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FCTD

O&M Investments Ltd. v. The Queen, 90 DTC 6150, [1990] 1 CTC 16 (FCTD)

But notwithstanding the fact that those people were professional traders, there can always be one different purchase which requires special consideration. ...
FCTD

Guimont v. MNR, 94 DTC 6227, [1994] 1 CTC 353 (FCTD)

Good faith and ignorance of the law may certainly be relevant considerations in the exercise of such a discretion, but they cannot as such simply override the discretion. ...
FCA

Urquhart v. Canada, 2016 FCA 76

In construing the contract, he relied on the personal perspective of the employer as to what was “required under the contract” without consideration of whether, regarding the contract objectively, it was an implicit or implied term that the employee would be required to incur certain costs in order to earn the commissions contemplated by the contract; see Sattva at para 49. [7]                Secondly, the judge erred in failing to address the possibility that some of the expenses might be “required under the contract” and others might not. ...
TCC

A & W TradeMarks Inc. v. The Queen, 2005 TCC 493 (Informal Procedure)

ASSUMPTIONS:   [8]      I have assumed the following:   (a)      the Fund did not pay the Appellant any consideration for the IPO Services;   (b)     the Appellant shows the IPO Services as a business expense on its financial statements; and   (c)     the Appellant did not receive any significant interest, dividends, or fees for financial services.   ...
TCC

Jones v. The Queen, docket 97-2289-IT-G

The insurance premiums (and other consideration as well) had been paid to MICC to ensure total repayment of the loan principal in the event of default. ...
TCC

Davis v. The Queen, docket 97-1234-IT-I (Informal Procedure)

While the Appellant argued that there are factors which the Minister did not take into consideration, such as her working as a hostess and the restaurant sometimes catering parties, given the fact that the Minister's calculations were based on an analysis of actual sales by the Appellant, these periods of low tips are accounted for in the Minister's calculations. [8] The appeal is accordingly dismissed. ...
TCC

Peeck v. The Queen, docket 97-1922-IT-I (Informal Procedure)

Reasons for Judgment Lamarre Proulx, J.T.C.C. [1] These are appeals by way of the informal procedure concerning the 1994 and 1995 taxation years. [2] The question at issue is whether the Appellant, in application of paragraph 118(1)(b) of the Income Tax Act (the " Act "), is entitled to a tax credit for a wholly dependent person, his eldest daughter, where he was also entitled to a deduction under paragraph 60(b) of the Act, in respect of alimony payments made to his former wife for the maintenance of his children. [3] The facts that the Minister of National Revenue (the "Minister") took under consideration to make the reassessments are described at paragraphs 2 and 4 of the Reply to the Notice of Appeal as follows: 2. ...
TCC

1443900 Ont. Inc. v. M.N.R., 2013 TCC 45

Justice Randall Bocock   Participants:   Agent for the Appellant: Zadek Ramowski Counsel for the Respondent: Caroline Ebata____________________________________________________________________   ORDER Following consideration of the Appellant’s motion and the Respondent’s responding materials both filed by written representations: IT IS ORDERED THAT the motion is denied in accordance with the attached Reasons for Order.            ...
TCC

Verones v. The Queen, 2012 TCC 291 (Informal Procedure)

Although the former spouse’s income was taken into consideration in the calculation made under the Federal Guidelines and the income amount actually referenced in that order, there was no order that she pay a support amount to Mr.  ...
TCC

Roanex homes Ltd. v. The Queen, 2012 TCC 98

.____________________________________________________________________   Counsel for the Appellant: Gordon Beck Counsel for the Respondent: Gregory Perlinski  ____________________________________________________________________   ORDER Upon reading the motion dated January 19, 2012, filed on behalf of the Respondent, seeking an Order:   a)      compelling the Appellant to comply  with the Court’s Order of December 2, 2011 to amend its Amended Notice of Appeal to bring it into compliance with Rule 48, with costs to the Respondent; and   b)     granting the Respondent 60 days from the date of service of the Amended Amended Notice of Appeal to file a Reply to the Amended Amended Notice of Appeal;   And upon consideration of the Appellant’s submissions and a review of the Amended Notice of Appeal; IT IS ORDERED that the motion is allowed. ...

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