1532099 Ontario Ltd. v. The Queen, 2020 TCC 30
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2020 TCC 30 |
| Date | 13 February 2020 |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
2 practice notes
-
Le Groupe Nepveu Inc. v. The Queen, 2020 TCC 80
...v. The Queen, 2017 TCC 239 (Masa Sushi 2017), and this same approach was also adopted more recently in 1532099 Ontario Ltd. v. The Queen, 2020 TCC 30. Our Court expressed a different point of view, however, in BCS Group Business Services Inc. v. The Queen, 2018 TCC 120 and Sutlej Foods Inc.......
-
Canada v. BCS Group Business Services Inc., 2020 FCA 205
...has been endorsed by other judges of the TCC (see Suchocki Accounting Ltd. v. The Queen, 2018 TCC 88; 1532099 Ontario Ltd. v. The Queen, 2020 TCC 30). Generally, the appellant argues that a corporation is a legal fiction. It has no physical body, so it cannot appear in person at the hearing......
2 cases
-
Le Groupe Nepveu Inc. v. The Queen, 2020 TCC 80
...v. The Queen, 2017 TCC 239 (Masa Sushi 2017), and this same approach was also adopted more recently in 1532099 Ontario Ltd. v. The Queen, 2020 TCC 30. Our Court expressed a different point of view, however, in BCS Group Business Services Inc. v. The Queen, 2018 TCC 120 and Sutlej Foods Inc.......
-
Canada v. BCS Group Business Services Inc., 2020 FCA 205
...has been endorsed by other judges of the TCC (see Suchocki Accounting Ltd. v. The Queen, 2018 TCC 88; 1532099 Ontario Ltd. v. The Queen, 2020 TCC 30). Generally, the appellant argues that a corporation is a legal fiction. It has no physical body, so it cannot appear in person at the hearing......