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TCC
Babich v. The Queen, 2010 TCC 352 (Informal Procedure)
[8] Babich consented to the amendment and the motion to amend the Reply was granted. ... All of the penalties and interest has now been cancelled and credits created in the process, have been applied to the amounts assessed at the time of the Payroll Source Deductions Examination in January of 2005. ... [32] In conclusion, Able’s appeal is dismissed. ...
TCC
Harnish v. The Queen, 2007 DTC 1317, 2007 TCC 546 (Informal Procedure)
The Queen, 2007 DTC 1317, 2007 TCC 546 (Informal Procedure) Docket: 2007-889(IT)I BETWEEN: BRUCE W. ... HARNISH, Appellant, and HER MAJESTY THE QUEEN, Respondent. REASONS FOR JUDGMENT Webb J ... He did start back to work on a gradual basis on November 1, 2004 and in 2005 was able to return on a full time basis. ...
TCC
Lauzon v. The Queen, 2016 TCC 71
These false statements are of such a magnitude that, if allowed, would result in the refund of all taxes withheld or paid from 2005 through to 2008. ... The Queen, 2005 TCC 545; Panini v. Canada, 2006 FCA 224; Laplante v. The Queen, 2008 TCC 335; Gélinas v. ... Pentney Deputy Attorney General of Canada Ottawa, Canada ...
TCC
Hillier v. The Queen, 2008 TCC 648
The Queen, 2008 TCC 648 Docket: 2007-2376(IT)G BETWEEN: BRIAN M. ... Webb” Webb J. Citation: 2008TCC648 Date: 20081127 Docket: 2007-2376(IT)G BETWEEN: BRIAN M. ... The Queen, 2003 DTC 257, 2004 DTC 3188, [2005] 2 C.T.C. 2361, Justice Tardif stated that: 27 I strongly doubt that the accountants explained the consequences of incorporation. ...
TCC
Sprio v. The Queen, 2009 TCC 275
The Queen, 2009 TCC 275 Docket: 2007-2876(IT)G BETWEEN: GIOVANNI SPRIO, Appellant, and HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________ Appeals heard on March 10 and 11, 2009, at Montreal, Quebec. ... Signed at Montreal, Quebec, this 26th day of May 2009. "Lucie Lamarre" Lamarre J. ... Chenel, [2005] J.Q. n o 13110 (QL), 2005 QCCA 794). In Chenel, the Quebec Court of Appeal stated at paragraph 38: 38 Le ministère peut aussi, à mon avis, utiliser la méthode dite de l’avoir net combiné lorsqu’il y a des indices qu’un contribuable utilise l’unité familiale pour camoufler l’ampleur de ses revenus. ...
TCC
Stellwaag v. The Queen, 2013 DTC 1106 [at at 573], 2013 TCC 111
Signed at Ottawa, Canada, this 16 th day of April 2013. “Johanne D’Auray” D'Auray J. ... Canada, [2005] 2 S.C.R. 601, that when the words of a provision are clear and unambiguous the words should be given a dominant role in the interpretative process. ...
TCC
O'Leary v. The Queen, 2008 TCC 406 (Informal Procedure)
The Queen, 2008 TCC 406 (Informal Procedure) Docket: 2007-3785(IT)I BETWEEN: CAROL O'LEARY, Appellant, and HER MAJESTY THE QUEEN, Respon dent. ... Susa n Deichert, Reviser Citation: 2008TCC406 Date: 20080709 Docket: 2007-3785(IT)I BETWEEN: CAROL O'LEARY, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... [23] As Dussault J. said in Prud'homme v. Canada, 2005TCC423, [2005] T.C.J. ...
TCC
Baldwin v. The Queen, 2013 TCC 363 (Informal Procedure)
Miller J. Citation: 2013TCC363 Date: 20131119 Docket: 2012-2252(IT)I BETWEEN: LAURA BALDWIN, Appellant, and HER MAJESTY THE QUEEN, Respondent, Docket: 2012-1839(IT)I AND BETWEEN: CHARLES CHAKASIM, Appellant, and HER MAJESTY THE QUEEN, Respondent, Docket: 2012-2042(IT)I AND BETWEEN: VIRGINIA FORSYTHE, Appellant, and HER MAJESTY THE QUEEN, Respondent, Docket: 2012-2035(IT)I AND BETWEEN: CARRIE MARTIN, Appellant, and HER MAJESTY THE QUEEN, Respondent, Docket: 2012-2609(IT)I AND BETWEEN: DIANE SHERIDAN, Appellant, and HER MAJESTY THE QUEEN, Respondent, Docket: 2012-1920(IT)I AND BETWEEN: ART ZOCCOLE, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Although the Tax Court of Canada Rules (Informal Procedure) do not provide for the striking of pleadings, it is within the inherent jurisdiction of the Court to control its own process: Garber v The Queen, 2005 TCC 635 at paragraph 31; Sackaney v The Queen, 2013 TCC 303. ... No costs are awarded. Signed at Halifax, Nova Scotia, this 19 th day of November 2013. ...
TCC
Gilpin Furniture and Funeral Service Limited v. M.N.R., 2009 TCC 192
Signed at Ottawa, Canada, this 9 th day of April 2009. "Patrick Boyle" Boyle J. ... For the years 2003 through 2005, the company had withheld taxes and CPP and had issued T4s to Robert. ...
TCC
Moreland v. The Queen, 2010 TCC 483 (Informal Procedure)
Signed at Montreal, Quebec, this 4th day of October 2010. "Paul Bédard" Bédard J. ... The Appellant was the only witness. Context [2] The Appellant has been an employee of the Royal Canadian Mounted Police (the "Employer") since 2005. ... [14] For these reasons, the appeal is dismissed. Signed at Montreal, Quebec, this 4th day of October 2010. ...