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LASKIN J.A.   BETWEEN:     QUINCO FINANCIAL INC.     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Calgary, Alberta, on June 12, 2018. ... LASKIN J.A.   BETWEEN:     QUINCO FINANCIAL INC.     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   The sole issue in this appeal is related to the accrual of interest when a reassessment is issued as a result of the application of the general anti-avoidance rule (GAAR) in section 245 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ... IV.   Standard of review [12]   As the issue in this case relates to a question of law, the standard of review is correctness (Housen v. ...

Date: 20011009                                            Docket: A-362-00 Neutral Citation: 2001 FCA 292 CORAM:        RICHARD C.J. ... REASONS FOR JUDGMENT OF THE COURT BY:             DÉCARY J.A. Date: 20011009                                            Docket: A-362-00 Neutral Citation: 2001 FCA 292 CORAM:        RICHARD C.J. ... STYLE:                                    LOUISE GAGNON Applicant and THE ATTORNEY GENERAL OF CANADA Respondent PLACE OF HEARING:         Montréal, Quebec DATE OF HEARING:            October 9, 2001 REASONS FOR JUDGMENT OF THE COURT BY DÉCARY J.A. ...

Analysis and decision [13]      There are four requirements for subsection 56(2) to apply:             i.          the payment must be made to some person other than the taxpayer against whom a reassessment is made;             ii.          ... "Marc Noël"                                   J.A. I concur.      ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: May 15, 2017   REASONS FOR JUDGMENT BY: DAWSON J.A.   ... GAUTHIER J.A.   DATED: July 11, 2017   APPEARANCES: Chia-yi Chua Wendy Brousseau   For The Appellant   Lynn M. Burch Shannon Currie   For The Respondent   SOLICITORS OF RECORD: McCarthy Tétrault LLP Toronto, Ontario   For The Appellant   Nathalie G. ...

Appellant                                                                   - and-                                               HER MAJESTY THE QUEEN                                                                                                                             Respondent                                               Reasons for Judgment Sharlow J.A. ... They might stop the ships and it does not affect the underwriting. [...] [...] ... The sale agreement also contains these representations made by the purchaser of the assets to Du Pont: 5.6     Intention to Operate the Business.    ...

RENNIE J.A.   BETWEEN:     YONGWOO KIM     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Toronto, Ontario, on April 8, 2019. ... RENNIE J.A.   BETWEEN:     YONGWOO KIM     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   This is an appeal from the judgment of Smith J. (2017 TCC 246) that dismissed Mr. ... II.   Decision of the Tax Court [5]   The Tax Court judge found that Mr. ...

BETWEEN:   THE ESTATE OF THE LATE RAYMOND KRENBRINK   Appellant   and   HER MAJESTY THE QUEEN   Respondent   Heard at Vancouver, British Columbia, on September 24, 2014. ... REASONS FOR JUDGMENT BY: SHARLOW, J.A.   Date: 20140924 Docket: A-118-14 Citation: 2014 FCA 212 CORAM: SHARLOW J.A. ... APPEARANCES: Jonathan Aiyadurai For The AppELLant Shannon Currie For The Respondent SOLICITORS OF RECORD: Johns, Southward, Glazier, Walton & Margetts Victoria, British Columbia For The Appellant Department of Justice, Tax Law Services Vancouver, British Columbia For The Respondent   ...

CANADIAN HUMAN RIGHTS COMMISSION and CANADIAN ARMED FORCES     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 10, 2019   REASONS FOR JUDGMENT OF THE COURT BY: DAWSON J.A. ... GLEASON J.A.   DELIVERED FROM THE BENCH BY: GLEASON J.A. APPEARANCES: David Baker Laura Lepine For The Appellant   Wendy Wright Joseph Cheng   For The Respondents   SOLICITORS OF RECORD: Bakerlaw Barristers & Solicitors Toronto, Ontario   For The Appellant   Nathalie G. Drouin Deputy Attorney General of Canada For The Respondents     ...

ATTORNEY GENERAL OF CANADA     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 16, 2019   REASONS FOR JUDGMENT BY: STRATAS J.A.   ... MACTAVISH J.A.   DATED OCTOBER 17, 2019 APPEARANCES: Jacqueline Gittens   on her own behalf   Penny Brady   For The Respondent   SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada   For The Respondent     ...

HER MAJESTY THE QUEEN   MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR JUDGMENT BY: WEBB J.A.   ... GLEASON J.A.   DATED: November 4, 2015   WRITTEN REPRESENTATIONS BY: Sandra Pauline Heroux For The Appellant   Ainslie Schroeder   For The Respondent   SOLICITORS OF RECORD: William F. Pentney Deputy Attorney General of Canada For The Respondent HER MAJESTY THE QUEEN     ...