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TCC

Hudon v. M.N.R., 2005 TCC 570

  [9]      In particular, the Appellant explained that the invoices for work done in connection with these service calls bore the name Société de Gestion J.M.P. ...
TCC

Madsen v. The Queen, 2005 TCC 110

The tax was imposed in connection with the 1982-1983 taxation years. The Transferor disputed the tax assessments. ...
TCC

Hasham v. The Queen, 2006 TCC 491 (Informal Procedure)

Counsel for the Respondent did not dispute that her connection with the company was sufficient to justify her use of a vehicle when working for the company on an unpaid basis. [7]    Mr. ...
TCC

Distribution S.C.T. inc. c. La Reine, 2006 TCC 482 (Informal Procedure)

(i)         The Minister allowed an ITC based on the deemed value of the vehicle ($30,000), which is the value authorized by the Excise Tax Act where a registrant purchases a "passenger vehicle" for use as a capital asset in connection with the registrant's business activities.   ...
TCC

Berry v. The Queen, 2005 TCC 787 (Informal Procedure)

Hart on the basis that he, too, incurs significant child support expenses in connection with the children's time with him, and on the basis that the child support is "the right of the child" and should follow the child. ...
TCC

Diana Williams Promotions Limited v. M.N.R., 2005 TCC 695, 2005 TCC 5

They do not want another employee, as such, but to have particular skills for a specific event and then to have no further connection to the Talent. ...
TCC

Pacific National Exhibition v. The Queen, 2004 TCC 823 (Informal Procedure)

In this connection I wish to note that the Notice of Appeal is 13 pages in length- single-spaced. ...
TCC

Buma v. The Queen, 2004 TCC 808 (Informal Procedure)

Buma's emotional bond with and her concern for her children remained as strong as in the previous period, but the notion of physical residency is something apart from that connection. ...
TCC

Richard Essery, sole proprietor v. The Queen, 2004 TCC 696 (Informal Procedure)

Richard Essery in connection with a goods and services tax (GST) assessment for the period April 1, 1998 to December 31, 2001. ...
TCC

Voykin v. The Queen, 2004 TCC 658 (Informal Procedure)

The work expended on or in connection with the property realized.- The Voykins put a lot of their own labour into the property. ...

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