Search - كليشات مرتبطين

BETWEEN:                                                             HEINZ TERRY KREUTZ                                                                               DBA                                                                KEEPSAFE SYSTEMS                                                                                                                                                        Applicant                                                                                  and                                                 ATTORNEY GENERAL OF CANADA                                           as represented by CANADA CUSTOMS AND                                                 REVENUE AGENCY (Formerly known                                                          as Revenue Canada Taxation)                                                                                                                                                    Respondent                                     Heard at Vancouver, British Columbia, on March 6, 2002.             ... BETWEEN:                                                             HEINZ TERRY KREUTZ                                                                               DBA                                                                KEEPSAFE SYSTEMS                                                                                                                                                        Applicant                                                                                  and                                                 ATTORNEY GENERAL OF CANADA                                           as represented by CANADA CUSTOMS AND                                                 REVENUE AGENCY (Formerly known                                                          as Revenue Canada Taxation)                                                                                                                                                    Respondent                                        REASONS FOR JUDGMENT OF THE COURT                                                           (Delivered from the Bench at                                        Vancouver, British Columbia on March 6, 2002) STRAYER J.A. [1]                 We are satisfied that the Tax Court Judge had regard to all the relevant facts in reaching his conclusion that Mr. ... Strayer"                                                                                                                                                                   J.A. ...

Canada (Procureur Général), 2001 FCA 92                                                                                                                                             Date: 20010402                                                                                                                                         Docket: A-816-99 Coram:             DÉCARY J.A. ... Between:                                                                 YVETTE MARCOUX                                                                                                                                                        Appellant                                                                               AND                                                 ATTORNEY GENERAL OF CANADA                                                                                                                                                    Respondent                                                                         JUDGMENT The appeal is dismissed with costs.                           ... Trad. a.                                                                                                                                             ...

BETWEEN:                                                                  MICHAEL NAPIER                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN,                                                                       Represented by                                             THE ATTORNEY GENERAL OF CANADA                                                                                                                                                    Respondent                                       Heard at Winnipeg, Manitoba, on November 21, 2001. ... BETWEEN:                                                                  MICHAEL NAPIER                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN,                                                                       Represented by                                            THE ATTORNEY GENERAL OF CANADA,                                                                                                                                                    Respondent                                                         REASONS FOR JUDGMENT                   (Delivered from the Bench at Winnipeg, Manitoba on November 21, 2001) ROTHSTEIN J.A. [1]                 This is an application for judicial review of a decision of the Tax Court which denied a credit for tuition paid by the applicant to Southwind Aviation Academy Inc. in Brownsville, Texas. ... "Marshall Rothstein"                                                                                                                                                                               J.A.                                                     ...

NADON J.A.                                                                                                                                                         A-173-02 BETWEEN:                                                                 IBM CANADA LTD.                                                                                                                                                        Applicant                                                                                  and                                       HEWLETT-PACKARD (CANADA) LTD. and the                     MINISTER OF PUBLIC WORKS AND GOVERNMENT SERVICES                                                                                                                                                Respondents                                                                                                                                                                                                                                                                                                                                      A-178-02 BETWEEN:                                                 ATTORNEY GENERAL OF CANADA                                                                                                                                                        Applicant                                                                                  and                                           HEWLETT-PACKARD (CANADA) LTD. and                                                                 IBM CANADA LTD.                                                                                                                                                ...

DÉCARY J.A.                                                             IN RE the Income Tax Act                                           R.S.C. 1985, c. 1 (5 th Supplement), as amended BETWEEN:                                                              JEAN-PIERRE HUDON                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                                                                                                         Docket: A-767-99 BETWEEN:                                             JACQUES HAMEL, Liquidator of the Estate                                                     of GEORGE SCANLAN, deceased                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                                                                                                         Docket: A-768-99 BETWEEN:                                                             GÉRALD M. HARQUAIL                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                                                                                                         Docket: A-125-00 BETWEEN:                                                                 BERNARD GIRARD                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                                                                                                         Docket: A-126-00 BETWEEN:                                                           DENYSE FRANK GIRARD                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                           Heard at Montréal, Québec, on Wednesday, October 10, 2001.                      ...

