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SHARLOW J.A.                         STRATAS J.A.   BETWEEN:   ROGER R. PRESSEAULT and CLAIRE PRESSEAULT   Appellants and   HER MAJESTY THE QUEEN   Respondent       Heard at Ottawa, Ontario, on October 17, 2012. ... DELIVERED FROM THE BENCH BY:                          Sharlow J.A.       ...

"Marc Noël" J.A.       “I agree               Johanne Gauthier J.A.”   ... TRUDEL J.A.   DATED:                                                                                 MARCH 08, 2013     APPEARANCES:   Patrick Lindsay Jean-Philippe Couture   FOR THE APPELLANT   Cynthia Isenor FOR THE RESPONDENT     SOLICITORS OF RECORD:   Borden Ladner Gervais Calgary, Alberta   FOR THE APPELLANT   William F. Pentney Deputy Attorney General of Canada FOR THE RESPONDENT       ...

Docket: A-409-11 BETWEEN: BRIAN BARKWILL Appellant and HER MAJESTY THE QUEEN Respondent     Docket: A-405-11 BETWEEN: DONALD CERCONE Appellant and HER MAJESTY THE QUEEN Respondent   Docket: A-406-11   BETWEEN: TOM OLIVO Appellant and   HER MAJESTY THE QUEEN Respondent       Docket: A-407-11   DAN DAIR   Appellant and     HER MAJESTY THE QUEEN Respondent     Docket: A-408-11   DONALD CHRISHOLM   Appellant   and     HER MAJESTY THE QUEEN Respondent       Docket: A-410-11   JENNIFER CASS Appellant   and     HER MAJESTY THE QUEEN Respondent       Heard at Ottawa, Ontario, on January 30, 2013. ... Docket: A-409-11 BETWEEN: BRIAN BARKWILL Appellant and HER MAJESTY THE QUEEN Respondent   Docket: A-405-11 BETWEEN: DONALD CERCONE Appellant and HER MAJESTY THE QUEEN Respondent               Docket: A-406-11   BETWEEN: TOM OLIVO Appellant and   HER MAJESTY THE QUEEN Respondent           Docket: A-407-11   DAN DAIR   Appellant and     HER MAJESTY THE QUEEN Respondent     Docket: A-408-11   DONALD CHRISHOLM   Appellant   and     HER MAJESTY THE QUEEN Respondent     Docket: A-410-11   JENNIFER CASS Appellant   and     HER MAJESTY THE QUEEN Respondent   REASONS FOR JUDGMENT PELLETIER J.A. [1]                This is an appeal from a decision of the Tax Court of Canada dismissing 6 appeals which were heard together on common evidence. ... Denis Pelletier” J.A.     “I agree       Johanne Gauthier”   “I agree       Robert M. ...

  [2]                The appeal will be dismissed with costs.     “Marc Noël” J.A. ... DELIVERED FROM THE BENCH BY:                             Noël J.A.       APPEARANCES:   David A. MacKenzie FOR THE APPELLANT   Sharon Johnston FOR THE RESPONDENT     SOLICITORS OF RECORD:   Szemenyei MacKenzie Godin LLP London, Ontario   FOR THE APPELLANT   Myles J. ...

