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Canada (Minister of National Revenue), 2002 FCT 299                                                                                                                                              Date: 20020320                                                                                                                                             Docket: T-32-02                                                                                                                    Neutral Citation: 2002 FCT 299 Ottawa, Ontario, this 20 th day of March, 2002 Present: The Honourable Mr. Justice Pinard Between:                                 JAYLYNN ENTERPRISES LIMITED, a body corporate,                                 ROBERT J. ... RICHARDS;                                                                                                                                                       Applicants                                                                              - and-                                           THE MINISTER OF NATIONAL REVENUE;                                                                                                                                                    Respondent UPON MOTION by the respondent, the Minister of National Revenue, for: 1.                    ...

WOO                                                                                                                                                         Plaintiffs                                                                                  and                                  THE CANADA CUSTOMS AND REVENUE AGENCY                                             THE ATTORNEY GENERAL OF CANADA                                                                                                                                                                                                                                         Defendants                                                                             ORDER The defendants' motion to strike the application for a declaratory judgment made by the plaintiffs pursuant to ss. 18(1)(a) and (b) of the Federal Court Act and 7, 11(b), 24(1) and 26 of the Canadian Charter of Rights and Freedoms is allowed with costs. ... WOO                                                                                                                                                         Plaintiffs                                                                                  and                                  THE CANADA CUSTOMS AND REVENUE AGENCY                                             THE ATTORNEY GENERAL OF CANADA                                                                                                                                                                                                                                         Defendants                                                             REASONS FOR ORDER RICHARD MORNEAU, PROTHONOTARY: [1]                 The Court has before it a motion by the defendants to strike the application for a declaratory judgment made by the plaintiffs pursuant to ss. 18(1)(a) and (b) of the Federal Court Act and 7, 11(b), 24(1) and 26 of the Canadian Charter of Rights and Freedoms. [2]                 The reasons given by the defendants are that this Court has no jurisdiction to hear the said application since it is asking the Court to vacate the assessments made against the plaintiffs for the taxation years between 1982 and 1994. [3]                 The defendants further contended that the arguments made in support of the application are clearly without foundation and as such the application is frivolous or vexatious and an abuse of the process of this Court. ... Trad. a.                         Federal Court of Canada                                   Trial Division                                                              Date: 20011207                                                            Docket: T-783-00 Between: YVES BEAUDRY LAURENT BÉLANGER JAMES BULLOCK YVES CHARBONNEAU RICHARD CHARLTON MARIE-FRANÇOISE DESGRANGES DAVID ELKINS RAPHAËL EVANSON CHRISTOPHER W. ...

Canada, 2002 FCT 401 Date: 20020410 Docket: T-1881-01 Neutral Citation: 2002 FCT 401 Toronto, Ontario, Wednesday, the 10 th day of April, 2002 PRESENT:     THE HONOURABLE MADAM JUSTICE DAWSON BETWEEN:                                              GLENN ALEXANDER ROSS                                                                                                                           Applicant                                                                              - and-                                             HER MAJESTY THE QUEEN                                                 IN RIGHT OF CANADA                                                                                                                                                      Respondent                                      REASONS FOR ORDER AND ORDER [1]                 The issue raised on this application for judicial review is whether on May 16, 2001, by application of certain limitation provisions, the Canada Customs and Revenue Agency ("CCRA") was out of time to issue a Requirement to Pay ("Requirement") in respect of a tax debt owed by Mr. ... Dawson"                                                                                                                                                    J.F.C.C.                                                                      FEDERAL COURT OF CANADA                                 Names of Counsel and Solicitors of Record                                 COURT NO:                                                        T-1881-01 STYLE OF CAUSE:                                            GLENN ALEXANDER ROSS                                                                                                     Applicant- and- HER MAJESTY THE QUEEN IN RIGHT OF CANADA                                                                                                                            Respondent DATE OF HEARING:                           THURSDAY, MARCH 14, 2002 PLACE OF HEARING:                                      VANCOUVER, BRITISH COLUMBIA REASONS FOR ORDER AND ORDER BY:                                               DAWSON J. ...

