Xue v. The Queen, 2020 TCC 72
Jurisdiction | Federal Jurisdiction (Canada) |
Court | Tax Court (Canada) |
Citation | 2020 TCC 72 |
Date | 27 July 2020 |
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3 practice notes
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Hammoud v. The King, 2023 TCC 55
...donation. [38] In Hong Kong Style Café Ltd. v The Queen, 2022 TCC 9, Justice Bocock referring to Justice McPhee in Xue v HMQ, 2020 TCC 72 on 36 In Eisbrenner v Canada (2020 FCA 93 (F.C.A.)), the Federal Court of Appeal recently reviewed, the burden of proof upon an Appellant before the......
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Hong Kong Style Café Ltd. v. The Queen, 2022 TCC 9
...11 at paragraph 11. [57] Reply to Motion note 11 at paragraph 11. [58] 9134-2485 Québec Inc. v. HMQ, 2012 TCC 401. [59] Xue v. HMQ, 2020 TCC 72 [Xue] . [60] Xue, as cited. [61] Lin v. HMQ, 2020 TCC 26 [Lin]. [62] Lin, at paragraphs 103,105,106,111 and 112. [63] ITA at section 232. [64]......
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Coastridge Enterprises Ltd. v. Canada, 2022 FCA 78
...evidence. The Tax Court (per MacPhee J.) largely agreed with the Minister’s assessments, for reasons reported at Xue v. The Queen, 2020 TCC 72, 2020 D.T.C. 1052. However, it allowed the appeals because it determined that the Minister had overestimated the portion of the deleted sales......
3 cases
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Hammoud v. The King, 2023 TCC 55
...donation. [38] In Hong Kong Style Café Ltd. v The Queen, 2022 TCC 9, Justice Bocock referring to Justice McPhee in Xue v HMQ, 2020 TCC 72 on 36 In Eisbrenner v Canada (2020 FCA 93 (F.C.A.)), the Federal Court of Appeal recently reviewed, the burden of proof upon an Appellant before the......
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Hong Kong Style Café Ltd. v. The Queen, 2022 TCC 9
...11 at paragraph 11. [57] Reply to Motion note 11 at paragraph 11. [58] 9134-2485 Québec Inc. v. HMQ, 2012 TCC 401. [59] Xue v. HMQ, 2020 TCC 72 [Xue] . [60] Xue, as cited. [61] Lin v. HMQ, 2020 TCC 26 [Lin]. [62] Lin, at paragraphs 103,105,106,111 and 112. [63] ITA at section 232. [64]......
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Coastridge Enterprises Ltd. v. Canada, 2022 FCA 78
...evidence. The Tax Court (per MacPhee J.) largely agreed with the Minister’s assessments, for reasons reported at Xue v. The Queen, 2020 TCC 72, 2020 D.T.C. 1052. However, it allowed the appeals because it determined that the Minister had overestimated the portion of the deleted sales......