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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     ...

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     ...

HECKMAN J.A.     BETWEEN: ATTORNEY GENERAL OF CANADA Applicant and VÉRONIQUE ST-ONGE Respondent Heard at Ottawa, Ontario, on April 24, 2024. ... VÉRONIQUE ST-ONGE     PLACE OF HEARING: Ottawa, Ontario   DATE OF HEARING: April 24, 2024   REASONS FOR JUDGMENT BY: MONAGHAN J.A.   ... HECKMAN J.A.   DATED: DECEMBER 2, 2024   APPEARANCES: Richard Fader Marie-France Boyer   For The Applicant   Malini Vijaykumar   For The Respondent   SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada   For The Applicant   Nelligan O’Brien Payne LLP   For The Respondent   ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, ONTARIO   DATE OF HEARING: March 2, 2020   REASONS FOR JUDGMENT BY: MACTAVISH J.A.   ... RENNIE J.A.   DATED: March 25, 2020   APPEARANCES: Jeffrey Radnoff   For The Appellant   Jeremy Tiger For The Respondent   SOLICITORS OF RECORD: Radnoff Law Offices Toronto, Ontario For The Appellant   Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent     ...

REASONS FOR JUDGMENT OF THE COURT BY: BOIVIN J.A.     Date: 20230420 Dockets: A-311-21 A-310-21 Citation: 2023 FCA 81 CORAM: BOIVIN J.A. ... “Richard Boivin” J.A.   FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD Dockets: A-311-21 AND A-310-21   DOCKET: A-311-21   STYLE OF CAUSE: JEREMY FREEDMAN v. HIS MAJESTY THE KING   AND DOCKET: A-310-21   STYLE OF CAUSE: JOANNE LAURIA v. ...

Date: 20050113 Docket: A-575-03 Citation: 2005 FCA 16 CORAM:        LÉTOURNEAU J.A. ... Harvey                                                   FEDERAL COURT OF APPEAL                                                       SOLICITORS OF RECORD DOCKET:                                                                   A-575-03 STYLE OF CAUSE:                                                   CLAIRE LACOMBE MORENCY Appellant and ATTORNEY GENERAL OF CANADA Respondent PLACE OF HEARING:                                             Montréal, Quebec DATES OF HEARING:                                             January 13, 2005 REASONS FOR JUDGMENT                                 LÉTOURNEAU J.A. OF THE COURT:                                                       NOËL J.A. ...

DEPARTMENT OF FINANCE CANADA     PLACE OF HEARING: Winnipeg, Manitoba   DATE OF HEARING: November 3, 2022   REASONS FOR JUDGMENT BY: PELLETIER J.A.   ... RIVOALEN J.A.   DATED: NOVEMBER 21, 2022   APPEARANCES: Crispin Kemp   For The Appellant (on their own behalf)   Soniya Bhasin   For The Respondent   SOLICITORS OF RECORD: A. François Daigle Deputy Attorney General of Canada For The Respondent     ...

