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FCA
Chief Ron Ignace v. Canada (Attorney General) and Alberta (Attorney General), 2019 FCA 239
D. Squamish Nation [52] Late in this process, Squamish Nation filed submissions adopting those of Tsleil-Waututh Nation. ... ATTORNEY GENERAL et al. MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: STRATAS J.A. DATED: September 25, 2019 WRITTEN REPRESENTATIONS BY: Scott A. Smith Paul Seaman For The Applicant, TSLEIL-WAUTUTH NATION Michelle L. ...
FCA
Buck (Re), docket ITA-5021-95
Buck (Re), docket ITA-5021-95 IT A-5021-95 IT A-1325-96 IN THE MATTER OF the Income Tax Act - and- IN THE MATTER OF an assessment or assessments by the Minister of National Revenue under one or more of the Income Tax Act against: GORDON VICTOR BUCK 44834 South Sumas Road, of Sardis, in the Province of British Columbia V2R 1B3 REASONS FOR ORDER JOHN A. ... The Crown has to date held off actually realizing anything on the shares. ... Hargrave" Prothonotary February 21, 1997 Vancouver, British Columbia__________________ 1 Gawler v. ...
FCA
626468 New Brunswick Inc. v. Canada, 2019 FCA 306
LASKIN J.A. BETWEEN: 626468 NEW BRUNSWICK INC. Appellant and HER MAJESTY THE QUEEN Respondent Heard at Halifax, Nova Scotia, on October 30, 2019. ... LASKIN J.A. BETWEEN: 626468 NEW BRUNSWICK INC. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT WEBB J.A. [1] The issue in this appeal is whether subsection 55(2) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ... V. Conclusion [75] As a result, I would dismiss the appeal with costs. ...
FCA
Larochelle v. Canada, 2005 FCA 88
Canada, 2005 FCA 88 Date: 20050302 Docket: A-312-04 Citation: 2005 FCA 88 CORAM: DESJARDINS J.A. ... Date: 20050302 Docket: A-312-04 Citation: 2005 FCA 88 CORAM: DESJARDINS J.A. ... Harvey FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-312-04 STYLE OF CAUSE: ANDRÉE LAROCHELLE v. ...
FCA
Court v. Canada (Attorney General), 2020 FCA 199
CANADA (ATTORNEY GENERAL) PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: September 16, 2020 REASONS FOR JUDGMENT BY: RIVOALEN J.A. ... WOODS J.A. DATED: november 16, 2020 APPEARANCES: Martha Cook For The Applicant James Schneider For The Respondent SOLICITORS OF RECORD: MARTHA COOK PROFESSIONAL CORPORATION Stratford, Ontario For The Applicant Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Ontario For The Respondent ...
FCA
FRANK WILLIAMSv. Canada (Public Safety and Emergency Preparedness), 2017 FCA 252
A. The nature of the motion in the Federal Court [6] Mr. ... CANADA (MINISTER OF PUBLIC SAFETY AND EMERGENCY PREPAREDNESS) PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: September 22, 2017 REASONS FOR JUDGMENT BY: STRATAS J.A. ... WEBB J.A. DATED: DECEMBER 28, 2017 APPEARANCES: Leo Salloum For The Appellant Jacob Pollice For The Respondent SOLICITORS OF RECORD: Grill Barristers Toronto, Ontario For The Appellant Nathalie G. ...
FCA
Kubiangana v. Canada, 2023 FCA 30
GOYETTE J.A. BETWEEN: FLAUBERT TSHIDIMU KUBIANGANA Appellant and HIS MAJESTY THE KING Respondent Heard at Toronto, Ontario, on February 8, 2023. ... REASONS FOR JUDGMENT OF THE COURT BY: BOIVIN J.A. Date: 20230208 Docket: A-338-21 Citation: 2023 FCA 30 CORAM: BOIVIN J.A. ... François Daigle Deputy Attorney General of Canada For the respondent ...
FCA
Canada v. Callidus Capital Corporation, 2017 FCA 162, rev'd 2018 SCC 47
On or about April 9, 2012, Callidus received the sum of $590,956.62 from the sale of the Bishop Property (the “ Sale Proceeds ”). 11. ... Pursuant to the terms of the Forbearance Agreement and a Blocked Accounts Agreement dated November 9, 2011 (the “ Blocked Accounts Agreement ”), Cheese Factory also agreed to open blocked accounts (the “ Blocked Accounts ”) at a Royal Bank of Canada (“ RBC ”) and to deposit all funds received from all sources into the blocked accounts. 13. ... The property subject to the subsection (3) trust is defined as: … property of the person … equal in value to the amount so deemed to be held in trust [pursuant to subsection 222(1)] is deemed … to be held … in trust for Her Majesty … [emphasis added] [55] This means that the corpus of the statutory trust is a limited pecuniary interest in the property of the tax debtor. ...
FCA
CANADIAN WESTERN TRUST COMPANY AS TRUSTEE OF THE FAREED AHAMED TFSA v. HER MAJESTY THE QUEEN, 2020 FCA 213
HER MAJESTY THE QUEEN PLACE OF HEARING: by online videoconference DATE OF HEARING: October 22, 2020 REASONS FOR JUDGMENT BY: LOCKE J.A. ... Clarke For The Appellant Perry Derksen For The Respondent SOLICITORS OF RECORD: QED Tax Law Corporation Vancouver, British Columbia For The Appellant Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent ...
FCA
Pudney v. Canada, 2023 FCA 42
GOYETTE J.A. BETWEEN: BARBARA PUDNEY Appellant and HIS MAJESTY THE KING Respondent Heard at Ottawa, Ontario, on February 23, 2023. ... HIS MAJESTY THE KING PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: February 23, 2023 REASONS FOR JUDGMENT BY: MONAGHAN J.A. ... DATED: February 28, 2023 APPEARANCES: Barbara Pudney For The Appellant ON HER OWN BEHALF Linsey Rains For The Respondent SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent HIS MAJESTY THE KING ...