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FCA

Whitfield v. Canada (Customs and Revenue Agency), 2002 FCA 300

WHITFIELD                                                                                                                                                        Appellant                                                                                  and                                      CANADA CUSTOMS AND REVENUE AGENCY; HER MAJESTY THE QUEEN IN RIGHT OF CANADA AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE                                                                                                                                                    Respondent                                                                                                                                Dealt with in writing without appearance of parties.                                           ... WHITFIELD                                                                                                                                                        Appellant                                                                                  and                                      CANADA CUSTOMS AND REVENUE AGENCY; HER MAJESTY THE QUEEN IN RIGHT OF CANADA AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE                                                                                                                                                    Respondent                                                             REASONS FOR ORDER Sharlow J.A. [1]                 On January 19, 2001, the Canada Customs and Revenue Agency (CCRA) obtained a writ of seizure and sale to facilitate collection of a tax debt of the appellant Patricia L. ... Whitfield                                              The Appellant Spruce Grove, Alberta Morris Rosenberg                                                 For the Respondent Deputy Attorney General Ottawa, Ontario                                                  ...
FCA

Canada v. Insurance Corp. of British Columbia, 2002 FCA 104

Insurance Corp. of British Columbia, 2002 FCA 104                                                                                                                                             Date: 20020314                                                                                                                                         Docket: A-658-00                                                                                                                 Neutral citation: 2002 FCA 104 CORAM:        STRAYER J.A. ... BETWEEN:                                                         HER MAJESTY THE QUEEN                                                                                                                                                        Applicant                                                                                  and                                                   THE INSURANCE CORPORATION                                                            OF BRITISH COLUMBIA                                                                                                                                                    Respondent                                                                                  and                                                                         RYAN LAKE                                                                                                                                                    Respondent Heard at Vancouver, British Columbia on Wednesday, January 30, 2002 JUDGMENT delivered at Ottawa, Ontario on Thursday, March 14, 2002 REASONS FOR JUDGMENT BY:                                                                                   STRAYER J.A. CONCURRED IN BY:                                                                                                         SEXTON J.A.                                                                                                                                             ...
FCA

Chabot v. Canada, 2001 FCA 383

CORAM:        DESJARDINS J.A. DÉCARY J.A. NOËL J.A. BETWEEN:                                                                 RICHARD CHABOT                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                                                                                                        Respondent                                                                         JUDGMENT The appeal is allowed in part, the part of the Tax Court of Canada decision that upholds the penalties assessed by the Minister is set aside and the assessment is referred back to the Minister for reconsideration and reassessment in light of the reasons of this judgment. ... "Alice Desjardins"                                                                                                                                                                                                J.A. ... BETWEEN:                                                                 RICHARD CHABOT                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                                                                                                        Respondent                                      Hearing held at Montréal, Quebec, on October 22, 2001.                                  ...
FCA

Olympia Interiors Ltd. v. Canada, 2001 FCA 360

ET AL       Appellants                                                                                                                                                                  - and-                                                                                                                                                                                                         HER MAJESTY THE QUEEN ET AL.                                                                                                                                                                         ... ET AL.                                                                                                                                                                                                                                          ... Malone"                                                                                                                                                                                                                                                                                                                                           J.A.                                                                  ...
FCA

Fournier v. Canada (National Revenue), docket A-559-95

Judgment delivered from the bench on February 11, 1997.                 ...
FCA

Reebok Canada v. Canada (Deputy Minister of National Revenue), 2002 FCA 133

BETWEEN:                                                                 REEBOK CANADA,                                                  a division of Avrecan International Inc.                                                                                                                                                        Appellant                                                                                  and                                  THE DEPUTY MINISTER OF NATIONAL REVENUE                                                        FOR CUSTOMS AND EXCISE                                                                                                                                                    Respondent                                                Heard at Ottawa, Ontario, on April 10, 2002.                        ... BETWEEN:                                                                 REEBOK CANADA,                                                  a division of Avrecan International Inc.                                                                                                                                                        ...
FCA

Chan v. The Queen, 2001 DTC 5570, 2001 FCA 302

BETWEEN:                                                           MAI TAI (MATTHEW) CHAN                                                                                                                                                    Appellant                                                                               and                                                            HER MAJESTY THE QUEEN                                                                                                                                               Respondent                          Heard at Calgary, Alberta on Thursday, October 11, 2001.                           ... BETWEEN:                                                           MAI TAI (MATTHEW) CHAN                                                                                                                                                    Appellant                                                                               and                                                            HER MAJESTY THE QUEEN                                                                                                                                               Respondent                                                           REASONS FOR JUDGMENT                                     (Delivered from the Bench at Calgary, Alberta                                                     on Thursday, October 11, 2001) SEXTON, J.A. ... BETWEEN:                        MAI TAI (MATTHEW) CHAN                                                                                         Appellant                                                 and                        HER MAJESTY THE QUEEN                                                                                     Respondent                                                                                                                                                       REASONS FOR JUDGMENT                                                                                                                                                                                                 FEDERAL COURT OF APPEAL                                            NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                          A-691-99 STYLE OF CAUSE:                                        MAI TAI (MATTHEW) CHAN v. ...
FCA

Neles Controls Ltd. v. Canada, 2002 FCA 107

BETWEEN:                                                            NELES CONTROLS LTD.                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                             Heard at Ottawa, Ontario on February 20, 2002.                                    ... CONCURRED IN BY:                                                                                                         DÉCARY J.A.                                                                                                                                             ...
FCA

Magicuts Inc. v. Canada, 2001 DTC 5665, 2001 FCA 332

BETWEEN:                                                                     MAGICUTS INC.                                                                                                                                                        Appellant                                                                              - and-                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                            Heard at Toronto, Ontario, on October 31, 2001.                     ... BETWEEN:                                                                     MAGICUTS INC.                                                                                                                                                        ...
FCA

Canada v. Moncton Computer Exchange Ltd., 2001 FCA 381

BETWEEN:                                                         HER MAJESTY THE QUEEN                                                                                                                                                        Appellant                                                                                  and                                      MONCTON COMPUTER EXCHANGE LIMITED                                                                                                                                                    Respondent                                  Heard at Fredericton, New Brunswick, on December 4, 2001                        Judgment delivered at Fredericton, New Brunswick on December 6, 2001. ... CONCURRED IN BY:                                                                                                       STRAYER J.A.                                                                                                                                               ... BETWEEN:                                                         HER MAJESTY THE QUEEN                                                                                                                                                        Appellant                                                                                  and                                      MONCTON COMPUTER EXCHANGE LIMITED                                                                                                                                                    Respondent                                                         REASONS FOR JUDGMENT SHARLOW J.A. [1]                 This is an application for judicial review of the decision of Associate Chief Judge Bowman of the Tax Court of Canada dated August 31, 2000. ...

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