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LÉTOURNEAU J.A.                         NADON J.A.   BETWEEN: YVON TREMBLAY Appellant and MINISTER OF NATIONAL REVENUE Respondent             Hearing held at Québec, Quebec, on June 12, 2007. ... NADON J.A.     DELIVERED FROM THE BENCH BY:           LÉTOURNEAU J.A.     APPEARANCES:   Yvon Tremblay FOR THE APPELLANT   Michel Lamarre FOR THE RESPONDENT     SOLICITORS OF RECORD:     John H. ...

LÉTOURNEAU J.A.                         NOËL J.A.     A-424-04   BETWEEN: EDMOND ST-ONGE Appellant and   THE ATTORNEY GENERAL OF CANADA Respondent       A-440-04   BETWEEN:   HENRI ST-ONGE Appellant and   THE ATTORNEY GENERAL FOR CANADA Respondent     Hearing held at Montréal, Quebec, on March 13, 2006. ... LÉTOURNEAU J.A.                         NOËL J.A.   A-424-04   BETWEEN: EDMOND ST-ONGE Appellant and   THE ATTORNEY GENERAL FOR CANADA Respondent       A-440-04   BETWEEN: HENRI ST-ONGE Appellant and   THE ATTORNEY GENERAL OF CANADA Respondent     REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montréal, Quebec, on March 13, 2006.)   ... DELIVERED FROM THE BENCH BY:                 Létourneau J.A.     APPEARANCES:   Guy Cavanagh FOR THE APPELLANTS   Nathalie Lessard Marie-Claude Landry   FOR THE RESPONDENT       SOLICITORS OF RECORD:   Cavanagh & Almeida New Richmond, Quebec   FOR THE APPELLANTS John H. ...

NOËL J.A.                         LAYDEN-STEVENSON J.A.   BETWEEN:                                                                                                   Docket: A-577-08   YUNHONG DING Appellant   and     HER MAJESTY THE QUEEN Respondent   AND BETWEEN:                                                                                                                                          Docket: A-578-08   NAN LIN Appellant   and     HER MAJESTY THE QUEEN Respondent     Heard at Toronto, Ontario, on December 2, 2009.   ...   [5]                Both appeals will be dismissed with one set of costs in file A-578-08 which are fixed at $250.00.            ... DELIVERED FROM THE BENCH BY:                             NOËL J.A.   APPEARANCES:   Yunhong Ding Nan Lin FOR THE APPELLANTS (on their own behalf)   Laurent Bartleman Marie-Thérèse Boris FOR THE RESPONDENT     SOLICITORS OF RECORD:   N/A FOR THE APPELLANTS   John H. ...

In other words, the Minister assessed the " wrong side " of the transaction. ... J.A.                  " I agree B.L. Strayer J.A. " I agree Alice Desjardins J.A. ... O ' CONNOR                                                                                                                                                                                      Respondent                                                     REASONS FOR JUDGMENT [1]         This appeal raises the same issues as those canvassed in Appeal A-8-96. ...

NOËL J.A.                                         RYER J.A.   BETWEEN: HER MAJESTY THE QUEEN Appellant     and       JOSEPH FONTANA Respondent       Heard at Toronto, Ontario, on May 5, 2008. ...   [4]                We can detect no error in this regard.   [5]                Accordingly, the appeal is dismissed with costs.       ... Schwalm Barrister & Solicitor Windsor, Ontario     FOR THE RESPONDENT     ...

In other words, the Minister assessed the " wrong side " of the transaction. ... J.A.                  " I agree B.L. Strayer J.A. " I agree Alice Desjardins J.A. ... O ' CONNOR                                                                                                                                                                                      Respondent                                                     REASONS FOR JUDGMENT [1]         This appeal raises the same issues as those canvassed in Appeal A-8-96. ...

., 2003 DTC 5027, 2002 FCA 520                                                                                                                                             Date: 20021219                                                                                                                                         Docket: A-717-01                                                                                                                 Neutral citation: 2002 FCA 520 CORAM:        ROTHSTEIN J.A. ... BETWEEN:                                                         HER MAJESTY THE QUEEN                                                                                                                                                        Appellant                                                                                  and                                                         JABIN INVESTMENTS LTD.                                                                                                                                                    ...

Date: 20000301 Docket: A-800-97 CORAM:      DÉCARY, J.A.          SEXTON, J.A.          ... Sexton"      J.F.C.A.              FEDERAL COURT OF CANADA      Names of Counsel and Solicitors of Record                              DOCKET:                      A-800-97 STYLE OF CAUSE:                  RUSSELL SKIDMORE                              - and-                          HER MAJESTY THE QUEEN DATE OF HEARING:              WEDNESDAY, MARCH 1, 2000 PLACE OF HEARING:              TORONTO, ONTARIO REASONS FOR JUDGMENT BY:          SEXTON J.A. ... Shatru Ghan                                           For the Respondent SOLICITORS OF RECORD:          Siskind, Cromarty, Ivey & Dowler                          Barristers & Solicitors                          680 Waterloo Street                          London, Ontario                          N6A 3V8                              For the Appellant                          Morris Rosenberg                          Deputy Attorney General of Canada                              For the Respondent                          FEDERAL COURT OF APPEAL Date: 20000301 Docket: A-800-97                                                   BETWEEN:                                                                           RUSSELL SKIDMORE                               Appellant                              - and-                                                               HER MAJESTY THE QUEEN                          Respondent                                                   REASONS FOR JUDGMENT                         __________________      1      (1997), 98 D.T.C. 1135 and [1998] 1 C.T.C. 2619 (T.C.C.).      2      91 D.T.C. 5047 (F.C.T.D.). ...

Date: 20000301 Docket: A-801-97 CORAM:      DÉCARY, J.A.          SEXTON, J.A.          ... Sexton"      J.F.C.A.              FEDERAL COURT OF CANADA      Names of Counsel and Solicitors of Record                              DOCKET:                      A-801-97 STYLE OF CAUSE:                  JEAN SKIDMORE                              - and-                          HER MAJESTY THE QUEEN DATE OF HEARING:              WEDNESDAY, MARCH 1, 2000 PLACE OF HEARING:              TORONTO, ONTARIO REASONS FOR JUDGMENT BY:          SEXTON J.A. ... Shatru Ghan                                           For the Respondent SOLICITORS OF RECORD:          Siskind, Cromarty, Ivey & Dowler                          Barristers & Solicitors                          680 Waterloo Street                          London, Ontario                          N6A 3V8                              For the Appellant                          Morris Rosenberg                          Deputy Attorney General of Canada                              For the Respondent                          FEDERAL COURT OF APPEAL Date: 20000301 Docket: A-801-97                                                   BETWEEN:                                                                           JEAN SKIDMORE                               Appellant                              - and-                                                               HER MAJESTY THE QUEEN                          Respondent                                                   REASONS FOR JUDGMENT                         __________________      1      (1997), 98 D.T.C. 1135 and [1998] 1 C.T.C. 2619 (T.C.C.).      2      91 D.T.C. 5047 (F.C.T.D.). ...

“bankrupt” « failli » “bankrupt” has the meaning assigned by the Bankruptcy and Insolvency Act;  .....     ...  .....   « failli » "bankrupt" « failli » S'entend au sens de la Loi sur la faillite et l'insolvabilité.  .....     ... “Johanne Trudel” J.A.     I concur.      Gilles Létourneau J.A.     I concur.       ...