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allowed | 0 | The appeal from the reassessment dated October 29, 2018 made under the Income Tax Act for the 2017 taxation year is allowed, without costs, and the reassessment is vacated in accordance with the attached reasons for judgment.
Signed at Ottawa, Canada, this 14th day of July 2020.
David E. Spiro
Spiro J.
| INSTRUCTIONS: Indicate whether the following judgment excerpt from a Tax Court of Canada decision allows the appeal or dismisses the appeal. Where the result is mixed, indicate that the appeal was allowed. Ignore costs orders. Where the outcome is unclear indicate other.
Options: allowed, dismissed, other
JUDGMENT EXCERPT: The appeal from the reassessment dated October 29, 2018 made under the Income Tax Act for the 2017 taxation year is allowed, without costs, and the reassessment is vacated in accordance with the attached reasons for judgment.
Signed at Ottawa, Canada, this 14th day of July 2020.
David E. Spiro
Spiro J.
OUTCOME: |
allowed | 1 | This appeal is allowed and the matter is referred back to the Minister for reconsideration and further redeterminations on the bases that the Appellant is entitled to the denied CCTB benefit payments for the beginning of each month within the period July 2013 through to and including March 2015, and also that the Appellant is entitled to the denied GSTC benefit payments for the beginning of each July, October, January and April within the said period July 2013 through to and including March 2015.
Signed at Halifax, Nova Scotia, this 30th day of July 2020.
B.Russell
Russell J.
| INSTRUCTIONS: Indicate whether the following judgment excerpt from a Tax Court of Canada decision allows the appeal or dismisses the appeal. Where the result is mixed, indicate that the appeal was allowed. Ignore costs orders. Where the outcome is unclear indicate other.
Options: allowed, dismissed, other
JUDGMENT EXCERPT: This appeal is allowed and the matter is referred back to the Minister for reconsideration and further redeterminations on the bases that the Appellant is entitled to the denied CCTB benefit payments for the beginning of each month within the period July 2013 through to and including March 2015, and also that the Appellant is entitled to the denied GSTC benefit payments for the beginning of each July, October, January and April within the said period July 2013 through to and including March 2015.
Signed at Halifax, Nova Scotia, this 30th day of July 2020.
B.Russell
Russell J.
OUTCOME: |
dismissed | 2 | The appeal from the reassessments made under the Income Tax Act with respect to the Appellants 2008 and 2009 taxation years is dismissed, without costs, in accordance with the attached Reasons for Judgment.
Signed at Montral, Qubec this 23rd day of April 2014.
Patrick Boyle
Boyle J.
| INSTRUCTIONS: Indicate whether the following judgment excerpt from a Tax Court of Canada decision allows the appeal or dismisses the appeal. Where the result is mixed, indicate that the appeal was allowed. Ignore costs orders. Where the outcome is unclear indicate other.
Options: allowed, dismissed, other
JUDGMENT EXCERPT: The appeal from the reassessments made under the Income Tax Act with respect to the Appellants 2008 and 2009 taxation years is dismissed, without costs, in accordance with the attached Reasons for Judgment.
Signed at Montral, Qubec this 23rd day of April 2014.
Patrick Boyle
Boyle J.
OUTCOME: |
dismissed | 3 | The appeal filed by the Appellant against the Respondents decision regarding the calculation of the guaranteed income supplement that she was entitled to under the Old Age Security Act for the months of February to June 2014 (included within the payment period of July 1, 2013 to June 30, 2014) is dismissed in accordance with the attached reasons for judgment.
Signed at Ottawa, Canada, this 12th day of December 2018.
Ral Favreau
Favreau J.
| INSTRUCTIONS: Indicate whether the following judgment excerpt from a Tax Court of Canada decision allows the appeal or dismisses the appeal. Where the result is mixed, indicate that the appeal was allowed. Ignore costs orders. Where the outcome is unclear indicate other.
