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FCA
Heroux v. Canada, 2015 FCA 240
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 ...
FCA
Wolofsky v. Canada, 2001 FCA 119
CONCURRED IN BY: DESJARDINS J.A. ... Date: 20010430 Docket: A-778-99 Neutral citation: 2001 FCA 119 CORAM: DESJARDINS J.A. ... "Marc Noël" J.A. "I concur Alice Desjardins J.A. ...
FCA
Markou v. Canada, 2019 FCA 299
LOCKE J.A. BETWEEN: GEORGE MARKOU SIMONETTA OLIVANTI WILLIAM H. HENDERSON GERRY PETRIELLO Appellants and HER MAJESTY THE QUEEN Respondent Heard at Montréal, Quebec, on October 17, 2019. ... LOCKE J.A. BETWEEN: GEORGE MARKOU SIMONETTA OLIVANTI WILLIAM H. ...
FCA
Gillen v. Canada, 2019 FCA 62
WOODS J.A. BETWEEN: DON GILLEN Appellant and HER MAJESTY THE QUEEN Respondent Heard at Saskatoon, Saskatchewan, on November 5, 2018. ... WOODS J.A. BETWEEN: DON GILLEN Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT WEBB J.A. [1] This is an appeal from a judgment of Justice D’Arcy of the Tax Court of Canada dated August 30, 2017 (2017 TCC 163). ... I. Background [3] The Tax Court Judge made several factual findings that are not in dispute in this case. [4] Don Gillen and his spouse owned all the shares of Kinderock Resources Limited (Kinderock). ...
FCA
Buffalo v. Canada, 2016 FCA 223
HER MAJESTY THE QUEEN, ET AL. and ATTORNEY GENERAL OF ALBERTA PLACE OF HEARING: Vancouver, British Columbia DATE OF HEARING: June 14 and 15, 2016 REASONS FOR JUDGMENT BY: DAWSON J.A. CONCURRED IN BY: NADON J.A. DISSENTING REASONS BY: WEBB J.A. DATED: SEPTEMBER 8, 2016 APPEARANCES: Joseph C. ... Norton Rose Fulbright Canada LLP Barristers and Solicitors Calgary, Alberta For The Respondents Alberta Justice Calgary, Alberta For The Intervener ...
FCA
Villeneuve v. Canada, docket A-840-95
Canada, docket A-840-95 A-840-95 OTTAWA, ONTARIO, THIS 17th DAY OF JUNE 1997. CORAM: THE HONOURABLE MR. JUSTICE DENAULT THE HONOURABLE MADAME JUSTICE DESJARDINS THE HONOURABLE MR. JUSTICE DÉCARY BETWEEN: CAMILLE VILLENEUVE Appelant - et- SA MAJESTÉ LA REINE Intimée REASONS FOR JUDGMENT DENAULT J.A.: The Appellant claims the Tax Court judge erred in concluding that the gain realized from the disposition of a property known as Les Terrasses Chavoin, in the taxation years 1989 and 1990, was income in nature and not capital. ...
FCA
Segura Mosquera v. Canada, 2018 FCA 170
HER MAJESTY THE QUEEN PLACE OF HEARING: OTTAWA, ONTARIO DATE OF HEARING: September 19, 2018 REASONS FOR JUDGMENT BY: WOODS J.A. ... DE MONTIGNY J.A. DATED: SEPTEMBER 20, 2018 APPEARANCES: Gladys Milena Segura Mosquera For The Appellant ON HER OWN BEHALF Tanis Halpape For The Respondent SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent ...
FCA
Canada v. Ngai, 2019 FCA 181
RIVOALEN J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and YIN YI NGAI Respondent Heard at Toronto, Ontario, on May 21, 2019. ... RIVOALEN J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and YIN YI NGAI Respondent REASONS FOR JUDGMENT WEBB J.A. [1] This is an appeal from a judgment of Justice Russell of the Tax Court of Canada (2017 TCC 79) who determined that Yin Yi Ngai was entitled to the new housing rebate under the Excise Tax Act, R.S.C. 1985, c. ... Ngai and her husband, Gerald Kennedy (who was also a real estate agent), had to sign the mortgage. [6] The closing was held on December 6, 2012 and title to the property was acquired as follows: Jonathon Ng – 50% Yin Yi Ngai – 49% Gerald Kennedy – 1% [7] Although Ms. ...
FCA
Sher-E Punjab Radio Broadcasting Inc. v. Canada, 2020 FCA 206
LASKIN J.A. BETWEEN: SHER-E PUNJAB RADIO BROADCASTING INC. Appellant and HER MAJESTY THE QUEEN Respondent Heard by online video conference hosted by the registry on October 6, 2020. ... LASKIN J.A. BETWEEN: SHER-E PUNJAB RADIO BROADCASTING INC. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT WEBB J.A. [1] This appeal arises as a result of the Order of the Tax Court of Canada (Tax Court Docket: 2015-447(IT)G) dismissing the appeal of Sher-E Punjab Radio Broadcasting Inc. ... A Yes. […] Q When do you expect to get the other 40 percent, sir? ...
FCA
Laliberté v. Canada, 2020 FCA 97
“I agree. Johanne Gauthier J.A.” “I agree. Yves de Montigny J.A.” ... HER MAJESTY THE QUEEN PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: December 5, 2019 REASONS FOR JUDGMENT BY: GLEASON J.A. ... Drouin Deputy Attorney General of Canada For The Respondent ...