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RENNIE J.A.   BETWEEN:     CANADIAN IMPERIAL BANK OF COMMERCE     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard by online video conference hosted by the registry on February 16, 2021. ... RENNIE J.A.   BETWEEN:     CANADIAN IMPERIAL BANK OF COMMERCE     Appellant     and     HER MAJESTY THE QUEEN     Respondent   PUBLIC REASONS FOR JUDGMENT WEBB J.A. [1] The Canadian Imperial Bank of Commerce (CIBC) made substantial payments to Aeroplan Limited Partnership (Aeroplan) under the agreement between these companies related to the Aeroplan credit cards issued by CIBC. ... Articles 13(a)(i) and (ii) state: | ||||||||| |||||||| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| |||||||||||||||||||||||||| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| |||||||||||||||||||| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| |||||||||||||||| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||||| |||||||||||||||||||||||| (ii) Thereafter, [Aeroplan] at its own cost shall credit the mileage points to the Aeroplan Account of a Cardholder as reported and calculated by CIBC pursuant to Subsection 13(c) hereof 2 Business Days following receipt of CIBC’s tape or electronic transmission; provided that in the event the net number of mileage points for a Cardholder is a negative number, [Aeroplan] may deduct from such Cardholder's AeropIan Account such negative mileage points. ...

CANADA REVENUE AGENCY     PLACE OF HEARING: Ottawa, Ontario   DATE OF HEARING: November 20, 2018   REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. ... RIVOALEN J.A.   DELIVERED FROM THE BENCH BY: NADON J.A.   APPEARANCES: Jean-Michel Corbeil   For the Applicant   Pierre-Marc Champagne   For the Respondent   SOLICITORS OF RECORD: GOLDBLATT PARTNERS LLP Ottawa, Ontario   For the Applicant   Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Ontario   For the Respondent     ...

Nisreen Ahamed MOHAMED NILAM     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: February 2, 2017   REASONS FOR JUDGMENT BY: BOIVIN J.A.   ... RENNIE J.A.   DATED: MARCH 7, 2017 APPEARANCES: Banafsheh Sokhansanj Mark East   For The Appellant   Douglas Cannon   For The Respondent   SOLICITORS OF RECORD: William F. Pentney Deputy Attorney General of Canada   For The Appellant   Elgin, Cannon and Associates Vancouver, British Columbia For The Respondent   ...

BETWEEN:                                                             JOHN MOLENAAR                                                                                                                                             Appellant                                                                            and                                                     HER MAJESTY THE QUEEN                                                                                                                                         Respondent                                                                    JUDGMENT The appeal is dismissed with costs. ... BETWEEN:                                                             JOHN MOLENAAR                                                                                                                                             Appellant                                                                            and                                                     HER MAJESTY THE QUEEN                                                                                                                                         Respondent                                    Hearing held at Montréal, Quebec on October 18, 2004.                           ... "Gilles Létourneau"                                   J.A. Certified true translation Jacques Deschênes, LLB                                                   FEDERAL COURT OF APPEAL                                                       SOLICITORS OF RECORD DOCKET:                                                                         A-315-03 STYLE OF CAUSE:                                                         JOHN MOLENAAR                                                                                                                                             Appellant and HER MAJESTY THE QUEEN                                                                                                                                         Respondent PLACE OF HEARING:                                                   Montréal, Quebec DATE OF HEARING:                                                     October 18, 2004 REASONS FOR JUDGMENT OF THE COURT:        (DÉCARY, LÉTOURNEAU AND NADON JJ.A.) ...

CRA (CANADIAN REVENUE AGENCY)     PLACE OF HEARING: HEARD BY ONLINE VIDEO CONFERENCE HOSTED BY THE REGISTRY   DATE OF HEARING: November 26, 2020   REASONS FOR JUDGMENT BY: DE MONTIGNY J.A.   ... LOCKE J.A.   DATED: november 27, 2020   APPEARANCES: Sat Pal Sharma   For The Appellant (on his own behalf)     Mary Softley   For The Respondent   SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent     ...

RENNIE J.A.   BETWEEN:     RICHARD AARON BARKLEY, NORMAN CATLOS and MIRIAM BARKLEY     Appellants     and     HER MAJESTY THE QUEEN     Respondent   Heard by online video conference hosted by the registry on October 20, 2020. ... RENNIE J.A.   BETWEEN:     RICHARD AARON BARKLEY, NORMAN CATLOS and MIRIAM BARKLEY     Appellants     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   The issue that will be addressed in these appeals is whether legal expenses incurred by an individual to defend a claim that he or she has been overpaid an amount that was included in his or her income from an office or employment are deductible under paragraph 8(1)(b) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ... I.   Background [5]   In April 2004, Miriam Barkley acquired control of Tatra Corporation as a result of her father gifting her shares of Tatra. ...

MINISTER OF NATIONAL REVENUE   PLACE OF HEARING: Montréal, Quebec     DATE OF HEARING: December 3, 2019     REASONS FOR JUDGMENT BY: BOIVIN J.A.     ... LOCKE J.A.     DATED: December 5, 2019     APPEARANCES: Juline Arousi   FOR THE APPELLANT   Emmanuel Jilwan   FOR THE RESPONDENT   SOLICITORS OF RECORD: CD Légal Inc. Montréal, Quebec   FOR THE APPELLANT   Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Ontario   FOR THE RESPONDENT     ...

MINISTER OF NATIONAL REVENUE AND IMAGINE CANADA     PLACE OF HEARING: Montréal, Quebec   DATE OF HEARING: May 26, 2015   REASONS FOR JUDGMENT BY: SCOTT J.A.   ... GAUTHIER J.A.   DATED: JuLY 22, 2015   APPEARANCES: Troy Dean McEachren Fadi Amine   For The Appellant PUBLIC TELEVISION ASSOCIATION OF QUEBEC   Joanna Hill   For The Respondent   David P. ... Toronto, Ontario   For The Intervener IMAGINE CANADA     ...

I would also award costs to TransAlta.     "Robert M. Mainville" J.A.       ... LAYDEN-STEVENSON J.A.   DATED:                                                                                  January 20, 2012     APPEARANCES:   Robert McCue Laurie Goldbach   FOR THE APPELLANT   Chang Du FOR THE RESPONDENT     SOLICITORS OF RECORD:   Bennett Jones LLP Calgary, Alberta     FOR THE APPELLANT   Myles J. Kirvan Deputy Attorney General of Canada     FOR THE RESPONDENT     ...

Canada, 2005 FCA 393 Date: 20051128 Docket: A-454-04 Citation: 2005 FCA 393 CORAM:        DESJARDINS J.A.                         ... Date: 20051128 Docket: A-454-04 Citation: 2005 FCA 393 CORAM:        DESJARDINS J.A.                         ... Her Majesty the Queen PLACE OF HEARING:         Vancouver, British Columbia DATE OF HEARING:           October 27, 2005 REASONS FOR JUDGMENT BY:              Malone J.A. ...