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TCC
Dionne v. The Queen, 2012 TCC 136
“François Angers” Angers J. Translation certified true on this 28th day of February 2013. ... [OFFICIAL ENGLISH TRANSLATION] REASONS FOR JUDGMENT Angers J. [1] On May 10, 2007, the appellant was assessed by the Minister of National Revenue (the Minister), under the Excise Tax Act (ETA), an amount of $ 47,288.43 representing unremitted goods and services tax (GST) for the period from January 1, 2001, to September 30, 2005. ... She began her audit in November 2005 and found that the appellant kept no accounting records. ...
TCC
Pouzar v. The Queen, 2007 TCC 325 (Informal Procedure)
O'Connor" O'Connor, J. Citation: 2007TCC325 Date: 20070608 Docket: 2006-2088(IT)I BETWEEN: MIROSLAV POUZAR, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... In general, as applicable to the facts in this appeal, the payer may deduct a support amount paid to his divorced wife if: · the amount is payable to the recipient; · the amount is payable as an allowance for the maintenance of the recipient, … · the amount is payable on a periodic basis; · the recipient has discretion as to the use of the amount; and · where the recipient is the payer's former spouse, the amount is payable under an order of a competent tribunal or under a written agreement and the payer and recipient are living separate and apart because of the breakdown of their marriage … [7] The position of the Appellant is essentially set forth in the Notice of Objection dated July 25, 2001 and the Addendum to Notice of Objection dated November 19, 2005. ... Gainer’s letter of September 21, 2005, she states “In order for amounts to be considered support amounts one of the requirements is that the $1000.00 payments received by Ms. ...
TCC
Eaton v. The Queen, 2007 TCC 555 (Informal Procedure)
The Queen, was issued in January 2005 and concerned a pay equity award in respect of an employee of the Quebec government. ... * * * * * Certified Correct: __________________ Krista Webb CITATION: 2007TCC555 COURT FILE NO.: 2006-2531(IT)I STYLE OF CAUSE: Eugenie E. ... Routledge Counsel for the Respondent: Jeff Pniowsky COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: John H. ...
TCC
882885 Ontario Limited v. The Queen, 2007 TCC 131
.____________________________________________________________________ Appeals heard on December 15 and 16, 2005 and December 13, 2006, at Windsor, Ontario Before: The Honourable Gerald J. ... HER MAJESTY THE QUEEN PLACE OF HEARING: Windsor, Ontario DATES OF HEARING: December 15 and 16, 2005 and December 13, 2006 REASONS FOR JUDGMENT BY: The Honourable Gerald J. ... Barat, Q.C. Firm: Barat, Farlam, Millson For the Respondent: John H. ...
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
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
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 ...