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TCC

Contractor v. The Queen, 2021 TCC 46

The Queen, [2005] T.C.J. No. 28. 4. It is not proper to ask a question which would require counsel to segregate documents and then identify those documents which relate to a particular issue. ... Saint John (City), [2005] 3 S.C.R. 563, 2005 SCC 74 at paragraph 21. [10] At paragraph 24. ... Fuerst, Sopinka, Lederman & Bryant, The Law of Evidence in Canada, 5th ed. ...
TCC

Bouchard c. La Reine, 2006 TCC 484 (Informal Procedure)

The content of Exhibit A-1 is reproduced here: [TRANSLATION] La Baie, June 7, 2005 CANADA CUSTOMS AND REVENUE AGENCY... ... Gibson Boyd, Translator CITATION:                                        2006TCC484 COURT FILE NO.:                             2006-1116(IT)I STYLE OF CAUSE:                           Serge Bouchard and Her Majesty the Queen PLACE OF HEARING:                      Chicoutimi, Quebec DATE OF HEARING:                        August 22, 2006 REASONS FOR JUDGMENT BY:     The Honourable Justice Alain Tardif DATE OF JUDGMENT:                     September 13, 2006 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Christina Ham COUNSEL OF RECORD:        For the Appellant:                    Name:                    Firm:        For the Respondent:                     John H. Sims, Q.C.                                                           Deputy Attorney General of Canada                                                           Ottawa, Canada ...
TCC

Buhler Versatile Inc. v. The Queen, 2014 TCC 364

In addition, we have provided: 3)            Technical Work Performed on Specific Projects in 2005 4)            A Brief Overview of Buhler’s Business 5)            Conclusion 6)            Relief Requested 7)            Supporting Documentation (provided in a separate binder) [2] [5]              The Appellant provided the supporting documentation to the CRA appeals officer in the Five Binders. [3] [6]              On February 27, 2012, Mr. ... Counsel for the Appellant stated that the Appellant would take the request under advisement for the following reasons:                    He was not sure if “we can answer that right now”.                    He was not sure if “that encompasses litigation privilege”.                    “... ... Pniowsky   Firm: Thompson Dorfman Sweatman LLP Winnipeg, Manitoba   For the Respondent: William F. ...
TCC

Stigen v. The Queen, 2006 TCC 299

On the second point, pursuant to an order of this Court dated March 30, 2005, the Respondent is paying the Appellant's costs throughout this appeal. [13]     Regarding the question of unfairness to the Peace Hills Trust Company, its counsel submitted (in addition to the point raised under "relevance" above) that requiring a Peace Hills Trust Company representative to be examined would put the organization to "great inconvenience and expense". ... CITATION:                                        2006TCC299 COURT FILE NO.:                             2004-2163(IT)G STYLE OF CAUSE:                           TARA STIGEN AND THE QUEEN PLACE OF HEARING:                      Edmonton, Alberta                                                                        DATE OF HEARING:                        April 28, 2006 REASONS FOR ORDER BY:            The Honourable Justice G. ... COUNSEL OF RECORD:        For the Appellant:                    Name:                              Cheryl Gibson                    Firm:                                Fraser Milner Casgrain, LLP                                                           Edmonton, Alberta        For the Respondent:                     John H. ...
TCC

AB v. The Queen, 2014 DTC 1140 [at at 3379], 2014 TCC 157 (Informal Procedure)

However, the "services" included in the egg donor fee are not the types of medical services that will be covered by paragraph (a), according to the analysis of this term in the reasons contained in Patton v The Queen, 2005 TCC 704, 2005 DTC 1786, at paragraph 22 and Sienema v The Queen, 2010 TCC 468, 2010 DTC 1320, at paragraph 24. ... An organized or organic system; a whole consisting of dependent and interdependent parts, compared to a living being And it defines an "organ" as:   II.   ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...
TCC

Heidebrecht v. M.N.R., 2013 TCC 113

Signed at Toronto, Ontario, this 12th day of April 2013.       "N. Weisman" Weisman D.J.       Citation: 2013 TCC 113 Date: 20130412 Docket: 2012-3793(EI) BETWEEN: GINA HEIDEBRECHT, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.     ... No. 415. [11] 2005 TCC 125, [2005] T.C.J. No. 257. [12] 2006 TCC 653, [2006] T.C.J. ...
TCC

Stettner v. The Queen, 2006 TCC 224 (Informal Procedure)

By notices dated April 20, 2005, The Minister confirmed the reassessments in respect of the Appellants 1999 Taxation Year and reassessed the Appellants 2000 Taxation Year to reduce the amount of the net worth discrepancy by the amount of $20,826 and adjusted the amount subject to penalties pursuant to subsection 163(2) of the Act accordingly. 11.        ... Respecting these, it should be noted that;           1.        The Appellant prepared and filed his own income tax returns. 2.        ... Beaubier DATE OF JUDGMENT:                     April 10, 2006 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Sharlene Telles-Langdon COUNSEL OF RECORD:        For the Appellant:                    Name:                                                 Firm:        For the Respondent:                     John H. ...
TCC

Glynn v. M.N.R., 2006 TCC 22

.____________________________________________________________________ Appeal heard April 29, 2005 at Québec City, Quebec Before: The Honourable Justice Paul Bédard Appearances: Counsel for the Appellant: Amélie Asselin Counsel for the Respondent: Anne Poirier____________________________________________________________________ JUDGMENT           The appeal is dismissed and the decision rendered by the Minister is confirmed in accordance with the attached Reasons for Judgment. Signed at Ottawa, Canada, this 26th day of January 2006. « Paul Bédard » Bédard J. ... He stated [18]: [original English] Q.         She was paid? A.         ...
TCC

9100-8649 Québec inc. v. The Queen, 2013 TCC 160

The Queen, 2013 TCC 160         Docket: 2011-335(GST)G BETWEEN: 9100-8649 QUÉBEC INC. ... Appellant, and   HER MAJESTY THE QUEEN Respondent.       REASONS FOR JUDGMENT   Favreau J ... Canada, 2005 FCA 425, paragraph 20). This Court stated that the taxpayer "knows how and why it is run in a particular fashion rather than in some other ways. ...
TCC

Laramee v. The Queen, 2007 DTC 1723, 2007 TCC 635

The Queen, 2007 DTC 1723, 2007 TCC 635         Docket: 2006-921(IT)G BETWEEN: LAWRENCE J. ...     Campbell J. Miller” Miller J.           Citation: 2007TCC635 Date: 20071019 Docket: 2006-921(IT)G BETWEEN: LAWRENCE J. ...   [17]     The funds were lent by Messrs. Laramee and Casey to Caslar and formal loan agreements were entered into at a 6% interest rate, and a term of the earlier of June 30, 2005 or the sale of the golf course. ...

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