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HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 12, 2016   REASONS FOR JUDGMENT BY: WOODS J.A.   ... RENNIE J.A.   DATED: OCTOBER 20, 2016   APPEARANCES: V. Ross Morrison Shane Greaves   FOR THE APPELLANT   Ryan Gellings For The Respondent SOLICITORS OF RECORD: Morrison Brown Sosnovitch LLP Toronto, Ontario   For The Appellant   William F. Pentney Deputy Attorney General of Canada   For The Respondent     ...

Roussel J.A.”     FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD   Dockets: A-17-22 AND A-60-22   DOCKET: A-17-22     STYLE OF CAUSE: ATTORNEY GENERAL OF CANADA v. PIER 1 IMPORTS (U.S.), INC.     AND DOCKET: A-60-22     STYLE OF CAUSE: ATTORNEY GENERAL OF CANADA v. PIER 1 IMPORTS (U.S.), INC.     PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: September 13, 2023   REASONS FOR JUDGMENT BY: BOIVIN J.A.   ...

Appellant                                                                            and                                                     HER MAJESTY THE QUEEN                                                                                                                                         Respondent                                            Heard at Montreal, Quebec, on April 5, 2005.                                   ... Appellant                                                                            and                                                     HER MAJESTY THE QUEEN                                                                                                                                         Respondent                                                     REASONS FOR JUDGMENT NOËL J.A. ... "                                       FEDERAL COURT OF APPEAL                 NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                       A-236-04 STYLE OF CAUSE: Pantorama Industries Inc. and Her Majesty The Queen                                                                   PLACE OF HEARING:                                             Montreal, Quebec DATE OF HEARING:                                               April 5, 2005 REASONS FOR JUDGMENT:                                Noël J.A. ...

Mactavish J.A.”   FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-101-22   STYLE OF CAUSE: JOSEPH PILARSKI v. HIS MAJESTY THE KING     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: March 20, 2024   REASONS FOR JUDGMENT BY: MONAGHAN J.A.   ... MACTAVISH J.A.   DATED: March 21, 2024   APPEARANCES: Joseph Pilarski   For The Appellant On his own behalf   Carrie Calabrese   For The Respondent   SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada   For The Respondent     ...

LABONTÉ (2011-1351(IT)G) VINCENT LAGARDE (2011-1363(IT)G) ÉLISE LAGARDE (2011-1350(IT)G) PLACE OF HEARING: Montréal, Quebec     DATE OF HEARING: October 27, 2016     REASONS FOR JUDGMENT: NOËL C.J.     ... SCOTT J.A.     DATED: November 25, 2016     APPEARANCES: Louis-Frédérick Côté   For the appellants   Nathalie Labbé   For the respondent HER MAJESTY THE QUEEN   SOLICITORS OF RECORD: SPIEGEL SOHMER Montréal, Quebec   For the appellants   William F. Pentney Deputy Attorney General of Canada   For the respondent HER MAJESTY THE QUEEN     ...

CONCURRED IN BY:                                                                                              STONE J.A.                      ... The bonds were described as follows: Issuer of Bonds Maturity    Date     Maturity Value               (¥) Maturity Value        ($US) Tokio Marine & Fire Insurance 31/03/97       1,000,000 Mitsui Marine & Fire Insurance 29/03/02      59,000,000 Sumitomo Marine & Fire Insurance 31/03/03      54,000,000 Nippon Marine & Fire Insurance 31/03/98      20,000,000 Yasuda Marine & Fire Insurance 31/03/98      13,000,000     147,000,000 British Gas International Finance 4/11/21 7,500,000 [6]                Generally, the market value of a zero coupon bond before its maturity date is less than its value at maturity because it cannot yield a return to the holder unless it is purchased at a discount. ... CONCURRED IN BY:                     STONE J.A.                                                            ...

BETWEEN:   HER MAJESTY THE QUEEN   Appellant   and   CAISSE DESJARDINS DE QUÉBEC   Respondent   Heard at Montréal, Quebec, on November 4, 2014. ... CAISSE DESJARDINS DE QUÉBEC   PLACE OF HEARING: Montréal, Quebec     DATE OF HEARING: november 4, 2014     REASONS FOR JUDGMENT BY: NOËL C.J.     ... Lévis, Quebec   FOR THE RESPONDENT     ...

I.                    The facts [5]                The relevant facts in these two cases are not disputed. ... IV.              The parties’ submissions [23]            In the A-416-14 case, Mr. ... V.                 Analysis A.                 The shares purchased by Ms. ...

B.                     Federal Court of Appeal                                                       Date: 19990511                                                    Docket: A-376-98 Between:                  VULCAIN ALARME INC.,                                                                    Plaintiff,                                      and THE MINISTER OF NATIONAL REVENUE,                                                               Defendant.                ... READ FROM THE BENCH BY:                 Létourneau J.A. DATED:                                                          May 11, 1999 APPEARANCES: Jean-François Bilodeau                                      for the plaintiff Marie-Andrée Legault                                       for the defendant SOLICITORS OF RECORD: Sproule, Castonguay, Pollack                            for the plaintiff Montréal, Quebec Morris Rosenberg                                              for the defendant Deputy Attorney General of Canada Ottawa, Ontario [1]                Ranger v. ... No. 1337 1, at 2. [2]                [1984] 1 S.C.R. 19 "> [1984] 1 S.C.R. 19. [3]                Id., at 31. [4]                (1990) 124 N.R. 339, at 344. [5]                Plaintiff's record, at 18. [6]                Ibid., at 64. [7]                Ibid., at 45. [8]                Ibid., at 22 and 29. [9]                Ibid., at 44 and 64. [10]              Ibid., at 41. [11]              [1996] F.C.J. ...

MONAGHAN J.A.     BETWEEN:     ALLEN JEFFERSON     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Toronto, Ontario, on April 27, 2022. ... MONAGHAN J.A.     BETWEEN:     ALLEN JEFFERSON     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT MONAGHAN J.A. [1] The appellant, Allen Jefferson, appeals a decision of the Tax Court of Canada, reported at 2019 TCC 91 (per Paris J.), dismissing his appeal of an assessment under section 160 of the Income Tax Act, R.S.C. 1985, c. 1 (5 th Supp.). ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: April 27, 2022   REASONS FOR JUDGMENT BY: MONAGHAN J.A.   ...