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BOIFOR EQUIPMENT INC.   PLACE OF HEARING: Montréal, Quebec     DATE OF HEARING: April 3, 2019     REASONS FOR JUDGMENT BY: PELLETIER J.A.     ... DE MONTIGNY J.A.     DATED: April 4, 2019     APPEARANCES: Julien Dubé-Senécal Simon Petit   For the appellant   Guillaume Richard   For the respondent   SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada Montréal, Quebec   For the appellant   PwC Law Montréal, Quebec   For the respondent     ...

Canada, docket A-933-96      A-933-96 CORAM:      PRATTE, J.A.          STONE, J.A.          MCDONALD, J.A. BETWEEN:                   DESIGN BUILD LTD.      ... BETWEEN:                   DESIGN BUILD LTD.      Applicant     - and-      HER MAJESTY THE QUEEN      Respondent      REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Halifax, Nova Scotia on Wednesday, October 15, 1997) STONE, J.A.      ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: June 25, 2019   REASONS FOR JUDGMENT OF THE COURT BY: GAUTHIER J.A. ... LASKIN J.A.   DELIVERED FROM THE BENCH BY: STRATAS J.A. APPEARANCES: Arthur Birnbaum   FOR THE APPELLANT   Carol Calabrese For The Respondent   SOLICITORS OF RECORD: Birnbaum Law Barrister and Solicitor   For The Appellant   Nathalie G. ... Drouin Deputy Attorney General of Canada For The Respondent       ...

JEREMY COOPERSTOCK, AND CANADIAN TRANSPORTATION AGENCY     PLACE OF HEARING: Montréal, Quebec   DATE OF HEARING: September 4, 2019   REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. ... RIVOALEN J.A.   DELIVERED FROM THE BENCH BY: NADON J.A. APPEARANCES: Patrick Girard Rémi Leprévost   For The Appellant AIR CANADA   Allan Matte   For The Respondent CANADIAN TRANSPORTATION AGENCY   SOLICITORS OF RECORD: Stikeman Elliott LLP Montréal, Quebec   For The Appellant AIR CANADA   Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Ontario   For The Respondent CANADIAN TRANSPORTATION AGENCY       ...

LEBLANC J.A.   BETWEEN:   ALEXANDRE LE BOUTHILLIER   Appellant   and   HER MAJESTY THE QUEEN   Respondent   Heard online by videoconference hosted by the registry on June 15, 2021. ... LEBLANC J.A.   BETWEEN:   ALEXANDRE LE BOUTHILLIER   Appellant   and   HER MAJESTY THE QUEEN   Respondent   REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on June 15, 2021). ... Laval, Quebec   For the Appellant   Nathalie G. Drouin Deputy Attorney General of Canada For the Respondent     ...

BETWEEN:                                                               NARINDER DHIR                                                                                                                                             Applicant                                                                            and                                                     HER MAJESTY THE QUEEN                                                                                                                                         Respondent                                 Heard at Vancouver, British Columbia, on October 22, 2003.           ... BETWEEN:                                                               NARINDER DHIR                                                                                                                                             Applicant                                                                            and                                                     HER MAJESTY THE QUEEN                                                                                                                                         Respondent                                      REASONS FOR JUDGMENT OF THE COURT             (Delivered from the Bench at Vancouver, British Columbia on October 22, 2003) DESJARDINS J.A. [1]                The applicant, Mr. ... "Alice Desjardins"          J.A.                                                   ...

For the reasons that follow, I would dismiss the Crown’s appeals.       ... Moon Melissa Danish FOR THE APPELLANT     J.R. Norman Boudreau FOR THE RESPONDENT     SOLICITORS OF RECORD:   Myles J. Kirvan Deputy Attorney General of Canada FOR THE APPELLANT     Booth, Dennehy Winnipeg, Manitoba FOR THE RESPONDENT       ...

ROBERTSON J.A.          NOËL J.A.      BETWEEN: HER MAJESTY THE QUEEN Appellant- and-      PINOT HOLDINGS LTD. ... Date: 19991116 Docket: A-689-95 CORAM:      DÉCARY J.A.          ROBERTSON J.A.          ...

In subsection 94.1(1), the term debt appears in the following set of words: “an ‘offshore investment fund property’ […] is […] a share of […] an interest, or a debt of […] a non-resident entity […] that may reasonably be considered to derive its value, directly or indirectly, primarily from portfolio investments […] in shares […] indebtedness […] interests in […] funds or entities […] commodities […] real estate […] resource properties […] [foreign] currency […] options to acquire or dispose of any of the foregoing, […] or any combination of the foregoing”. [57]   As can be seen, a simple reading shows that a debt of a non-resident entity, may derive its value from portfolio investments that fluctuate over time. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: OTTAWA, ONTARIO   DATE OF HEARING: November 13, 2019   REASONS FOR JUDGMENT BY: NOËL C.J.   ... RIVOALEN J.A.   DATED: FEBRUARY 18, 2020   APPEARANCES: Guy Du Pont Anne-Sophie Villeneuve Brandon Wiener   For The Appellant BAREJO HOLDINGS ULC   Simon Petit Philippe Dupuis Julien Wohlhuter   For The Respondent HER MAJESTY THE QUEEN   SOLICITORS OF RECORD: Davies Ward Phillips & Vineberg LLP Montréal, Quebec   For The Appellant BAREJO HOLDINGS ULC   Nathalie G. ...

Canada, 2000 DTC 6207 (FCA) Date: 20000313 Docket: A-516-97 CORAM:      LÉTOURNEAU J.A.          ROTHSTEIN J.A.          SHARLOW J.A. BETWEEN:      CANADIAN IMPERIAL BANK OF COMMERCE      Appellant     - and- HER MAJESTY THE QUEEN      Respondent      REASONS FOR JUDGMENT SHARLOW J.A. [1]      Canadian Imperial Bank of Commerce (CIBC), in filing its income tax returns for the 1977 taxation year, claimed an inventory allowance under paragraph 20(1)(gg) of the Income Tax Act for its gold and silver bullion. ... "I agree      Gilles Létourneau J.A." "I agree      Marshall Rothstein J.A. ...