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      [11]            I would dismiss the appeal with costs.   “Marc Noël” J.A.   “I agree           M. Nadon J.A.”   “I agree           John M. Evans J.A.”   ... KIRVAN Deputy Attorney General of Canada FOR THE RESPONDENT       ...

LOCKE J.A.   BETWEEN:     9178-3472 QUÉBEC INC.     Appellant     and     MINISTER OF NATIONAL REVENUE     MARTIN DEMERS     CLAUDE-RICHARD CARBONNEAU     CLAUDE LAROSE     GEORGES FLAHIFF     JACQUES LOUIS     Respondents   Heard at Montreal, Quebec, on January 21, 2020. ... LOCKE J.A.   BETWEEN:     9178-3472 QUÉBEC INC.     Appellant     and     MINISTER OF NATIONAL REVENUE     MARTIN DEMERS     CLAUDE-RICHARD CARBONNEAU     CLAUDE LAROSE     GEORGES FLAHIFF     JACQUES LOUIS     Respondents   REASONS FOR JUDGMENT OF THE COURT (Delivered from the bench at Montreal, Quebec, on January 21, 2020.) ... LOCKE J.A.   DELIVERED FROM THE BENCH BY: LOCKE J.A.   APPEARANCES: James Bonhomme   For the Appellant   Mathieu Tanguay   For the Respondents   SOLICITORS OF RECORD: James Bonhomme inc. ...

Respondent       Hearing held at Montréal, Quebec, on September 23, 2009. ...   …   256.(1) Sociétés associées – Pour l’application de la présente loi, deux sociétés sont associées l’une à l’autre au cours d’une année d’imposition si, à un moment donné de l’année:   [...]               ... “Marc Noël” J.A.     “I agree. M. Nadon J.A.”   “I agree. J.D. Denis Pelletier J.A.”       ...

ROUSSEL J.A.     BETWEEN: JASON M. CLOTH Appellant and THE ATTORNEY GENERAL OF CANADA Respondent Heard at Montréal, Quebec, on June 11, 2025. ... THE ATTORNEY GENERAL OF CANADA     PLACE OF HEARING: MONTRÉAL, QUEBEC   DATE OF HEARING: June 11, 2025   REASONS FOR JUDGMENT BY: ROUSSEL J.A.   ... Cédric Primeau   For The Appellant   Louis Sébastien Kloé Sévigny   For The Respondent   SOLICITORS OF RECORD: Davies Ward Phillips & Vineberg LLp Montréal, Quebec   For The Appellant   Shalene Curtis-Micallef Deputy Attorney General of Canada   For The Respondent       ...

Canada, 2006 FCA 67 Date: 20060214 Docket: A-356-05 Citation: 2006 FCA 67 CORAM:        ROTHSTEIN J.A.                         ... Date: 20060214 Docket: A-356-05 Citation: 2006 FCA 67 CORAM:        ROTHSTEIN J.A.                         ... CONCURRED IN BY:                                                          SHARLOW J.A.                                                                                                 ...

Canada (Minister of National Revenue), 2003 FCA 400                                                                                                                                             Date: 20031027                                                                                                                                          Docket: A-511-02 Citation: 2003 FCA 400 CORAM:        RICHARD C.J. ... REASONS FOR JUDGMENT:                                                                                                  NOËL J.A. CONCURRING:                                                                                                                 RICHARD C.J.                                                                                                                                      ...

RENNIE J.A.     BETWEEN: ADE OLUMIDE Appellant and HER MAJESTY THE QUEEN IN RIGHT OF CANADA Respondent REASONS FOR JUDGMENT RYER J.A. [1]                This is an appeal by Mr. ... HER MAJESTY THE QUEEN IN RIGHT OF CANADA     PLACE OF HEARING: Ottawa, Ontario   DATE OF HEARING: JANUARY 13, 2016   REASONS FOR JUDGMENT BY: RYER J.A.   ... RENNIE J.A.   DATED: JANUARY 15, 2016   APPEARANCES: Joanna Hill   For The Respondent SOLICITORS OF RECORD: William F. ...

SCOTT J.A.   BETWEEN:   HER MAJESTY THE QUEEN   Appellant   and   SALAISON LÉVESQUE INC.   ... SCOTT J.A.   DATED: DECEMBER 17, 2014   APPEARANCES: Éric Labbé Danny Galarneau   For the appellant   Louis Tassé Marie-Claude Marcil   For the respondent   SOLICITORS OF RECORD: Larivière Meunier Revenue Quebec Québec, Quebec   For the appellant   Cousin Taylor LLP Montréal, Quebec   For the respondent     ...

  [9]                For these reasons, the appeal will be dismissed with costs.         ... MAINVILLE J.A.   DELIVERED FROM THE BENCH BY:                             LAYDEN-STEVENSON J.A.       APPEARANCES:   Bruce F. Simpson FOR THE APPELLANT   Pascal Tétrault FOR THE RESPONDENT     SOLICITORS OF RECORD:   Barnes, Sammon LLP Ottawa, Ontario FOR THE APPELLANT     Myles J. ...

Canada, 2010 FCA 129 Federal Court of Appeal   Cour d'appel fédérale     Date: 20100518 Docket: A-263-09 Citation: 2010 FCA 129   CORAM:       EVANS J.A.                         ...   [11]            For these reasons, the appeal will be dismissed with costs.     ... DELIVERED FROM THE BENCH BY:                             EVANS J.A.       ...