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TCC

Nadon v. The Queen, docket 96-935-IT-G

The appellant submits that the expenses paid by Roca in connection with the suppliers and contractors referred to in the preceding paragraph were therefore as follows: Supplier/contractor Amounts paid Groupe A. ...
TCC

Hayer v. The Queen, 2012 TCC 392

The Minister determined that these Canada Pension Plan contributions were payable in connection with services provided to the Appellant by a number of workers who were taxi cab drivers.   ...
TCC

Larsen v. The Queen, 2012 TCC 74 (Informal Procedure)

The scholarship exemption is set out in subsection 56(3) of the Act:   56 (3) For the purpose of subparagraph (1)(n)(ii), a taxpayer's scholarship exemption for a taxation year is the total of   (a) the total of all amounts each of which is the amount included under subparagraph (1)(n)(i) in computing the taxpayer's income for the taxation year in respect of a scholarship, fellowship or bursary received in connection with the taxpayer's enrolment   (i) in an educational program in respect of which an amount may be deducted under subsection 118.6(2) in computing the taxpayer's tax payable under this Part for the taxation year, for the immediately preceding taxation year or for the following taxation year, or   (ii) in an elementary or secondary school educational program,   (b) the total of all amounts each of which is the lesser of   (i) the amount included under subparagraph (1)(n)(i) in computing the taxpayer's income for the taxation year in respect of a scholarship, fellowship, bursary or prize that is to be used by the taxpayer in the production of a literary, dramatic, musical or artistic work, and   (ii) the total of all amounts each of which is an expense incurred by the taxpayer in the taxation year for the purpose of fulfilling the conditions under which the amount described in subparagraph (i) was received, other than   (A) personal or living expenses of the taxpayer (except expenses in respect of travel, meals and lodging incurred by the taxpayer in the course of fulfilling those conditions and while absent from the taxpayer's usual place of residence for the period to which the scholarship, fellowship, bursary or prize, as the case may be, relates),   (B) expenses for which the taxpayer is entitled to be reimbursed, and   (C) expenses that are otherwise deductible in computing the taxpayer's income, and   (c) the lesser of $500 and the amount by which the total described in subparagraph (1)(n)(i) for the taxation year exceeds the total of the amounts determined under paragraphs (a) and (b) ...
TCC

Singleton v. The Queen, 2010 TCC 638

In connection with the failure of the Respondent to file a copy of the T-401 Report, I said:   JUSTICE:        Well, I don’t want to see the Crown file a half of a document. ...
TCC

Sael Inspection Ltd. v. The Queen, 2010 TCC 640

In connection with the failure of the Respondent to file a copy of the T-401 Report, I said:   JUSTICE:        Well, I don’t want to see the Crown file a half of a document. ...
TCC

Workers' Compensation Board v. M.N.R., 2006 TCC 48

Taylor also said that he used a pager in connection with this examination procedure to keep in touch with Millard Health. ...
TCC

SWS Communication Inc. v. The Queen, 2012 TCC 114

  [6]              The respondent denies that section 22.1 is applicable because she believes that BMT America and Convergia were deemed to be resident in Canada in connection with the receipt of the supplies because they had permanent establishments in Canada at all relevant times. ...
TCC

Ashley v. The Queen, 2005 TCC 1 (Informal Procedure)

Furthermore there is no evidence that these fees were paid in connection with normal activities, transactions or contracts incidental or necessary to the earning of income from a business or property. ...
TCC

Finch v. The Queen, docket 98-1593-IT-G

Added to those fees would be the proper and reasonable travelling and living expenses of the expert witness in connection with the hearing date in October and any other disbursements that are appropriate. [12]          The amount thus calculated in b) above would be reduced by the amount of the plaintiff's costs by virtue of set off and the balance would be the amount to which the defendants would be entitled as a lump sum. ...
TCC

Beame v. The Queen, docket 2001-3210(IT)G

The question is not that, but whether the collateral legislative action in connection with the Income Tax Act has the effect of amending the 1956 statute. ...

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