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4,432 result(s)

  • 1.

    Austin v. The Queen - 2004 TCC 6 - 2004-01-15

    Tax Court of Canada Judgments
    Income Tax Act

    Austin v. The Queen, Austin v. The Queen, 2004 TCC 6, 2004 CCI 6, 2000-5077(IT)G Citation: 2004TCC6 Date: 20040115   [...]  [6] The Minister's traditional position with respect to non-resident athletes performing services in Canada is that the amount of remuneration allocated to Canada should reflect the amount of time spent in Canada, the formula being the number of days in Canada during the team season times the employment income number of   [...]  Signed at Ottawa, Canada, this 15th day of January, 2004. "C.H. McArthur" McArthur J. CITATION: 2004TCC6 COURT FILE NO.:

  • 2.

    Van Der Steen v. The Queen - 2019 TCC 23 - 2019-01-23

    Tax Court of Canada Judgments
    Income Tax Act

    considered the appeals of several other taxpayers who participated in donation arrangements structured by Mr. Thill; see Julian v The Queen, 2004 TCC 330; Doubinin v The Queen, 2004 TCC 438; aff’d, 2005 FCA 298; Webb v The Queen, 2004 TCC 619; McPherson v The Queen, 2006 TCC 648; and Norton v The Queen, 2008 TCC 91.   [...]  [21] See Abrahams v MNR, 66 DTC 5451, ¶9-10; TransCanada Pipelines Inc. v The Queen, 2001 FCA 314, ¶12; Cameco Corp. v The Queen, 2014 TCC 45, ¶8-9; Gould v The Queen, 2005 TCC 556, ¶4; and Ramdeen v The Queen, 2004 TCC 486, ¶5.   [...]  (TCC), CTC p. 2457, DTC p. 206, fn 4. [83] Transcript, March 9, 2016, p. 14, line 21 to p. 16, line 11; and page 51, lines 6-14.

  • 3.

    Kuwalek v. The Queen - 2006 TCC 624 - 2006-11-10

    Tax Court of Canada Judgments
    Income Tax Act

    m) the Appellant completed five modules during the 2004 taxation year and claimed Fees incurred during this taxation year using the formula 75 credits/180 credits x $16,278.23 (CDN) = $6,782.00 (CDN) and claimed this amount as Fees in computing non-refundable tax credits for the 2004 taxation year; and   [...]   T.C.J. No. 27 (TCC); Cleveland v. Canada, [2004] T.C.J. No. 23 (TCC); Krause v. Canada, [2004] T.C.J. No. 23 (TCC); Yankson v. Canada, [2005] T.C.J. No. 379 (TCC); Yankson v. Canada, [2005] T.C.J. No. 567 (TCC); Valente v. Canada, [2006] T.C.J. No. 92 (TCC); Schultz v. Canada, [1996] T.C.J. No. 1308 (TCC); Hewitt v.   [...]  [10] 2004 DTC 3265 at paragraph 24.

  • 4.

    Larouche c. La Reine - 2004 TCC 629 - 2004-09-22

    Tax Court of Canada Judgments
    Income Tax Act

    Larouche c. La Reine, Larouche c. La Reine, 2004 TCC 629, 2004 CCI 629, 2003-2589(IT)G Docket: 2003-2589(IT)G BETWEEN:   [...]  on this 21st day of December 2004 Aveta Graham Citation: 2004TCC629 Date: 20040922 Dockets: 2003-2589(IT)G   [...]  on this 21st day of December 2004 Aveta Graham CITATION: 2004TCC629 COURT FILE NOS.: 2003-2589(IT)G and 2003-2590(IT)G

  • 5.

    Husky Oil Operations Limited v. The Queen - 2019 TCC 136 - 2019-06-18

    Tax Court of Canada Judgments
    Income Tax Act

    See also Globtek v The Queen, 2005 TCC 727, ¶4-5; Foss v The Queen, 2007 TCC 201, ¶6; and Mastronardi v The Queen, 2010 TCC 57, ¶11.   [...]  See also Gramiak, supra note 6, ¶31; and Heron (TCC), supra note 6, ¶10. [8] Canadian Imperial Bank of Commerce v The Queen, 2011 TCC 568, ¶19; affirmed in part and reversed in part, 2013 FCA 122.   [...]  See also Gramiak, supra note 6, ¶32. [9] Heron (TCC), supra note 6, ¶11. [10] Sentinel Hill, supra note 5, ¶11.

