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FCTD

Beaudry v. Canada (Customs and Revenue Agency), 2001 FCT 1347

WOO                                                                                                                                                         Plaintiffs                                                                                  and                                  THE CANADA CUSTOMS AND REVENUE AGENCY                                             THE ATTORNEY GENERAL OF CANADA                                                                                                                                                                                                                                         Defendants                                                                             ORDER The defendants' motion to strike the application for a declaratory judgment made by the plaintiffs pursuant to ss. 18(1)(a) and (b) of the Federal Court Act and 7, 11(b), 24(1) and 26 of the Canadian Charter of Rights and Freedoms is allowed with costs. ... WOO                                                                                                                                                         Plaintiffs                                                                                  and                                  THE CANADA CUSTOMS AND REVENUE AGENCY                                             THE ATTORNEY GENERAL OF CANADA                                                                                                                                                                                                                                         Defendants                                                             REASONS FOR ORDER RICHARD MORNEAU, PROTHONOTARY: [1]                 The Court has before it a motion by the defendants to strike the application for a declaratory judgment made by the plaintiffs pursuant to ss. 18(1)(a) and (b) of the Federal Court Act and 7, 11(b), 24(1) and 26 of the Canadian Charter of Rights and Freedoms. [2]                 The reasons given by the defendants are that this Court has no jurisdiction to hear the said application since it is asking the Court to vacate the assessments made against the plaintiffs for the taxation years between 1982 and 1994. [3]                 The defendants further contended that the arguments made in support of the application are clearly without foundation and as such the application is frivolous or vexatious and an abuse of the process of this Court. ... Trad. a.                         Federal Court of Canada                                   Trial Division                                                              Date: 20011207                                                            Docket: T-783-00 Between: YVES BEAUDRY LAURENT BÉLANGER JAMES BULLOCK YVES CHARBONNEAU RICHARD CHARLTON MARIE-FRANÇOISE DESGRANGES DAVID ELKINS RAPHAËL EVANSON CHRISTOPHER W. ...
FCTD

Edwards v. Canada (Customs and Revenue Agency), 2002 FCT 618

Canada (Customs and Revenue Agency), 2002 FCT 618                                                                                                                                              Date: 20020531                                                                                                                                         Docket: T-1030-01                                                                                                                    Neutral Citation: 2002 FCT 618 Between:                                      GRACE EDWARDS AND KENNETH EDWARDS                                                                                                                                                       Applicants                                                                              - and-                                       CANADA CUSTOMS AND REVENUE AGENCY                                                                                                                                                    Respondent                                                             REASONS FOR ORDER PINARD, J.:         The applicants seek judicial review of a decision under section 18.1 of the Federal Court Act, R.S.C. 1985, c. ...                                                                  * * * * * * * * * * * * [10]       In Boudreault v. ... JUDGE OTTAWA, ONTARIO May 31, 2002                                                        FEDERAL COURT OF CANADA                                                                     TRIAL DIVISION                                 NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                            T-1030-01 STYLE OF CAUSE:                                            Grace Edwards and Kenneth Edwards v. ...
FCTD

Ross v. Canada, 2002 FCT 401

Canada, 2002 FCT 401 Date: 20020410 Docket: T-1881-01 Neutral Citation: 2002 FCT 401 Toronto, Ontario, Wednesday, the 10 th day of April, 2002 PRESENT:     THE HONOURABLE MADAM JUSTICE DAWSON BETWEEN:                                              GLENN ALEXANDER ROSS                                                                                                                           Applicant                                                                              - and-                                             HER MAJESTY THE QUEEN                                                 IN RIGHT OF CANADA                                                                                                                                                      Respondent                                      REASONS FOR ORDER AND ORDER [1]                 The issue raised on this application for judicial review is whether on May 16, 2001, by application of certain limitation provisions, the Canada Customs and Revenue Agency ("CCRA") was out of time to issue a Requirement to Pay ("Requirement") in respect of a tax debt owed by Mr. ... Dawson"                                                                                                                                                    J.F.C.C.                                                                      FEDERAL COURT OF CANADA                                 Names of Counsel and Solicitors of Record                                 COURT NO:                                                        T-1881-01 STYLE OF CAUSE:                                            GLENN ALEXANDER ROSS                                                                                                     Applicant- and- HER MAJESTY THE QUEEN IN RIGHT OF CANADA                                                                                                                            Respondent DATE OF HEARING:                           THURSDAY, MARCH 14, 2002 PLACE OF HEARING:                                      VANCOUVER, BRITISH COLUMBIA REASONS FOR ORDER AND ORDER BY:                                               DAWSON J. ...
FCTD

