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This course of action – not seeking repayment for the CERB benefits, but seeking repayment for the CRB payments – is reasonable. ... ATTORNEY GENERAL OF CANADA PLACE OF HEARING: St. john’s, newfoundland   DATE OF HEARING: july 23, 2025   judgment and reasons: GRANT J.   DATED: September 5, 2025   APPEARANCES: j oanne W hitten   For The Applicant (Self-represented)   D eanna F rappier   For The Respondent   SOLICITORS OF RECORD: Attorney General of Canada H alifax, n ova s cotia   For The Respondent     ...

So it was just the vibrations that blew out the welds. [47] … … it was too loud to hear individual welds popping and cracking. ... Bodner’s oral evidence and the contents of Tab 100 (Exhibit A-12) – to which we shall return later – demonstrate that the tests performed by the Appellant were conducted by trial and error. ... Bodner testified – quite candidly so – that “we were trying to just achieve an end goal of what would work. ...

Common shares 100.00 Paid to National Bank 213,904.00 Paid by Locke to Cooper re: shortfall 40,000.00 173,904.00 Service charge 235.00 Locke/Cooper equalization Paid by Cooper 173,904.00 Paid by Locke 156,977.00 16,927.00 2 (8,463.50) Legals 3,410.11 Disposal costs Real Estate 37,252.00 37,252.00 Temporary accommodation 786.00 786.00 Moving 6,542.00 6,542.00 Land Transfer 4,432.00 4,432.00 Hook ups & other costs 1.197.39 1,197.39 50,209.39 219,395.00 Mr. ... Assessment — audit — reassessment (L6/R2484/T0/BT0) test_marked_paragraph_end (606) 1.035 0492_4445_4579 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 $ 100.00 each paid to the bank $213,949.18 less recovered from 48,463.50 165,485.68 Locke removal expenses 52,892.84 total 218,478.52 ABIL = 0.75 x $218,478.52 = $163,858.89 This is $689.1 I less than the amount claimed by the Appellant. ...

Lau, 2004 FCA 10 (“ Lau ”) at paragraphs 3 and 5, R. v. Landry, 2010 FCA 135 (“ Landry ”) at paragraphs 22 and 54 and Guibord v. ... R., 2021 TCC 44 (“ Damis ”). [11] Ibid., paragraph 6. See, also, Bowker at paragraph 31 and Velcro Canada Inc. v. ... R., 2016 ONSC 6982 (“ Deluca ”). [13] Deluca at paragraph 7. [14] Ontario Federation of Anglers and Hunters v. ...

THE QUEEN   PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 14, 2015   REASONS FOR JUDGMENT BY: The Honourable Rommel G. Masse, Deputy Judge   DATE OF JUDGMENT: December 1, 2015   APPEARANCES:   For the Appellants: The Appellants themselves Counsel for the Respondent: Tony Cheung COUNSEL OF RECORD:     For the Appellants:       Firm:     For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

Canada (Minister of National Revenue), 2002 FCA 86                                                                                                                                             Date: 20020228                                                                                                                                         Docket: A-649-00 Québec, Quebec, February 28, 2002 CORAM:        DESJARDINS J.A. ... BETWEEN:                                                                JEAN-ROCH MASSÉ                                                                                                                                                           Plaintiff                                                                                  and                                           THE MINISTER OF NATIONAL REVENUE                                                                                                                                                       Defendant                                                                         JUDGMENT The application for judicial review is dismissed without costs.                           ... Trad. a.                                                                                                                                             ...

BETWEEN:                                                                  JACQUES GABIN                                                                                                                                                        Appellant                                                                                  and                                               MINISTER OF NATIONAL REVENUE                                                                                                                                                                                                                                        Respondent                                                                         JUDGMENT The application for judicial review is dismissed with costs.                                                                                                                                                                                                                                                                                                                      Alice Desjardins                                                                                                                                                                                   J.A.                         ... BETWEEN:                                                                  JACQUES GABIN                                                                                                                                                        Appellant                                                                                  and                                                MINISTER OF NATIONAL REVENUE                                                                                                                                                                                                                                        Respondent                                     Hearing held at Montréal, Quebec, on February 14, 2002.                   ...

