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ROBERT MCNALLY     MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: STRATAS J.A.   DATED: September 15, 2015   WRITTEN REPRESENTATIONS BY: Arnold H. Bornstein   For The Appellant   Pooja Samtani FOR THE RESPONDENT SOLICITORS OF RECORD: William F. Pentney Deputy Attorney General of Canada   For The Appellant     ...

LASKIN J.A.   BETWEEN:     HELEN BELL     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Vancouver, British Columbia, on December 7, 2017 Judgment delivered at Ottawa, Ontario, on May 10, 2018 REASONS FOR JUDGMENT BY: WEBB J.A. ... LASKIN J.A.   BETWEEN:     HELEN BELL     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   This is an appeal from the judgment of the Tax Court of Canada dated July 27, 2016 (2016 TCC 175). ... I-5. [2]   For the reasons that follow, I would dismiss the appeal. I.   ...

MINISTER OF NATIONAL REVENUE     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: May 11, 2022   REASONS FOR JUDGMENT BY: GLEASON J.A.   ... ROUSSEL J.A.   DATED: OCTOBER 31, 2022   APPEARANCES: Thang Trieu Salvatore Mirandola   For The Appellant   Montano Cabezas   For The Respondent   SOLICITORS OF RECORD: KPMG Law LLP Toronto, Ontario   For The Appellant   A. François Daigle Deputy Attorney General of Canada For The Respondenta     ...

THE ATTORNEY GENERAL OF CANADA     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: FEBRUARY 27, 2019   REASONS FOR JUDGMENT BY: STRATAS J.A.   ... RENNIE J.A.   DATED: MARCH 5, 2019   APPEARANCES: Bozena Kordasiewicz Alexandra Victoros   For The Applicant   Penny Brady For The Respondent SOLICITORS OF RECORD: Dietrich Law Office Kitchener, Ontario   For The Applicant   Nathalie G. Drouin Deputy Attorney General of Canada   For The Respondent     ...

Canada, 2005 FCA 388 Date: 20051116 Docket: A-80-05 Citation: 2005 FCA 388 CORAM:        NOËL J.A.                         ... Date: 20051116 Docket: A-80-05 Citation: 2005 FCA 388 CORAM:        NOËL J.A.                         SHARLOW J.A.                                             PELLETIER J.A. ...

DE MONTIGNY J.A.     BETWEEN: 9162­4676 QUÉBEC INC. Appellant and HER MAJESTY THE QUEEN Respondent Heard at Montréal, Quebec, on April 12, 2016. ... DE MONTIGNY J.A.     BETWEEN: 9162­4676 QUÉBEC INC. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on April 12, 2016.) ... Montréal, Quebec For the Appellant Larivière, Meunier Québec, Quebec For the Respondent   ...

This assessment proceeded based on the written submissions of the parties. [2]                In light of these submissions, the fees are awarded as claimed in the amount of $2,214.23 ($1,925 + $134.74 GST + $154.48 QST) for items 1 ($770), 14(a) ($825), 25 ($110) and 26 ($220). ... The parking and taxi expenses are denied as they are rather expenses inherent to the operating costs of an office. [4]                The applicant's costs are therefore assessed and allowed in the amount of $3,098.25. ... Harvey, BCL, LLB                                                   FEDERAL COURT OF APPEAL                                                                                                                                     SOLICITORS OF RECORD COURT DOCKET NUMBER:        A-526-01 Between: DANIEL POULIN                                                                                                                                             Applicant                                                                           AND MINISTER OF NATIONAL REVENUE                                                                                                                                         Respondent ASSESSMENT OF COSTS IN WRITING PLACE OF ASSESSMENT: Montréal, Quebec REASONS OF MICHELLE LAMY, ASSESSMENT OFFICER DATE OF REASONS:                       AUGUST 22, 2005 SOLICITORS OF RECORD: LeBlanc, Doucet McBride Hull, Quebec                                                                             For the applicant John Sims Attorney General of Canada Ottawa, Ontario                                                                        For the respondent ...

WOODS J.A.     BETWEEN: STEVE GRIER Appellant And HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on June 15, 2017. ... WOODS J.A.     BETWEEN: STEVE GRIER Appellant And HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT GAUTHIER J.A. [1]                Mr. ... DATED: JUNE 20, 2017 APPEARANCES: Steve Grier   For The Appellant ON HIS OWN BEHALF   Katie Beahen H. ...

ROUSSEL J.A.     BETWEEN: BMO NESBITT BURNS INC. Appellant and MINISTER OF NATIONAL REVENUE Respondent Heard at Toronto, Ontario, on February 28, 2023. ... MINISTER OF NATIONAL REVENUE     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: February 28, 2023   REASONS FOR JUDGMENT OF THE COURT BY: STRATAS J.A. ... ROUSSEL J.A.   DELIVERED FROM THE BENCH BY: LOCKE J.A. APPEARANCES: Martha MacDonald Patrick Reynaud   For The Appellant   Nancy Arnold Kaitlin Coward Sarah Mackenzie For The Respondent   SOLICITORS OF RECORD: Torys LLP Toronto, Ontario   For The Appellant   Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent     ...

The relevant parts of the definition of UCC are as follows: undepreciated capital cost  to a taxpayer of depreciable property of a prescribed class as of any time means the amount determined by the formula fraction non amortie du coût en capital  S’agissant de la fraction non amortie du coût en capital existant à un moment donné pour un contribuable, relativement à des biens amortissables d’une catégorie prescrite, le montant calculé selon la formule suivante: (A + B + C + D + D.1)- (E + E.1 + F + G + H + I + J + K) (A + B + C + D + D.1)- (E + E.1 + F + G + H + I + J + K) Where où: … […] A is the total of all amounts each of which is the capital cost to the taxpayer of a depreciable property of the class acquired before that time, A représente le total des sommes dont chacune est le coût en capital que le contribuable a supporté pour chaque bien amortissable de cette catégorie acquis avant ce moment; … […] E is the total depreciation allowed to the taxpayer for property of the class before that time… E l’amortissement total accordé au contribuable relativement aux biens de cette catégorie avant ce moment… F is the total of all amounts each of which is an amount in respect of a disposition before that time of property … of the taxpayer of the class, and is the lesser of F le total des sommes dont chacune est, pour une disposition, avant ce moment, de biens … de cette catégorie dont le contribuable est propriétaire, la moins élevée des sommes suivantes: (a) the proceeds of disposition of the property minus any outlays and expenses to the extent that they were made or incurred by the taxpayer for the purpose of making the disposition, and a) le produit de disposition des biens moins les dépenses engagées ou effectuées en vue de la disposition; (b) the capital cost to the taxpayer of the property, b) le coût en capital que ce contribuable a supporté pour les biens; [17] The total depreciation allowed to a taxpayer is defined in subsection 13(21) of the Act. ... Analysis [21] A terminal loss arises under subsection 20(16) of the Act when a taxpayer no longer has any assets of a particular class at the end of a taxation year and (a) the total of the amounts that would increase the UCC of the assets of that class at that time (A + B + C + D + D.1) is greater than (b) the total of the amounts that would be deducted in determining the UCC of the assets of that class at that time (E + E.1 + F + G + H + I + J + K). [22] In this particular case, the Trust realized a terminal loss in 2017 because the Trust no longer had any assets in a particular class (Class 13) and the amounts added in determining the UCC of the assets of that class (A to D.1) exceeded the total of the amounts deducted in determining the UCC of the assets of that class (E to K). ... François Daigle Deputy Attorney General of Canada For The Respondent   ...