BETWEEN:                                                                                     PIERRE BEAUDOIN SIMON BEAUDOIN PATRICE BEAUDOIN                                                                                                                                                      Appellants                                                                                                                                                                 - AND-                                           THE MINISTER OF NATIONAL REVENUE                                                                                                                                                    Respondent- AND- TRUST LA LAURENTIENNE Mis-en-cause Hearing held at Québec, Quebec on Monday, May 28, 2001. ... BETWEEN:                                                                                          PIERRE BEAUDOIN SIMON BEAUDOIN PATRICE BEAUDOIN                                                                                                                                                     Appellants                                                                                                                                                                 - AND-                                           THE MINISTER OF NATIONAL REVENUE                                                                                                                                                    Respondent- AND- TRUST LA LAURENTIENNE Mis-en-cause                                                         REASONS FOR JUDGMENT                                               (Delivered from the bench at Québec, Quebec                                                              on Monday, May 28, 2001) NOËL J.A. [1]                 The only liability at issue in the proceeding which gave rise to the judgment of November 25, 1998 was that of Trust La Laurentienne under s. 224(4) of the Income Tax Act for failure to comply with a peremptory demand. ... Trad. a.                      FEDERAL COURT OF APPEAL Date: 20010528 Docket: A-819-99 Between: PIERRE BEAUDOIN SIMON BEAUDOIN PATRICE BEAUDOIN                                                                                     Appellants                                                                                                - AND-          THE MINISTER OF NATIONAL REVENUE                                                                                   Respondent- AND- TRUST LA LAURENTIENNE Mis-en-cause                                                                                                                                                       REASONS FOR JUDGMENT                                                                                                                                                                       FEDERAL COURT APPEAL DIVISION                        NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.:                                     A-819-99 STYLE OF CAUSE:                                   PIERRE BEAUDOIN SIMON BEAUDOIN PATRICE BEAUDOIN                                                                                                                                          Appellants                                                                                                                                                   - AND- THE MINISTER OF NATIONAL REVENUE                                                                                                                                         Respondent- AND- TRUST LA LAURENTIENNE Mis-en-cause PLACE OF HEARING:              Québec, Quebec DATE OF HEARING:                               May 28, 2001 REASONS FOR JUDGMENT OF THE COURT BY:                                Noël J.A. ...

LTD.                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                                         JUDGMENT The appeal is dismissed with costs.                                                                                                                                             ... LTD.                                                                                                                                                        ...

BETWEEN:                                                                                     LA MAISONNÉE DE HAUTERIVE INCORPORÉE, legally incorporated artificial entity                                                                                                                                                        Appellant                                                                                                                                                                 - AND-                                               MINISTER OF NATIONAL REVENUE, Canada Customs and Revenue Agency, Charities Division                                                                                                                                                    Respondent Hearing held at Québec, Quebec on Tuesday, May 29, 2001. ... BETWEEN:      LA MAISONNÉE DE HAUTERIVE INCORPORÉE, legally incorporated artificial entity                                                                                                                                                        Appellant                                                                                                                                                                 - AND-                                               MINISTER OF NATIONAL REVENUE, Canada Customs and Revenue Agency, Charities Division                                                                                                                                                    Respondent                                                         REASONS FOR JUDGMENT                                               (Delivered from the bench at Québec, Quebec                                                              on Tuesday, May 29, 2001) LÉTOURNEAU J.A. [1]                 Despite the excellent argument by Ms. ... Trad. a.                      FEDERAL COURT OF APPEAL Date: 20010529 Docket: A-155-00 Between: LA MAISONNÉE DE HAUTERIVE INCORPORÉE, legally incorporated artificial entity                                                                                       Appellant                                                                                                - AND-              MINISTER OF NATIONAL REVENUE, Canada Customs and Revenue Agency, Charities Division                                                                                   Respondent                                                                                                                                                       REASONS FOR JUDGMENT                                                                                                                                                                               FEDERAL COURT APPEAL DIVISION                               NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.:                                            A-155-00 STYLE OF CAUSE:                           LA MAISONNÉE DE HAUTERIVE INCORPORÉE, legally incorporated artificial entity                                                                                                                                                          Appellant                                                                            - AND- MINISTER OF NATIONAL REVENUE, Canada Customs and Revenue Agency, Charities Division                                                                                                                                                      Respondent PLACE OF HEARING:                                   Québec, Quebec DATE OF HEARING:                                     May 29, 2001 REASONS FOR JUDGMENT OF THE COURT BY:                                      Létourneau J.A. ...

