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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

Thistle v. The Queen, 2015 TCC 149

Singleton stated, I’m not sure. I don’t think so. [36] [30]         Ms.  ... The payroll for his law practice has been administered by ADP since the spring or summer of 2005. [35]         The Appellant met Ian Fitzgerald in 2005 when he became a client of the Appellant. ... Fitzgerald since 2005 and it is clear that he trusted Mr. Fitzgerald enough to invest almost $1 million in businesses run by him. ...
TCC

Paletta v. The Queen, 2016 TCC 171

Whether under subparagraph 152(4)(a)(i) of the Income Tax Act (the ITA ”) the Minister of National Revenue (the Minister ”) was entitled to issue the reassessments of the Taxation Years (the Reassessments ”) outside the normal reassessment period as defined in paragraph 152(3.1)(b) of the ITA. ... (ii)     Whether the losses reported by the Appellant in each of his 2000 through 2006 taxation years (the Loss Years ”) as being from the Trading Transactions (collectively, the Losses ”) were incurred by the Appellant. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     [1] I will refer to section 58 of the Rules as Rule 58 ”. [2] M.N.R. v. ...
TCC

Fournier c. La Reine, 2004 TCC 786 (Informal Procedure)

Translation certified true on this 10 th day of March 2005.                     ... [Emphasis added.] [13]          The audit allegedly took place in 1998. [14]          In his testimony, Mr. ...
TCC

Canadian Legal Information Institute v. The Queen, 2020 TCC 56

The Queen, 2005 TCC 809 to the definition of “consideration”. At paragraph 95 of that decision, Bell J. stated the following: [95] Respecting the second question, the definition of "consideration" is: "consideration" includes any amount that is payable for a supply by operation of law This definition, not being exclusive, includes any amount that would be consideration under common law. ... Chodikoff Firm: Miller Thomson LLP     For the Respondent: Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Canada     ANNEX “A”             ...
TCC

Déneige-Toit Service-Plus Inc. v. M.N.R., 2019 TCC 257

PARTIES’ POSITIONS The Appellant [24]   During the period at issue, Mr.  ... [sic], 2005 FCA 334, paragraph 11): The performance of work; Remuneration; and A relationship of subordination. [31]   The relationship of subordination (or the criterion of direction or control) is the determining factor that distinguishes a contract of employment from a contract for services under Quebec law. ... Drouin Deputy Attorney General of Canada Ottawa, Canada   ...
TCC

Abeilles Service de Conditionnement Inc. v. The Queen, 2014 TCC 313

Project 2007-02: heating elements [52]         It was in 2005 that discussions with Mabe about this project began. ... Signed at Ottawa, Ontario, this 23rd day of October 2014.     “Gaston Jorré” Jorré J.     ... Canada (Minister of National Health and Welfare), 2005 FC 9, [2005] F.C.J. ...
TCC

Pangaea One Acquisition Holdings XII S.À.R.L. v. The Queen, 2018 TCC 158, aff'd 2020 FCA 21

“Guy Smith” Smith J.   Citation: 2018 TCC 158 Date: 20180731 Docket: 2016-1480(IT)G BETWEEN: PANGAEA ONE ACQUISITION HOLDINGS XII S.À.R.L., Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... “Guy Smith” Smith J.   SCHEDULE “A”             SCHEDULE “B” SUBDIVISION D Other Sources of Income SOUS-SECTION D Autres sources de revenu. . .. . . ... Drouin Deputy Attorney General of Canada Ottawa, Canada   ...
TCC

Derwores v. The Queen, docket 1999-2024-IT-I (Informal Procedure)

Anderson Firm:                                                                        Mellor & Anderson For the Respondent:                                             Morris Rosenberg                                                                                 Deputy Attorney General of Canada                                                                                 Ottawa, Canada Appendix 'A' Douglas Derwores Saskatoon Berry Farm Operations Pro Forma Revenue Statement Year of Operation 1 2 3 4 5 6 7 8 9 10 11 12 13 Fiscal Year 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 Potential Yield As % of Mature Yield 0% 0% 0% 10% 40% 70% 100% 100% 100% 100% 100% 100% 100% First Planting (pounds) 0 0 0 1000 4000 7000 10000 10000 10000 10000 10000 10000 10000 Second Planting (pounds) 0 0    0 250 1000 1750 2500 2500 2500 2500 2500 2500 Third Planting (pounds) 0    0    0 250 1000 1750 2500 2500 2500 2500 2500 Regeneration/new planting 410 650 750 780 790 790 800 800 Total Yield (pounds) Market Revenues 0 0 0 1000 4250 8660 13400 15000 15780 15790 15790 15800 15800 at $4.00 per pound 0 0 0 $4,000 $17,000 $34,640 $53,600 $60,000 $63,120 $63,160 $63,160 $63,200 $63,200 NOTES:                 1)              Potential yields are based on a report produced by Saskatchewan Agriculture and Food and Saskatchewan Rural                                                         Development                 2)              Revenue rates are based on the "Saskatoon Berry Production Guide" produced by Paul Hamer of The Saskatoon Farm in                                           DeWinton, Alberta.                 3)              The first planting consisted of 2000 Saskatoon trees in 1995. ... McArthur" J.T.C.C. [1]               They appear to be more like bushes than trees but the Appellant referred to them as trees. [2]               96 DTC 6581. [3]               2000 T.C.J. 529. [4]               77 DTC 5213. [5]               2000 DTC 1502. [6]               96 DTC 1915. [7]               The Queen v. ... Poirier, 92 DTC 6335. [10]             [1998] 1 F.C. 513. [11]             93 DTC 98. ...
TCC

Tuccaro v. The Queen, 2015 TCC 290

VI.     Other Parts of the Motion to Strike [51]         There were additional parts of the Reply that the Appellant sought to strike. ... Softley Darcie Charlton   COUNSEL OF RECORD: For the Appellant: Name: Maxime Faille Graham Ragan   Firm: Gowling Lafleur Henderson LLP For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada       [1] Hereinafter referred to as “Rule 58”. [2] SOR/90-688a. [3] The procedural history of this case began with the Appellant’s Notice of Appeal, filed on December 27, 2012. ...

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