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TCC

DiCaita v. The Queen, 2021 TCC 5 (Informal Procedure)

In any event, it is not surprising that a unit in a good state of repair is able to command a higher rent than would a unit that requires many repairs [28]. [50] In conclusion, the nature and purpose of the work, when considered in the light of the foregoing factors, persuade me that the expenses here under consideration were current and not capital in nature. ...
TCC

Cudd Pressure Control Inc. v. Her Majesty the Queen, [1995] 2 CTC 2382, 95 DTC 559

A literal or legalistic interpretation must be avoided when the basic object of the treaty might be defeated or frustrated insofar as the particular item under consideration is concerned. ...
TCC

Abilio Esteyes and Jose Cosme v. Her Majesty the Queen (Informal Procedure), [1995] 1 CTC 2884

Esteves was paid a consideration of $10 to make up the real labourer’s wage. ...
TCC

Armand Brunet v. Her Majesty the Queen (Informal Procedure), [1994] 1 CTC 2246

., [1985] 2 C.T.C. 2054, 85 D.T.C. 419, a number of propositions are enumerated which are applicable to ascertaining relevant intentions in relation to “trading cases” of the kind under consideration. ...
TCC

Roger Coderre, Daniel Marcoux, Pierre Daneau, Denis Coderre, Raymond Brisson, Madeleine Coderre and St. Germain Transport Ltée v. Minister of National Revenue., [1993] 1 CTC 2564, [1993] DTC 381

Consequently, I would ask the parties to submit for my consideration a draft formal judgment concerning the corporation's assessment for the year 1984. ...
TCC

Florianne Cardinal, Michel Beaudry, Beaudry Construction (Quebec) Ltée and Jeannine d'AMOUR v. Minister of National Revenue, [1992] 1 CTC 2437

The evidence is to the effect that the intermediate prerequisites for the shopping centre took too much time to fall into place, which allowed for the construction of other shopping centres. 4.03.3(10) There are considerations concerning important points, but the crucial point is this: is there sufficient substantial evidence confirming the oral testimony of the appellants as to their original intention to build a shopping centre? ...
TCC

Emilio S. Binavince v. Minister of National Revenue, [1991] 2 CTC 2580, 91 DTC 1225

To deal with these issues, I believe requires a consideration of sections 7, 11 and 15 of the Charter. ...
TCC

Chad v. The Queen, 2021 TCC 45

Lemons, thus triggering the doctrine of issue estoppel, so as to preclude the Respondent from arguing that the Trades were shams. [25] [26] The Appellant also takes the position that the Respondent’s use in the Second Amended Reply of the words purported and purportedly, when describing the Trades, the contracts to purchase and sell foreign currencies and the actions of entering into those contracts, is similarly precluded, as the Respondent has acknowledged the existence of the Trades and thus is precluded from arguing that the Trades did not occur or that the Trades were non-existent. (2) Judicial Admission [27] To constitute a judicial admission, a statement “must be a deliberate concession made by one party for the benefit of the other.” [26] Not only must the statement be deliberate, but it must be clear. [27] [28] In Continental Bank Leasing, Justice Bowman (as he then was) stated: It would do no credit to our system of justice in Canada if the Courts were restricted in their consideration of the merits of a case by an ill-considered admission that is inconsistent with another position that is being advanced…. [28] In quoting the above comment by Justice Bowman, I am not implying that the statements made by counsel for the Respondent in the written submissions put before Justice Favreau constituted an admission that the Trades were not a sham, nor do I consider those statements to have been ill-considered. ...
TCC

Jerilynn C. Prior v. Minister of National Revenue, [1987] 1 CTC 2076, 87 DTC 26

Verner et al (1963), 374 U.S. 398 at p. 416, has a peculiar value in relation to the matter now under consideration. ...
TCC

Violette Motors Limited and W. H. Violette Limited v. Minister of National Revenue, [1987] 1 CTC 2205, 87 DTC 136

In consideration for the payment of the damage awards the Taxpayer relinquished the right to pursue any future claims against Ford for their wrongful conduct. 13. ...

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