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FCA

NC Cameron & Sons Ltd. v. Canada (Commissioner of Customs and Revenue), 2002 FCA 202

BETWEEN:                                                                                                                                 N.C. ... REASONS FOR JUDGMENT BY:                                                                                       STONE J.A. ... BETWEEN:                                                   N.C. CAMERON & SONS LTD.                 ...
FCTD

Fox Lake Indian Band v. Reid Crowther & Partners Ltd., 2002 FCT 630

Reid Crowthers & Partners Ltd. (T.D.) [2003] 1 F.C. 197 Date: 20020530 Docket: T-501-88                                                                                                               Neutral Citation: 2002 FCT 630 BETWEEN:                           FOX LAKE INDIAN BAND and ROBERT WAVEY as CHIEF                                    and CLARA WAVEY and GORDON ANDERSON as                                 COUNCILLORS of the said FOX LAKE INDIAN BAND                                                 and CLIFFORD STEVEN SAUNDERS                                                                                                                                                         Plaintiffs                                                                              - and-                                        REID CROWTHERS & PARTNERS LIMITED                                                     and HER MAJESTY THE QUEEN                                                                                                                                                     Defendants                                                             REASONS FOR ORDER HARGRAVE P.         ... REID CROWTHERS & PARTNERS LIMITED and HER MAJESTY THE QUEEN PLACE OF HEARING:                                                                                                                  Vancouver, British Columbia DATE OF HEARING:                                                                                                                   May 30, 2002                                                                                                                                                                                                                                   REASONS FOR ORDER OF                                           MR. JOHN HARGRAVE, PROTHONOTARY                                                                DATED MAY 30, 2002                                                                                                                                                                          APPEARANCES Richard Henderson                                                                                                                 for the Plaintiffs Mr. ...
FCA

Canada v. Collins & Aikman Canada Inc., 2010 FCA 251

A-338-09   BETWEEN:   HER MAJESTY THE QUEEN Appellant   and     COLLINS & AIKMAN CANADA INC. Respondent         A-339-09 BETWEEN:   HER MAJESTY THE QUEEN Appellant and     COLLINS & AIKMAN HOLDINGS CANADA INC. Respondent   A-340-09   BETWEEN:   HER MAJESTY THE QUEEN Appellant   and     COLLINS & AIKMAN PRODUCTS CO. ...
FCTD

T & S First Choice Renovations Limited v. Canada Revenue Agency, 2012 DTC 5152 [at at 7377], 2012 FC 1146

Justice Phelan     BETWEEN:   T & S FIRST CHOICE RENOVATIONS LIMITED       Applicant   and       CANADA REVENUE AGENCY       Respondent                      REASONS FOR JUDGMENT AND JUDGMENT   I.          ... Phelan” Judge   FEDERAL COURT   SOLICITORS OF RECORD     DOCKET:                                          T-915-11   STYLE OF CAUSE:                         T & S FIRST CHOICE RENOVATIONS LIMITED                                                               and                                                               CANADA REVENUE AGENCY       PLACE OF HEARING:                   Vancouver, British Columbia   DATE OF HEARING:                     September 25, 2012   REASONS FOR JUDGMENT AND JUDGMENT:                          Phelan J.   DATED:                                             September 28, 2012       APPEARANCES:   Mr. ...
FCA

Constructions Rossi & Fils 2000 Inc. v. Canada, 2009 FCA 349

Appellant   and   HER MAJESTY THE QUEEN Respondent         Hearing held at Montréal, Quebec, on November 30, 2009. ... Appellant   and   HER MAJESTY THE QUEEN Respondent       REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on November 30, 2009.) ... APPEARANCES:   Serge Fournier  Sabia Chicoine   FOR THE APPELLANT   Benoît Denis Joëlle Bitton FOR THE RESPONDENT     SOLICITORS OF RECORD:   BCF, LLP Montréal, Quebec   FOR THE APPELLANT   Larivière, Meunier Montréal, Quebec FOR THE RESPONDENT     ...
TCC

