Wall v. The Queen, 2019 TCC 168
| Jurisdiction | Federal Jurisdiction (Canada) |
| Citation | 2019 TCC 168 |
| Court | Tax Court (Canada) |
| Date | 14 August 2019 |
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4 practice notes
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Mann v. The King, 2023 TCC 151
...[25] Mensah v. R., 2008 TCC 378, paras. 4, 23 [26] See calculation in Respondent’s written submissions, para. 33 [27] Wall v. R., 2019 TCC 168, aff’d 2021 FCA 132 for other reasons [28] Thomson v. M.N.R., [1946] SCR 209 [29] Rebus v. R., [2002] 3 CTC 2328 (TCC), para. 23 [30] ......
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Wall v. Canada,
...THE QUEEN Respondent REASONS FOR JUDGMENT WEBB J.A. [1] This is an appeal from a judgment of the Tax Court of Canada, per Visser, J. (2019 TCC 168) that, except for certain adjustments arising as a result of the concessions made by the Minister of National Revenue (Minister), dismissed Mr. ......
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Swift v. The Queen, 2020 TCC 115
...[12] Happy Valley Farms Ltd. v MNR, [1986] FCJ No. 465, [1986] 2 CTC 259, 86 DTC 6421 (FCTD), ¶13. See also Wall v The Queen, 2019 TCC 168, ¶154; and Atlantic Packaging Products Ltd. v The Queen, 2020 FCA 75, ¶35. [13] Happy Valley Farms, supra note 12, ¶14......
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Libfeld v. The Queen, 2022 TCC 91
...than in the course of a business or adventure or concern in the nature of trade”. [My Emphasis] [30] In Wall v. The Queen, 2019 TCC 168 (“Wall TCC”), the taxpayer had built and sold three homes and a vacant lot over a four year period but did not report any income from ......
4 cases
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Mann v. The King, 2023 TCC 151
...[25] Mensah v. R., 2008 TCC 378, paras. 4, 23 [26] See calculation in Respondent’s written submissions, para. 33 [27] Wall v. R., 2019 TCC 168, aff’d 2021 FCA 132 for other reasons [28] Thomson v. M.N.R., [1946] SCR 209 [29] Rebus v. R., [2002] 3 CTC 2328 (TCC), para. 23 [30] ......
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Wall v. Canada,
...THE QUEEN Respondent REASONS FOR JUDGMENT WEBB J.A. [1] This is an appeal from a judgment of the Tax Court of Canada, per Visser, J. (2019 TCC 168) that, except for certain adjustments arising as a result of the concessions made by the Minister of National Revenue (Minister), dismissed Mr. ......
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Swift v. The Queen, 2020 TCC 115
...[12] Happy Valley Farms Ltd. v MNR, [1986] FCJ No. 465, [1986] 2 CTC 259, 86 DTC 6421 (FCTD), ¶13. See also Wall v The Queen, 2019 TCC 168, ¶154; and Atlantic Packaging Products Ltd. v The Queen, 2020 FCA 75, ¶35. [13] Happy Valley Farms, supra note 12, ¶14......
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Libfeld v. The Queen, 2022 TCC 91
...than in the course of a business or adventure or concern in the nature of trade”. [My Emphasis] [30] In Wall v. The Queen, 2019 TCC 168 (“Wall TCC”), the taxpayer had built and sold three homes and a vacant lot over a four year period but did not report any income from ......