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FCA

Potvin v Canada (Attorney General), 2013 FCA 184

Potvin v Canada (Attorney General), 2013 FCA 184   Date: 20130717   Docket: A-149-13   Citation: 2013 FCA 184 Present:   PELLETIER J.A.     ... Date: 20130717   Docket: A-149-13   Citation: 2013 FCA 184 Present:   PELLETIER J.A.     ... Pentney Deputy Attorney General of Canada   appelLants On their own behalf           FOR THE RESPONDENT     ...
FCA

Nowak v. Canada, 2012 FCA 1

SHARLOW J.A.                         STRATAS J.A.   BETWEEN: RAYMOND NOWAK Appellant and   HER MAJESTY THE QUEEN Respondent       Heard at Toronto, Ontario, on January 9, 2012. ...   [5]                The appeal will be dismissed with costs.   "K. ... DELIVERED FROM THE BENCH BY:                             SHARLOW J.A.       ...
FCA

Guibord v. Canada, 2011 FCA 344

TRUDEL J.A.   DATED:                                                                                 December 14, 2011     APPEARANCES:   Charles Gibson Ian Houle   FOR THE APPELLANT   Josée Tremblay Natasha Wallace   FOR THE RESPONDENT     SOLICITORS OF RECORD:   Vincent Dagenais Gibson Ottawa, Ontario     FOR THE APPELLANT   Myles J. ... Kirvan Ottawa, Ontario   FOR THE RESPONDENT     ...
FCA

Gaisford v. Canada, 2011 FCA 28

  [8]                I would therefore dismiss this appeal without costs.     ... Mainville" J.A.     “I agree             Marc Nadon J.A.”   “I agree             J.D. ... PELLETIER J.A.   DATED:                                                                                  January 27, 2011     APPEARANCES:   George Gaisford FOR THE APPELLANT ON HIS OWN BEHALF   Marla Teeling FOR THE RESPONDENT     SOLICITORS OF RECORD:   Myles J. ...
FCA

Bellrose v. Canada, 2012 DTC 5068 [at at 6922], 2012 FCA 67

DAWSON J.A.                         TRUDEL J.A.     BETWEEN: CECIL BELLROSE   Appellant   and   HER MAJESTY THE QUEEN   Respondent     Heard at Edmonton, Alberta, on February 14, 2012. ... DAWSON J.A.                         TRUDEL J.A.     BETWEEN: CECIL BELLROSE   Appellant   and   HER MAJESTY THE QUEEN   Respondent     REASONS FOR JUDGMENT   DAWSON J.A. [1]                At all material times the appellant, Mr. ... Her Majesty the Queen     PLACE OF HEARING:                                    Edmonton, Alberta     DATE OF HEARING:                                       February 14, 2012     REASONS FOR JUDGMENT BY:                Dawson J.A.     ...
FCA

Canada v. Stapley, 2006 DTC 6075, 2006 FCA 36

SEXTON J.A.                                                 EVANS J.A. ... I.           INTRODUCTION [1]                This is an appeal from Stapley v. ...
FCA

Spence v. Canada Revenue Agency, 2012 DTC 5061 [at at 6872], 2012 FCA 58

  [9]                For these reasons, the appeal will be dismissed with costs.       ... DELIVERED FROM THE BENCH BY:                             SHARLOW J.A.       ... Kirvan Deputy Attorney General of Canada FOR THE RESPONDENT         ...
FCA

Demchynski v. Canada (the King), 2025 FCA 72

PAMEL J.A.     BETWEEN:     EDWARD DEMCHYNSKI     Appellant     and     HIS MAJESTY THE KING     Respondent   Heard at Winnipeg, Manitoba, on March 26, 2025. ... PAMEL J.A.     BETWEEN:     EDWARD DEMCHYNSKI     Appellant     and     HIS MAJESTY THE KING     Respondent   REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Winnipeg, Manitoba, on March 26, 2025). ... PAMEL J.A.   DELIVERED FROM THE BENCH BY: PAMEL J.A. APPEARANCES: Jeff Pniowsky Matthew Dalloo   For The Appellant   David Silver Michael Reimer   For The Respondent   SOLICITORS OF RECORD: Thompson Dorfman Sweatman LLP Barristers and Solicitors Winnipeg, Manitoba   For The Appellant   Shalene Curtis-Micallef Deputy Attorney General of Canada   For The Respondent         ...
FCA

Tele-Mobile Company Partnership v. Canada, 2013 FCA 149, aff'g 2012 TCC 256

Mainville” J.A.   “I agree             Johanne Trudel J.A.”   “I agree             David Stratas J.A.”   ...       « bon »       coupon   « bon » Sont compris parmi les bons les pièces justificatives, reçus, billets et autres pièces. ...       « fraction de taxe »       tax fraction   « fraction de taxe » Quant à la valeur ou la valeur de rabais ou d’échange d’un bon:   a) dans le cas où le bon est accepté en contrepartie, même partielle, d’une fourniture effectuée dans une province participante, le résultat du calcul suivant:               A/B               où:               A                 représente la somme du taux fixé au paragraphe 165(1) et du taux de taxe applicable à la province,             B                 la somme de 100   % et du pourcentage déterminé selon l’élément A;   b) dans les autres cas, le résultat du calcul suivant:               C/D               où:               C                 représente le taux fixé au paragraphe 165(1),             D                 la somme de 100   % et du pourcentage déterminé selon l’élément C ...
FCA

Canada (National Revenue) v. ConocoPhillips Canada Resources Corp., 2014 FCA 297, rev'g 2013 FC 1192

BETWEEN:   MINISTER OF NATIONAL REVENUE   Appellant   and   CONOCOPHILLIPS CANADA RESOURCES CORP.   ... NEAR J.A.   DATED: DEcember 15, 2014   APPEARANCES: Josée Tremblay Shane Aikat   For The Appellant   Al Meghji Martha MacDonald   For The Respondent   SOLICITORS OF RECORD: William F. ...

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