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TCC

Gainor v. The Queen, 2011 DTC 1317 [at at 1798], 2011 TCC 442

The appellant was charged and convicted of numerous counts of fraud in connection with the misappropriation of his clients’ funds. ...
FCTD

Kettle River Sawmills Ltd. v. The Queen, 92 DTC 6525, [1992] 2 CTC 276 (FCTD)

It is agreed that Elk Bay had never claimed any capital cost allowance in connection with these licence interests. ...
FCTD

Sood v. Canada (National Revenue), 2015 FC 857

There was no reference to any HST amount covered by either of those two tax figures. [42]            Conversely, when the HST applied, the builder’s final closing statement referred to “HST calculated at 13.00%”; it did for items such as “Electronic Registration Fee”, “Status Certificate” or “Water, Gas and Hydro Connections”, for which the builder indeed credited Mr. ...
FCA

Canada (National Revenue) v. Kitsch, 2003 DTC 5540, 2003 FCA 307

They argue that had they known that tax advice could only be shielded by solicitor-client privilege they would not have discussed the matters with Dunwoody. [37]            In 1990, this Court confirmed that an accountant-client privilege does not exist in relation to advice given by an accountant in connection with the search and seizure provisions of the Act (see Baron v. ...
FCTD

Special Risks Holdings Inc. v. The Queen, 84 DTC 6505, [1984] CTC 553 (FCTD), aff'd 86 DTC 6036, [1986] 1 CTC (FCA)

The defendant objected to the deletion on the ground that it was an attempt by the plaintif to avoid questioning in connection therewith. ...
SCC

British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC)

The following provisions of the Act are relevant in this connection: 3. ...
TCC

Ateliers Ferroviaires de Mont-Joli Inc. v. The Queen, 2011 DTC 1358 [at at 2006], 2011 TCC 352

The equipment at issue has no connection with those two activities.   [37]          AFM owned a fleet of road vehicles that it leased to Séma ...
FCA

The Queen v. Morrissey, 89 DTC 5080, [1989] 1 CTC 235 (FCA)

In this connection it should also be noted that he has not in any way altered his status or responsibilities on the boats since he commenced farming which suggests that he has made no effort to develop further his employment career. ...
TCC

506913 N.B. Ltd v. The Queen, 2012 TCC 210

  [95]          Counsel for the Appellants argues that I should not make a determination with respect to relevancy until after he has presented his case to me and attempted to show me the connection between the items noted in the Affidavits and his argument ...
ABQB decision

Gutsche v. MNR, 91 DTC 5647, [1992] 1 CTC 123 (Alta. Q.B.)

In that case, a warrant was obtained under the provisions of section 443 (now 487) of the Criminal Code in connection with an investigation under the Bankruptcy Act. ...

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