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TCC

Canada Trustco Mortgage Company v. The Queen, 2003 TCC 215

I find there has been no misuse of the CCA provisions, specifically in connection with leasing property and specified leasing property rules. [90]     Is there an abuse of the provisions of the Act read as a whole? ...
TCC

Deschambault v. M.N.R., docket 1999-3894-EI

It might be useful to start with the words of Chief Justice Jacket in the Petts case (above) when after holding that a regulation made with respect to non-payment of unemployment insurance benefits to teachers in non-teaching periods was not valid, said: "Any regret that I might otherwise have had because I have reached that conclusion is eliminated by the fact that I have not been able to conceive of any problem in connection with the non-teaching period of teachers that is not adequately dealt with by section 2(1)(n) and section 21(2). ...
TCC

Whiffin v. M.N.R., docket 2000-2975-EI

In terms of the manner in which he reported his income flowing from the truck in connection with his arrangement with APD, Whiffin responded by explaining he had not filed any income tax returns for the 1997, 1998 and 1999 taxation years. ...
TCC

Auto D.L. Laroche Inc. v. The Queen, docket 96-3841-IT-G

Nor could he clarify why the number on the invoice dated October 6, 1990, was higher than the number on the receipt dated May 30, 1991. [26]     Finally, it was admitted that the individual appellant had pleaded guilty to a single count, namely receiving stolen cars, out of [TRANSLATION] "about 30" charges laid against him in connection with the vehicles at issue in these Reasons for Judgment. ...
TCC

Stages Performing Arts School Ltd. v. M.N.R., docket 2000-4255-EI

She was aware that teachers could advertise their services but if there was any connection with Stages, that had to be made plain. ...
TCC

Information Communication Services (ICS) v. M.N.R., docket 97-839-UI

And do you know, can you tell whether that relates to income that she gained in connection with ICS? ...
TCC

University of Alberta v. The Queen, 2015 TCC 336

The relevant portions of the definition for the purposes of these appeals are as follows: “commercial activity” of a person means (a) a business carried on by the person... except to the extent to which the business involves the making of exempt supplies by the person,... and (c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply. ...
TCC

Robertson v. The Queen, 2015 TCC 219

There can be no doubt, on a reading of s. 90(1)(b), that it would not apply to any personal property that an Indian band might acquire in connection with an ordinary commercial agreement with a private concern.  ...
TCC

Abenaim v. The Queen, 2015 TCC 242

If I had to set out a test for verifying whether a confidential document has a semblance of relevance, I would favour the genuine connection test. ...
TCC

La Scala Conservatory of Music II v. M.N.R., 2013 TCC 122

That business does not have any connection to his work at L.A. Music. ...

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