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CONCURRED IN BY:                                                                                   RICHARD C.J.                                                                                                                         ... Date: 20000319 Docket: A-828-00 Neutral citation: 2001 FCA 74 CORAM:        RICHARD C.J STRAYER J.A. ... BETWEEN:                                            HER MAJESTY THE QUEEN and                                  THE MINISTER OF NATIONAL REVENUE                                                                                                                              Appellants,                                                                   - and-                                              GEORGE WILLIAM HARRIS, on his own behalf, and on behalf of a class of Plaintiffs comprised of all individuals and others required to file returns pursuant to section 150 of the Income Tax Act, 1985 c. 1 (5 th Supp.) as amended, excepting those filers as described in paragraph 2 of this Claim, Respondent.                                               ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: September 28, 2015   REASONS FOR JUDGMENT OF THE COURT BY: GAUTHIER J.A. ... Ward   For The Appellant   Arnold H. Bornstein For The Respondent   SOLICITORS OF RECORD: Bennett Jones LLP Barristers and Solicitors Toronto, Ontario   For The Appellant   William F. Pentney Deputy Attorney General of Canada For The Respondent     ...

Canada, 2005 FCA 431 Date: 20051214 Docket: A-154-05 Citation: 2005 FCA 431 CORAM:        DÉCARY J.A.                         ... Date: 20051214 Docket: A-154-05 Citation: 2005 FCA 431 CORAM:        DÉCARY J.A.                         ... APPEARANCES: Robert Hayhoe                                                 Steven McLeod                                                FOR THE APPELLANT Wendy Burnham Deborah Horowitz                                             FOR THE RESPONDENT SOLICITORS OF RECORD: Miller Thomson LLP Toronto, Ontario                                               FOR THE APPELLANT John H. ...

Subsection 227 (10)   227. (10) The Minister may at any time assess any amount payable under       (a) subsection 227(8), 227(8.1), 227(8.2), 227(8.3) or 227(8.4) or 224(4) or 224(4.1) or section 227.1 or 235 by a person,  ...     ... Barnwell FOR THE APPELLANT   Eric Noble  Samantha Hurst FOR THE RESPONDENT     SOLICITORS OF RECORD:   Osborne G. Barnwell Barrister & Solicitor  Toronto, Ontario   FOR THE APPELLANT   Myles J. ...

BETWEEN:                                                                  PETER HOCK                                                                                                                                             Appellant                                                                            and                                                     HER MAJESTY THE QUEEN                                                                                                                                                                                                                       Respondent                                    Heard at Vancouver, British Columbia October 5, 2004.                           ... Malone"        J.A.                                       FEDERAL COURT OF APPEAL                                                     NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                  A-604-03                       STYLE OF CAUSE: Peter Hock v. ... DATE OF HEARING:                                   October 5, 2004           REASONS FOR JUDGMENT: DÉCARY, NADON, MALONE JJ.A. ...

Denis Pelletier" J.A.       “I agree.             Pierre Blais C.J.”     ... BURNS MARK HESELTINE   FOR THE APPELLANT   KEN S. SKINGLE Q.C. FOR THE RESPONDENT     SOLICITORS OF RECORD:   MYLES J. KIRVAN DEPUTY ATTORNEY GENERAL OF CANADA   FOR THE APPELLANT   FELESKY FLYNN LLP CALGARY, ALBERTA FOR THE RESPONDENT       ...

(a) The disposition of the shares provided an additional taxable capital gain for the taxation year in the amount of $27,768.75 calculated as follows: Total proceeds of disposition                   $37,025.00 Less: ACB                                                    $          0.00 Capital gain                                                  $37,025.00_______________ Taxable capital gain                                     $27,768.75 (b) The shares were held in the name of the Appellant and therefore were capital property of the Appellant. ... Denis Pelletier"                                                                                                               J.A. "I agree      Robert Décary j.a." "I agree      Gilles Létourneau j.a. ...

WOODS J.A.   BETWEEN:     THE ARMOUR GROUP LIMITED     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Halifax, Nova Scotia, on April 24, 2018. ... WOODS J.A.   BETWEEN:     THE ARMOUR GROUP LIMITED     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   This is an appeal from the judgment of Justice Paris of the Tax Court of Canada (2017 TCC 65) (TCC) who dismissed the appeal of The Armour Group Limited (AGL) from a reassessment which denied AGL’s claim for a deduction for a lease cancellation fee of $2.24 million in 2003. [2]   For the reasons that follow I would dismiss this appeal. ... The reference to the “Lands” is in the following recital in the transfer agreement: WHEREAS: … 2.   ...

      [58]            It remains only to apply this conclusion to the present case. ... Conclusion [69]            For these reasons, I would dismiss the appeal with costs.       ... Sharlow” J.A.     “I agree            Pierre Blais, Chief Justice”   “I agree            Gilles Létourneau J.A.”         ...

  [30]            I would dismiss the appeal with costs.   “Marc Noël” J.A.   “I agree         J.D. Denis Pelletier J.A.”   “I agree         Johanne Trudel J.A.”     ... Deputy Attorney General of Canada FOR THE RESPONDENT       ...