BETWEEN:                                                                  CHARLES GAGNÉ                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                           (Revenue Canada- Taxation)                                                                                  and                                                 ATTORNEY GENERAL OF CANADA                                                                                                                                                Respondents                                       Hearing held at Ottawa, Ontario, on October 17, 2001.                     ... BETWEEN:                                                                  CHARLES GAGNÉ                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                           (Revenue Canada- Taxation)                                                                                  and                                                 ATTORNEY GENERAL OF CANADA                                                                                                                                                Respondents                                        REASONS FOR JUDGMENT OF THE COURT                                            (Delivered from the Bench at Ottawa, Ontario,                                                                 on October 17, 2001.) ... From July 1 to September 1, 1993 (sale of the house), the parties shall contribute to the payment of their common debts as follows:        (a)    the applicant shall pay mortgage $    422.00 school and municipal taxes $    133.00 home insurance                                  $     63.66          1/2 Laurentian Bank $    243.00 1/2 Estate $    202.85                                                                                  -------------------                                                                                     $1,064.51                     (b) the respondent shall pay                 mortgage                                                  $    680.00                                 1/2 Laurentian Bank                               $    243.00                 1/2 Estate                                              $    202.85                                          ---------------                                                                                        $1,167.58                                                                                         (Applicant's Record, pp. 69 to 72) [4]                 On July 7, 1993, the agreement was ratified by a judgment concerning interim relief signed by Mr. ...

Canada (Minister of National Revenu), 2001 FCA 180                                                                                                                                Date: 20010601                                                                 Docket: A-377-99                                                                                                Neutral reference: 2001 FCA 180 Between:                                                              JERRY LANDRY                                                                                                                                              Plaintiff                                                                          AND                                    THE MINISTER OF NATIONAL REVENUE                                                                                                                                          Defendant                                        ASSESSMENT OF COSTS- REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1]                 On January 30, 2001 the Court of Appeal allowed this application for judicial review with costs to the plaintiff. ... (signed)                    MICHELLE LAMY ASSESSMENT OFFICER MONTRÉAL, QUEBEC Jun e 1, 2001 Certified true translation Suzanne M. ... Trad. a.            FEDERAL COURT OF CANADA                        APPEAL DIVISION                                                     Date: 20010601                                                    Docket: A-377-99 BETWEEN: JERRY LANDRY                                                                      Plaintiff AND THE MINISTER OF NATIONAL REVENUE                                                                Defendant       ASSESSMENT OF COSTS- REASONS                                               FEDERAL COURT OF CANADA                                                            APPEAL DIVISION                        NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.:                           A-377-99 Between:                                                              JERRY LANDRY                                                                                                                                              Plaintiff                                                                          AND                                    THE MINISTER OF NATIONAL REVENUE                                                                                                                                          Defendant ASSESSMENT OF COSTS BY CONFERENCE CALL ON APRIL 20, 2001 REASONS BY: MICHELLE LAMY, ASSESSMENT OFFICER DATE OF REASONS:                     June 1, 2001 APPEARANCES:                              Vicky Lapierre for the plaintiff Bernard Fontaine for the defendant SOLICITORS OF RECORD: Desrosiers & Associés                                                             for the plaintiff Sept-Îles, Quebec Morris Rosenberg                                                                     for the defendant Deputy Attorney General of Canada Ottawa, Ontario ...