  • 6.

    Cote Estate v. The King - 2023 TCC 66 - 2023-05-10

    Tax Court of Canada Judgments
    Income Tax Act

    Cote Estate v. The King, Cote (Succession) c. Le Roi, 2023 TCC 66, 2023 CCI 66, 2021-912(IT)G Citation: 2023 TCC 66 Date: 20230510   [...]  [17] The 2004 and 2005 GLGI Program was already extensively litigated in Mariano v. The Queen (2015 TCC 244).   [...]  [24] On that basis, I will leave assumptions of fact regarding the operation of the GLGI Program in 2004 and 2005, assumptions of fact regarding the treatment of insiders under the Program from 2004 to 2008, and assumptions of fact relating to the operation of a similar program prior to 2004 in place.

  • 7.

    Spence v. The Queen - 2010 TCC 455 - 2010-09-01

    Tax Court of Canada Judgments
    Income Tax Act

    [1] These appeals are from reassessments under the Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1 , as amended (the “Act”), dated November 6, 2006 for the 2003, 2004 and 2005 taxation years of the Appellants. [2] These appeals were heard on common evidence.   [...]  - the lack/loss of quiet enjoyment of the benefit by the employee (Mommersteeg et al. v. The Queen, 96 DTC 1011 (T.C.C.); Adler et al. v. The Queen, 2007 DTC 783 (T.C.C.); Rachfalowski v. The Queen, 2008 DTC 3626 (T.C.C.); Philp v. M.N.R., [1970] C.T.C. 330 (Ex. Ct.));   [...]  - the loss of privacy (Schutz et al. v. The Queen, 2009 DTC 19 (T.C.C.); and - the lack of a retail market for the benefit (Wisla v. The Queen, 2000 DTC 3563 (T.C.C.).

  • 8.

    Long v. The Queen - 2010 TCC 153 - 2010-03-18

    Tax Court of Canada Judgments
    Income Tax Act

    [5] Bernier v. R., 2009TCC312. (T.C.C.). [6] Exhibit R-3. [7] Exhibit R-2. [8] [2007] 4 C.T.C 2205.   [...]  (T.C.C.). [9] [2009] 2 C.T.C. 2346. (T.C.C.); see also Richmond v. R., [1998] 3 C.T.C 2552.   [...]  (T.C.C.). [10] Exhibit R-4. [11] [2009] 1 C.T.C. 2073. (T.C.C.). [12] Above, at paragraph 3.

  • 9.

    Slovack v. The Queen - 2006 TCC 687 - 2006-12-18

    Tax Court of Canada Judgments
    Part IX of the Excise Tax Act (GST)

    c) On April 13, 2004 they applied for the New Housing Rebate in the amount of $6,318.90.   [...]  [5] Zubic v. R., 2004TCC533, [2004] G.S.T.C. 132 (T.C.C.) at paragraph 7 [re: s. 256(3)].   [...]  [6] Pickering v. R., [2001] G.S.T.C. 73, 2001 G.T.C. 463 (T.C.C.) [re: s.256(3)].

  • 10.

    Chow v. The Queen - 2011 TCC 263 - 2011-04-13

    Tax Court of Canada Judgments
    Income Tax Act

    Therefore, the amounts of $2,490, $4,390, $6,160, $49,725 and $32,974 in 2000, 2001, 2002, 2003 and 2004 respectively were duplicated in the net worth statements.   [...]  Therefore the appeal will be allowed to delete the amount of $25,000 from the “Personal Expenditures” in 2004. Facts [6] The Appellant was born and raised in Hamilton, Ontario.   [...]  [5] (1984), 84 D.T.C. 1523 (T.C.C.) [6] Dao v R, 2010 TCC 84

  • 11.

    Crane v. The King - 2022 TCC 115 - 2022-10-07

    Tax Court of Canada Judgments
    Income Tax Act

    [19] On March 4, 2004, the Appellant agreed to deliver $100,000 to Banyan on or before December 31, 2004.   [...]  [23] On March 23, 2004, less than three weeks after the Appellant signed the documents, Banyan issued a document entitled “OFFICIAL RECEIPT FOR INCOME TAX PURPOSES” (Exhibit A6) thanking the Appellant for his donation of $100,000.   [...]  In Klotz v. the Queen, 2004 TCC 147 (“Klotz”) Associate Chief Justice Bowman (as he then was), found that the taxpayer was only interested in obtaining a tax receipt but that this was not relevant.

