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LINDEN, J.A.                         McDONALD, J.A.       B E T W E E N:                                            HER MAJESTY THE QUEEN                                                                                                                         Appellant                                                                    -and-                                                             VINCENT LAO                                                                                                                      Respondent                                 HEARD at Toronto, Ontario, Thursday, October 23, 1997.       ... A-361-93           CORAM: STRAYER, J.A.                         LINDEN, J.A.                         McDONALD, J.A.       B E T W E E N:                                            HER MAJESTY THE QUEEN                                                                                                                         Appellant                                                                    -and-                                                             VINCENT LAO                                                                                                                      Respondent                                                 REASONS FOR JUDGMENT     LINDEN, J.A.:               While Mr. ...

BETWEEN:                                                          PRECISION GUTTERS LTD.                                                                                                                                                        Applicant                                                                                  and                                                MINISTER OF NATIONAL REVENUE                                                                                                                                                    Respondent                                     Heard at Vancouver, British Columbia, on April 23, 2002.                              ... CONCURRED IN BY:                                                                                                              ISAAC J.A.                                                                                                                                               ...

BETWEEN: COMMISSION SCOLAIRE DES CHÊNES                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                    Hearing held at Montréal, Quebec, on September 12, 2001                                  Judgment delivered at Ottawa, Ontario, on October 17, 2001. ... CONCURRED IN BY:                                                                                                 DESJARDINS J.A.                                                                                                                                               ... BETWEEN:                                             COMMISSION SCOLAIRE DES CHÊNES                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                         REASONS FOR JUDGMENT NOËL J.A. [1]                 This is an appeal from a decision of Judge Lamarre Proulx (reported at [2000] T.C.J. ...

Pigmalion Services, docket A-247-94                                                                                                                      A-247-94           CORAM: STRAYER, J.A.                         LINDEN, J.A.                         McDONALD, J.A.     B E T W E E N:                      THE DEPUTY MINISTER OF NATIONAL REVENUE                                       FOR CUSTOMS AND EXCISE                                                                                                                        Appellant,                                                                    -and-                                                    PIGMALION SERVICES                                                                                                                     Respondent.                                 ... A-247-94         CORAM: STRAYER, J.A.                         LINDEN, J.A.                         ...

BETWEEN:                                                                                          VILLE DE BEAUPORT                                                                                                                                                       Applicant                                                                                                                                                                 - AND- MINISTER OF NATIONAL REVENUE Respondent Hearing held at Québec, Quebec, on Thursday, May 13, 2001 Decision rendered at Ottawa, Ontario, on Monday, June 11, 2001 REASONS FOR JUDGMENT BY:                                                                                     NOËL J.A. CONCURRED IN BY:                                                                                           DESJARDINS J.A.                                                                                                                                   ... BETWEEN:                                                                VILLE DE BEAUPORT                                                                                                   Applicant                                                                                                             - AND- MINISTER OF NATIONAL REVENUE Respondent JUDGMENT The application for judicial review is dismissed with costs.              ...

Canada, 2002 DTC 7413, 2001 FCA 27                                                                                                                                             Date: 20010223                                                                                                                                         Docket: A-739-99 CORAM:        DESJARDINS J.A. ... BETWEEN:                           FÉDÉRATION DES CAISSES POPULAIRES DESJARDINS                                       DE MONTRÉAL ET DE L'OUEST DU QUÉBEC                                                                                                                                                        Appellant                                                                              - and-                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                                         JUDGMENT The appeal is allowed with costs in this Court and in the Tax Court of Canada and the decision by the Tax Court of Canada is set aside. ... DISSENTING REASONS:                                                                                                    NOËL J.A.                                                                                                                                             ...

ISAAC J.A.                          MALONE J.A. BETWEEN:                                                    SIEMENS WESTINGHOUSE INC.                                                                                                                                                        Applicant                                                                              - and-                                            THE MINISTER OF PUBLIC WORKS AND                                 GOVERNMENT SERVICES CANADA, MIL SYSTEMS                                                  a Division of Davie Industries Inc., and                                                                     FLEETWAY INC.                                                                                                                                                ... CONCURRED IN BY:                                                                                                         LINDEN J.A.                                                                                                                                                     ...

BETWEEN:                                                         HER MAJESTY THE QUEEN                                                                                                                                                        Appellant (Respondent by Cross-appeal)                                                                                  and                                                           ERLING MARVIN OLSEN                                                                                                                                                    Respondent (Appellant by Cross-appeal)                                 Heard at Vancouver, British Columbia, on December 11, 2001.                                   ... CONCURRED IN BY:                                                                                                  ROTHSTEIN J.A.                                                                                                                                               ... BETWEEN:                                                         HER MAJESTY THE QUEEN                                                                                                                                                        Appellant (Respondent by Cross-appeal)                                                                                  and                                                           ERLING MARVIN OLSEN                                                                                                                                                    Respondent                                                                                                                                                (Appellant by Cross-appeal)                                                         REASONS FOR JUDGMENT NOËL J.A. [1]                 This is an appeal from a decision of Judge O'Connor of the Tax Court of Canada (now reported at [2000] T.C.J. ...

The Queen, 2001 FCA 300                                     Date: 20011011     Docket: A-244-00          Neutral citation: 2001 FCA 300 CORAM:             ROTHSTEIN, J.A. ... REASONS FOR JUDGMENT OF THE COURT BY:    ROTHSTEIN, J.A.                                                     ... BETWEEN:            JAMES LORNE WEBER Appellant         - and- HER MAJESTY THE QUEEN IN RIGHT OF CANADA AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE Respondent                                                                                   REASONS FOR JUDGMENT                                                                                  FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                          A-244-00 STYLE OF CAUSE: James Lorne Weber v. ...

Canada (Attorney General), 2005 FCA 162 Date:  20050504   Docket:   A-201-04   Citation:   2005 FCA 162     CORAM:       DÉCARY J.A. ... Date:  20050504   Docket:  A-201-04   Citation:  2005 FCA 162     CORAM:       DÉCARY J.A. ... PELLETIER J.A.   DELIVERED AT THE HEARING BY: PELLETIER J.A.   APPEARANCES:       Haim Pinto On his own behalf   FOR THE APPELLANT     Bernard Fontaine   FOR THE RESPONDENT     SOLICITORS OF RECORD:       John H. ...