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FCA
Canada v. Scheuer, 2016 DTC 5011 [at 6551], 2016 FCA 7
LOTHAR SCHEUER, ET AL. PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: November 17, 2015 REASONS FOR JUDGMENT BY: DAWSON J.A. ... WEBB J.A. DATED: JANUARY 13, 2016 APPEARANCES: Nancy Arnold Sonia Singh For The Appellants E.F. ... Pentney Deputy Attorney General of Canada For The Appellants Merchant Law Group Barrister & Solicitor Regina, Saskatchewan For The Respondents ...
FCA
Deyab v. Canada, 2020 FCA 222
LASKIN J.A. BETWEEN: RALPH ABDEL DEYAB Appellant and HER MAJESTY THE QUEEN Respondent Heard by online video conference hosted by the registry on October 8, 2020. ... LASKIN J.A. BETWEEN: RALPH ABDEL DEYAB Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT WEBB J.A. [1] Mr. ... Consulting, as set out in this letter, ($1,791,448 = $1,150,662 + $580,786 + $60,000) is less than the amount debited to the shareholders’ loan account. ...
FCA
Canada v. Cheema, 2018 FCA 45
CHEEMA PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: September 20, 2017 REASONS FOR JUDGMENT BY: STRATAS J.A. CONCURRED IN BY: NADON J.A. DISSENTING REASONS BY: WEBB J.A. DATED: FEBRUARY 27, 2018 APPEARANCES: Marilyn Vardy Amit Ummat For The Appellant Justin Chun Ting Lo For The Respondent SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada For The Appellant Nanda & Associate Lawyers Professional Corporation Mississauga, Ontario For The Respondent ...
FCA
Akanda Innovation Inc. v. The Queen, 2018 FCA 200
LASKIN J.A. BETWEEN: AKANDA INNOVATION INC. Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on October 3, 2018. ... LASKIN J.A. BETWEEN: AKANDA INNOVATION INC. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT WEBB J.A. [1] This is an appeal from the Order of the Tax Court of Canada dated February 19, 2018 (2018 TCC 35). ... It is the Appellant’s fundamental obligation to prosecute the appeal on a timely basis – this does not occur. d. ...
FCA
Marzen Artistic Aluminum Ltd. v. Canada, 2016 FCA 34
IV. The Appeal A. Issues [31] This appeal raises the following issues: i. ... HER MAJESTY THE QUEEN PLACE OF HEARING: Vancouver, British Columbia DATE OF HEARING: November 19, 2015 REASONS FOR JUDGMENT BY: SCOTT J.A. ... RENNIE J.A. DATED: january 29, 2016 APPEARANCES: Steven M. Cook S. ...
FCA
1351231 Ontario Inc. v. Canada (the King), 2025 FCA 53
E-15 (the “ GST Act ”). It is an annual filer, with a reporting period ending on May 31 of each year. ... HIS MAJESTY THE KING PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: March 4, 2025 REASONS FOR JUDGMENT OF THE COURT BY: WOODS J.A. ... HECKMAN J.A. DELIVERED FROM THE BENCH BY: WOODS J.A. APPEARANCES: Frédérique Duchesne Yu Chen Ding For The Appellant Robert Zsigo For The Respondent SOLICITORS OF RECORD: Barsalou Lawson Rheault LLP Montreal For The Appellant Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent ...
FCA
Canada v. Alta Energy Luxembourg S.A.R.L., 2020 FCA 43, aff'd 2021 SCC 49
LOCKE J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and ALTA ENERGY LUXEMBOURG S.A.R.L. ... I. Background [3] The parties filed an extensive Statement of Agreed Facts with the Tax Court. ...
FCA
Canada v. Fio Corporation, 2015 FCA 236
FIO CORPORATION PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: April 30, 2015 REASONS FOR JUDGMENT BY: WEBB J.A. ... NEAR J.A. DATED: OCTOBER 30, 2015 APPEARANCES: Wendy Linden Toronto, Ontario For The Appellant A. ... Pentney Deputy Attorney General of Canada For The Appellant Richler and Tari Toronto, Ontario For The Respondent ...
FCA
Aeronautic Development Corporation v. Canada, 2018 FCA 67
HER MAJESTY THE QUEEN PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: December 4, 2017 REASONS FOR JUDGMENT BY: GLEASON J.A. ... BOIVIN J.A. DATED: APRIL 4, 2018 APPEARANCES: Dominic C. Belley For The Appellant Ian Demers For The Respondent SOLICITORS OF RECORD: Norton Rose Fulbright Canada LLP For The Appellant Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent ...
FCA
Bakorp Management Ltd. v. Canada (National Revenue), 2016 FCA 74
THE MINISTER OF NATIONAL REVENUE PLACE OF HEARING: toronto, Ontario DATE OF HEARING: February 10, 2016 REASONS FOR JUDGMENT BY: WEBB J.A. ... Williams Rebecca Potter For The Appellant Jenny P. Mboutsiadis For The Respondent SOLICITORS OF RECORD: Thorsteinssons LLP Toronto, Ontario For The Appellant William F. Pentney Deputy Attorney General of Canada For The Respondent ...