  • 12.

    Melenchuk v. The King - 2023 TCC 27 - 2023-03-27

    Tax Court of Canada Judgments
    Income Tax Act

    Citation: 2023 TCC 27 Date: March 2nd, 2023 Docket: 2022-1576(IT)I BETWEEN: HEIDI MELENCHUK,   [...]  (6) The signal importance of s. 171 of the Income Tax Act [22] I now draw attention to the remarks advanced by the Federal Court of Appeal in Sutcliffe v. Canada, [2004] F.C.J. No. 1937, 2004 FCA 376, at para. 15: “...   [...]  6 In Moise v The Queen, 2009 TCC 187, Sheridan J. concluded that the Tax Court of Canada did not have jurisdiction with respect to the UCCB. I see no reason to depart from this decision.

  • 13.

    Blais v. The Queen - 2005 TCC 417 - 2005-10-25

    Tax Court of Canada Judgments
    Income Tax Act

    Blais v. The Queen, Blais c. La Reine, 2005 TCC 417, 2005 CCI 417, 2004-206(IT)I, 2004-2803(IT)I Docket: 2004-206(IT)I   [...]  Citation: 2005TCC417 Date: 20051025 Dockets: 2004-206(IT)I 2004-2803(IT)I BETWEEN:   [...]  [34] London Life Insurance Co. v. Canada, 2000 CanLII 16657 at paragraphs 29-32 (F.C.A.); and Goldstein v. Canada, [1995] T.C.J. No. 170 (T.C.C.)(QL). [35] See the replies to the notices of appeal in court file nos. 2004-208(IT)I, 2004-206(IT)I, 2004-2803(IT)I and 2004-2804(IT)I, at paragraphs 13 z) to bb), 13 aa) to cc), 8

  • 14.

    Gardin v. The Queen - 2009 TCC 262 - 2009-05-21

    Tax Court of Canada Judgments
    Income Tax Act

    January 1, 2004 $ 620.51 February 1, 2004 $ 620.51 March 1, 2004 $ 620.51   [...]  April 1, 2004 $ 620.51 May 1, 2004 $ 620.51 June 1, 2004 $ 620.51 August 1, 2004   [...]  v. Canada, [2000] T.C.J. No. 916; Joncas v. Canada, [2004] 2 C.T.C. 2253 (T.C.C.); Robinson v. Canada, [2000] 4 C.T.C. 2174 (T.C.C.); Demey v. Canada, [2000] 2 C.T.C. 2026 (T.C.C.); Miguelez v. Canada, [1999] 1 C.T.C. 2665 (T.C.C.); Chabot v. Canada, [2007] T.C.J. No. 14; Northcott v. Canada, [2001] 3 C.T.C. 2639 (T.C.C.).

  • 15.

    Univar Holdco Canada ULC v. The Queen - 2020 TCC 15 - 2020-01-23

    Tax Court of Canada Judgments
    Income Tax Act

    [3] Sommerer v. The Queen, 2011 TCC 212, Jolly Farmer Products Inc. v. The Queen, 2008 TCC 693. [4] Lau v. The Queen, 2004 FCA 10 and Landry v.The Queen, 2010 FCA 135.   [...]  [6] See Consorzio, Velcro Canada Inc. v. The Queen, 2012 TCC 273 (Rossiter ACJ), General Electric Capital Canada Inc. v. R., 2010 TCC 490 (Hogan J), Sommerer (C. Miller J), Teelucksingh v. The Queen, 2011 TCC 253 (Miller J), Jolly Farmer Products Inc. (Boyle J), Aird v. Country Park Village Property (Mainland) Ltd., 2004 FC  [...]  [5] Velcro Canada Inc v R, 2012 TCC 273 at para 10. [6] FCA decisions in Lau v The Queen, 2004 GSTC 5 at para 5 (FCA), and Landry v The Queen, 2010 DTC 106 at paragraphs 22 and 54 (FCA).

  • 16.

    McDonald v. The Queen - 2015 TCC 73 - 2015-03-30

    Tax Court of Canada Judgments
    Income Tax Act

    April 27, 2004 $ 4,500.00 April 28, 2004 4,500.00 April 29, 2004 4,500.00   [...]  April 30, 2004 4,500.00 May 3, 2004 4,500.00 May 4, 2004 4,500.00 May 6, 2004   [...]  [8] [2009] T.C.J. No. 350 (QL), 2009 TCC 434.

  • 17.

