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MONAGHAN J.A.     BETWEEN: DAVE SHULL Appellant and HIS MAJESTY THE KING Respondent Heard at Vancouver, British Columbia, on January 21, 2025. ... HIS MAJESTY THE KING     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: January 21, 2025   REASONS FOR JUDGMENT BY: MONAGHAN J.A.   ... LEBLANC J.A.   DATED: JANUARY 28, 2025   APPEARANCES: Dave Shull   ON HIS OWN BEHALF   Kristina Mansveld Geraldine Chen For The Respondent   SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent     ...

ADBOSS, LTD.,, LIBERTY STREET MANAGEMENT LTD., AND BLUECOVE MANAGEMENT LTD.     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: September 27, 2023   REASONS FOR JUDGMENT BY: GOYETTE J.A.   ... LEBLANC J.A.   DATED: September 29, 2023   APPEARANCES: Tony C. Cheung Michael Ezri   For The Appellant   Mark Tonkovich Alexe Corbeil-Courchesne   For The Respondents   SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada   For The Appellant   Blake, Cassels & Graydon LLP Toronto, Ontario For The Respondents     ...

LOCKE J.A.   BETWEEN:     LUCIEN RÉMILLARD     Appellant     and     MINISTER OF NATIONAL REVENUE     Respondent   Heard by online videoconference hosted by the Registry on December 13, 2021. ... LOCKE J.A.   BETWEEN:     LUCIEN RÉMILLARD     Appellant     and     MINISTER OF NATIONAL REVENUE     Respondent   REASONS FOR JUDGMENT DE MONTIGNY J.A. [1] This appeal raises the interesting question of what the open court principle entails and how it coexists with the confidentiality of an individual’s tax file. ... MINISTER OF NATIONAL REVENUE   PLACE OF HEARING: By ONLINE videoconference       DATE OF HEARING: December 13, 2021     REASONS FOR JUDGMENT BY: DE MONTIGNY J.A.     ...

I.                    The facts [3]                The factual background of this case covers several years. ... III.              The judicial review decision dated January 27, 2014 [24]            The judge rendered his decision on January 27, 2014. ... Pentney Deputy Attorney General of Canada Ottawa, Ontario   FOR THE RESPONDENT ATTORNEY GENERAL OF CANADA   ...

HECKMAN J.A.     BETWEEN: EL AD ONTARIO TRUST Appellant and HIS MAJESTY THE KING Respondent Heard at Toronto, Ontario, on November 27, 2023. ... HECKMAN J.A.     BETWEEN: EL AD ONTARIO TRUST Appellant and HIS MAJESTY THE KING Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on November 27, 2023). ... Siobhan Monaghan" J.A.   FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-166-22   STYLE OF CAUSE: EL AD ONTARIO TRUST v. ...

Sayat, 2022 FCA 30 Date: 20220216 Docket: A-18-21 Citation: 2022 FCA 30 Present: GARNET MORGAN, Assessment Officer   BETWEEN:     KRISTEN ERNEST HUTTON     Appellant     and     RIA SAYAT, LYNN DUHAMIE also known as STEPHANIE DUHAIME the former Canadian Charge d'affaires for the Republic of Iraq, THE ATTORNEY GENERAL OF CANADA (on behalf of THE DEPARTMENT OF NATIONAL DEFENCE, CANADIAN SECURITY INTELLIGENCE SERVICE and CANADIAN SECURITY ESTABLISHMENT), HER MAJESTY THE QUEEN     Respondents   Assessment of costs without appearance of the parties. ... REASONS FOR ASSESSMENT BY: GARNET MORGAN, Assessment Officer   Date: 20220216 Docket: A-18-21 Citation: 2022 FCA 30 Present: GARNET MORGAN, Assessment Officer   BETWEEN:     KRISTEN ERNEST HUTTON     Appellant     and     RIA SAYAT, LYNN DUHAMIE also known as STEPHANIE DUHAIME the former Canadian Charge d'affaires for the Republic of Iraq, THE ATTORNEY GENERAL OF CANADA (on behalf of THE DEPARTMENT OF NATIONAL DEFENCE, CANADIAN SECURITY INTELLIGENCE SERVICE and CANADIAN SECURITY ESTABLISHMENT), HER MAJESTY THE QUEEN     Respondents   REASONS FOR ASSESSMENT GARNET MORGAN, Assessment Officer I. ... Kealy & Blaney (1985), 26 C.P.C. (2d) 211 (Ont. C.A.), cited with approval by this Court in Bhatnager v. ...

HER MAJESTY THE QUEEN AND 9011‑1345 QUÉBEC INC.   PLACE OF HEARING: Québec, Quebec     DATE OF HEARING: December 17, 2015     REASONS FOR JUDGMENT: NADON J.A.     ... SCOTT J.A.   DATED: February 19, 2016     APPEARANCES: Bernard Roy Marie Cossette   For the appellant GAÉTAN LAQUERRE   Martin Lamoureux   For the respondent HER MAJESTY THE QUEEN   SOLICITORS OF RECORD: LAVERY, DE BILLY LLP Québec, Quebec   For the appellant GAÉTAN LAQUERRE   William F. Pentney Deputy Attorney General of Canada   For the respondent HER MAJESTY THE QUEEN     ...

The cost of construction being totally attributed to first mortgage assumptions, the balance of the gross selling price breaks down as follows: First mortgage assumed — $1,018,909 — 40.6% Second mortgages back — 1,054,325 — 42.0% Cash — 436,808 — 17.4% TOTAL — $2,510,042 — 100.0% It seems reasonable to allocate the $2,308,553 gross profit to each of those elements in the same proportions: First mortgage assumed — $ 937,273 — 40.6% Second mortgages back — 969,592 — 42.0% Cash — 401,688 — 17.4% TOTAL — $2,308,553 — 100.0% The result is startlingly, and I trust coincidentally, similar to that arrived at by the Plaintiffs formula. ... This, she contends, was the usual method of determining the reserve which, in her view, involved the application of the following formula: Profit X R "‘ Reserve Gross Selling Price Receivable In the appellant’s submission this formula has been applied in practice and, with the exception of the decision of the Tax Review Board in the Makis case, has also been applied in the decided cases. ...

Canada (Minister of National Revenue), 2006 FCA 49 Date: 20060208 Docket: A-9-05 Citation: 2006 FCA 49 CORAM:        LÉTOURNEAU J.A.                         ... Date: 20060208 Docket: A-9-05 Citation: 2006 FCA 49 CORAM:        LÉTOURNEAU J.A.                         ... MINISTER OF NATIONAL REVENUE PLACE OF HEARING:                                 Québec, Quebec DATE OF HEARING:                                   January 24, 2006 REASONS FOR JUDGMENT:                    Noël J.A. ...

Canada, 2005 FCA 425 Date: 20051215 Docket: A-275-04 Citation: 2005 FCA 425 CORAM:        LÉTOURNEAU J.A.                         ... REASONS FOR JUDGMENT OF THE COURT BY:                                      LÉTOURNEAU J.A. Date: 20051215 Docket: A-275-04 Citation: 2005 FCA 425 CORAM:        LÉTOURNEAU J.A.                         ...