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TCC

Daou v. The Queen, docket 2000-894-IT-I (Informal Procedure)

Quoting author Jean-Claude Royer, counsel for the appellants argued that it is left to the Court to assign probative value to assumptions of fact not established by law, and that the Court must take into consideration only those assumptions of fact that are serious, precise and in agreement. ...
TCC

Sandhu v. M.N.R., 2003 TCC 75

  [27]     I turn now to a consideration of the issue of the appellant's employment – in 1999 – with Grewal/Dhaliwal. ...
TCC

Beaver Home Improvements Ltd c. M.R.N, docket 2002-238(EI)

Pour répondre à cette question, il faut toujours prendre en considération le degré de contrôle que l’employeur exerce sur les activités du travailleur. ...
TCC

800537 Ontario Inc. v. The Queen, 2004 TCC 258

I do not think that this consideration can weigh very heavily in the determination that must be made here. ...
TCC

El Ansari c. M.R.N., 2004 TCC 385

and (C)       Does the differential treatment discriminate, by imposing a burden upon or withholding a benefit from the claimant in a manner which reflects the stereotypical application of presumed group or personal characteristics, or which otherwise has the effect of perpetuating or promoting the view that the individual is less capable or worthy of recognition or value as a human being or as a member of Canadian society, equally deserving of concern, respect, and consideration? ...
TCC

Merhi v. The Queen, docket 2000-1081-IT-I (Informal Procedure)

On the one hand, Linden J.A. wrote as follows in Friedberg, at page 2: Thus, a gift is a voluntary transfer of property owned by a donor to a donee, in return for which no benefit or consideration flows to the donor (see Heald J. in The Queen v. ...
TCC

Sero v. The Queen, docket 1999-2486-IT-G

These factors should then be analyzed to determine what weight they should be given in identifying the location of the property, in light of three consideration: (1) the purpose of the exemption under the Indian Act; (2) the type of property in question; and (3) the nature of the taxation of that property [Emphasis added]. ...
TCC

Alameda Holdings Inc. v. The Queen, docket 95-1938-IT-G

Counsel for the respondent asserted that the inference one may draw from this failure to act is that the fact that the debt was or was not paid was not a significant consideration in signing the consent to judgment or that the appellant was less concerned by the consent to judgment than by the possibility of benefiting from the Minister's error. ...
TCC

Mercille v. The Queen, docket 91-2196-IT-G

The respondent failed to discharge her burden respecting this part of the assessment. [77] However, different considerations apply to the other amounts subject to the penalty provided for in subsection 163(2) of the Act. ...
TCC

Haas Estate v. The Queen, docket 98-1768-IT-G

This appeared to be the paramount consideration of that Court. [40] In spite of the fact that this case was not appealed, this Court is not satisfied that it offers any consolation to the position taken by Counsel for the Appellant in the case at bar. [41] In the end result, the Court is satisfied that the assessment of the Minister was well founded. ...

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