As I was persuaded that the summons in the case at bar had in fact been served on the judgment debtor and her counsel, I proceeded with the taxation and noted the judgment creditor's bill of costs, which reads as follows:                   ITEM      PROCEDURE      UNIT      AMOUNT      7      Disclosure of documents,          including affidavit      5      $500.00      13(a)      Preparation for hearing      5      $500.00      14(1)      Hearing (1998-05-27) 1 hour      3      $300.00      24      Travel by counsel for hearing      5      $500.00      26      Taxation of costs      6      $600.00                           SUB-TOTAL FEES          $2,400.00      1(4)      Travel costs of counsel for          judgment creditor          $880.20          TOTAL FEES + DISBURSEMENTS          $3,280.20 (3)      This bill of costs is identical to that submitted for taxation in case IT A-6175-97, Clément Glode. (4)      For the reasons explained to counsel for the judgment creditor at the hearing, I simply cannot award fees and disbursements here for services which, if I may so put it, "benefited" both cases in question and which have already been offset in the taxation of the sister case, namely IT A-6175-97. ... I can only provide compensation in the case at bar for separate services not related to the preparation and adjudication of the first case. (5)      The following is the breakdown of the amounts which I award for costs:      ITEM      UNIT      AMOUNT      7      3      $300.00      13(a)      3      $300.00      14(1)      0      $0.00      24      0      $0.00               26      0      $0.00                       TOTAL FEES      $600.00 (6)      On disbursements, as mentioned at the hearing, I award the sum of $0.00. (7)      The judgment creditor"s bill of costs is thus taxed and allowed in the amount of $600.00. ... FEDERAL COURT OF CANADA      DATE: 19981217      DOCKET: IT A-6176-97 In re the Income Tax Act      and In re one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Unemployment Insurance Act, Between: DANIELLE GLODE 50 chemin du Moulin Lac Beauport, Quebec      G0A 2C0      Judgment debtor      TAXATION OF COSTS- REASONS      FEDERAL COURT OF CANADA TRIAL DIVISION      NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No:      IT A-6176-97 STYLE OF CAUSE:      In re the Income Tax Act                  and              In re one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Unemployment Insurance Act,              Between:              DANIELLE GLODE              50 chemin du Moulin              Lac Beauport, Quebec              G0A 2C0      Judgment debtor PLACE OF HEARING:      Ottawa, Ontario DATE OF HEARING:      December 7, 1998 TAXATION- REASONS:      Marc D. ...

"Marc Noël"                                                                                                                                                                       J.A.                        ... JEAN-MARC SIMARD PLACE OF HEARING:                                             Montréal DATE OF HEARING:                                               November 6, 2003 REASONS FOR JUDGMENT:                                Noël J.A. CONCURRED IN BY:                                              Décary J.A. ...

BETWEEN:                                               E.F. ANTHONY MERCHANT                                                                                                                                   Appellant AND:                                               HER MAJESTY THE QUEEN                                                                                                                               Respondent                     Heard at Saskatoon, Saskatchewan, Wednesday, February 14, 2001                        Judgment delivered from the Bench at Saskatoon, Saskatchewan,                                                 Wednesday, February 14, 2001 REASONS FOR JUDGMENT OF THE COURT BY:                     LÉTOURNEAU J.A. Date: 20010214 Docket: A-320-98 2001 FCA 19 CORAM:          DESJARDINS J.A. ... BETWEEN:                            E.F. ANTHONY MERCHANT                                                                                                                                   Appellant AND:                                               HER MAJESTY THE QUEEN                                                                                                                               Respondent                                REASONS FOR JUDGMENT OF THE COURT                               (Delivered from the Bench at Saskatoon, Saskatchewan                                              on Wednesday, February 14, 2001) LÉTOURNEAU J.A. ...

Canada Revenue Agency, 2006 FCA 235 Date: 20060621 Docket: A-36-06 Citation: 2006 FCA 235 CORAM:        NOËL J.A.                         ... Date: 20060621 Docket: A-36-06 Citation: 2006 FCA 235 CORAM:        NOËL J.A.                         ... CANADA REVENUE AGENCY PLACE OF HEARING:                                                         Toronto, ON DATE OF HEARING:                                                           June 21, 2006 REASONS FOR JUDGMENT OF THE COURT BY:        (NOËL, NADON, SEXTON JJ.A.) ...

BETWEEN:                                                              BORIS NETUPSKY                                                                                                                                             Appellant                                                                            and                                     CANADA CUSTOMS AND REVENUE AGENCY                                                                                                                                         Respondent                                         Dealt with in writing without appearance of parties.                                      ... BETWEEN:                                                              BORIS NETUPSKY                                                                                                                                             Appellant                                                                            and                                     CANADA CUSTOMS AND REVENUE AGENCY                                                                                                                                         Respondent                                                         REASONS FOR ORDER Sharlow J.A. [1]                On June 5, 2003, the appellant Mr. ... Sharlow"                              J.A. "I agree      J. ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: April 27, 2015   REASONS FOR JUDGMENT BY: WEBB J.A.   ... RENNIE J.A.   DATED: MAY 22, 2015   APPEARANCES: Peter V. Aprile Yoni Moussadji   For The Appellant   Arnold Bornstein Laurent Bartleman   For The Respondent   SOLICITORS OF RECORD: ATX Law Toronto, Ontario   For The Appellant   William F. Pentney Deputy Attorney General of Canada Ottawa, Ontario   For The Respondent     ...