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Canada (Minister of National Revenue), 2001 FCA 324                                                                                                                                             Date: 20011026                                                                        Docket: A-394-98                                                                                                                 Neutral citation: 2001 FCA 324 Between:                                                                  ROGER ROUSSEL                                                                                                                                                        Appellant                                                                                  and                                                MINISTER OF NATIONAL REVENUE                                                                                                                                                    Respondent                                                ASSESSMENT OF COSTS- REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1]                              This is an application for judicial review from a Tax Court of Canada decision dismissed with costs on October 18, 2000. [2]                              On August 8, 2001 the respondent filed his bill of costs and asked that the assessment proceed in writing. ... He must now bear the consequences of his choice. [4]                              All the fees requested, except for item 5, are awarded as requested as they are considered reasonable, in an amount of $1,540. ... Trad. a.              FEDERAL COURT OF CANADA                           APPEAL DIVISION                                                              Date: 20011026                                                           Docket: A-394-98 BETWEEN:                           ROGER ROUSSEL                                                                          Appellant                                            and          MINISTER OF NATIONAL REVENUE                                                                      Respondent          ASSESSMENT OF COSTS- REASONS                                                     FEDERAL COURT OF CANADA                                                                  APPEAL DIVISION                               NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.: A-394-98 Between:                                                                  ROGER ROUSSEL                                                                                                                                                        Appellant                                                                               AND                                                MINISTER OF NATIONAL REVENUE                                                                                                                                                    Respondent ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE PLACE OF TAXATION:                    Montréal, Quebec REASONS BY: MICHELLE LAMY, ASSESSMENT OFFICER DATE OF REASONS:                        October 26, 2001 SOLICITOR OF RECORD: Morris Rosenberg                                                                     for the respondent Deputy Attorney General of Canada Ottawa, Ontario                                                                                                  ...

BETWEEN:                                                 BUDGET PROPANE CORPORATION                                                                                                                                                        Applicant                                                                              - and-                                           THE MINISTER OF NATIONAL REVENUE                                                            AND MORLEY RAYMER                                                                                                                                                                                                                                    Respondents                                       Heard at Toronto, Ontario, Tuesday, February 5, 2002.                                       ... Evans"                        J.A.                                                                                                 ... Marie-Therese Boris For the Respondents SOLICITORS OF RECORD:           40 Isabella Street Suite 401 Toronto, Ontario M4Y 1N1 For the Applicant Morris Rosenberg Deputy Attorney General of Canada      For the Respondents FEDERAL COURT OF APPEAL Date: 20020206 Docket: A-648-00 BETWEEN: BUDGET PROPANE CORPORATION                                                                                                                                                        Applicant                                                                              - and- THE MINISTER OF NATIONAL REVENUE AND MORLEY RAYMER                                                                                                                                                                                                                                    Respondents                                                                                                                                                                                                                                                     REASONS FOR JUDGMENT OF THE COURT                                                                                ...

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. ...

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.                                                     ...

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:                                                                                     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. ...

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. ...

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:                                                                  SOTIRIOS LADAS                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                 Heard at Ottawa, Ontario, on June 5, 2002.                         ... BETWEEN:                                                                  SOTIRIOS LADAS                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                        REASONS FOR JUDGMENT OF THE COURT                                            (Delivered from the Bench at Ottawa, Ontario                                                                      on June 5, 2002.) ... Evans"                                                                                                                                                                                J.A.                                                                             ...