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TCC

Ghaith v. The Queen, 2004 TCC 686

It is a given that in any business there are fluctuations in revenue from one year to the next, however such an increase compared to other years is totally unrealistic. [16]     I have previously considered the matter of a significant increase in income in Badaan v. ...
TCC

Sears v. The Queen, 2004 TCC 751 (Informal Procedure)

Accordingly, Parliament appears to have intended that payments earmarked for specific expenses would not be deductible (or included in the recipient's income) unless the parties specifically agreed to this. [12]     In addition, this interpretation is consistent with the majority of cases that I am aware of that have considered clauses with similar wording, including one decision of the Federal Court of Appeal: The Queen v. ...
TCC

Morley v. The Queen, 2004 TCC 700

In addition, he lost any claim to capital cost allowance for 1993, the year under appeal, as a result of the Software not being considered to be then available for use. ...
TCC

Halajian v. The Queen, 2004 TCC 61 (Informal Procedure)

As a result, neither entity could carry on without donations, which were very difficult to come by since Rabbi Edery was considered inept. [8]      Rabbi Edery then devised a scheme where he would give a charitable receipt for ten times the amount of cash that would be donated, and if the donor paid by cheque, the cheque would be cashed and 90% of the money returned to the donor. [9]      Rabbi Edery swore that only three donors gave the full amount of the receipt issued and those three donors dealt directly with him. ...
TCC

Delorme c. La Reine, 2004 TCC 513 (Informal Procedure)

Delorme also stated that his son continued to pay the cost of heating the property, which the Appellant considered to be to his advantage. [6]      Mr. ...
TCC

Bourgeois c. M.R.N., 2004 TCC 577

Bourgeois was not employed by the payer pursuant to a contract of service, the Minister appears to have considered only one aspect of the relationship between Mr. ...
TCC

Gagnon c. La Reine, 2004 TCC 551 (Informal Procedure)

A new order concerning the same subject or matter as a previous order is considered as having replaced the previous order and subsequently becomes the legal basis of the obligation. [17]     In the instant case, the second judgment of the Superior Court represents a new support order, even though the amount of the obligation remained at the same level as previously. ...
TCC

Patenaude v. The Queen, 2004 TCC 7 (Informal Procedure)

In that case, the trial judge had considered the payment of a lump sum of $20,000 in three instalments to the ex-wife "as a temporary provision allowing her to reorganize her life, complete her training and begin a new life". ...
TCC

Molckovsky v. The Queen, 2004 TCC 13 (Informal Procedure)

Doctor Vanka received an average of seven calls in the evening and Justice Lamarre-Proulx considered that a regular and continuous use of office space in the house. ...
TCC

Desrosiers v. The Queen, 2003 TCC 859 (Informal Procedure)

Thus, the Appellant is permitted to advance his case and be heard on the merits without waiting until the Minister has considered the Appellant's Notice of Objection. ...

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