Hong Kong Style Café Ltd. v. The Queen, 2022 TCC 9
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Tax Court (Canada) |
| Citation | 2022 TCC 9 |
| Date | 11 February 2022 |
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3 practice notes
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Hammoud v. The King, 2023 TCC 55
...intent in order for the payment of $65,000 to CLES to qualify as a charitable donation. [38] In Hong Kong Style Café Ltd. v The Queen, 2022 TCC 9, Justice Bocock referring to Justice McPhee in Xue v HMQ, 2020 TCC 72 on 36 In Eisbrenner v Canada (2020 FCA 93 (F.C.A.)), the Federal Court......
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Bousfield v. The King, 2022 TCC 169
... 2000 DTC 1619 (TCC), at para. 3; Ramey v. The Queen (1993), 93 DTC 791 (TCC), at para. 6; Hong Kong Style Café Ltd. v. The Queen, 2022 TCC 9, at paras. 39, 42 and 43; Mensah v. The Queen, 2008 TCC 378 , at paras. 23–26; Golden v. The Queen, 2009 TCC 396 , at para. 11; Sain......
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Is The Burden Of Proof In Tax Litigation Always On The Taxpayer?
...1, section 1014 of the Quebec Taxation Act ("TA"); St-Georges c. Québec, 2007 QCCA 1442. 2. Hong Kong Style Café Ltd. et al. v. The Queen, 2022 TCC 9. The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your spec......
2 cases
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Hammoud v. The King, 2023 TCC 55
...intent in order for the payment of $65,000 to CLES to qualify as a charitable donation. [38] In Hong Kong Style Café Ltd. v The Queen, 2022 TCC 9, Justice Bocock referring to Justice McPhee in Xue v HMQ, 2020 TCC 72 on 36 In Eisbrenner v Canada (2020 FCA 93 (F.C.A.)), the Federal Court......
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Bousfield v. The King, 2022 TCC 169
... 2000 DTC 1619 (TCC), at para. 3; Ramey v. The Queen (1993), 93 DTC 791 (TCC), at para. 6; Hong Kong Style Café Ltd. v. The Queen, 2022 TCC 9, at paras. 39, 42 and 43; Mensah v. The Queen, 2008 TCC 378 , at paras. 23–26; Golden v. The Queen, 2009 TCC 396 , at para. 11; Sain......
1 firm's commentaries
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Is The Burden Of Proof In Tax Litigation Always On The Taxpayer?
...1, section 1014 of the Quebec Taxation Act ("TA"); St-Georges c. Québec, 2007 QCCA 1442. 2. Hong Kong Style Café Ltd. et al. v. The Queen, 2022 TCC 9. The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your spec......