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TCC

Toronto District School Board v. The Queen, 2009 TCC 39

There is no connection to immunity from taxation.   [35]          Subsection 257.38(1) of the Education Act refers to “all money belonging to the board”. ...
TCC

966838 Ontario Inc. v. The Queen, 2009 TCC 256

Canada, 94 DTC 1510, the connection between the lending activity and the taxpayer’s ordinary business was clearly evident. ...
TCC

Ounpuu v. The Queen, 2009 TCC 121

I have trouble seeing a connection between that fact and the existence of malicious intent to deceive the Minister. ...
TCC

Lang v. The Queen, 2009 TCC 182 (Informal Procedure)

McGrath as a medical expense pursuant to paragraph 118.2(2)(1.91), notwithstanding 75% of her time was spent in connection with the primary education. ...
TCC

Landry v. The Queen, 2009 TCC 399

X said that he had received a cheque for $160,000 in connection with the sale of the building on Sainte-Élisabeth Street in 2003. [7] However, the appellant demonstrated, on a balance of probabilities, that the amount received for the building was $52,137.30 and not $160,000. ...
TCC

9010-9869 Québec Inc. c. La Reine, 2007 TCC 365 (Informal Procedure)

He did not reject the approach; essentially, he testified about the connection between the reliability of the sample data and their quality and quantity ...
TCC

Werner Blauer v. The Queen, 2007 TCC 706 (Informal Procedure)

  [130]    The connection between remuneration paid and services rendered enables employers to deduct remuneration paid and requires employees to be taxed on it. ...
TCC

SNC Technologies Inc. (Formerly Les Technologies Industrielles SNC Inc.) v. The Queen, 2008 TCC 461

  “ Government Property ” means all materials, parts, components, specifications,  equipment, software, articles and things supplied to the Contractor... for the purposes of performing the Contract and anything acquired by the Contractor in any manner in connection with the Work the cost of which is paid by Canada under the Contract and, without restricting the generality of the foregoing, includes Government Issue as defined in the Defence Production Act, R.S.C. 1985, c. ...
TCC

Wang v. The Queen, 2008 TCC 308 (Informal Procedure)

  [80] The facts have failed to make the connection between the Appellant and the middle class level. ...
TCC

Sherman v. The Queen, 2008 TCC 487 (Informal Procedure)

The only connection the advances referred to in those enactments have to the payments made to the Appellant is found in paragraph 4(6)(b) of the GECA which provides for accountable advances being made from the Consolidated Revenue Fund to the provincial authority administering the workers’ compensation benefits awarded under the GECA. ...

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