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TCC

Mohammadi v. The Queen, 2005 TCC 580

At trial Constable McLaughlin testified that from his experience with the RCMP he had only seen the cover torn off a Zigzag package in connection with the use of marijuana. [1] [7]      When Constable McLaughlin approached the vehicle, the Appellant was in the passenger seat and Mr. ...
TCC

Mackay v. The Queen, 2006 TCC 530

  [16]     The only real connection with the corporations arises in 1997 when the Amending Agreement was executed and the shares of the corporations were pledged. ...
TCC

Merchant v. The Queen, 2005 TCC 161 (Informal Procedure)

Matthew Merchant was assessed on May 30, 2003, pursuant to section 160 of the Act in connection with the four payments by Tony Merchant to cover his son's tax liabilities. [11]     With respect to the 1996 taxation year, the moving expense claim of $3,509 represents the cost of three-round trips from Dundee, Scotland to Regina. ...
TCC

Grondin c. M.R.N., 2004 TCC 771

In this connection, the evidence provided by the Appellant was uncontradicted by the Minister. ...
TCC

Gwynn v. M.N.R., 2004 TCC 579

However, in [Légaré], this Court undertook to reject that approach, and I take the liberty of citing what I then wrote in this connection in the reasons submitted for the Court:   The Act requires the Minister to make a determination based on his own conviction drawn from a review of the file. ...
TCC

Cogema Resources Inc. v. The Queen, 2004 TCC 750

In the context of payments to a province, the word "royalty" may describe any share of resource production that is paid to the province in connection with its interest in the resource ...
TCC

Robichaud c. La Reine, 2004 TCC 661

They could be sold in essentially commercial transactions because the potential purchaser would only have one interest, namely, to make a profit by selling them in small batches. [28]     There was no connection between the various stamps, which told him that they were dealing with an "inventory" of stamps and not a collection. [29]     In such case, the stamps are of no interest to a collector. ...
TCC

Agneau de l'Est Inc. c. M.R.N., 2004 TCC 656

He also had to follow some instructions from the Appellant's customers in connection with their availability to accept deliveries. ...
TCC

Howard v. The Queen, 2004 TCC 69 (Informal Procedure)

She also put to him two letters which he wrote to Revenue Canada in connection with this proceeding, one dated September 29, 2002 and the other dated November 22, 2002. ...
TCC

Kolyn v. M.N.R., 2004 TCC 564

  [9]      The Payor paid for all of the other expenses incurred in connection with the taxicab including insurance, oil, regular maintenance and repairs plus regular washing of the taxicab ...

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