Suchocki Accounting Ltd. v. The Queen, 2018 TCC 88

JurisdictionFederal Jurisdiction (Canada)
CourtTax Court (Canada)
Citation2018 TCC 88
Date08 May 2018
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8 practice notes
  • 1532099 Ontario Ltd. v. The Queen, 2020 TCC 30
    • Canada
    • Tax Court (Canada)
    • February 13, 2020
    ...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 Inc. v. The Queen, 2018 TCC 120, the latter of which I understand......
  • Le Groupe Nepveu Inc. v. The Queen, 2020 TCC 80
    • Canada
    • Tax Court (Canada)
    • July 30, 2020
    ...a party may appear in person or be represented by a lawyer. [7] In the decisions that I rendered in Suchocki Accounting Ltd. v. The Queen, 2018 TCC 88 and Masa Sushi Japanese Restaurant Inc. v. The Queen, 2018 TCC 98 (Masa Sushi 2018), I concluded that a corporation must be represented by a......
  • Canada v. BCS Group Business Services Inc., 2020 FCA 205
    • Canada
    • Court of Appeal (Canada)
    • December 2, 2020
    ...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 Ltd. v. The Queen, 2020 TCC 30). Generally, the appellant argues that a corporation is a legal fiction. It has no physical bod......
  • Masa Sushi Japanese Restaurant Inc. v. The Queen, 2018 TCC 98
    • Canada
    • Tax Court (Canada)
    • May 30, 2018
    ...did not appeal that decision. [3] I have agreed with Justice Graham’s earlier reasoning in Suchocki Accounting Ltd. v. The Queen, 2018 TCC 88, that a corporation cannot appear in person and must be represented by a lawyer in a general procedure appeal in this Court by virtue of section 17.1......
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8 cases
  • 1532099 Ontario Ltd. v. The Queen, 2020 TCC 30
    • Canada
    • Tax Court (Canada)
    • February 13, 2020
    ...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 Inc. v. The Queen, 2018 TCC 120, the latter of which I understand......
  • Le Groupe Nepveu Inc. v. The Queen, 2020 TCC 80
    • Canada
    • Tax Court (Canada)
    • July 30, 2020
    ...a party may appear in person or be represented by a lawyer. [7] In the decisions that I rendered in Suchocki Accounting Ltd. v. The Queen, 2018 TCC 88 and Masa Sushi Japanese Restaurant Inc. v. The Queen, 2018 TCC 98 (Masa Sushi 2018), I concluded that a corporation must be represented by a......
  • Canada v. BCS Group Business Services Inc., 2020 FCA 205
    • Canada
    • Court of Appeal (Canada)
    • December 2, 2020
    ...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 Ltd. v. The Queen, 2020 TCC 30). Generally, the appellant argues that a corporation is a legal fiction. It has no physical bod......
  • Masa Sushi Japanese Restaurant Inc. v. The Queen, 2018 TCC 98
    • Canada
    • Tax Court (Canada)
    • May 30, 2018
    ...did not appeal that decision. [3] I have agreed with Justice Graham’s earlier reasoning in Suchocki Accounting Ltd. v. The Queen, 2018 TCC 88, that a corporation cannot appear in person and must be represented by a lawyer in a general procedure appeal in this Court by virtue of section 17.1......
  • Request a trial to view additional results

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