Canada (Customs and Revenue Agency), 2002 FCT 618                                                                                                                                              Date: 20020531                                                                                                                                         Docket: T-1030-01                                                                                                                    Neutral Citation: 2002 FCT 618 Between:                                      GRACE EDWARDS AND KENNETH EDWARDS                                                                                                                                                       Applicants                                                                              - and-                                       CANADA CUSTOMS AND REVENUE AGENCY                                                                                                                                                    Respondent                                                             REASONS FOR ORDER PINARD, J.:         The applicants seek judicial review of a decision under section 18.1 of the Federal Court Act, R.S.C. 1985, c. ...                                                                  * * * * * * * * * * * * [10]       In Boudreault v. ... JUDGE OTTAWA, ONTARIO May 31, 2002                                                        FEDERAL COURT OF CANADA                                                                     TRIAL DIVISION                                 NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                            T-1030-01 STYLE OF CAUSE:                                            Grace Edwards and Kenneth Edwards v. ...

RALSTON (CANADA) INC.                                                                                                                                                           Plaintiff                                                                              - and-                                                         HER MAJESTY THE QUEEN                                                                                                                                                       Defendant                                                REASONS FOR ORDER AND ORDER [1]                 The present file originated by way of an appeal from a decision of the Canadian International Trade Tribunal (the "CITT") pursuant to section 81.19 of the Excise Tax Act, R.S.C. 1985, c. ... Consequently, the plaintiff's action is dismissed with costs.                                                                                                                                                                                                                                                                                                  ...

The Queen, 2001 FCT 988 Date: 20010905 Docket: T-48-98 Neutral citation: 2001 FCT 988 BETWEEN:                                                    PENNER INTERNATIONAL INC.                                                                                                                                                           Plaintiff                                                                              - and-                                                         HER MAJESTY THE QUEEN                                                                                                                                                       Defendant                                                                               AND                                                                                                                                            Docket: T-49-98 BETWEEN:                                                           BISON DIVERSIFIED INC.                                                                                                                                                           Plaintiff                                                                              - and-                                                         HER MAJESTY THE QUEEN                                                                                                                                                       Defendant                                                             REASONS FOR ORDER HENEGHAN J. ...

        [4]         Subsection 224(1.3) of the ITA reads as follows:    224 ...                                     “ Yvon Pinard ”                                  Judge   OTTAWA, ONTARIO November 22, 2005         Certified true translation Michael Palles                                                                    FEDERAL COURT                                                            SOLICITORS OF RECORD     DOCKET:                                                      T-1253-02   STYLE OF CAUSE:                                     HER MAJESTY THE QUEEN IN RIGHT OF CANADA v. ...                                  “ Yvon Pinard ”                                                          Judge     Certified true translation Michael Palles   ...

Canada (Attorney General), 2002 FCT 410 Date: 20020411 Docket: T-698-01 Neutral citation: 2002 FCT 410 BETWEEN:                                                     CHRISTOPHER ROBIN ISAAC                                                                                                                                                      Applicant                                                                                  and                                                         THE ATTORNEY GENERAL OF CANADA                                                                                                                                                Respondent                                               REASONS FOR ORDER AND ORDER HENEGHAN J. ... Ottawa, Ontario April 11, 2002                          FEDERAL COURT OF CANADA                                           TRIAL DIVISION    NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                            T-698-01 STYLE OF CAUSE:                                                    Christopher Robin Isaac v. ... DATED:                     April 11, 2002 APPEARANCES: Christopher Robin Isaac                                 APPLICANT Linda Bell                                                           FOR RESPONDENT SOLICITORS OF RECORD:-                                                                             FOR APPLICANT Deputy Attorney General of Canada            FOR RESPONDENT Department of Justice Vancouver, British Columbia [1] Respondent's Application Record, page 8. ...

Justice Blais BETWEEN:                                                   SEASPAN INTERNATIONAL LTD.                                                                                                                                                          Plaintiff                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Defendant                                      REASONS FOR JUDGMENT AND JUDGMENT              By these actions the plaintiff Seaspan International Ltd. seeks to obtain a refund from the defendant Her Majesty The Queen for federal sales tax and excise tax paid on diesel fuel it had purchased. [2]                               The plaintiff is a company incorporated under the laws of British Columbia, having an office in North Vancouver, B.C., carrying out the business of operating a tug and barge service on the British Columbia coast and internationally. ... Justice Blais: DATED:                         June APPEARANCES:                                  Mr. ...

  * * * * * * * * * *   [11]            The Minister’s Delegate relies upon Information Circular 92-2 and the case of Young v. ...       * * * * * * * * * *       [16]            The applicant submits that the Minister’s Delegate erred by taking account of irrelevant considerations and ignoring relevant ones. ...   * * * * * * * * * *   [26]            For all the above reasons, the application for judicial review is dismissed, with costs.     ...