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As a result of that transfer, the Court was bound to make an order that all of the respondent ' s reasonable and proper costs were to be borne by Her Majesty if the " amount in dispute " did not exceed $7,000. [3]         The appeal was with respect to three notices of reassessment covering 12 different reporting periods. ... The drafters of the Act anticipated this possibility by including in the definition of " amount in dispute " " any amount of tax, net tax, or rebate,... that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who brought the appeal ". ... TRIPLE G CORPORATION INC    PLACE OF HEARING:                                                        Edmonton, AB DATE OF HEARING:                                                           May 17, 2005 REASONS FOR JUDGMENT OF THE COURT             Sexton, Evans, Pelletier JJ.A. ...

MINISTER OF NATIONAL REVENUE and SOPHIE PAYETTE     PLACE OF HEARING: BY ONLINE VIDEOCONFERENCE   DATE OF HEARING: October 26, 2020   REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. ... LEBLANC J.A.   DELIVERED FROM THE BENCH BY: LEBLANC J.A.   APPEARANCES: Simon-Pierre Hébert   For the appellant   Simon Petit Julien Dubé-Senécal   For the respondent DEPARTMENT OF NATIONAL REVENUE   Mercedes Diaz FOR THE RESPONDENT SOPHIE PAYETTE COUNSEL OF RECORD: BCF LLP Quebec City, Quebec   For the appellant   Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Ontario   For the respondent DEPARTMENT OF NATIONAL REVENUE     ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: Ottawa, Ontario   DATE OF HEARING: April 12, 2016   REASONS FOR JUDGMENT BY: WEBB J.A.   ... RENNIE J.A.   DATED: september 16, 2016   APPEARANCES: Al Meghji Laura Scheim Robert Raizenne   For The Appellants Philippe Dupuis Simon Petit Marie-Andree Legault For The Respondent   SOLICITORS OF RECORD: Osler, Hoskin & Harcourt LLP Toronto, Ontario   For The Appellants   William F. Pentney Deputy Attorney General of Canada   For The Respondent     ...

MONAGHAN J.A.     BETWEEN:     COLIN WOOD     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard by online video conference hosted by the Registry on February 3, 2022. ... MONAGHAN J.A.     BETWEEN:     COLIN WOOD     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT MONAGHAN J.A. [1] The appellant, Colin Wood, appeals the Tax Court of Canada’s decision in Wood v. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Ottawa, Ontario   DATE OF HEARING: February 3, 2022   REASONS FOR JUDGMENT BY: MONAGHAN J.A.   ...

As to the third test, the key words are “relates or may relate to […] any amounts payable […]” not “relevant to the determination of any amounts payable […]” as the appellant would have it. ... FEDERAL COURT OF APPEAL SOLICITORS OF RECORD   Docket: A-385-15   STYLE OF CAUSE: BP CANADA ENERGY COMPANY v. ... Pentney Deputy Attorney General of Canada For The Respondent   Norton Rose Fulbright Canada LLP Montreal, Quebec   FOR THE INTERVENER   ...

GAUTHIER J.A.   Date: 20150923 Docket: A-323-14 Citation: 2015 FCA 204 CORAM: NADON J.A. ... HER MAJESTY THE QUEEN   PLACE OF HEARING: Montréal, Quebec     DATE OF HEARING: September 14, 2015     REASONS FOR JUDGMENT BY: NADON J.A.     ... GAUTHIER J.A.   DATED: SEPTEMBER 23, 2015     APPEARANCES: Louis-Fred Martin   For the appellant (self-represented)   Mounes Ajadi   For the respondent HER MAJESTY THE QUEEN   SOLICITORS OF RECORD: Department of Justice Quebec Regional Office Montréal, Quebec For the respondent HER MAJESTY THE QUEEN     ...

RIVOALEN J.A.   BETWEEN:     RONALD VAN DER STEEN     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Toronto, Ontario, on September 15, 2020. ... RIVOALEN J.A.   BETWEEN:     RONALD VAN DER STEEN     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   Mr. van der Steen appeals to this Court from a Judgment of the Tax Court (2019 TCC 23) which denied his claim for a charitable donation tax credit in relation to a payment that he made to the Canadian Literacy Enhancement Society (CLES) in 2004. ... A.   Admissibility of third-party evidence [17]   Mr. van der Steen argued that the affidavit of Ms. ...

NEAR J.A.   BETWEEN: CONRAD M. BLACK   Appellant and HER MAJESTY THE QUEEN   Respondent Heard at Toronto, Ontario, on November 26, 2014. ... (Act). [2]                This is an appeal from that decision. [3]                Two issues are raised in this appeal. ... Pentney Deputy Attorney General of Canada For The respondent   ...

BIRINGER J.A.     BETWEEN: ONTARIO ADDICTION TREATMENT CENTRES Appellant and ATTORNEY GENERAL OF CANADA Respondent Heard at Toronto, Ontario, on December 4, 2023. ... ATTORNEY GENERAL OF CANADA     PLACE OF HEARING: TORONTO, ONTARIO   DATE OF HEARING: December 4, 2023   REASONS FOR JUDGMENT OF THE COURT BY: STRATAS J.A. ... BIRINGER J.A.   DELIVERED FROM THE BENCH BY: STRATAS J.A. APPEARANCES: Thang Trieu   For The Appellant   Brent Cuddy   For The Respondent   SOLICITORS OF RECORD: KPMG Law LLP Toronto, Ontario   For The Appellant   Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent     ...

DE MONTIGNY J.A.     BETWEEN:     MASSIMO THOMAS MORETTO     Appellant     and     THE MINISTER OF CITIZENSHIP AND IMMIGRATION     Respondent   Heard at Vancouver, British Columbia, on January 16, 2019. ... DE MONTIGNY J.A.     BETWEEN:     MASSIMO THOMAS MORETTO     Appellant     and     THE MINISTER OF CITIZENSHIP AND IMMIGRATION     Respondent   REASONS FOR JUDGMENT DE MONTIGNY J.A. [1]   The appellant Mr. ... THE MINISTER OF CITIZENSHIP AND IMMIGRATION     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: January 16, 2019   REASONS FOR JUDGMENT BY: DE MONTIGNY J.A.   ...