions quoted above ... Signed at Ottawa, Canada, this 1st day of June 2006.       "François Angers" Angers J.     ...
TCC

Green v. The Queen, 2016 DTC 1018 [at 2629], 2016 TCC 10

The Queen, 2016 DTC 1018 [at 2629], 2016 TCC 10     Dockets: 2013-897(IT)G 2013-899(IT)G 2013-900(IT)G 2013-3334(IT)G BETWEEN: JEFFREY N. ... Analysis [25]         In Canada Trustco Mortgage Co. v. The Queen, [2005] 2 S.C.R. 601, the Supreme Court of Canada set out the approach to be taken in interpreting tax legislation, as follows: 10 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. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...
FCTD

Adelberg v. Canada, 2023 FC 252

Once it is established that a matter must be the subject of a grievance, the grievance process cannot be circumvented, even for reasons of efficiency, by relying on a court’s residual jurisdiction (Bouchard c Procureur général du Canada, 2019 QCCA 2067). [14] Subsection 236(1) of the FPSLRA was enacted in 2005 in direct response to the Supreme Court of Canada’s decisions in Vaughan v Canada, 2005 SCC 11 [Vaughan] and Weber v Ontario Hydro, [1995] 2 S.C.R. 929 [Weber] (see Attorney General of Canada, on behalf of Correctional Service of Canada v Robichaud and MacKinnon, 2013 NBCA 3 [Robichaud] at para 3). ... PLACE OF HEARING: TORONTO, ONTARIO   DATE OF HEARING: JANUARY 19, 2023   JUDGMENT and reasons: FOTHERGILL J.   DATED: February 21, 2023 APPEARANCES: Rocco Galati   For The Plaintiffs   Adam Gilani Renuka Koilpillai For The Defendants   SOLICITORS OF RECORD: Rocco Galati Law Firm Professional Corporation For The Plaintiffs   Attorney General of Canada Toronto, Ontario For The Defendants   ...
FCA

Foix v. Canada, 2023 FCA 38

LOCKE J.A.     BETWEEN: MICHEL FOIX, NICOLAS SOUTY and SONIA LEBEL Appellants and HIS MAJESTY THE KING Respondent NOËL C.J. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601, para. 11; see also Canada v. ... HIS MAJESTY THE KING     PLACE OF HEARING: MONTRÉAL, QUEBEC   DATE OF HEARING: OCTOBER 20, 2022   REASONS FOR JUDGMENT BY: NOËL C.J.   ...
TCC

Sim v. The King, 2025 TCC 22

The King, 2025 TCC 22 Docket: 2021-481(IT)G BETWEEN: CURTIS SIM, Appellant, and HIS MAJESTY THE KING, Respondent; Docket: 2021-781(IT)G AND BETWEEN: SHAWN SIM, Appellant, and HIS MAJESTY THE KING, Respondent.     ... Between 2004 and 2005 Curtis and Shawn each deposited shares of Manchester Inc. into the applicable brokerage account. ... Scott Bodie” Bodie J.   CITATION: 2025 TCC 22 COURT FILE NOS.: 2021-481(IT)G 2021-781(IT)G STYLES OF CAUSE: Curtis Sim v. ...
TCC

Staltari v. The Queen, 2015 DTC 1130 [at at 818], 2015 TCC 123

Staltari then appealed to the Ontario Municipal Board in order to preclude the Land being designated environmentally sensitive wetlands. [28]         Copies of two appeals by Flewellyn to the OMB dated January 13, 2005 were entered into evidence by the Respondent. [16] In cross-examination, Mr.  ... This concern was raised after the applications had been filed. [19] [29]         At some point between 2005 and the time of the donation, [20] while the appeal to the OMB was ongoing, the Ministry of Natural Resources (the “MNR”) requested permission to come onto the Land to assess its environmental status. ... (Toronto: Thomson Carswell, 2005) at pages 80-81, the authors describe the judicial concept of income as follows:   The courts have approached the question of what is income on a case-by-case basis, rather than providing an exhaustive definition. ...
TCC

R&D PRO-innovation Inc. v. The Queen, 2015 TCC 186 (Informal Procedure)

A [Translation] natural product is desired so that no artificial ingredients are added. ... During its 2005 fiscal year, Jentel set out to overhaul its Multi-Bins concept. ... Pentney Deputy Attorney General of Canada Ottawa, Canada   ...
TCC

M.N.R. v. Gold Line Telemanagement Inc., 2024 TCC 119

Barrett Tax law Jack Wang 44- 665 Millway Avenue Vaughan, Ontario L4K 3T8   Tel-Pal Comm Inc.   ... Bordon Ladner Gervais Bobby Solhi 22 Adelaide Street West Toronto, Ontario M5H 4E3   Echelon Global Inc.   ... Canadian Human Rights Commission, 2004 FC 817, affirmed 2005 FCA 389; CBS Canada Holdings Co. v. ...
TCC

Frobb v. The Queen, 2018 TCC 121 (Informal Procedure)

In coming to this conclusion, respecting the term “reside”, Webb J. relied on the decisions and comments contained in Thomson v MNR, [1946] S.C.R. 209, 2 DTC 812; S.R. v The Queen, 2003 TCC 649 and Lapierre v The Queen, 2005 TCC 720, 2008 DTC 4248. ... “Diane Campbell” Campbell J.   CITATION: 2018 TCC 121 COURT FILE NO.: 2016-2786(IT)I STYLE OF CAUSE: FRANCES FROBB AND HER MAJESTY THE QUEEN PLACE OF HEARING: Nelson, British Columbia DATE OF HEARING: May 15, 2018 REASONS FOR JUDGMENT BY: The Honourable Justice Diane Campbell DATE OF JUDGMENT: June 27, 2018   APPEARANCES:   For the Appellant: The Appellant herself Counsel for the Respondent: Spencer Landsiedel   COUNSEL OF RECORD: For the Appellant: Name: n/a   Firm:   For the Respondent: Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

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