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TCC

Barrett v. The Queen, 2019 TCC 228 (Informal Procedure)

A retiring allowance is defined in subsection 248(1) of the Act to include an amount received on account of damages received in connection with the loss of employment. ...
FCTD

Dragicevic v. Canada (Citizenship and Immigration), 2019 FC 1310

Given that a refugee claimant does not fall under this definition, the RPD reasonably concluded section 11 of the Charter is not engaged. [26]   Further, under section 7 of the Charter, applicants must show a deprivation of their life, liberty, or security of the person and prove sufficient casual connection between state-caused delay and any serious or profound effects (Blencoe, above at paras 57, 59-60, 81, and 83). ...
FCTD

Meshveliani v. Canada (Citizenship and Immigration), 2019 FC 1351

As a result, I find that the Applicants have not established any connection between the medical evidence and a purported error in the RPD’s analysis. [29]   Finally, the Applicants rely on a prior Immigration Division (ID) decision in which certain Georgian officials in the Ministry of Internal Affairs were found to have engaged in war crimes. ...
FCTD

Bozik v. Canada (Citizenship and Immigration), 2019 FC 1469

(Decision at p 7) [15]   Contrary to the Applicant’s arguments, the Officer neither rejected her application on the basis that she had not been personally targeted, nor that the country condition evidence was irrelevant to her claim, but rather that that the evidence lacked sufficient connection to her circumstances. ...
TCC

Hurwitz v. The Queen, 2020 TCC 31 (Informal Procedure)

Intended Course of Action [21]   To summarize, there was no: Business plan; Trip itineraries relating to specific dates, venues or persons visited; Diaries of business meetings; Follow-up emails or correspondence; Budget projections; Travel logs. [22]   Further, most locations visited for attempted sales have collateral personal, historical or social connections to Mr. ...
TCC

St-Yves v. The Queen, 2019 TCC 186

The appellant made no attempt to justify those expenses as being deductible in connection with his business activities. [13]   Along with many other people, Mr.  ...
TCC

St. Benedict Catholic Secondary School Trust v. The Queen, 2020 TCC 109, aff'd 2022 FCA 125

The Appellant alleges that it realized a terminal loss of $3,491,899 in connection with the disposition of this property. ...
TCC

Kyei v. The Queen, 2021 TCC 10 (Informal Procedure)

But that does not alter the correctness of the three appealed reassessments in denying the Appellant’s claim for charitable donation tax credits in connection therewith. [29] Having listened to and observed the Appellant, Mr. ...
TCC

Carlo Baldassarra v. Minister of National Revenue, [1991] 1 CTC 2085, 91 DTC 289

The appellant did not suggest that the children shared that desire or asked him to act for them in any way in connection with formation of the company. ...
TCC

Lionel Lemieux v. Minister of National Revenue, [1991] 1 CTC 2180, 91 DTC 454

I do not intend to describe in detail all the events which occurred in connection with the operation of this project between 1985 and 1989: I will just refer to those most useful in arriving at a decision on the nature of the activity in which the partnership was engaged. ...

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