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TCC
Le Groupe PPP Ltée v. The Queen, 2017 TCC 2, briefly aff'd 2018 FCA 123
For example, in the case of a vehicle purchased at the price of $25,000 in 2005 with a replacement value of $29,000 and a depreciated value of $9,000 in 2009, at the time of an accident leading to a total loss, the primary insurance offered the client an indemnity of $9,000 [1] (the “primary indemnity”). • The replacement warranty was offered by the appellant through automobile dealers (the “merchants”) based in Quebec and with whom the appellant had entered into a distribution contract (the “distribution contract”). • Under the distribution contract, the merchant, acting as an agent for the appellant, undertook to offer the warranty on the appellant’s behalf at the time of sale of a motor vehicle. • More specifically, under the distribution contract, the merchant undertook to comply with the following obligations: a. ... Canada, 2005 FCA 323; and Dubois v. the Queen, 2008 D.T.C. 3205. [Emphasis added.] [67] That principle was also confirmed in Chaya, [12] where the FCA decided that it was not possible for the courts to waive the application of the law on the grounds of fairness: [4] The applicant says that the law is unfair and he asks the Court to make an exception for him. ... Among other things, the payments related to – reimbursement of deductible; – vehicle rental; – cost of original parts; and – part of the replacement cost of a vehicle. [95] However, the situation is far from being that clear with respect to the other conditions; indeed, can it be argued that the appellant received and benefited from the supply? ...
TCC
Stewardship Ontario v. The Queen, 2018 TCC 59
D'Arcy Appearances: Counsel for the Appellant: W. Jack Millar Bryan Horrigan Counsel for the Respondent: Marilyn Vardy Darren Prevost JUDGMENT In accordance with the attached Reasons for Judgment: 1. ... D'Arcy DATE OF JUDGMENT: March 21, 2018 APPEARANCES: Counsel for the Appellant: W. ... However, the legislative structure existed for such ISPs and stewards could have elected, as they did in later years, to jointly form an ISP. [37] WD Act, sections 30 and 31 costs include costs incurred by WDO in carrying out its responsibilities under the WD Act. [38] Transcript, pages 43 and 45. [39] [2005] 2 S.C.R. 601, 2005 SCC 54, at paragraph 10. [40] Calgary (City) v. ...
TCC
1166787 Ontario Limited v. The Queen, 2008 TCC 93
Miller, J. Citation: 2008TCC93 Date: 20080208 Docket: 2005-2522(IT)G BETWEEN: 1166787 ONTARIO LIMITED, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Canada, [2005] 3 C.T.C. 225 (F.C.A.) at paragraph 50 as follows: This case requires consideration of Wiebe Door Services Ltd. v. ... Schnier Counsel for the Respondent: Lesley L'Heureux COUNSEL OF RECORD: For the Appellant: Name: Paul L. ...
TCC
Russell v. M.N.R., 2016 TCC 143
Visser DATE OF AMENDED JUDGMENT: June 23, 2016 APPEARANCES: For the Appellant: For the Intervenor: The Appellant himself Paul Harquail Counsel for the Respondent: Martin Hickey COUNSEL OF RECORD: For the Appellant: Name: Martin Hickey Firm: For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada [1] S.C. 1996, c. 23, as amended. [2] R.S.C. 1985, c. ... No. 388, and Bekhor v Canada (Minister of National Revenue- M.N.R.), [2005 T.C.J. ...
TCC
Velcro Canada Inc. v. The Queen, 2012 TCC 273
The Queen, 2012 TCC 273 Citation: 2012 TCC 273 Date: 20120723 Docket: 2007-1806(IT)G BETWEEN: VELCRO CANADA INC., Appellant, and HER MAJESTY THE QUEEN, Respondent. ... On July 1, 2005, the costs grid was repealed. While the Tariffs continue to address amounts for disbursements (Tariff A, Part II) and lawyer fees for accounts passed without a hearing (Tariff C), they no longer include set rates for lawyer fees. ... Signed at Ottawa, Canada, this 23rd day of July, 2012. “E.P. Rossiter” Rossiter A.C.J. ...
TCC
David v. The Queen, 2016 TCC 79 (Informal Procedure)
An accounting summary submitted as evidence by the Respondent [12] indicates that “ John David ” made, as a “ Founder ”, “ deposits ” dated October 28, 2004, in the amounts of $500 and $6,500, to the TTI Moncton Fleet Port franchise. ... (f) In 2005, MSJ lost most of its credit line and, due in part to the embarrassment of its TTI failure and to the Appellant’s illness, the Appellant was forced to close MSJ. ... Visser DATE OF JUDGMENT: April 5, 2016 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Martin Hickey COUNSEL OF RECORD: For the Appellant: Name: Firm: For the Respondent: William F. ...
TCC
Kondur v. The Queen, 2015 TCC 318
Miller J. Docket: 2010-3652(IT)G BETWEEN: JOSEPH LAUZON, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Miller J. Docket: 2010-3655(IT)G BETWEEN: JOHN KONDUR, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Was the MNR wrong in dishonouring all of the CEE and CDE expenses claimed by the Appellant in his 2001, 2002, 2003, 2004, 2005, and 2006 taxation years for his investments in GP #9, GP #10, GP #12 and GP #14? ...
TCC
Bueti v. The Queen, 2015 DTC 1213 [at at 1374], 2015 TCC 265
In the same attachment, the other assets of the Estate (the “ Other Assets ”) are described as “ Personal Property ” ($1,000), “ Bank of Nova Scotia Acct# [omitted] ” ($7,534.58), “ Bank of Nova Scotia GIC ” ($16,773.42), “ Receivable note from 969270 Ontario Inc. ” ($177,300) and “ 216 Class “A” Pref. ... Bueti carried forward $24,000 of the allowable capital loss reported in 2004 and applied that loss to capital gains realized in 2005 on the disposition of four real properties located in Ottawa and Stittsville. [20] The Notices of Appeal indicate that the Property was owned 1/3 by Mr. ... Carty testified that he reviewed sales in the area from January 2003 to January 2005 and identified 69 properties that had been sold during that period. ...
TCC
Fanshawe College of Applied Arts v. The Queen, 2006 TCC 652
For example, the deadline for applying for a PSB rebate for the January 2001 claim period would be February 28, 2005. [38] Another requirement is that only one application can be made for any claim period. ... Disposition [76] The appeal is dismissed, with costs to the respondent. ... APPENDIX A EXCERPT FROM PARTIAL AGREED STATEMENT OF FACTS [...] 1. ...
TCC
Tran v. The Queen, 2021 TCC 51
The Queen, 2021 TCC 51 Docket: 2017-4472(IT)G BETWEEN: THANH HAI TRAN, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... McBride to the employees of Karora. [6] In 2005, Karora had dealt with a separate failure to remit source deductions assessment, and the directors, including the appellant, had faced the possibility of a director’s liability assessment. ... Drouin Deputy Attorney General of Canada Ottawa, Canada [1] Sally Anne Chriss v. ...