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TCC
Kaiser v. The Queen, 2008 TCC 84
The Queen, 2008 TCC 84 Docket: 2006-1125(IT)G BETWEEN: MICHAEL R. ... “ Campbell J. Miller” Miller J. Citation: 2008TCC84 Date: 20080206 Docket: 2006-1125(IT)G BETWEEN: MICHAEL R. ... [6] I note that this does not reflect the Canada Revenue Agency’s (“CRA”) assessing position as set forth in its letter of November 3, 2005 where CRA accepted there was a transfer of property, being the loans, from Mr. ...
TCC
Edmonton Exterminators LTD v. M.N.R., 2007 TCC 15
Porter" Porter D.J. Citation: 2007TCC15 Date: 20070125 Docket: 2005-2531(EI) BETWEEN: EDMONTON EXTERMINATORS LTD., Appellant, and THE MINISTER OF NATIONAL REVENUE, Respondent. ... However, the Minister by letter of July 8, 2005, indicated in his decision that pursuant to paragraphs 5(1)(a) and 5(3)(b) of the EI Act, he was satisfied that the Appellant and the Worker would have entered into a substantially similar contract of employment if they had been dealing with each other at arm’s length. ... Coward Counsel for the Respondent: Darcie Charlton COUNSEL OF RECORD: For the Appellant: Name: Deryk W. ...
TCC
Tremblay v. The Queen, 2010 TCC 79
Signed at Ottawa, Canada, this 9th day of February 2010. "Paul Bédard" Bédard J. ... Ruest, who claims that the market conditions in 2002, 2004 and even 2005 were the same as in 1999. ...
TCC
Plus Que Noel Inc. v. M.N.R., 2007 TCC 602
Signed at Ottawa, Canada, this 26th day of November 2007. "Paul Bédard" Bédard J. ... (no knowledge) (f) On October 24, 2005, the Worker signed a contract drawn up by the Appellant. ... "Paul Bédard" Bédard J. Translation certified true on this 9th day of January 2008. ...
TCC
CBS Canada Holdings Co. v. The Queen, 2016 TCC 85
Shafer Counsel for the Respondent: Naomi Goldstein and Samantha Hurst ORDER WHEREAS the respondent brought a motion for an Order to strike out the affidavit of Deborah Toaze sworn June 22, 2015; UPON reading the materials filed and hearing from the appellant counsel and respondent counsel; THIS COURT ORDERS THAT: 1. ... [Emphasis Added] [20] In Mayne Pharma (Canada) Inc. v Aventis Pharma Inc., 2005 FCA 50, [2005] FCJ No. 215 (QL), the Federal Court of Appeal notes that motions to strike affidavits should be exceptional, especially where the question is one of relevancy, and prejudice must be demonstrated. ... The motion is about whether or not a settlement agreement is – … i) [sic] Line 11: Ms. ...
TCC
McKay v. The Queen, 2016 TCC 233
Wetelainen that, as a result of an audit in 2005 by the Federal Government and a subsequent investigation by the RCMP, the Association had to close its offices across Ontario. ... This contradicts her testimony that she was a “ team leader ”. [14] Mr. ... This paragraph reads as follows: For the purposes of this Act, ... ...
TCC
Millard v. M.N.R., 2008 TCC 353
[3] The Appellant first began delivering papers on May 23, 1999 and he was a carrier continuously from then until December 3, 2005, when he stopped being a carrier. ... Signed at Ottawa, Canada, this 27th day of June, 2008. “M.A. Mogan” Mogan D.J. ... Mogan DATE OF JUDGMENT: May 7, 2008 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Melissa Danish Counsel for the Intervenor Fred Bickford COUNSEL OF RECORD: For the Appellant: Name: N/A Firm: N/a For the Respondent: John H. ...
TCC
MacKenzie v. The Queen, 2008 TCC 70 (Informal Procedure)
Signed at Ottawa, Canada, this 30th day of January 2008. “B.Paris” Paris J. ... R., 2005 TCC 263 are applicable to the case at bar: Here, the appellant is not arguing that the legislation itself offends section 15 of the Charter, but maintains rather that the Minister's actions violate section 15. ... Paris DATE OF JUDGMENT: January 30, 2008 APPEARANCES: Agent for the Appellant: Kim Steven Mackenzie Counsel for the Respondent: Julian Malone and Julia Parker COUNSEL OF RECORD: For the Appellants: For the Respondent: John H. ...
TCC
Grenier c. La Reine, 2007 TCC 93
La Reine, 2007 TCC 93 Citation: 2007TCC93 Date: 20070627 Docket: 2000-761 (IT)G BETWEEN: RAYNALD GRENIER, Applicant, and HER MAJESTY THE QUEEN, Respon dent. ... Moreover, in support of his claims at the hearing for his motion, he adduced as Exhibit R-1 some tables that showed income declared for 1967, 1972, 1974 to 1976 and 1978 to 2005. ... • New facts [14] Regarding the argument about new facts, Mr. ...
TCC
Wise v. The Queen, 2019 TCC 196
The Queen, (2005) FCA 329 (“Colubriale”). [47] In Angle, a company controlled by the appellant shareholder, paid for and installed a swimming pool at her residence. ... (My emphasis) V – Analysis [53] As noted by the Respondent, in matters of taxation, form matters (Canada v. ... Annex A CITATION: 2019 TCC 196 COURT FILE NO.: 2016-3191(IT)G STYLE OF CAUSE: VALERIE WISE AND THE QUEEN PLACE OF HEARING: Victoria, British Columbia DATE OF HEARING: September 3, 2019 REASONS FOR JUDGMENT BY: The Honourable Guy R. ...