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LOCKE J.A.   BETWEEN:     TPINE LEASING CAPITAL CORPORATION     Appellant     and     HIS MAJESTY THE KING     Respondent   Heard at Toronto, Ontario, on January 16, 2024. ... LOCKE J.A.   BETWEEN:     TPINE LEASING CAPITAL CORPORATION     Appellant     and     HIS MAJESTY THE KING     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1] The issue in this appeal is, if a taxpayer is successful in challenging the denial of a particular deduction, does subsection 152(9) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ... Both consequences flow from the same “transaction” — the retention (and not a sale) — of the same assets. ...

REASONS FOR ORDER BY: NOËL C.J.   Date: 20191119 Docket: A-116-19 Citation: 2019 FCA 285 Present:   NOËL C.J. ... ROOKE et al.   MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: NOËL C.J.   DATED: November 19, 2019   WRITTEN REPRESENTATIONS BY: Kara L. Smyth Cassidy Thomson   For The Respondents, john d. rooke, glennys l. mcveigh and mary t. moreau   SOLICITORS OF RECORD: McCarthy Tétrault LLP Clagary, Alberta   For The Respondents, john d. rooke, glennys l. mcveigh and mary t. moreau     ...

A.   Rule 110: relevant principles [3]   Rule 109 is the main provision in the Rules governing interventions. ... Canada (Attorney General), 2017 FCA 102 (“ TWN No. 1 ”) at para. 11; Copps v. ... Canada (Attorney General), 2017 FCA 174, 414 D.L.R. (4th) 373 at para. 22 (“ TWN No. 2 ”). ...

WALKER J.A.     BETWEEN: HIS MAJESTY THE KING Appellant and ROBERT MARCUS HIRSCHFIELD Respondent Heard at Vancouver, British Columbia, on April 16, 2024. ... WALKER J.A.     Date: 20250122 Docket: A-182-23 Citation: 2025 FCA 17 CORAM: DE MONTIGNY C.J. ... WALKER J.A.     BETWEEN: HIS MAJESTY THE KING Appellant and ROBERT MARCUS HIRSCHFIELD Respondent REASONS FOR JUDGMENT LASKIN J.A. ...

DEANS KNIGHT INCOME CORPORATION     PLACE OF HEARING: BY ONLINE VIDEO CONFERENCE   DATE OF HEARING: March 22 and 23, 2021   REASONS FOR JUDGMENT BY: WOODS J.A.   ... LASKIN J.A.   DATED: AUGUST 4, 2021   APPEARANCES: Perry Derksen Matthew Turnell Eric Brown Kiel Walker   For The Appellant   Barry R. ... Drouin Deputy Attorney General of Canada   For The Appellant   Burnet, Duckworth and Palmer LLP Calgary, Alberta For The Respondent     ...

Wall would be a builder as defined in section 123 of the ETA: “builder” of a residential complex […] means a person who constructeur Est constructeur d’un immeuble d’habitation […] la personne qui, selon le cas: (a) at a time when the person has an interest in the real property on which the complex is situated, […] engages another person to carry on for the person a) réalise, […] par un intermédiaire, à un moment où elle a un droit sur l’immeuble sur lequel l’immeuble d’habitation est situé: […] […] (iii) […] the construction […] of the complex, iii) […] la construction [...] de l’immeuble d’habitation; […] […] but does not include N’est pas un constructeur: (f) an individual described by paragraph (a) […] who […], f) le particulier visé aux alinéas a) […] qui, en dehors du cadre d’une entreprise, d’un projet à risques ou d’une affaire de caractère commercial: (ii) engages another person to carry on the construction […] for the individual (i) […] fait construire l’immeuble d’habitation […] […] otherwise than in the course of a business or an adventure or concern in the nature of trade, […] […] [24] Therefore, the critical issue in this appeal is whether Mr. ... Minister of National Revenue, [1986] 2 C.T.C. 259, 86 D.T.C. 6421 (F.C.T.D.): • the nature of the property sold; • the length of the period of ownership; • the frequency or number of similar transactions; • work expended on or in connection with the property; • the circumstances that were responsible for the sale of the property; • motive. [25] The tests are all based on the facts of the particular case and directly or indirectly lead back to the intention of the taxpayer. ... Drouin Deputy Attorney General of Canada For The Respondent   ...

HIS MAJESTY THE KING     DEALT WITH in writing without appearance of the parties. REASONS FOR JUDGMENT BY: RENNIE J.A.   CONCURRED IN BY: LASKIN J.A. MONAGHAN J.A.   DATED: May 17, 2023   WRITTEN REPESENTATIONS BY: Dave Shull   on his own behalf Spencer Landsiedel   For The Respondent SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent   ...

MINISTER OF NATIONAL REVENUE     PLACE OF HEARING: HEARD BY ONLINE VIDEO CONFERENCE HOSTED BY THE REGISTRY   DATE OF HEARING: April 12, 2021   REASONS FOR JUDGMENT BY: PELLETIER J.A.   ... LOCKE J.A.   DATED: may 26, 2021   APPEARANCES: Louis-Frédérick Côté   For The Appellants   Ian Demers Marie-France Camiré   For The Respondent   SOLICITORS OF RECORD: Spiegel Sohmer Inc. Montréal, Quebec   For The Appellants   Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent     ...

REASONS FOR ORDER BY: LOCKE J.A.   Date: 20230526 Docket: A-242-22 Citation: 2023 FCA 112 Present: LOCKE J.A. ... MINISTER OF NATIONAL REVENUE   MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: LOCKE J.A.   DATED: may 26, 2023   WRITTEN REPRESENTATIONS BY: Ehtesham A Rafique   For The Appellant (On his own behalf)   Allan Mason   For The Respondent   SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent     ...

Monica Biringer”   FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-313-23   STYLE OF CAUSE: LORENCE HUD V. HIS MAJESTY THE KING   MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR order BY: MONAGHAN J.A.   DATED: April 26, 2024   WRITTEN REPRESENTATIONS BY: Lorence Hud For The Appellant   Jeremy Tiger Michel Osvath-Langlais For The Respondent   SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent     ...