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TCC

893134 Ontario Inc. (Mega Distributors) v. The Queen, 2010 TCC 357

  [64]          The following inconsistencies were also taken into consideration by the Court:   (a)      Contrary to the Appellant's assertion, it has been clearly demonstrated through the surveillance that the Appellant’s tobacco products were delivered to local stores by the Appellant, or its agents, or its employees.   ...
TCC

Garage Gilles Gingras v. The Queen, 2010 TCC 343 (Informal Procedure)

Gingras’ explanations on this subject but did not take into consideration the note on the co‑ownership of the trailer because it was a handwritten addition that she did not find to be credible ...
TCC

Sundog Distributing Inc. v. The Queen, 2010 TCC 392

  [26]          Counsel also added that to have any force or effect, Article IX requires the consideration or presence of two enterprises, one in each Contracting State. ...
TCC

HSBC Bank Canada v. The Queen, 2010 TCC 462

(as he then was), in ordering a corporate officer to answer questions in a patent action concerning matters in the knowledge of foreign affiliated companies, referred to a most important consideration which in my opinion must be taken into account in modern business litigation. ...
TCC

Babich v. M.N.R., 2009 TCC 551

Quigley could be termed a principal of Quigley Electric Ltd. and in turn dismissed her examples of special treatment within the company as arising from her personal relationship with the controlling shareholder and not to her employment contract.   13     He concluded by indicating that the factors considered by the Minister, as set out earlier in his reasons, were the relevant factors for his consideration. ...
TCC

Caldwell Industries Co. Ltd. v. M.N.R., 2009 TCC 59

Quigley could be termed a principal of Quigley Electric Ltd. and in turn dismissed her examples of special treatment within the company as arising from her personal relationship with the controlling shareholder and not to her employment contract.   13     He concluded by indicating that the factors considered by the Minister, as set out earlier in his reasons, were the relevant factors for his consideration. ...
TCC

McIvor v. The Queen, 2009 TCC 469 (Informal Procedure)

In addition, any consideration of residency on or off reserve as a relevant connecting factor is contrary to the Charter of Rights, s. 15.   ...
TCC

Ville de Québec v. The Queen, docket 2004-4044(IT)G

In determining whether the payments made by the Ville de Québec are advances, only the nature of the payment must be taken into consideration; administrative policy statements have no bearing on the nature of the amounts paid to the workers in question ...
TCC

Grimard c. La Reine, 2007 TCC 755

REMUNERATION   4.1       In consideration of services rendered, the CALP undertakes to pay the contractor annual remuneration of $116,756 corresponding to professional fees based on forty (40) hours a week.   4.2       The contractor shall invoice the CALP for his fees every fourteen (14) days, and the CALP undertakes to pay him on receipt of the invoice.   5.         ...
TCC

Lacroix c. M.R.N., 2007 TCC 81

Indeed, the remuneration of an employee-shareholder may take into consideration the fact that unpaid wages will become non-distributed profits that may, for example, be declared as dividends at a later date. ...

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