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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 ...