Beth Symes , CM , Queen's University alumna is a Canadian lawyer who fought the Canada Revenue Agency (CRA, formerly known as Revenue Canada) all the way to the Supreme Court of Canada in an unsuccessful attempt to deduct childcare expenses she incurred in order to earn income as a partner in her law firm.
12-785: Symes is a surname. Notable people with the surname include: Beth Symes , Canadian lawyer Bob Symes (1924–2015), the stage name of inventor Robert Alexander Schutzmann Brad Symes (born 1985), Australian rules football midfielder Brian Symes (born 1952), former Australian rules footballer Carol Symes (born 1966), American medieval historian Cyril Symes (born 1943), Canadian politician Derval Symes , an Irish artist Ernie Symes (1892-1977), English professional football left back George Symes (disambiguation) Glasscott Richard Symes , an Irish rugby international Ivo Symes (1909-2002), New Zealand cricketer Jaclyn Symes , Australian politician James M. Symes (1897-1976),
24-526: A nanny to care for her children, and deducted the wages paid to the nanny as a business expense on her personal income tax return. Revenue Canada initially allowed these deductions, but later retroactively re-assessed and disallowed them. Symes objected to the re-assessment, but CRA denied the objection. Symes further appealed to the Federal Court , Trial Division, which ruled that the expenses were indeed valid and legitimate business expenses. The case
36-457: A newly created fantastical creature, the winged sea caribou, as the supporters, representing the provision of justice on air, land and sea. The Federal Court consists of a chief justice , an associate chief justice, and 35 full-time judges, along with nine supernumerary judges , and eight associate judges . Law clerks are hired for not more than a one-year terms to help the judges research and prepare decisions. They are generally assigned to
48-593: A particular judge. Judges' salaries are determined annually by the Judicial Compensation and Benefits Commission. The chief justice receives $ 315,900, while other judges receive $ 288,100 annually. The Courts Administration Service provides registry services to multiple Canadian courts, including the Federal Court. The Federal Court Registry is located in Ottawa, with regional offices throughout
60-503: Is a Canadian trial court that hears cases arising under certain areas of federal law . The Federal Court is a superior court with nationwide jurisdiction. The court was created on July 2, 2003, by the Courts Administration Service Act when it and the Federal Court of Appeal were split from their predecessor, the Federal Court of Canada (which had been created June 1, 1971, through the enactment of
72-553: The Dean of Achonry from 1733 Thomas Copinger-Symes (born 1969), senior British Army officer Wymond Cory Symes (1867-1961), businessman, sportsman and member of the Bombay Legislative Council [REDACTED] Surname list This page lists people with the surname Symes . If an internal link intending to refer to a specific person led you to this page, you may wish to change that link by adding
84-755: The Federal Court Act , subsequently renamed the Federal Courts Act ). The court's authority comes from the Federal Courts Act . On October 24, 2008, the Federal Court was given its own armorial bearings by the Governor General , the third court in Canada to be given its own coat of arms – after the Court Martial Appeal Court of Canada and Ontario Superior Court of Justice . The coat of arms features
96-1009: The 13th president of the Pennsylvania Railroad John Symes (disambiguation) - Misplaced Pages Kianu Kereru-Symes (born 1999), New Zealand rugby union player Lesle Symes (1925-1982), Australian librarian Marty Symes (1904-1953), American lyricist Michael Symes (diplomat) (1761-1809), Irish soldier, diplomat and politician Michael Symes (footballer) (born 1983), English footballer Maurice Symes , former New Zealand international lawn bowler Neil Symes (born 1988), Australian politician Osborne Symes (born 1937), Dominican civil servant and politician Peter Symes (born 1957), Australian researcher Robin Symes (1939-2023), British antiquities dealer and criminal Ruth Symes , an author of children's books Stewart Symes (1882-1962), British Army officer and colonial governor Sutton Symes (1679-1751),
108-499: The country. The Registry in Ottawa maintains all original court files, with certified copies maintained in regional offices. The Registry provides clerical services and other administrative support to the Court, and provides clerical services and procedural guidance to litigants. The Federal Court cannot hear any case unless a federal statute confers jurisdiction on the court to hear cases of that type. The Federal Court hears cases in
120-450: The following areas of law: These instances of jurisdiction may either be exclusive or concurrent with provincial superior courts, depending on the statute. The court has the authority to judicially review the decisions made by federal boards, commissions, and administrative tribunals, and to resolve lawsuits by or against the federal government. More than 50% of the court's workload consists of immigration and refugee cases. Decisions of
132-448: The person's given name (s) to the link. Retrieved from " https://en.wikipedia.org/w/index.php?title=Symes&oldid=1252892244 " Category : Surnames Hidden categories: Articles with short description Short description is different from Wikidata All set index articles Beth Symes Symes practised law full-time as a partner in a law firm during 1982 through 1985. During that period she employed
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#1732772031393144-637: Was further appealed to the Supreme Court of Canada (SCC), which ruled in Symes v. Canada [1993] 4 S.C.R. 695 that Symes's childcare expenses were not deductible as business expenses. Of the nine Supreme Court judges deciding the case, the two female judges dissented, but the seven males carried the majority decision. This Canadian biographical article relating to law is a stub . You can help Misplaced Pages by expanding it . Federal Court (Canada) The Federal Court ( French : Cour fédérale )
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