BETWEEN:                                                     JOHN AIKMAN and the persons                                                                  listed in Schedule A                                                                                                                                                      Appellants                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                             Heard at Montreal, Quebec, on March 19, 2002.                     ... BETWEEN:                                                     JOHN AIKMAN and the persons                                                                  listed in Schedule A                                                                                                                                                      Appellants                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                        REASONS FOR JUDGMENT OF THE COURT                                        (Delivered from the Bench at Montreal, Quebec                                                                  on March 19, 2002.) ... "Marc Noël"                                                                                                                                J.A.                                                                                                                                                                                         ...

The Queen, 2000 DTC 6149, 2001 FCA 269 (FCA)                                                                                                                                            Date: 20010914                                                                                                                                         Docket: A-535-98                                                                                                                Neutral Citation: 2001 FCA 269 BETWEEN: JUSTIN BIDERMAN Appellant                                                                              - and-                                                         HER MAJESTY THE QUEEN Respondent                      ----------------------------------------------------------------------------                                                                                                                                         Docket: A-536-98 BETWEEN:                                                                  TODD BIDERMAN Appellant                                                                              - and-                                                         HER MAJESTY THE QUEEN Respondent                      ----------------------------------------------------------------------------                                                                                                                                         Docket: A-537-98 BETWEEN:                                                             MATTHEW BIDERMAN Appellant                                                                              - and-                                                         HER MAJESTY THE QUEEN Respondent                                                ASSESSMENT OF COSTS- REASONS Charles E. ... Stinson" Assessment Officer                                                     FEDERAL COURT OF APPEAL                               NAMES OF COUNSEL AND SOLICITORS OF RECORD                                                                                                                                         Docket: A-535-98 BETWEEN:                                                                JUSTIN BIDERMAN Appellant                                                                              - and-                                                         HER MAJESTY THE QUEEN Respondent                      ----------------------------------------------------------------------------                                                                                                                                         Docket: A-536-98 BETWEEN:                                                                  TODD BIDERMAN Appellant                                                                              - and-                                                         HER MAJESTY THE QUEEN Respondent                      ----------------------------------------------------------------------------                                                                                                                                         Docket: A-537-98 BETWEEN:                                                             MATTHEW BIDERMAN Appellant                                                                              - and-                                                         HER MAJESTY THE QUEEN Respondent                                                                                 - 2- ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF PARTIES REASONS BY:                                                                            CHARLES E. STINSON DATED:                                                                                        September 14, 2001 SOLICITORS OF RECORD: Wilson, Walker, Hochberg, Slopen Windsor, Ontario                                                                            for the Appellants Morris Rosenberg Deputy Attorney General of Canada                                             for the Respondents ...

BETWEEN: ALLAN MCLARTY                                                                                                                                                                                                               Appellant                                                                                                              and HER MAJESTY THE QUEEN                                                                                                                                                                                                            Respondent                                                                                                                                                                                                                      A-5-01 AND BETWEEN: HER MAJESTY THE QUEEN                                                                                                                                                                                                               Appellant and ALLAN MCLARTY                                                                                                                                                                                                            Respondent AND BETWEEN:                                                                                                                                                             A-91-01 HER MAJESTY THE QUEEN                                                                                                                                                                                                               Appellant and ALLAN MCLARTY                                                                                                                                                                                                            Respondent                                              Heard at Edmonton, Alberta, on April 17, 2002.                                     ... CONCURRED IN BY:                                                                                                       STRAYER J.A.                                                                                                                                                ... BETWEEN: ALLAN MCLARTY                                                                                                                                                        Appellant                                                                                  and HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                                                                                                                             A-5-01 AND BETWEEN: HER MAJESTY THE QUEEN                                                                                                                                                        Appellant and ALLAN MCLARTY                                                                                                                                                    Respondent AND BETWEEN:                                                                                                                                                           A-91-01 HER MAJESTY THE QUEEN                                                                                                                                                        Appellant and ALLAN MCLARTY                                                                                                                                                    Respondent                                                         REASONS FOR JUDGMENT ROTHSTEIN J.A. [1]                 This is a consolidated appeal and cross-appeal from three orders of the Tax Court. [2]                 The three orders in question arose from one motion, pursuant to which the Minister of National Revenue sought to have a preliminary question of law resolved prior to trial. ...