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Coopers & Lybrand Ltd., Trustee of Hawboldt Hydraulics (Canada) Inc., 94 DTC 6541, [1994] 2 CTC 336 (FCA) Isaac C.J.:— This is an appeal from a judgment of the Trial Division reported at [1992] 2 C.T.C. 363, 92 D.T.C. 6452, which reversed a decision of the Tax Court of Canada that dismissed an appeal by the respondent's predecessor in title ("the taxpayer") from reassessments of its income tax liability for the taxation years 1982 and 1983. ... The taxpayer's revenues from “manufacturing and processing", using its own machinery and equipment, in the relevant taxation years are indicated below: Taxation Activities Year Chrome Repair and Re-manufacturing Application Manufacturing Parts Labour Total 1982 sub-contracted $213,751 $ 75,093 $159,556 $234,649 1983 $17,454 $121,524 $148,124 $220,058 $368,182 The revenues from repair and remanufacturing represented approximately 52 per cent and 72 per cent, respectively, of the total revenues received by the taxpayer in the 1982 and 1983 taxation years from manufacturing or processing (including "chrome applications”) for work described in categories (c) and (d). ...

., Seona Wilder, Dara Wilder, Gerald Byerlay, C & C Auto Truck and Equipment Sales Inc., Diversified Machine Tool Inc. ...

HER MAJESTY THE QUEEN   MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: STRATAS J.A.   ... Hutchinson Matthew Gourlay   For The Appellant   Janie Payette Sylvain Ouimet Chantal Roberge   For The Respondent   SOLICITORS OF RECORD: Blake, Cassels & Graydon LLP Toronto, Ontario Osler, Hoskin & Harcourt Toronto, Ontario Henein Hutchinson LLP Toronto, Ontario   For The Appellant   William F. Pentney Deputy Attorney General of Canada   For The Respondent     ...

LASKIN J.A.     BETWEEN: GLENCORE CANADA CORPORATION Appellant and HIS MAJESTY THE KING Respondent Heard at Toronto, Ontario, on April 19, 2023. ... LASKIN J.A.   Date: 20240105 Docket: A-301-21 Citation: 2024 FCA 3 CORAM: BOIVIN J.A. ... LASKIN J.A.     BETWEEN: GLENCORE CANADA CORPORATION Appellant and HIS MAJESTY THE KING Respondent REASONS FOR JUDGMENT WOODS J.A. ...

Respondent       A-153-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   TIMOTHY WALLACE Respondent       A-154-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   JOHN CASSILS Respondent       A-155-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   MARIA WONG Respondent     A-156-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   ROBERT GLASS Respondent       A-157-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   JOHN ZAYTSOFF Respondent       A-158-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   BRIAN MCGAVIN Respondent       A-159-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   AEBAG HOLDINGS LTD. ... Respondent         Heard at Vancouver, British Columbia, on February 7, 2008. ... Respondent       A-153-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   TIMOTHY WALLACE Respondent         A-154-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   JOHN CASSILS Respondent     A-155-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   MARIA WONG Respondent       A-156-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   ROBERT GLASS Respondent       A-157-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   JOHN ZAYTSOFF Respondent       A-158-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   BRIAN MCGAVIN Respondent       A-159-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   AEBAG HOLDINGS LTD. ...

GLEASON J.A.     BETWEEN: HIS MAJESTY THE KING Appellant and MICROBJO PROPERTIES INC. ... GLEASON J.A.   DATED: JULY 5, 2023   APPEARANCES: Perry Derksen Laura Lumpano Eric Brown   For The Appellant Yves St-Cyr Jacob Yau Caroline Harrel For The Respondents SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Ontario   For The Appellant Dentons Canada LLP Toronto, Ontario   For The Respondents     ...

FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DocketS: A-340-13 and A-120-14   STYLE OF CAUSE: BROWN v HMQ     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: September 10, 2014   REASONS FOR JUDGMENT BY: WEBB J.A.   ... STRATAS J.A.   DATED: December 17, 2014   APPEARANCES: Self-represented   For The Appellant   H. ... Pentney Deputy Attorney General of Canada Ottawa, Ontario   For The Respondent     ...

NEAR J.A.     BETWEEN: AGRACITY LTD Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on September 30, 2015. ... DOCKET: A-511-14     STYLE OF CAUSE: AGRACITY LTD v. HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: September 30, 2015   REASONS FOR JUDGMENT BY: WEBB J.A.   ... NEAR J.A.   DATED: December 16, 2015   APPEARANCES: Justin Kutyan Thang Trieu   For The Appellant   Pascal Tétrault   For The Respondent   SOLICITORS OF RECORD: KPMG Law LLP Toronto, Ontario   For The Appellant William F. ...

Ground one — Failure to keep adequate books & records [36]            The Minister identified a number of deficiencies in the Appellant’s books and records. ... MINISTER OF NATIONAL REVENUE     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: mARCH 15, 2016   REASONS FOR JUDGMENT BY: RYER J.A.   ... BOIVIN J.A.   DATED: MARCH 24, 2016   APPEARANCES: E. Blake Bromley For The Appellant Selena Sit Lynn M. ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 7, 2014   REASONS FOR JUDGMENT BY: WEBB J.A.   ... BOIVIN J.A.   DATED: November 7, 2014   APPEARANCES: Self-represented   For The Appellants   Erin Strashin   For The Respondent   SOLICITORS OF RECORD: William F. Pentney Deputy Attorney General of Canada Ottawa, Ontario   For The Respondent     ...