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TCC

O'Leary v. The Queen, 2008 TCC 302 (Informal Procedure)

  [5]               At the objection stage, the Appellant disputed her liability in connection with the imposition of penalties for gross negligence for having overstated her rental expenses, citing her mental state during this period, and the fact that she considered herself a victim of her accountant's breach of trust.   ...
TCC

Jolin v. M.N.R., 2008 TCC 275

The workers such as Guylain are all different and not cut from the same pattern, and their circumstances must be heard and considered individually. ...
TCC

Harrison v. The Queen, 2008 TCC 206 (Informal Procedure)

If renovations which are expressly provided for under the Act must be so substantial as to require virtually gutting all of a pre-existing premises to qualify for a rebate, additions, for which there are no express provisions in the Act, should (if they are to be considered at all) presumably be more substantial yet. ...
TCC

Jackson v. The Queen, 2008 TCC 188 (Informal Procedure)

  [11]      In drawing the line between "ordinary" negligence or neglect and "gross" negligence a number of factors have to be considered. ...
TCC

Lafontaine c. La Reine, 2008 TCC 191 (Informal Procedure)

[33]     The evidence showed that the father-son relationship was an adult relationship in the sense that the father considered his son mature, responsible and fully able to take care of himself. ...
TCC

Warring v. The Queen, 2008 TCC 363

There is no evidence that he was in regular communication with Canada Revenue Agency (the “CRA”) about these remittances or that he tried to distribute the money amongst all the creditors or that he considered closing down the business at an earlier date to halt the losses ...
TCC

Cadorette v. The Queen, 2008 TCC 416

  [16]          Since the evidence does not disclose that the Appellant resigned from his position as director, went bankrupt or availed himself of protective supervision, or that the Company was liquidated, the Appellant must be considered never to have lost his status as director between the time that its registration was struck off and the time that the enterprise registrar revoked the striking-off of its registration. ...
TCC

Ménard v. The Queen, 2008 TCC 376 (Informal Procedure)

It is an injury suffered as an incident of the move but it is one of those items that must be considered to be a loss or injury to be suffered if a move is contemplated. ...
TCC

Agregan v. The Queen, 2008 TCC 572

R. [2] at paragraph 11 Chief Justice Bowman, as he then was, wrote:   [11]    In drawing the line between "ordinary" negligence or neglect and "gross" negligence a number of factors have to be considered. ...
TCC

Bourget v. The Queen, 2008 TCC 634

After much discussion, the parties settled the procedural point by agreeing that the issue of whether consideration was given would be considered by me but that the evidence would not be reopened ...

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