Les Constructions Rossi & Fils 2000 Inc. v. The Queen, 2009 TCC 76

      « Paul Bédard » Bédard J.         Citation: 2009 TCC 76 Date: 20090213 Docket: 2006-2584(GST)G   BETWEEN:   LES CONSTRUCTIONS ROSSI & FILS 2000 INC., Appellant, and     HER MAJESTY THE QUEEN, Respondent.       ... Amount of cheque related to invoice of-09-10-2002 Amount of cheque related to invoice of-06-12-2002 Amount of cheque related to invoice of 11-08-2003 09-10-2002 5429 $145,075     24-10-2002 5540 $100,000     22-11-2002 5676 $100,000     06-12-2002 5717   $52,537.50   14-02-2003 5917   $20,000   07-03-2003 6095   $20,000   21-03-2003 6155   $20,000   28-04-2003 6319   $20,000   16-05-2003 6345   $20,000   20-06-2003 6466   $20,000   28-08-2003 6894     $22,537.50 28-11-2003 7382     $9,000 05-12-2003 7413     $18,000     (p)              The cheques were deposited into the account of 9117-0118 Québec Inc.     ... Cash Reference 11-10-2002 $65,000       31-7 and 31‑8 23-10-2002   $10,000     31-6 12-11-2002 $38,000       31-9 and 31‑10 16-12-2002 $2,000       31-24 and 31‑25 16-12-2002   $4,000     31-24 and 31‑25 19-12-2002   $15,822.38  x     31-23 19-12-2002   $10,000     31-23 19-02-2003       $2,000 31-21 24-02-2003       $2,000 31-21 24-02-2003   $6,000     31-21 and 31‑22 11-03-2003 $2,000       31-18 11-03-2003   $2,000     31-19 and 31‑20 11-03-2003       $1,000 31-18 11-03-2003   $4,000     31-19 and 31‑20 05-05-2003   $2,000     31‑17 05-05-2003 $4,000       31-16 05-05-2003     $2,000   31-15 25-06-2003 $3,000       31-14 28-08-2003 $12,000       31-11 and 31‑12 15-10-2003 $24,400       31-1 and 31‑2 15-10-2003 $18,000       31-3 15-10-2003   $12,000     31-5 15-10-2003     $6,000   31-4             TOTAL $168,400 $65,822.38 $8,000 $5,000       RAYMOND LEPORE     (r)                On June 28, 2004, Raymond Lepore declared bankruptcy, and this time, in his bankruptcy proceedings, he stated that he operated 9117‑0118 Québec Inc. during the period from May 27, 2002, to March 1, 2004.     ...
FCA

A & R Dress Co. Inc. v. Canada (Minister of National Revenue), 2006 FCA 298

INTERPRETATION     Definitions    2. (1) In this Act,     “goods” « marchandises »    “goods”, for greater certainty, includes conveyances, animals and any document in any form;         Customs Tariff (1997, c. 36)   PART 1 INTERPRETATION AND GENERAL    Interpretation […] Words and expressions in Act 4. ...   « marchandises » goods    « marchandises » Leur sont assimilés, selon le contexte, les moyens de transport et les animaux, ainsi que tout document, quel que soit son support.       ... DELIVERED FROM THE BENCH BY:                 DÉCARY J.A.   DATE OF REASONS FROM THE BENCH:          September 11, 2006     APPEARANCES:   Michael Kaylor   FOR THE APPELLANT   Jacques Mimar FOR THE RESPONDENT     SOLICITORS OF RECORD:   Lapointe Rosenstein Montréal, Quebec   FOR THE APPELLANT   John H. ...
FCA

A&T Tire & Wheel Ltd. v. Canada (National Revenue), 2013 FCA 7

SHARLOW J.A.                         WEBB J.A.   BETWEEN: A&T TIRE & WHEEL LTD. ... SHARLOW J.A.                         WEBB J.A.   BETWEEN:   A&T TIRE & WHEEL LTD. ...   [3]                The appeal will be dismissed with costs.     “K. ...
TCC

Country Wide Plumbing & Heating Ltd v. The Queen, 2009 TCC 446

Signed at Ottawa, Canada, this 9th day of September 2009.     “C.H. McArthur” McArthur J.       ...   [4]               Rules 168(a) and (b), read as follows:   168.     ... McArthur     DATE OF ORDER:                           September 9, 2009       Agent the Appellants: Don Lavallee Counsel for the Respondent: Michael Ezri     COUNSEL OF RECORD:          For the Appellants:                             Name:                      N/A                               Firm:                     N/A          For the Respondent:                    John H. ...
TCC

Goar, Allison & Associates Inc. v. The Queen, 2009 DTC 653, 2009 TCC 174 (Informal Procedure)

Citation: 2009 TCC 174 Date: 20090403 Docket: 2007-3173(IT)I   BETWEEN:   GOAR, ALLISON & ASSOCIATES INC.,  Appellant, and   HER MAJESTY THE QUEEN, Respondent.     ... the Appellant 2005 tax return was due on or before June 30, 2006.           ... Miller     DATE OF JUDGMENT:                    January 23, 2009     APPEARANCES:   Agent for the  Appellant: David Bazar Counsel for the Respondent: Amit Ummat     COUNSEL OF RECORD:          For the  Appellant:                             Name:                      N/A                             Firm:                     N/A          For the Respondent:                    John H. ...

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