BCS Group Business Services Inc. v. The Queen, 2018 TCC 120

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Citation2018 TCC 120
Date20 June 2018
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6 practice notes
  • 1532099 Ontario Ltd. v. The Queen, 2020 TCC 30
    • Canada
    • Tax Court (Canada)
    • February 13, 2020
    ...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 ......
  • Le Groupe Nepveu Inc. v. The Queen, 2020 TCC 80
    • Canada
    • Tax Court (Canada)
    • July 30, 2020
    ...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......
  • Canada v. BCS Group Business Services Inc., 2020 FCA 205
    • Canada
    • Court of Appeal (Canada)
    • December 2, 2020
    ...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
    • Canada
    • Tax Court (Canada)
    • January 21, 2019
    ...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
6 cases
  • 1532099 Ontario Ltd. v. The Queen, 2020 TCC 30
    • Canada
    • Tax Court (Canada)
    • February 13, 2020
    ...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 ......
  • Le Groupe Nepveu Inc. v. The Queen, 2020 TCC 80
    • Canada
    • Tax Court (Canada)
    • July 30, 2020
    ...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......
  • Canada v. BCS Group Business Services Inc., 2020 FCA 205
    • Canada
    • Court of Appeal (Canada)
    • December 2, 2020
    ...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
    • Canada
    • Tax Court (Canada)
    • January 21, 2019
    ...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

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