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TCC

Lebov v. M.N.R., 2011 TCC 216

Only in circumstances such as in Director’s Choice, where the contract points clearly to a more direct connection between the client and the worker, can the employment agency avoid the obligation imposed on it by the regulations. ...
TCC

Samboun v. The Queen, 2010 TCC 249 (Informal Procedure)

  [9]               At the hearing, the appellant respectfully submitted that two amounts should have been subtracted from the additional income for 2002 in connection with the appellant and his spouse's purchase of a residence located at 812 7th Avenue in Laval. ...
TCC

Judge v. M.N.R., 2010 TCC 329

Such evidence was certainly not provided at the hearing and I am not satisfied that it was provided at any time in connection with this determination ...
TCC

Hourie v. The Queen, 2010 TCC 525 (Informal Procedure)

.);   g)       No staff was hired and trained by the Appellant in connection with the proposed business activity of Wilderness;   h)       Wilderness did not have any clients in the 2004 and 2005 taxation years;   i)        The Appellant and his wife testified that the liability insurance for a snowmobile touring business had an “astronomical” cost. ...
TCC

McLaren v. The Queen, 2009 TCC 514 (Informal Procedure)

  [9]      In relation to legal services in connection with the Final Order, Mr. ...
TCC

Grill v. The Queen, 2009 TCC 5 (Informal Procedure)

It is clear from the words in subparagraph 62(1)(c)(i), that a taxpayer is only entitled to deduct moving expenses from his or her employment and/or business income if he or she relocates in connection with “a new work location ”. ...
TCC

Pope v. The Queen, 2009 TCC 498 (Informal Procedure)

  [27]     In connection with the Appellant’s argument that a portion of the OAS payment related to previous years, counsel for the Respondent referred to the decision of the Tax Court in Heaman v. ...
TCC

Sirivar v. The Queen, 2009 TCC 100 (Informal Procedure)

Sirivar is not appealing the assessment of tax in connection with the self-funded leave plan, but is disputing how much has been collected and remitted. ...
TCC

Sherrick v. The Queen, 2009 TCC 148 (Informal Procedure)

If the reference is to “International Tax Services Office,” this provides a further possible connection between the envelope (addressed to that office) and the income tax return. ...
TCC

Reynolds v. The Queen, 2009 TCC 470 (Informal Procedure)

That provision reads as follows:   Right of Entry   23                    Notwithstanding the Purchaser occupying the Unit on the Closing Date or the closing date of [the] transaction and the delivery of title to the Unit to the Purchaser, as applicable, the Vendor or any person authorized by it shall be entitled at all reasonable times and upon reasonable prior notice to the Purchaser to enter the Unit and the common elements in order to make inspections or  to do any work or replace therein or thereon which may be deemed necessary by the Vendor in connection with the Unit or the common elements and such right shall be in addition to any rights and easements created under the Act. ...

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