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TCC

Grand River Enterprises Six Nations Ltd. v. The Queen, 2011 TCC 554

There is an ongoing dispute between the Government of Ontario and GRE in connection with the Agreement. ...
TCC

Banks v. The Queen, 2011 TCC 415

Furthermore, I do not see any connection between that cheque and the declaration of trust.   ...
TCC

Côté v. M.N.R., 2007 TCC 707

He acknowledged that he accumulated many overtime hours with the Payor in connection with his travel to the mine and the training of Roland Bédard, and that he billed those hours through his company. ...
TCC

Anchor Pointe Energy Ltd. v. The Queen, docket 2000-2864-IT-G

The applicant also described the exploration activities undertaken by it and its predecessor corporations in connection with the seismic data. [11]            The applicant requests that subparagraphs 10(q), (r) and (z), paragraph 11 and subparagraph 12(b) of the Reply be expunged. ...
TCC

Amusements Jolin v. The Queen, docket 1999-2642-GST-G

It is the mechanical action of the coin that activates the switch and makes an electrical connection possible. ...
TCC

Bossy v. The Queen, docket 2000-1817(IT)G

Work expended in connection with the property realized This factor is very much in accord with the facts in Sissons. ...
TCC

Big Comfy Corp. v. The Queen, docket 1999-4643-IT-G

However, in the facts of this case, only minimal weight should be given to this factor in the overall characterization of the agreement. [11] [36]          While the entitlement to share in profits is indicative of some measure of the Investors' right to use the asset, the connection is tenuous as the Investors do not have any right to direct the use of the asset and that little weight should be placed on this aspect. [37]          Respondent's counsel further argued that the sum contributed by the Investors was linked directly to the asset, Series IV episodes, rather than tied to the business of the Big Comfy as a whole. ...
TCC

Mclauchlin v. The Queen, docket 1999-3945-IT-G

In preparing the reasons for judgment a number of technical questions arose in connection with the calculation of the appellants' ABI. ...
TCC

Sheehan v. M.N.R., 2011 TCC 473

However, in a recent judgment 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

Lamy Gauthier v. M.N.R., 2011 TCC 487

However, in a recent judgment 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. ...

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