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FCA

Tang v. Canada, 2015 FCA 271

DE MONTIGNY J.A.     BETWEEN: UY KEAK TANG, CHHANG ANG KANG, BIJOUTERIE YONG MEER INC. ... HER MAJESTY THE QUEEN PLACE OF HEARING: Montréal,  Quebec   DATE OF HEARING: november 23, 2015   REASONS FOR JUDGMENT BY: BOIVIN j.A.   ...
FCA

Pillon v. Canada, 2024 FCA 24

“Judith Woods” J.A.   FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD   DOCKET: A-61-23     STYLE OF CAUSE: MARIA PILLON v. HIS MAJESTY THE KING     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: February 1, 2024   REASONS FOR JUDGMENT OF THE COURT BY: WOODS J.A. ... Truscott   For The Respondent   SOLICITORS OF RECORD: DG Barristers Vancouver, British Columbia   For The Appellant   Shalene Curtis-Micallef Deputy Attorney General of Canada   For The Respondent     ...
FCA

Brassard v. Canada, 2017 FCA 205

HER MAJESTY THE QUEEN     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: September 12, 2017   REASONS FOR JUDGMENT BY: PELLETIER J.A.   ... DATED: OCTOBER 11, 2017   APPEARANCES: Jim Brassard Self-represented   For The Appellant Gergely Hegedus   For The Respondent   SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada   For The Respondent     ...
FCA

Hutchinson-Jones v. Canada, 2018 FCA 78

HER MAJESTY THE QUEEN     PLACE OF HEARING: WINNIPEG, MANITOBA   DATE OF HEARING: APRIL 11, 2018 REASONS FOR JUDGMENT BY: DAWSON J.A.   ... GLEASON J.A.   DATED: April 17, 2018   APPEARANCES: OLGA HUTCHINSON-JONES   For The appellant (on her own behalf)   MELISSA DANISH   For The Respondent   SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada   For The Respondent     ...
FCA

McGillivray Restaurant Ltd. v. Canada, 2016 FCA 99

I.                    BACKGROUND [6]                The appeal before the Judge proceeded on the basis of a partially agreed statement of facts. ... VI.              ANALYSIS A.                 Introduction [24]            The circumstances in which the Taxpayer was incorporated, organized, capitalized and then managed make it clear that Mrs. ... VII.           CONCLUSION [58]            For the foregoing reasons, I would dismiss the appeal with costs. ...
FCA

Morrison v. Canada, 2020 FCA 93

MACTAVISH J.A.   Docket: A-398-18     BETWEEN:     DIETER EISBRENNER     Appellant     and     HER MAJESTY THE QUEEN     Respondent     Docket: A-404-18     AND BETWEEN:     V. ROSS MORRISON     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Toronto, Ontario, on March 3, 2020. ... MACTAVISH J.A.   Docket: A-398-18     BETWEEN:     DIETER EISBRENNER     Appellant     and     HER MAJESTY THE QUEEN     Respondent     Docket: A-404-18     AND BETWEEN:     V. ...
FCA

Canada v. Telus Communications (Edmonton) Inc., 2005 FCA 159

Respondent                                            Heard at Calgary, Alberta, on April 21, 2005.                                    ... (s) "Alice Desjardins"              J.A. "I agree.      ... " "I agree.      K. Sharlow J.A."                           FEDERAL COURT OF APPEAL     NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                           A-369-04 STYLE OF CAUSE:               THE QUEEN v. ...
FCA

Harris v. Canada (Attorney General), 2019 FCA 232

DE MONTIGNY J.A.   BETWEEN:     ALLAN J. HARRIS     Appellant     and     ATTORNEY GENERAL OF CANADA     Respondent   Heard at Vancouver, British Columbia, on June 27, 2019. ... DE MONTIGNY J.A.   BETWEEN:     ALLAN J. HARRIS     Appellant     and     ATTORNEY GENERAL OF CANADA     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   The issue in this appeal is whether the amended statement of claim, as filed by Mr. ... I.   Background [4]   Mr. Harris filed a short amended statement of claim with the Federal Court. ...
FCA

