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BETWEEN:                                               TRANSCANADA PIPELINES LIMITED                                                                                                                                                        Appellant                                                                              - and-                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                           Heard at Calgary, Alberta, on October 9, 2001.                               ... CONCURRED IN BY:                                                                                                         SEXTON J.A.                                                                                                                                                    ... BETWEEN:                                               TRANSCANADA PIPELINES LIMITED                                                                                                                                                        Appellant                                                                              - and-                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                         REASONS FOR JUDGMENT ROTHSTEIN J.A. ...

Docket: A-1-00 BETWEEN:          DANNY MOSS       Applicant                  and                 HER MAJESTY THE QUEEN Respondent Docket: A-2-00 BETWEEN:          DANNY MOSS       Appellant                  and                 HER MAJESTY THE QUEEN Respondent Docket: A-8-00 BETWEEN: ROCHELLE MOSS       Appellant                  and                 HER MAJESTY THE QUEEN Respondent Docket: A-9-00 BETWEEN: ROCHELLE MOSS       Applicant                  and                 HER MAJESTY THE QUEEN Respondent           Heard at Winnipeg, Manitoba, on November 20, 2001          Judgment delivered at Winnipeg, Manitoba, on November 21, 2001 REASONS FOR JUDGMENT BY:     SHARLOW J.A. ... Docket: A-1-00 BETWEEN:          DANNY MOSS       Applicant                  and                 HER MAJESTY THE QUEEN Respondent Docket: A-2-00 BETWEEN:          DANNY MOSS       Appellant                  and                 HER MAJESTY THE QUEEN Respondent Docket: A-8-00 BETWEEN: ROCHELLE MOSS       Appellant                  and                 HER MAJESTY THE QUEEN Respondent Docket: A-9-00 BETWEEN: ROCHELLE MOSS       Applicant                  and                 HER MAJESTY THE QUEEN Respondent     REASONS FOR JUDGMENT SHARLOW J.A. [1]                 We have concluded, notwithstanding the able submissions of counsel for the appellants and the applicants, that the Tax Court Judge made no error that warrants the intervention of this Court. [2]                 First, there was evidence on which the Tax Court Judge could conclude that the properties that the appellants claimed to be their principal residence were properties acquired as inventory. ... Sharlow"                              J.A. Winnipeg, Manitoba November 21, 2001      FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                          A-1-00 STYLE OF CAUSE:                          Danny Moss v. ...

Canada (Minister of National Revenue), 2002 FCA 112 Date: 20020320 Docket: A-639-99                                                                                                                     Neutral citation: 2002 FCA 112 CORAM:        ROTHSTEIN J.A.        ... EVANS J.A.     BETWEEN:                    1057811 ONTARIO INC., o/a HERMAN'S WESTDALE AUTO         Applicant- and- THE MINISTER OF NATIONAL REVENUE Respondent                                                                                                                                                                                                                REASONS FOR JUDGMENT OF THE COURT                                               (Delivered from the Bench at Toronto, Ontario,                                                            on Tuesday, March 19, 2002) ROTHSTEIN J.A. [1]                 The Applicant has not persuaded us of any reviewable error by the Trial Judge. ... "Marshall Rothstein"                                                                                                                                                                                J.A.                                                                                                                        ...

Canada (Minister of National Revenue), 2001 FCA 60 Date: 20010314 Docket: A-319-99                                                                                                                                                                                                                                                                    Neutral citation: 2001 FCA 60 CORAM:        ROTHSTEIN J.A.        ... MALONE J.A.             BETWEEN:                           TRILLIUM LABELS INC.                                                                                                                                             Applicant                                                                                                                                                                                                                                                                                                               - and-                                                                                                                                                                                                                       MINISTER OF NATIONAL REVENUE Respondent                                                                              Heard at Toronto, Ontario, Tuesday, March 13, 2001 Judgment delivered from the Bench at Toronto, Ontario, on Tuesday, March 13, 2001 REASONS FOR JUDGMENT OF THE COURT BY:                                 MALONE J.A.                                                                              ...

J U D G M E N T                         The appeal is dismissed with costs.                                                                              ... DÉCARY J.A.          CHEVALIER D.J.                          IN THE MATTER of the Income Tax Act       BETWEEN:                           DACONART INVESTMENTS LTD.,                                                              Appellant,                                 - and-                             HER MAJESTY THE QUEEN,                                                             Respondent.                           ... Certified true translation       A. Poirier           IN THE FEDERAL COURT OF APPEAL                                       A-365-93                      IN THE MATTER of the               Income Tax Act       BETWEEN:           DACONART INVESTMENTS LTD.,                                   Appellant,                      - and-               HER MAJESTY THE QUEEN,                                  Respondent.                                      ...

BETWEEN:                               HER MAJESTY THE QUEEN                                                                                                      Applicant                                                    - and-                                                                                               GEORGE F. ... Giles"                                                                                                         A.S.P.                           ... BESSELT                                                                                                Respondent                                                     AMENDED REASONS FOR ORDER AND ORDER                                                                                                                                                           ...

Canada, 2005 FCA 340 Date:  20051024   Docket: A-542-03   Citation:  2005 FCA 340     CORAM:      DÉCARY J.A. ...   [10]            I would dismiss the appeal with costs.                           ... Létourneau J.A.     DATED:                                                                                  October 24, 2005     APPEARANCES:       Lency Turner   FOR HERSELF     Martin Gentile   FOR THE RESPONDENT     SOLICITORS OF RECORD:       Lency Turner Chicoutimi, Quebec   FOR HERSELF     John H. ...

BETWEEN:                                                                      JOHN SUCHON                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                Heard at Toronto, Ontario, on June 12, 2002                                        Judgment delivered at Ottawa, Ontario on July 3, 2002 REASONS FOR JUDGMENT BY:                                                                               SHARLOW J.A. CONCURRED IN BY:                                                                                                            LINDEN J.A                                                                                                                                         ROTHSTEIN J.A.. ... BETWEEN:                                                                      JOHN SUCHON                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                         REASONS FOR JUDGMENT Sharlow J.A. [1]                 This is an appeal from the decision of the Tax Court rendered on October 10, 2001, reported as Suchon v. ...

Alice Desjardins            J.A.                          MONTRÉAL, QUEBEC January 8, 2001 Certified true translation Monica Chamberlain                             FEDERAL COURT OF APPEAL                        Date: 20010108 Docket: A-579-99 Between:       SANDRA STEIN       Appellant             -and-                 HER MAJESTY THE QUEEN Respondent                                                                                              REASONS FOR JUDGMENT OF THE COURT                                                                                                   FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD                        COURT FILE NO.:               A-579-99 CORAM:               DESJARDINS J.A. ... DÉCARY J.A.    NOËL J.A. BETWEEN:       SANDRA STEIN       Appellant             -and-                 HER MAJESTY THE QUEEN Respondent JUDGMENT This appeal is dismissed with costs.                 Alice Desjardins                       J.A.                                 ...

., 2003 FCA 62 Date: 20030204   Docket: A-468-01   Neutral Citation: 2003 FCA 62     CORAM:       DESJARDINS J.A. ... Respondent                                        Hearing held in Montréal, Quebec, on February 4, 2003.                     ... Respondent                                                                                                                                                     REASONS FOR JUDGMENT OF THE COURT                                                                                                                                                                                       FEDERAL COURT OF CANADA                                                              APPEAL DIVISION                                                         SOLICITORS OF RECORD     DOCKET:       A-468-01   CORAM:       DESJARDINS J.A.             ...