Masa Sushi Japanese Restaurant Inc. v. The Queen, 2017 TCC 239

CourtTax Court (Canada)
Case DateNovember 28, 2017
JurisdictionCanada (Federal)
Citations2017 TCC 239
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11 practice notes
  • 1532099 Ontario Ltd. v. The Queen, 2020 TCC 30
    • Canada
    • Tax Court (Canada)
    • 13 Febrero 2020
    ...Procedure matter. [11] To that end, I have reviewed the decisions of this Court in Masa Sushi Japanese Restaurant Inc. v. The Queen, 2017 TCC 239 and 2018 TCC 98, Suchocki Accounting Ltd. v. The Queen, 2018 TCC 88, Sutlej Foods Inc. v. The Queen, 2019 TCC 20, and BCS Group Business Services......
  • Le Groupe Nepveu Inc. v. The Queen, 2020 TCC 80
    • Canada
    • Tax Court (Canada)
    • 30 Julio 2020
    ...under the general procedure. In doing so, I was being consistent with previous case law, Masa Sushi Japanese Restaurant Inc. v. The Queen, 2017 TCC 239 (Masa Sushi 2017), and this same approach was also adopted more recently in 1532099 Ontario Ltd. v. The Queen, 2020 TCC 30. Our Court expre......
  • Canada v. BCS Group Business Services Inc., 2020 FCA 205
    • Canada
    • Court of Appeal (Canada)
    • 2 Diciembre 2020
    ...of the Parties [4]  The appellant relies heavily on the reasoning set out in Masa Sushi Japanese Restaurant Inc. et al. v. The Queen, 2017 TCC 239 (Masa Sushi), which has been endorsed by other judges of the TCC (see Suchocki Accounting Ltd. v. The Queen, 2018 TCC 88; 1532099 Ontario L......
  • Suchocki Accounting Ltd. v. The Queen, 2018 TCC 88
    • Canada
    • Tax Court (Canada)
    • 8 Mayo 2018
    ...case. [2] Firstly, I agree with the reasons and the decision of Justice Graham in Masa Sushi Japanese Restaurant Inc. v. The Queen, 2017 TCC 239, that the Tax Court of Canada Act does not permit anyone other than a lawyer to represent a corporation in a general procedure matter. [3] This is......
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11 cases
  • 1532099 Ontario Ltd. v. The Queen, 2020 TCC 30
    • Canada
    • Tax Court (Canada)
    • 13 Febrero 2020
    ...Procedure matter. [11] To that end, I have reviewed the decisions of this Court in Masa Sushi Japanese Restaurant Inc. v. The Queen, 2017 TCC 239 and 2018 TCC 98, Suchocki Accounting Ltd. v. The Queen, 2018 TCC 88, Sutlej Foods Inc. v. The Queen, 2019 TCC 20, and BCS Group Business Services......
  • Le Groupe Nepveu Inc. v. The Queen, 2020 TCC 80
    • Canada
    • Tax Court (Canada)
    • 30 Julio 2020
    ...under the general procedure. In doing so, I was being consistent with previous case law, Masa Sushi Japanese Restaurant Inc. v. The Queen, 2017 TCC 239 (Masa Sushi 2017), and this same approach was also adopted more recently in 1532099 Ontario Ltd. v. The Queen, 2020 TCC 30. Our Court expre......
  • Canada v. BCS Group Business Services Inc., 2020 FCA 205
    • Canada
    • Court of Appeal (Canada)
    • 2 Diciembre 2020
    ...of the Parties [4]  The appellant relies heavily on the reasoning set out in Masa Sushi Japanese Restaurant Inc. et al. v. The Queen, 2017 TCC 239 (Masa Sushi), which has been endorsed by other judges of the TCC (see Suchocki Accounting Ltd. v. The Queen, 2018 TCC 88; 1532099 Ontario L......
  • Suchocki Accounting Ltd. v. The Queen, 2018 TCC 88
    • Canada
    • Tax Court (Canada)
    • 8 Mayo 2018
    ...case. [2] Firstly, I agree with the reasons and the decision of Justice Graham in Masa Sushi Japanese Restaurant Inc. v. The Queen, 2017 TCC 239, that the Tax Court of Canada Act does not permit anyone other than a lawyer to represent a corporation in a general procedure matter. [3] This is......
  • Request a trial to view additional results

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