GEM Health Care Group Limited v. The Queen, 2017 TCC 13

JurisdictionFederal Jurisdiction (Canada)
Subject MatterCONTRACTS
Citation2017 TCC 13
CourtTax Court (Canada)
Date06 February 2017
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4 practice notes
  • Vocan Health Assessors Inc. v. The Queen,
    • Canada
    • Tax Court (Canada)
    • August 6, 2021
    ...it is useful. [24] Fourney v The Queen, 2011 TCC 520 , [2011] G.S.T.C. 147. at para. 29. [25] In GEM Health Care Group Ltd. v The Queen, 2017 TCC 13, [2017] G.S.T.C. 3. Justice Sommerfeldt, in his discussion regarding implied agency, referred to the decision in Fourney and indicated that t......
  • Lohas Farm Inc. v. The Queen, 2019 TCC 197
    • Canada
    • Tax Court (Canada)
    • September 19, 2019
    ...Fridman, Canadian Agency Law, 2ed, (Markahm: LexisNexis Canada Inc. 2012), p. 40-41. [16]   GEM Health Care Group Ltd v The Queen, 2017 TCC 13.   Fourney v The Queen, 2011 TCC 520. [18]   Justice Dawson in Club Intrawest v Canada, 2017 FCA 151, stated that the policy statemen......
  • Zheng v. The Queen, 2017 TCC 132
    • Canada
    • Tax Court (Canada)
    • July 13, 2017
    ...The test for finding an implied agency was recently re-visited by this Court in GEM Health Care Group Limited v Her Majesty, 2017 TCC 13, per my colleague, Sommerfeldt, J. The GEM judgment and reasons were initially released January 25, 2017 being one day after the hearing of the ......
  • Persepolis Contracting Inc. v. The Queen, 2017 TCC 89
    • Canada
    • Tax Court (Canada)
    • May 23, 2017
    ...Ibid. [19]          GEM Health Care Group Ltd v The Queen, 2017 TCC 13. [20]          Ibid., at para [21]          Fridman, supra note 11, at §2.8. B. Was implicit c......
4 cases
  • Vocan Health Assessors Inc. v. The Queen,
    • Canada
    • Tax Court (Canada)
    • August 6, 2021
    ...it is useful. [24] Fourney v The Queen, 2011 TCC 520 , [2011] G.S.T.C. 147. at para. 29. [25] In GEM Health Care Group Ltd. v The Queen, 2017 TCC 13, [2017] G.S.T.C. 3. Justice Sommerfeldt, in his discussion regarding implied agency, referred to the decision in Fourney and indicated that t......
  • Lohas Farm Inc. v. The Queen, 2019 TCC 197
    • Canada
    • Tax Court (Canada)
    • September 19, 2019
    ...Fridman, Canadian Agency Law, 2ed, (Markahm: LexisNexis Canada Inc. 2012), p. 40-41. [16]   GEM Health Care Group Ltd v The Queen, 2017 TCC 13.   Fourney v The Queen, 2011 TCC 520. [18]   Justice Dawson in Club Intrawest v Canada, 2017 FCA 151, stated that the policy statemen......
  • Zheng v. The Queen, 2017 TCC 132
    • Canada
    • Tax Court (Canada)
    • July 13, 2017
    ...The test for finding an implied agency was recently re-visited by this Court in GEM Health Care Group Limited v Her Majesty, 2017 TCC 13, per my colleague, Sommerfeldt, J. The GEM judgment and reasons were initially released January 25, 2017 being one day after the hearing of the ......
  • Persepolis Contracting Inc. v. The Queen, 2017 TCC 89
    • Canada
    • Tax Court (Canada)
    • May 23, 2017
    ...Ibid. [19]          GEM Health Care Group Ltd v The Queen, 2017 TCC 13. [20]          Ibid., at para [21]          Fridman, supra note 11, at §2.8. B. Was implicit c......

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