    Herring v. The Queen - 2022 TCC 41 - 2022-03-31

    Tax Court of Canada Judgments
    Income Tax Act

    In Klotz v. the Queen, 2004 TCC 147 (“Klotz”) Associate Chief Justice Bowman (as he then was), found that the taxpayer was only interested in obtaining a tax receipt but that this was not relevant.   [...]  [130] In Markou v. The Queen, 2018 TCC 66 (“Markou TCC”), Justice Paris also considered a leveraged donation program.   [...]  $6,753 +$100,000 $15,000 11 15 CITATION: 2022 TCC 41 COURT FILE NO.:

  • 18.

    Lauzon v. The Queen - 2016 TCC 71 - 2016-03-21

    Tax Court of Canada Judgments
    Income Tax Act

    Citation: 2016 TCC 71 Date: 20160321 Docket: 2013-2945(IT)G BETWEEN: PAUL LAUZON,   [...]   2004 FCA 191; Klotz v. The Queen, 2004 TCC 147; St‑Pierre v. Canada, [2002] T.C.J. No. 613 (QL); Julian v. The Queen, 2004 TCC 330; Caron v. Canada, [2002] T.C.J. No. 696 (QL); Larouche v. The Queen, 2004 TCC 629; Mark v. The Queen, 2006 TCC 35; Hine v. The Queen, 2012 TCC 295; and Murugesu v. The Queen, 2013 TCC 21.   [...]   2004 FCA 20; DeCosta v. The Queen, 2005 TCC 545; Panini v. Canada, 2006 FCA 224; Laplante v. The Queen, 2008 TCC 335; Gélinas v. The Queen, 2009 TCC 136; Chénard v. The Queen, 2012 TCC 211; Bhatti v. The Queen, 2013 TCC 143; Mullen v. Canada, 2013 FCA 101; Janovsky v. The Queen, 2013 TCC 140; McLeod v. The Queen, 2013 TCC

  • 19.

    Ebert v. The King - 2023 TCC 49 - 2023-04-18

    Tax Court of Canada Judgments
    Income Tax Act

    [6] The Queen v. Anchor Pointe Energy Ltd., 2003 FCA 294, ¶23. [7] Mungovan v. The Queen, [2001] 3 CTC 2779, 2001 DTC 691 (TCC), ¶12.   [...]  [11] Status-One Investments Inc. v. The Queen, 2004 TCC 473, ¶14, citing Mungovan, supra note 7, ¶10. [12] Sinclair v. The Queen, [2002] 4 CTC 2392, 2002 DTC 1988 (TCC), ¶6, which referred to Ludco Enterprises Ltd. v. The Queen, [1996] 3 CTC 74, 95 DTC 5311 (FCAD); and Hokhold v. The Queen, [1993] 2 CTC 99, 93 DTC 5339   [...]  [13] Status-One Investments Inc. v. The Queen, 2005 TCC 766, ¶17; aff’d, 2007 FCA 193. [14] Status-One (2004 TCC), supra note 11, ¶30.

  • 20.

    Coombs v. The Queen - 2015 TCC 148 - 2015-06-15

    Tax Court of Canada Judgments
    Income Tax Act

    2004 2005 2006 1 Unreported Revenue (T2) $52,588 $52,229 ($4,095)   [...]  Despite this, Sun‑Air expended significant amounts as salaries in 2004 and 2005. Jeff Russell purportedly received $21,345 in 2004, when he was employed elsewhere.   [...]  [3] See Coombs v. The Queen, 2008 TCC 289; Select Travel Inc. v. The Queen, 2013 TCC 93; Romanuk v. Canada, 2013 FCA 133; Lobo v. The Queen, 2004 TCC 128; Lobo v. The Queen, 2011 TCC 132; Coombs v. Canada (Attorney General), 2014 FC 233.

  • 21.

    Constantin v. The Queen - 2012 TCC 425 - 2012-12-06

    Tax Court of Canada Judgments
    Part IX of the Excise Tax Act (GST)

    Citation: 2012 TCC 425 Date: 20121206 Docket: 2011-1543(GST)I BETWEEN: CHANTAL CONSTANTIN,   [...]  [13] She admitted that, on September 27, 2004, she had signed Exhibit P-6 at her spouse's request. Exhibit P-6 is the document authorizing the opening of an account at Rapide Chèque, a cheque-cashing centre.   [...]  McIsaac v. The Queen, 2004 TCC 618, rendered by Justice Campbell on September 29, 2004, Ouahidi v. The Queen, 2007 TCC 119, rendered by Justice Favreau on March 22, 2007, and Pascoal v. The Queen, 2009 TCC 608, rendered by Justice McArthur on December 2, 2009, all reach the same conclusion.

