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FCA
Hewlett Packard (Canada) Ltd. v. Canada, 2004 DTC 6498, 2004 FCA 240
Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on May 31, 2004. ... " disposition of property" includes any transaction or event entitling a taxpayer to proceeds of disposition of property;... 13(21) Les définitions qui suivent s'appliquent au présent article. [...] « disposition de biens » Sont compris dans la disposition de biens une opération ou un événement donnant droit au contribuable au produit de dispositions de biens. [...] ... " FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-526-03 STYLE OF CAUSE: HEWLETT PACKARD (CANADA) LTD. and HER MAJESTY THE QUEEN PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: MAY 31, 2004 REASONS FOR ORDER: NOEL J.A. ...
FCA
Québec Fonte Inc. v. Canada, 2022 FCA 75
HER MAJESTY THE QUEEN PLACE OF HEARING: MONTRÉAL, Quebec DATE OF HEARING: May 2, 2022 REASONS FOR JUDGMENT OF THE COURT BY: BOIVIN J.A. ... LEBLANC J.A. DELIVERED FROM THE BENCH BY: LEBLANC J.A. APPEARANCES: Régent Laforest For the appellant Normand Perreault FOR THE RESPONDENT SOLICITORS OF RECORD: Régent Laforest A. François Daigle Deputy Attorney General of Canada Ottawa, Ontario For the appellant FOR THE RESPONDENT ...
FCA
EYEBALL NETWORKS INC. v. HER MAJESTY THE QUEEN, 2021 FCA 17
LOCKE J.A. BETWEEN: EYEBALL NETWORKS INC. Appellant and HER MAJESTY THE QUEEN Respondent Heard by online video conference hosted by the Registry on October 19, 2020. ... LOCKE J.A. BETWEEN: EYEBALL NETWORKS INC. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT NOËL C.J. [1] This is an appeal from a decision of Bocock J. ... HER MAJESTY THE QUEEN PLACE OF HEARING: Heard by online videoconference DATE OF HEARING: OCTOBER 19, 2020 REASONS FOR JUDGMENT BY: NOËL C.J. ...
FCA
Zoccole v. Canada, 2015 FCA 258
I-5 reads as follows: 87. (1) Notwithstanding any other Act of Parliament or any Act of the legislature of a province, but subject to section 83 and section 5 of the First Nations Fiscal Management Act, the following property is exempt from taxation: 87. (1) Nonobstant toute autre loi fédérale ou provinciale, mais sous réserve de l’article 83 et de l’article 5 de la Loi sur la gestion financière des premières nations, les biens suivants sont exemptés de taxation: […] [...] ... James Fyshe Peter Lawson For The Appellants Laurent Bartleman Gordon Bourgard For The Respondent SOLICITORS OF RECORD: G. James Fyshe Barrister & Solicitor Edmonton, Alberta Peter Lawson Barrister & Solicitor Hamilton, Ontario For The Appellants William F. ...
FCA
Key First Nation v. Lavallee, 2023 FCA 6
Lavallee, 2023 FCA 6 Date: 20230112 Docket: A-469-19 Citation: 2023 FCA 6 Present: Stéphanie St-Pierre Babin, Assessment Officer BETWEEN: KEY FIRST NATION Appellant and STEPHANIE C. LAVALLEE, DONALD WORME, RODNEY BRASS, ANGELA DESJARLAIS, SIDNEY KESHANE AND GLEN O'SOUP Respondents Assessment of costs without appearance of the parties. ... REASONS FOR ASSESSMENT BY: STÉPHANIE ST-PIERRE BABIN, Assessment Officer Date: 20230112 Docket: A-469-19 Citation: 2023 FCA 6 Present: Stéphanie St-Pierre Babin, Assessment Officer BETWEEN: KEY FIRST NATION Appellant and STEPHANIE C. ...
FCA
Lehigh Cement Limited v. Canada, 2010 DTC 5081 [at at 6844], 2010 FCA 124
“tax benefit” (« avantage fiscal ») means a reduction, avoidance or deferral of tax or other amount payable under this Act …; “tax consequences” (« attribut fiscal ») to a person means the amount of … tax or other amount payable by … the person under this Act …. ... Sharlow” J.A. “I agree Eleanor R. Dawson J.A.” “I agree Johanne Trudel J.A.” ... Williams FOR THE APPELLANT Daniel Bourgeois Genevieve Leveille FOR THE RESPONDENT SOLICITORS OF RECORD: Thorsteinssons LLP Vancouver, British Columbia FOR THE APPELLANT John H. ...
FCA
Doostyar v. Canada, 2025 FCA 6
HIS MAJESTY THE KING PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: January 13, 2025 REASONS FOR JUDGMENT OF THE COURT BY: STRATAS J.A. ... Barnwell For The Appellants Robert A. Zsigo Ian Moffatt For The Respondent SOLICITORS OF RECORD: Osborne G. Barnwell North York, Ontario For The Appellants Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent ...
FCA
Canada (Minister of National Revenue) v. Lalancette, 2018 FCA 225
CHRISTIAN MARTEL AND ARCI CABINET COMPTABLE INC. PLACE OF HEARING: MontrEal, QuEbec DATE OF HEARING: DECEMBER 10, 2018 REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A DE MONTIGNY J.A. GLEASON J.A. DELIVERED FROM THE BENCH BY: THE COURT APPEARANCES: Simon Petit FOR THE appeLlant SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada FOR THE appeLlant ...
FCA
Trann v. Canada (Attorney General), 2004 FCA 138
BETWEEN: JOHN PATRICK TRANN Applicant and THE ATTORNEY GENERAL OF CANADA Respondent Heard at Vancouver, British Columbia on March 30, 2004. ... STYLE OF CAUSE: J. PATRICK TRANN and HER MAJESTY THE QUEEN PLACE OF HEARING: VANCOUVER, B.C. DATE OF HEARING: 30-MAR-2004 REASONS FOR JUDGMENT OF THE COURT: STRAYER, NOËL, SEXTON JJ.A. ...