Options: allowed, dismissed, other
JUDGMENT EXCERPT: The appeal filed by the Appellant against the Respondents decision regarding the calculation of the guaranteed income supplement that she was entitled to under the Old Age Security Act for the months of February to June 2014 (included within the payment period of July 1, 2013 to June 30, 2014) is dismissed in accordance with the attached reasons for judgment.
Signed at Ottawa, Canada, this 12th day of December 2018.
Ral Favreau
Favreau J.
OUTCOME: |
other | 4 | Pursuant to Rule 172 of the Tax Court of Canada Rules (General Procedure), these amended reasons for judgment are issued in substitution to the reasons for judgment issued on May 26, 2015.
Upon paragraphs [9] and [10] having been inadvertently inverted;
The reasons for judgment issued on May 26, 2015 are therefore amended so that former paragraph [10] now reads as paragraph [9], and former paragraph [9] now reads as paragraph [10], as per the attached amended reasons for judgment.
Signed at Ottawa, Canada, this 10th day of June 2015.
"Gerald J. Rip"
Rip J.
| INSTRUCTIONS: Indicate whether the following judgment excerpt from a Tax Court of Canada decision allows the appeal or dismisses the appeal. Where the result is mixed, indicate that the appeal was allowed. Ignore costs orders. Where the outcome is unclear indicate other.
Options: allowed, dismissed, other
JUDGMENT EXCERPT: Pursuant to Rule 172 of the Tax Court of Canada Rules (General Procedure), these amended reasons for judgment are issued in substitution to the reasons for judgment issued on May 26, 2015.
Upon paragraphs [9] and [10] having been inadvertently inverted;
The reasons for judgment issued on May 26, 2015 are therefore amended so that former paragraph [10] now reads as paragraph [9], and former paragraph [9] now reads as paragraph [10], as per the attached amended reasons for judgment.
Signed at Ottawa, Canada, this 10th day of June 2015.
"Gerald J. Rip"
Rip J.
OUTCOME: |
other | 5 | (Delivered orally at the hearing of May 2, 2006, at Montral, Quebec.)
Lamarre Proulx J.
[1] These appeals pertain to the 2002 and 2003 taxation years.
[2] The facts are set out as follows in paragraph 18 of the Reply to the Notice of Appeal ("the Reply"):
[TRANSLATION]
(a) The Appellant worked as an investment advisor for Laurentian Bank Securities Inc. (hereinafter "LBS") from January 2000 to October 2002.
(b) On June 13, 2000, the Appellant signed an employment agreement with LBS.
...
Signed at Ottawa, Canada, this 15th day of May 2006.
"Louise Lamarre Proulx"
Lamarre Proulx J.
Translation certified true
on this 31st day of October 2006
Monica F. Chamberlain, Reviser
| INSTRUCTIONS: Indicate whether the following judgment excerpt from a Tax Court of Canada decision allows the appeal or dismisses the appeal. Where the result is mixed, indicate that the appeal was allowed. Ignore costs orders. Where the outcome is unclear indicate other.
Options: allowed, dismissed, other
JUDGMENT EXCERPT: (Delivered orally at the hearing of May 2, 2006, at Montral, Quebec.)
Lamarre Proulx J.
[1] These appeals pertain to the 2002 and 2003 taxation years.
[2] The facts are set out as follows in paragraph 18 of the Reply to the Notice of Appeal ("the Reply"):
[TRANSLATION]
(a) The Appellant worked as an investment advisor for Laurentian Bank Securities Inc. (hereinafter "LBS") from January 2000 to October 2002.
(b) On June 13, 2000, the Appellant signed an employment agreement with LBS.
...
Signed at Ottawa, Canada, this 15th day of May 2006.
"Louise Lamarre Proulx"
Lamarre Proulx J.
Translation certified true
on this 31st day of October 2006
Monica F. Chamberlain, Reviser
OUTCOME: |
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