(iii) any expense incurred by him (other than an expense incurred in drilling or completing an oil or gas well or in building a temporary access road to, or preparing a site in respect of, any such well) for the purpose of determining the existence, location, extent or quality of a mineral resource in Canada including any expense incurred in the course of (A) prospecting, (B) carrying out geological, geophysical or geochemical surveys, (C) drilling by rotary, diamond, percussion or other methods, or (D) trenching, digging test pits and preliminary sampling, but not including (E) any Canadian development expense, or (F) any expense that may reasonably be considered to be related to a mine that has come into production in reasonable commercial quantities or to be related to a potential or actual extension thereof, (iii.1) any expense incurred by him after November 16, 1978 for the purpose of bringing a new mine in a mineral resource in Canada into production in reasonable commercial quantities and incurred before the coming into production of the new mine, including (A) clearing, removing overburden and stripping, and (B) sinking a mine shaft, constructing an adit or other underground entry,... but, for greater certainty, shall not include (vi) any consideration given by the taxpayer for any share or any interest therein or right thereto, except as provided by subparagraph (v), or (vii) any expense described in subparagraph (v) incurred by any other taxpayer to the extent that the expense was, (A) by virtue of that subparagraph, a Canadian exploration expense of that other taxpayer, (B) by virtue of subparagraph 66.2(5)(a)(v), a Canadian development expense of that other taxpayer, or (C) by virtue of subparagraph 66.4(5)(a)(iii), a Canadian oil and gas property expense of that other taxpayer, but any assistance that a taxpayer has received or is entitled to receive after May 25, 1976 in respect of or related to his Canadian exploration expense shall not reduce the amount of any of the expenses described in any of subparagraphs (I) to (v); [my emphasis] 66.1(6)a) "frais d'exploration au Canada " d'un contribuable s'entend des dépenses suivantes engagées après le 6 mai 1974: [...] (iii) une dépense engagée par le contribuable (à l'exception d'une dépense engagée pour le forage ou l ' achèvement d ' un puits de pétrole ou de gaz, la construction d ' une route d ' accès temporaire au puits ou la préparation d ' un emplacement pour le puits) en vue de déterminer l ' existence, la localisation, l ' étendue ou la qualité d ' une ressource minérale au Canada, y compris (A) les frais de prospection, (B) les frais d ' études géologiques, géophysiques ou géochimiques, (C) les frais de forage au moyen d ' un appareil rotatif ou à diamant, par battage ou d ' autres méthodes, ou (D) les frais de creusage de tranchées, de creusage de trous d ' exploration et d ' échantillonnage préliminaire, à l ' exclusion (E) des frais d ' aménagement au Canada, ou (F) d ' une dépense qu ' il est raisonnable de considérer comme rattachée soit à une mine qui a commencé à produire des quantités commerciales raisonnables, soit à un prolongement potentiel ou réel de cette mine, (iii.1) une dépense engagée par le contribuable après le 16 novembre 1978 en vue d ' amener une nouvelle mine de ressources minérales au Canada au stade de la production en quantités commerciales raisonnables, mais avant que cette nouvelle mine ne commence cette production, y compris (A) les frais de déblaiement, d ' enlèvement des terrains de couverture et de dépouillement, (B) les frais de creusage d ' un puits de mine, la construction d ' une galerie à flanc de couteau ou d ' une autre entrée souterraine, [...] il est entendu toutefois que sont exclues (vi) une contrepartie donnée par le contribuable pour une action ou un droit y afférent, sauf dans le cas prévu au sous-alinéa (v), (vii) une dépense visée au sous-alinea (v) et engagée par un autre contribuable dans la mesure où cette dépense consistait, selon le cas, en (A) frais d ' exploration au Canada engagés par cet autre contribuable, en vertu de ce sous-alinéa, (B) frais d ' aménagement au Canada engagés par cet autre contribuable, en vertu du sous-alinéa 66.2(5) a)(v), (C) frais à l ' égard de biens canadiens relatifs au pétrole et au gaz engagés par cet autre contribuable, en vertu du sous-alinéa 66.4(5) a)(iii); cependant, aucun montant à titre d ' aide qu ' un contribuable a reçu ou est en droit de recevoir après le 25 mai 1976 concernant ses frais d ' exploration au Canada ou s ' y rapportant ne peut réduire une dépense visée à l ' un des sous-alinéas (I) à (v); [mon souligné] [4] We are not satisfied that Judge Archambault erred either in his approach or in his conclusions. ... Magee, while correctly acknowledging that the context and purpose of a statutory provision must always be considered, comment that " [i]t would introduce intolerable uncertainty into the Income Tax Act if clear language in a detailed provision of the Act were to be qualified by unexpressed exceptions derived from a court ' s view of the object and purpose of the provision ": Principles of Canadian Income Tax Law 2nd ed., 1997 at pp. 475-76. ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: BY ONLINE VIDEO CONFERENCE     DATE OF HEARING: March 17, 2022     REASONS FOR JUDGMENT BY: WOODS J.A. ... LEBLANC J.A.   DATED: March 30, 2022 APPEARANCES: Robert A. Neilson Sean Zubryckyj   FOR THE APPELLANTS   John Krowina Cheryl Giesbrecht   FOR THE RESPONDENT   SOLICITORS OF RECORD: Felesky Flynn LLP Edmonton, Alberta   FOR THE APPELLANTS   A. François Daigle Deputy Attorney General of Canada FOR THE RESPONDENT     ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 30, 2019   REASONS FOR JUDGMENT BY: RIVOALEN J.A.   ... LOCKE J.A.   DATED: december 12, 2019   APPEARANCES: Sean C. Flaherty Graham Morton   For The Appellant   Joanna Hill   For The Respondent   SOLICITORS OF RECORD: McKenzie Lake Lawyers LLP London, Ontario   For The Appellant   Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Ontario   For The Respondent     ...