Agracity Ltd. v. The Queen, 2020 TCC 91
Jurisdiction | Federal Jurisdiction (Canada) |
Court | Tax Court (Canada) |
Citation | 2020 TCC 91 |
Date | 27 August 2020 |
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3 practice notes
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Paletta Estate v. The Queen, 2021 TCC 11
...analysis. [211] The two most recent decisions of this Court on sham are Paletta v The Queen, 2019 TCC 205 and Agracity Ltd. v The Queen, 2020 TCC 91. In Paletta, Justice Hogan described the governing principles (citations omitted): [121] There appears to be no dispute between the parties ......
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Damis Properties Inc. v. The Queen, 2021 TCC 24
...91 through 97. [140] 2009 FCA 139. [141] Canada v. Craig, 2012 SCC 43 (“Craig”) at paragraph 18 and Agracity Ltd. v. R., 2020 TCC 91 at paragraph [142] Ibid. [143] For example, Zelinski and Beima. [144] In R. v. 984274 Alberta Inc., 2020 FCA 125 at paragraph 55, Noël C.J.......
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BlackBerry Limited v. The King, 2023 TCC 137
...[4] Knights of Columbus v R, 2008 TCC 307 at paragraphs 34-35 [“K. of C.”]. [5] Agracity Ltd. v HMQ, 2020 TCC 91 [6] Canada v Loblaw Financial Holdings Inc., 2021 SCC 51 [“Loblaw”]. [7] R v Mohan, 1994 SCC 80 at paragraphs 19-24 [“Mohan”]; White Bur......
3 cases
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Paletta Estate v. The Queen, 2021 TCC 11
...analysis. [211] The two most recent decisions of this Court on sham are Paletta v The Queen, 2019 TCC 205 and Agracity Ltd. v The Queen, 2020 TCC 91. In Paletta, Justice Hogan described the governing principles (citations omitted): [121] There appears to be no dispute between the parties ......
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Damis Properties Inc. v. The Queen, 2021 TCC 24
...91 through 97. [140] 2009 FCA 139. [141] Canada v. Craig, 2012 SCC 43 (“Craig”) at paragraph 18 and Agracity Ltd. v. R., 2020 TCC 91 at paragraph [142] Ibid. [143] For example, Zelinski and Beima. [144] In R. v. 984274 Alberta Inc., 2020 FCA 125 at paragraph 55, Noël C.J.......
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BlackBerry Limited v. The King, 2023 TCC 137
...[4] Knights of Columbus v R, 2008 TCC 307 at paragraphs 34-35 [“K. of C.”]. [5] Agracity Ltd. v HMQ, 2020 TCC 91 [6] Canada v Loblaw Financial Holdings Inc., 2021 SCC 51 [“Loblaw”]. [7] R v Mohan, 1994 SCC 80 at paragraphs 19-24 [“Mohan”]; White Bur......