BCS Group Business Services Inc. v. The Queen, 2018 TCC 120
Jurisdiction | Federal Jurisdiction (Canada) |
Court | Tax Court (Canada) |
Citation | 2018 TCC 120 |
Date | 20 June 2018 |
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6 practice notes
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1532099 Ontario Ltd. v. The Queen, 2020 TCC 30
...Accounting Ltd. v. The Queen, 2018 TCC 88, Sutlej Foods Inc. v. The Queen, 2019 TCC 20, and BCS Group Business Services Inc. v. The Queen, 2018 TCC 120, the latter of which I understand to presently be under appeal. [12] I have also reviewed the legislative history of subsection 17.1(1) of ......
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Le Groupe Nepveu Inc. v. The Queen, 2020 TCC 80
...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. v. The Queen, 2019 TCC 20. [8] After careful consideration, I repudiate the conclusion, expressed in my own previous d......
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Canada v. BCS Group Business Services Inc., 2020 FCA 205
...REASONS FOR JUDGMENT GAUTHIER J.A. [1] This is an appeal of Her Majesty the Queen from a decision of the Tax Court of Canada (TCC) (2018 TCC 120, per Campbell Miller J.) granting BCS Group Business Services Inc. (BCS) leave to be represented by Denis Gagnon, its sole shareholder, dire......
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Sutlej Foods Inc. v. The Queen, 2019 TCC 20
...In its representations the Respondent expresses disagreement with a decision of this Court - BCS Group Business Services Inc. v. HMQ, 2018 TCC 120, which decision I understand is under appeal. BCS Group expressed disapproval with Masa Sushi, concluding that the Act and Rules do validly cont......
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6 cases
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1532099 Ontario Ltd. v. The Queen, 2020 TCC 30
...Accounting Ltd. v. The Queen, 2018 TCC 88, Sutlej Foods Inc. v. The Queen, 2019 TCC 20, and BCS Group Business Services Inc. v. The Queen, 2018 TCC 120, the latter of which I understand to presently be under appeal. [12] I have also reviewed the legislative history of subsection 17.1(1) of ......
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Le Groupe Nepveu Inc. v. The Queen, 2020 TCC 80
...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. v. The Queen, 2019 TCC 20. [8] After careful consideration, I repudiate the conclusion, expressed in my own previous d......
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Canada v. BCS Group Business Services Inc., 2020 FCA 205
...REASONS FOR JUDGMENT GAUTHIER J.A. [1] This is an appeal of Her Majesty the Queen from a decision of the Tax Court of Canada (TCC) (2018 TCC 120, per Campbell Miller J.) granting BCS Group Business Services Inc. (BCS) leave to be represented by Denis Gagnon, its sole shareholder, dire......
-
Sutlej Foods Inc. v. The Queen, 2019 TCC 20
...In its representations the Respondent expresses disagreement with a decision of this Court - BCS Group Business Services Inc. v. HMQ, 2018 TCC 120, which decision I understand is under appeal. BCS Group expressed disapproval with Masa Sushi, concluding that the Act and Rules do validly cont......
Request a trial to view additional results