Scott v. The Queen, 2017 TCC 224
Court | Tax Court (Canada) |
Case Date | November 09, 2017 |
Jurisdiction | Canada (Federal) |
Citations | 2017 TCC 224 |
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3 practice notes
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Grenon v. The Queen, 2021 TCC 30
...35 and 40 unitholders were under the age of 18 years old when they subscribed”. [118] In James Scott et al. vs. HMTQ, 2017 TCC 224 (“James Scott”) (paras 36-64), Sommerfeldt J. conducted a review of the applicable law on the admissibility of an affidavit under subsectio......
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Sloan v. The King, 2022 TCC 121
...at para 16; Dilalla v. The Queen, 2018 TCC 178 (Dilalla) at para 17, aff’d by the Federal Court of Appeal. [5] Scott v. The Queen, 2017 TCC 224 para 56, referring to Tor Can Waste Management Inc. v. The Queen, 2015 TCC 15, which refers to the decision in 9005-6342 Quebec Inc. v. The ......
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Basal v. The King, 2022 TCC 154
...and "any other relevant facts." [21] The notion of relevance was reviewed by Sommerfeldt J. in Scott v. The Queen, 2017 TCC 224 ("Scott"), relied upon by the Appellant. It dealt with the admissibility of an affidavit signed by a Canada Revenue Agency auditor and attached......
3 cases
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Grenon v. The Queen, 2021 TCC 30
...35 and 40 unitholders were under the age of 18 years old when they subscribed”. [118] In James Scott et al. vs. HMTQ, 2017 TCC 224 (“James Scott”) (paras 36-64), Sommerfeldt J. conducted a review of the applicable law on the admissibility of an affidavit under subsectio......
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Sloan v. The King, 2022 TCC 121
...at para 16; Dilalla v. The Queen, 2018 TCC 178 (Dilalla) at para 17, aff’d by the Federal Court of Appeal. [5] Scott v. The Queen, 2017 TCC 224 para 56, referring to Tor Can Waste Management Inc. v. The Queen, 2015 TCC 15, which refers to the decision in 9005-6342 Quebec Inc. v. The ......
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Basal v. The King, 2022 TCC 154
...and "any other relevant facts." [21] The notion of relevance was reviewed by Sommerfeldt J. in Scott v. The Queen, 2017 TCC 224 ("Scott"), relied upon by the Appellant. It dealt with the admissibility of an affidavit signed by a Canada Revenue Agency auditor and attached......