Hughes v. The Queen, 2018 TCC 42
| Jurisdiction | Federal Jurisdiction (Canada) |
| Citation | 2018 TCC 42 |
| Court | Tax Court (Canada) |
| Date | 27 February 2018 |
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2 practice notes
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Laing v. The Queen, 2019 TCC 267
...Provisions: [17] I described the proper approach to interpreting and applying the DTC rules and requirements in Hughes v. The Queen, 2018 TCC 42: [10] In Johnston v. Canada,2 the Federal Court of Appeal wrote: 10 The purpose of sections 118.3 and 118.4 is not to indemnify a person who......
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Adams v. The King, 2024 TCC 28
...27, for a similar analysis with respect to Type 1 diabetes. [20] Hamilton FCA, paras 13, 16-22. [21] Noaille, para 5. [22] Hughes v HMTQ, 2018 TCC 42, paras 27-28 (Hughes). [23] Hughes, paras 4-5. [24] Hughes, paras 6-7, 29-36. [25] Hughes, para [26] s. 118.3(1.1)(b)(ii), effective 2022: &#......
1 cases
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Laing v. The Queen, 2019 TCC 267
...Provisions: [17] I described the proper approach to interpreting and applying the DTC rules and requirements in Hughes v. The Queen, 2018 TCC 42: [10] In Johnston v. Canada,2 the Federal Court of Appeal wrote: 10 The purpose of sections 118.3 and 118.4 is not to indemnify a person who......