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TCC

Ayre v. The King, 2025 TCC 41

Docksteader 2009 $2,041.20 $3,487.28   2010 $2,167.20 $5,333.70   2011 $2,458.00 $6,652.56   2012 $4,914.40 $13,352.40 Total:   $11,580.80 $28,825.94 Mr. Foran 2009 $4,204.80 $8,817.48   2010 $13,262.40 $28,869.45   2011 $17,206.00 $41,686.22   2012 $9,828.80 $39,084.90 Total:   $44,502.00 $118,458.05 Mr. ... Spiro” Spiro J.   APPENDIX “A”   APPENDIX “B”   APPENDIX “C”     APPENDIX “D”     APPENDIX “E”   APPENDIX “F”     CITATION: 2025 TCC 41 COURT FILE NOS.: 2017‑3467(IT)G 2017-3469(IT)G 2017-3119(IT)G 2017-2987(IT)G 2017-2985(IT)G 2017-440(IT)G STYLES OF CAUSE: NANDAGOPAL AYRE AND HIS MAJESTY THE KING KENNETH COOPER AND HIS MAJESTY THE KING SHARON DOCKSTEADER AND HIS MAJESTY THE KING JAMES FORAN SR. ...
FCTD

Morris v. Canada (Attorney General), 2019 FC 1374

(a)   Dr. Coles’ letter [25]   Dr. Coles’ letter stated that coronary artery disease has multi-factorial causes. ... Min stress @ present despite health issues/recovery & court battle for kids…”. ... This Court has previously confirmed that hearings before review and appeal panels are conducted on a de novo basis (Nolan v Canada (Attorney General), 2005 FC 1305 at para 19). ...
FCTD

Bessette v. Quebec (Attorney General), 2019 FC 393

In this role, he was responsible for developing the “end-to-end” architecture of the company’s product line and for securing patent protection for the company’s innovations. [85]   Starting in 2005, Mr.  ... In 2005, he obtained his PhD in software engineering. Concurrently with his teaching activities, he has been developing various computer applications, particularly in the health field. [88]   Prior to the trial, the parties agreed not to challenge the proposed qualifications of their respective experts. ... TCR 2005-05 from the Agence de développement de réseaux locaux de services de santé et de services sociaux de Montréal entitled, Couche d’accès à l’information sur la santé- Dossier santé électronique interopérable du Québec ”, dated December 22, 2005, at pp 41, 73, 125 (Exhibit TX-20); Copy of call for tenders No. ...
FCTD

Canada (National Revenue) v. Dominelli, 2022 FC 1418

Grundy the former NRT Chief Financial Officer had prepared his 2016 tax filings. ... FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1432-20   STYLE OF CAUSE: THE MINISTER OF NATIONAL REVENUE v JOHN DOMINELLI   PLACE OF HEARING: Held by videoconference   DATE OF HEARING: December 15, 17, and 21, 2020   ORDER and REASONS: DINER J.   DATED: october 18, 2022   APPEARANCES: Alisa Apostle Tigra Bailey Peter Swanstrom   For The Applicant   Molly Luu   For The Respondent   SOLICITORS OF RECORD: Attorney General of Canada Toronto, Ontario   For The Applicant   Miller Thomson LLP Barristers and Solicitors Toronto, Ontario   For The Respondent     ...
FCA

Export Development Canada v. Canada (Information Commissioner), 2025 FCA 50

LASKIN J.A.     Date: 20250303 Docket: A-345-23 Citation: 2025 FCA 50 CORAM: RENNIE J.A. ... These dictionaries defined “obtain” as: “to come into possession of; get, acquire, or procure”; and recueillir as: rassembler des choses ”, obtenir pour soi ”, recevoir ”, and acquérir (Decision at para. 38). ... THE INFORMATION COMMISSIONER OF CANADA AND PUBLIC SECTOR PENSION INVESTMENT BOARD AND CANADA POST CORPORATION     PLACE OF HEARING: Ottawa, Ontario   DATE OF HEARING: November 5, 2024   REASONS FOR JUDGMENT BY: WOODS J.A.   ...
FCA

TPine Leasing Capital Corporation v. Canada, 2024 FCA 83

LOCKE J.A.   BETWEEN:     TPINE LEASING CAPITAL CORPORATION     Appellant     and     HIS MAJESTY THE KING     Respondent   Heard at Toronto, Ontario, on January 16, 2024. ... LOCKE J.A.   BETWEEN:     TPINE LEASING CAPITAL CORPORATION     Appellant     and     HIS MAJESTY THE KING     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1] The issue in this appeal is, if a taxpayer is successful in challenging the denial of a particular deduction, does subsection 152(9) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ... Both consequences flow from the same “transaction” the retention (and not a sale) of the same assets. ...
TCC

DAC Investment Holdings Inc. v. The King, 2024 TCC 63

Civiero transferred all of his common shares of Soberlink (the Soberlink Shares ”) to Jacal Holdings Ltd. (“ Jacal ”). ... Canada [4] (“ Canada Trustco ”), Lipson v. Canada [5] (“ Lipson ”), Copthorne Holdings Ltd. v. Canada [6] (“ Copthorne ”), Canada v. Alta Energy Luxembourg S.A.R.L. [7] (“ Alta Energy ”) and Deans Knight Income Corp. v. ...
FCTD

Jamshidi v. Canada (Citizenship and Immigration), 2024 FC 627

Furthermore, non-compliance is understood to be a matter of practice, not jurisdiction: TMR Energy Ltd. v State Property Fund of Ukraine, 2005 FCA 28 at para 48. [49] In sum, the Respondent’s argument for dismissing the application must be rejected for three reasons. ... "Avvy Yao-Yao Go" Judge FEDERAL COURT SOLICITORS OF RECORD   Docket: IMM-11087-22     STYLE OF CAUSE: SAHAND JAMSHIDI v THE MINISTER OF CITIZENSHIP AND IMMIGRATION   PLACE OF HEARING: TORONTO, ONTARIO   DATE OF HEARING: April 10, 2024   JUDGMENT AND REASONS: GO J.   DATED: April 24, 2024   APPEARANCES: Brad Bechard   For The Respondent   SOLICITORS OF RECORD: Shirin Taghavikhansari Barrister and Solicitor Richmond Hill, Ontario   For The Applicant   Attorney General of Canada Toronto, Ontario   For The Respondent     ...
TCC

Goldman v. The Queen, 2021 TCC 13

The Queen, 2021 TCC 13 Docket: 2016-4417(IT)G BETWEEN: ADINA GOLDMAN, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... (ii) By a person who owes an amount under the Act [64] The Appellant accepts that her mother owed in excess of $76,616 in tax in respect of her 2005, 2009 and 2010 tax years. ... Drouin Deputy Attorney General of Canada Ottawa, Canada   [1] Charkaoui v. ...
TCC

Duhamel v. The King, 2022 TCC 66

DUHAMEL’S TESTIMONY AND THE BOOK ENTITLED Cartes sur table: Champion du monde de poker 2010 6.1 Credibility of Mr. ... Heeb created a formula for measuring skill in poker, not the skill of any player in particular: Skill = 2 (probability that the more skillful player wins 0.5) Using this formula, Mr. ... Nadeau, [2005] RL 454, 2005 CanLII 24701 (QC CS), at paragraphs 4 to 5, 8; Hardy c. ...

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