Perron v. The Queen, 2017 TCC 220
| Jurisdiction | Federal Jurisdiction (Canada) |
| Citation | 2017 TCC 220 |
| Court | Tax Court (Canada) |
| Date | 01 November 2017 |
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4 practice notes
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Melenchuk v. The King, 2023 TCC 27
... Income Tax Act , R.S.A. 2000, c. A-30.]; I can only clearly say that this Court does not have it. [Footnote 2 reads: Perron v. The Queen, 2017 TCC 220 at paragraph 4. [Emphasis added] 6 The UCCB is a benefit governed by the federal Universal Child Care Benefit Act. Neither that Act nor sec......
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Jersak v. The Queen, 2020 TCC 136
...Climate Leadership Implementation Act, S.A. 2016, c. 16; Alberta Personal Income Tax Act, R.S.A. 2000, c. A-30. [2] Perron v. The Queen, 2017 TCC 220 at paragraph [3] Perron v. The Queen, 2017 TCC 220 at paragraph 4. [4] Income Tax Act, ss. 122.6 (definition of “eligible individual”) and 12......
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Tedford MacIntosh v. The Queen, 2019 TCC 155
...Drouin Deputy Attorney General of Canada Ottawa, Canada [1] See Goldstein v. Her Majesty, 2013 TCC 165 (Inf.); Perron v. The Queen 2017 TCC 220 (Inf.); Fatima v. The Queen 2012 TCC 49 (Inf.); and Moise v. The Queen, 2009 TCC 187 [2] Paragraph 63(2)(b) permits the higher income taxpay......
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McCallum v. The Queen, 2022 TCC 122
...v The Queen, 2012 TCC 119 at paras 6-10. [16] Kelly v The Queen, 2011 TCC 242 at para 7. [17] Ibid at para 8. [18] Perron v The Queen, 2017 TCC 220 at para 9, 15 and 21. [1] Lussier v The Queen, 1999 CanLII 329 (TCC) at para 51. [2] [4] The Queen v. Imperial Oil Ltd., 2003 F......
4 cases
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Melenchuk v. The King, 2023 TCC 27
... Income Tax Act , R.S.A. 2000, c. A-30.]; I can only clearly say that this Court does not have it. [Footnote 2 reads: Perron v. The Queen, 2017 TCC 220 at paragraph 4. [Emphasis added] 6 The UCCB is a benefit governed by the federal Universal Child Care Benefit Act. Neither that Act nor sec......
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Jersak v. The Queen, 2020 TCC 136
...Climate Leadership Implementation Act, S.A. 2016, c. 16; Alberta Personal Income Tax Act, R.S.A. 2000, c. A-30. [2] Perron v. The Queen, 2017 TCC 220 at paragraph [3] Perron v. The Queen, 2017 TCC 220 at paragraph 4. [4] Income Tax Act, ss. 122.6 (definition of “eligible individual”) and 12......
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Tedford MacIntosh v. The Queen, 2019 TCC 155
...Drouin Deputy Attorney General of Canada Ottawa, Canada [1] See Goldstein v. Her Majesty, 2013 TCC 165 (Inf.); Perron v. The Queen 2017 TCC 220 (Inf.); Fatima v. The Queen 2012 TCC 49 (Inf.); and Moise v. The Queen, 2009 TCC 187 [2] Paragraph 63(2)(b) permits the higher income taxpay......
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McCallum v. The Queen, 2022 TCC 122
...v The Queen, 2012 TCC 119 at paras 6-10. [16] Kelly v The Queen, 2011 TCC 242 at para 7. [17] Ibid at para 8. [18] Perron v The Queen, 2017 TCC 220 at para 9, 15 and 21. [1] Lussier v The Queen, 1999 CanLII 329 (TCC) at para 51. [2] [4] The Queen v. Imperial Oil Ltd., 2003 F......