W. Ralston (Canada) Inc. v. Canada, 2002 FCT 627

RALSTON (CANADA) INC.                                                                                                                                                           Plaintiff                                                                              - and-                                                         HER MAJESTY THE QUEEN                                                                                                                                                       Defendant                                                REASONS FOR ORDER AND ORDER [1]                 The present file originated by way of an appeal from a decision of the Canadian International Trade Tribunal (the "CITT") pursuant to section 81.19 of the Excise Tax Act, R.S.C. 1985, c. ... Consequently, the plaintiff's action is dismissed with costs.                                                                                                                                                                                                                                                                                                  ...
FCTD

Penner International Inc. v. The Queen, 2001 FCT 988

The Queen, 2001 FCT 988 Date: 20010905 Docket: T-48-98 Neutral citation: 2001 FCT 988 BETWEEN:                                                    PENNER INTERNATIONAL INC.                                                                                                                                                           Plaintiff                                                                              - and-                                                         HER MAJESTY THE QUEEN                                                                                                                                                       Defendant                                                                               AND                                                                                                                                            Docket: T-49-98 BETWEEN:                                                           BISON DIVERSIFIED INC.                                                                                                                                                           Plaintiff                                                                              - and-                                                         HER MAJESTY THE QUEEN                                                                                                                                                       Defendant                                                             REASONS FOR ORDER HENEGHAN J. ...
FCTD

Ayangma v. Canada, 2002 FCT 79

Canada, 2002 FCT 79                                                                                                                                                                                                                                                                                                                                                                                                    Date: 20020125                                                                                                         Docket: T-195-01                                                                                                             Neutral citation: 2002 FCT 79 BETWEEN:                                                  Dr. NOËL AYANGMA                                                                                                                         Applicant                                                              - and-                                             HER MAJESTY THE QUEEN                                                                                                                     Respondent                                                 REASONS FOR ORDER MacKAY J. [1]         The plaintiff, Dr. ... Andrew MacKay                                                                 JUDGE O T T A W A, Ontario January 25, 2002 FEDERAL COURT OF CANADA TRIAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: T-195-01 STYLE OF CAUSE:Dr. ...
FCTD

Canada v. Bilodeau, 2001 FCT 310

OTTAWA, Ontario April 10, 2001                                                                                                                                M. ... Reinhardt                                                                                                                                         Assessment Officer              Certified true translation Mary Jo Egan, LL.B.                                                 FEDERAL COURT OF CANADA TRIAL DIVISION                               NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                           ITA- 2769-00                              STYLE OF CAUSE:                          Revenue v. ...
FCTD

Chapman v. Canada (Minister of National Revenue), 2002 FCT 655

CHAPMAN,                                                                                                                                                Applicant,                                                                           - and-                                            MINISTER OF NATIONAL REVENUE,                                                                                                                                            Respondent.                                   ... Chapman- and- Minister of National Revenue                                                                                  PLACE OF HEARING:         Fredericton, New Brunswick DATE OF HEARING:           June 10, 2002 REASONS FOR ORDER: Justice Layden-Stevenson DATED:                                   June 10, 2002 (delivered orally from the Bench) APPEARANCES: Self-represented                                                                                            FOR THE APPELLANT John L. ... Chapman 11436 Route 105 Kilburn, NB E7H 3W2                                                                                                       FOR THE APPELLANT John L. ...
FCTD

3651541 Canada inc. v. Canada (Attorney General), 2007 FC 1255

  * * * * * * * * * *   [11]            The Minister’s Delegate relies upon Information Circular 92-2 and the case of Young v. ...       * * * * * * * * * *       [16]            The applicant submits that the Minister’s Delegate erred by taking account of irrelevant considerations and ignoring relevant ones. ...   * * * * * * * * * *   [26]            For all the above reasons, the application for judicial review is dismissed, with costs.     ...
FCTD

Raglan Holdings Inc. v. Canada (National Revenue), 2008 FC 605

Canada (National Revenue), 2008 FC 605     Date: 20080521                                                                                                                                  Dockets: T-1960-06 T-1961-06 T-1962-06   Citation: 2008 FC 605 BETWEEN: HUGH STANFIELD DIRECTOR OF RAGLAN HOLDINGS INC., RAGLAN HOLDING INC., and HUGH STANFIELD   Applicant and   THE MINISTER OF NATIONAL REVENUE   Respondent       REASONS FOR JUDGMENT     Pinard J ...       * * * * * * *       [10]            The only issue that arises in this application is whether the Minister erred in issuing the Requirements for Information ...   * * * * * * *       [18]            For all the above reasons, the application for judicial review must be dismissed, with costs, in each case, namely T-1960-06, T-1961-06 and T-1962-06.     ...

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