  • 22.

    Cameco Corporation v. The Queen - 2014 TCC 45 - 2014-02-13

    Tax Court of Canada Judgments
    Income Tax Act

    5. That the appeals for taxation years 2003, 2005 and 2006 be consolidated pursuant to Rule 26 of the TCC Rules; and 6. That the appellant delete documents relating to the appellant's appeals for 2004, 2005 and 2006 taxation years and identified as R‑006976 and R‑006191 from its database and replace them with redacted   [...]  a) for an order for a better List of Documents with respect to the 2003 appeal and for a List of Documents for each of the 2004, 2005 and 2006 appeals (Rules 82 and 88 of the Tax Court of Canada Rules (General Procedure) ("TCC Rules"));   [...]  [14] 2009 TCC 47; [2009] T.C.J. No. 36 (QL), ("Heinig"). [15] GlaxoSmithKline, 2008 TCC 324; [2008] T.C.J. No. 249 (QL).

  • 23.

    Gray v. The Queen - 2016 TCC 54 - 2016-03-08

    Tax Court of Canada Judgments
    Income Tax Act

    Citation: 2016 TCC 54 Date: 20160308 Docket: 2013-1178(IT)G BETWEEN: EDWARD GRAY,   [...]   2004 FCA 191; Klotz v. The Queen, 2004 TCC 147; St‑Pierre v. Canada, [2002] T.C.J. No. 613 (QL); Julian v. The Queen, 2004 TCC 330; Caron v. Canada, [2002] T.C.J. No. 696 (QL); Larouche v. The Queen, 2004 TCC 629; Mark v. The Queen, 2006 TCC 35; Hine v. The Queen, 2012 TCC 295; and Murugesu v. The Queen, 2013 TCC 21.   [...]   2004 FCA 20; DeCosta v. The Queen, 2005 TCC 545; Panini v. Canada, 2006 FCA 224; Laplante v. The Queen, 2008 TCC 335; Gélinas v. The Queen, 2009 TCC 136; Chénard v. The Queen, 2012 TCC 211; Bhatti v. The Queen, 2013 TCC 143; Mullen v. Canada, 2013 FCA 101; Janovsky v. The Queen, 2013 TCC 140; McLeod v. The Queen, 2013 TCC

  • 24.

    Maintenance Euréka Ltée v. The Queen - 2011 TCC 307 - 2011-06-20

    Tax Court of Canada Judgments
    Income Tax Act

    Citation: 2011 TCC 307 Date: 20110620 Dockets: 2009-2550(IT)G 2009-2551(IT)G BETWEEN:   [...]   2003 TCC 531, aff’d 2004 FCA 217; Timco Holdings Ltd. v. The Queen, 2005 TCC 701; Imperial Greenhouses Ltd. v. Canada, 2011 FCA 79; Imperial Pacific Greenhouses Ltd. v. Canada, 2011 FCA 79; Central Interior Incorporated v. The Queen, 2004 TCC 725; 126873 Ontario Limited o/a Autopark Superstore v. M.N.R.., 2007 TCC 442;   [...]  Ltd. v. Canada, [1998] T.C.J. No. 1017 (QL); Ultra‑Max Construction v. M.N.R., 2007 TCC 541; Quinney v. Orr, 2010 SKQB 228; Walsh v. The Queen, 2009 TCC 557; Scavuzzo v. The Queen, 2004 TCC 806.

  • 25.

    Porisky v. The King - 2025 TCC 66 - 2025-05-01

    Tax Court of Canada Judgments
    Income Tax Act

    [6] MacDonald v. The Queen, 2018 TCC 55 at paragraph 42; Alta Energy Luxembourg S.A.R.L. v. The Queen, 2018 TCC 235 at paragraph 13   [...]  [12] Grenon v. The Queen, 2021 TCC 89 at paragraphs 16 and 19 [13] Invesco Canada Ltd v. The Queen, 2015 TCC 92 at paragraph 5; MacDonald v. The Queen, 2018 TCC 55 at paragraph 46   [...]  [25] Grenon v. The Queen, 2021 TCC 89 at paragraph 41 [26] MacDonald v. The Queen, 2018 TCC 55 at paragraph 81