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Such submissions are not to exceed five pages.   Signed at Calgary, Alberta, this 1st day of May 2013.     ... Hogan” Hogan J.                                                                                                 ... Hogan   DATE OF JUDGMENT:                  May 1st, 2013   APPEARANCES:   Counsel for the appellants: Martin Sorensen   Counsel for the respondent: Brooke Sittler Karen Janke-Curliss     COUNSEL OF RECORD:          For the appellants:                             Name:                     Martin Sorensen                               Firm:                     Bennett Jones                                                           Toronto, Ontario          For the respondent:                   William F. ...

Paris   Appearances:   Counsel for the Appellant: Jean-François Lacoursière   Counsel for the Respondent: Philippe Dupuis     For the Intervener: The Intervener herself   JUDGMENT             The appeal is allowed and the decision of the Minister is vacated in accordance with the attached Reasons for Judgment.   ...   [33]     The appeal is allowed and the decision of the Minister is vacated.       Signed at Ottawa, Canada, this 19th day of September 2004.               ...

Signed at Ottawa, Canada, this 3rd day of July, 2009.     “E.A. Bowie” Bowie J.           ...   [4]           Supra, para. 23.   [5]           Supra at Note 3.    [6]           Supra, pages 885 to 887,   [7]           Supra, pages 892-893 ...   [10]          [1990] 2 S.C.R. 85.   ...

  [2]              Exhibit R-4.   [3]               Exhibit R-5.   [4]                Exhibit R-6 ...   [9]                CRA letter dated May 31, 2011 to Ms. Davidson.   [10]              CRA letter dated August 26, 2011 to Ms. ...   [15]             Paragraphs 17 and 27.   [16]             Exhibit A-4 ...

The Queen, 2014 TCC 130                                                                                                                   2014 TCC 130 Court File No. 2010-619(GST)G                                                                                TAX COURT OF CANADA   BETWEEN:                    ONTARIO COLLEGE OF TEACHERS                                                  appellant                           - and-                       HER MAJESTY THE QUEEN                                                 respondent                   TRANSCRIPT OF REASONS FOR JUDGMENT           FROM THE HONOURABLE MR. JUSTICE JORRÉ                  Federal Judicial Centre 180 Queen Street West, Toronto, Ontario           on Friday, March 28, 2014 at 3:00 p.m.       ... Yuan                                 Brandon Siegal                                            Firm:              McCarthy Tétrault                                Toronto, Ontario       For the respondent:         William F. ...

GLEASON J.A.     BETWEEN: HIS MAJESTY THE KING Appellant and MICROBJO PROPERTIES INC. ... GLEASON J.A.   DATED: JULY 5, 2023   APPEARANCES: Perry Derksen Laura Lumpano Eric Brown   For The Appellant Yves St-Cyr Jacob Yau Caroline Harrel For The Respondents SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Ontario   For The Appellant Dentons Canada LLP Toronto, Ontario   For The Respondents     ...

the Amended Reply for each of the two Appeals;                                                             iii.       ...       [31]          The Applicants’ factum shall be filed and served 30 days prior to the scheduled hearing date. ... Tyron Counsel for the Respondent: Michael Taylor Raj Grewal   COUNSEL OF RECORD: For the Appellant: Name:     Firm:     For the Respondent: Nathalie G. ...

Woods” Woods J.       Citation: 2014 TCC 267 Date: 20140905 Dockets: 2013-2800(CPP) 2013-2801(EI)   BETWEEN:   MICHELLE POROTTI, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ... Woods DATE OF JUDGMENT: September 5, 2014   APPEARANCES:   For the Appellant: The Appellant herself   Counsel for the Respondent:   Holly Popenia   COUNSEL OF RECORD: For the Appellant: Name: N/A   Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Ontario     ...

Assessment – audit – reassessment [10] The Appellant was assessed for the 1991 taxation year on the basis that he was entitled to a deduction for the ABIL as claimed in his return. ... The ABIL to which the Appellant is entitled, therefore, is properly computed as: 100 shares at $1.00 each    $100.00 paid to the bank $213,949.18 less recovered from Locke 48,463.50 165,485.68 removal expenses 52,892.84 total    218,478.52 ABIL = 0.75 x $218,478.52 = $163,858.89 This is $689.11 less than the amount claimed by the Appellant. ... Bowie" J.T.C.C. [1]           Exhibit R-8, supra. [2]            [1983] 1 S.C.R. 29 at 39. ...

Paris” Paris J.           Translation certified true         on this 20th day of January 2015. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...