Kumar v. Canada, 2004 FCA 399

BETWEEN:                                                                SATISH KUMAR                                                                                                                                             Appellant                                                                            and                                                     HER MAJESTY THE QUEEN                                                                                                                                         Respondent                                         Dealt with in writing without appearance of parties.                                   ... Kumar: (1)        GST audit of 1994 (2)        CRA appeal's division audit of 1997 (3)        Related correspondence and tables prepared by CRA (4)        Related correspondence with the TCC (5)        List of purchase invoices for the years 1993 and 1994 (6)        Copies of all the inventory purchase invoices (7)        "Set-off action" letter dated September 8, 2003 (8)        "Contempt of Court" motion dated May 25, 2004 (9)        "Affidavit of facts" dated June 29, 2004 (10)      Order of TCC dated July 23, 2004 (11)      "Reasons for Order" July 23, 2004 (12)      Letter from Mr. ... L'appel est introduit par un avis d'appel, établi selon la formule 337, qui contient les renseignements suivants:                             [...] ...
FCA

Fortier (Re), docket ITA-255-96

Fortier (Re), docket ITA-255-96      Date: 19991209      Docket: IT A-255-96 MONTRÉAL, QUEBEC, THE 9 TH DAY OF DECEMBER, 1999 PRESENT:      RICHARD MORNEAU, PROTHONOTARY          In the matter of the Income Tax Act,- and-          In the matter of an assessment or assessments established by          the Minister of National Revenue under one or more of the          following Acts: the Income Tax Act, the Canada Pension Plan          and the Unemployment Insurance Act, AGAINST: CHRISTIAN FORTIER, the testamentary executor of JEANNETTE FORTIER, deceased      Motion by Her Majesty the Queen disputing the scheme of collocation posted December 24, 1998 in relation to the proceeds of the sale of the immovable property described therein by the deputy sheriff of the judicial district of Saint-François in execution of a writ of fieri facias issued February 27, 1996. REASONS FOR ORDER AND ORDER RICHARD MORNEAU, PROTHONOTARY: [1]      Subject to the following paragraph, this motion should, in my view, be dismissed with costs. [2]      However, the claim established in point 7 of the scheme of collocation, in the amount of $20,918.46, should instead be read as $27,661.13. [3]      It appears to me, from a combined reading of the written instruments of May 17, 1988, February 6, 1991 and November 21, 1991, that as of June 25, 1996 Mr. ... Federal Court of Canada Trial Division Date: 19991209      Docket: IT A-255-96 Between: In the matter of the Income Tax Act,- and- In the matter of an assessment or assessments established by the Minister of National Revenue under one or more of the following Acts: the Income Tax Act, the Canada Pension Plan and the Unemployment Insurance Act, AGAINST: CHRISTIAN FORTIER, the testamentary executor of JEANNETTE FORTIER, deceased REASONS FOR ORDER AND ORDER FEDERAL COURT OF CANADA NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET NO:IT A-255-96 STYLE:In the matter of the Income Tax Act,- and- In the matter of an assessment or assessments established by the Minister of National Revenue under one or more of the following Acts: the Income Tax Act, the Canada Pension Plan and the Unemployment Insurance Act, AGAINST: CHRISTIAN FORTIER, the testamentary executor of JEANNETTE FORTIER, deceased PLACE OF HEARING:Montréal, Quebec DATE OF HEARING:December 6, 1999 REASONS FOR ORDER OF RICHARD MORNEAU, PROTHONOTARY DATED:                  December 9, 1999 APPEARANCES: François Marcoux              for Her Majesty the Queen Alain Hébert-Croteau              for 9034-5810 Québec Inc. and the judgment debtor      Christian Fortier SOLICITORS OF RECORD: Morris Rosenberg              for Her Majesty the Queen Deputy Attorney General of Canada Alain Hébert-Croteau              for 9034-5810 Québec Inc. and the judgment debtor Sherbrooke, QuebecChristian Fortier Fontaine, Désy              for Caisse Populaire Sainte-Jeanne-d'Arc Alain Désy Sherbrooke, Quebec ...

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