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FCA
Bank of Nova Scotia v. Canada, 2024 FCA 192, leave granted 22 May 2025 (41643)
MONAGHAN J.A. Date: 20241121 Docket: A-321-21 Citation: 2024 FCA 192 CORAM: WOODS J.A. ... HIS MAJESTY THE KING PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: October 30, 2023 REASONS FOR JUDGMENT BY: WOODS J.A. ... MONAGHAN J.A. DATED: NOVEMBER 21, 2024 APPEARANCES: Al Meghji Gerald Grenon Amanda Heale For The Appellant Carla Lamash Alexander Millman For The Respondent SOLICITORS OF RECORD: Osler, Hoskin & Harcourt LLP Toronto, Ontario For The Appellant Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent ...
FCA
Canada v. DAC Investment Holdings Inc., 2025 FCA 37
DAC INVESTMENT HOLDINGS INC. MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: STRATAS J.A. DATED: february 13, 2025 WRITTEN REPRESENTATIONS BY: Jeff Pniowsky For The MOVING PARTY Justine Malone Michel Osvath-Langlais For The Appellant Matthew G. ... Rosler For The Respondent SOLICITORS OF RECORD: Thompson Dorfman Sweatman LLP Winnipeg, Manitoba For The MOVING PARTY Shalene Curtis-Micallef Deputy Attorney General of Canada For The Appellant Thorsteinssons LLP Toronto, Ontario For The Respondent ...
FCA
Her Majesty the Queen v. Jim A. McClurg, [1988] 1 CTC 75, 88 DTC 6047
CLASS A CLASS B CLASS C NAME COMMON COMMON PREFERRED Jim McClurg 400 — 37,500 Veryle Ellis 400 — 37,500 Wilma McClurg (wife of Jim McClurg) — 100 — Suzanne Ellis (wife of Veryle Ellis) — 100 — (Veryle Ellis was the other principal owner of the company and major participant in the business as sales and service manager). ... McClurg and Ellis as holders of the only voting shares were at all material times the only directors of the company In 1978, 1979, and 1980 they voted a distribution of dividends as follows: 1978 1979 1980 1980 Jim McClurg — — — Veryle Ellis — — — Wilma McClurg $10,000 $10,000 $10,000 Suzanne Ellis $10,000 $10,000 $10,000 While it will be noted that no dividends were paid on either the Class A or Class C shares — the only ones owned by the two directors — they earned substantial amounts in salaries, paid bonuses, and bonus entitlements, totalling in the case of the taxpayer $33,968 in 1978, $65, 292 in 1979, and $57,900 in 1980. ... (London: Stevens & Sons, 1979) at 403; International Power Co. Ltd v. ...
FCA
The Queen v. Macdonald, 2018 FCA 128, aff'd 2020 SCC 6
DE MONTIGNY J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and JAMES S.A. ... Roth For The Respondent SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada For The APPELLANT Davies Ward Phillips & Vineberg LLP Toronto, Ontario For The Respondent ...
FCA
Zeifmans LLP v. Canada, 2022 FCA 160
LOCKE J.A. BETWEEN: ZEIFMANS LLP Appellant and HIS MAJESTY THE KING Respondent Heard at Toronto, Ontario, on September 27, 2022. ... LOCKE J.A. BETWEEN: ZEIFMANS LLP Appellant and HIS MAJESTY THE KING Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on September 27, 2022). ... François Daigle Deputy Attorney General of Canada Toronto, Ontario For The Respondent ...
FCA
2763478 Canada Inc. v. Canada, 2018 FCA 209
DE MONTIGNY J.A. BETWEEN: 2763478 CANADA INC. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT NOËL C.J. [1] This is an appeal by 2763478 Canada Inc. ... HER MAJESTY THE QUEEN PLACE OF HEARING: Montréal, QuEbec DATE OF HEARING: OCTOBER 4, 2018 REASONS FOR JUDGMENT BY: NOËL C.J. ... DE MONTIGNY J.A. DATED: NOVEMBER 15, 2018 APPEARANCES: Serge Amar Guy Régimbald FOR THE APPELLANT Justine Malone FOR THE RESPONDENT SOLICITORS OF RECORD: Gowling WLG (Canada) LLP Montréal, Quebec FOR THE APPELLANT Nathalie G. ...
FCA
Athletes 4 Athletes Foundation v. Canada (National Revenue), 2020 FCA 41
B. Application of the rules in this case [23] I will first deal with the second of the Foundation’s three requests for further disclosure. ... DATED: FEBRUARY 7, 2020 WRITTEN REPRESENTATIONS BY: Blake Bromley Josh Vander Vies For The Appellant Lynn Burch Selena Sit Anna Walsh For The Respondent SOLICITORS OF RECORD: Benefic Law Corporation Vancouver, British Columbia For The Appellant Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent ...
FCA
Canada (Attorney General) v. National Bank of Canada, 2004 DTC 6527, 2004 FCA 92
National Bank of Canada PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: February 4, 2004 REASONS FOR JUDGMENT: Noël J.A. ... Caisse populaire d'Amos PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: February 4, 2004 REASONS FOR JUDGMENT: Noël J.A. ...
FCA
Fabrikant v. The Queen, 2018 FCA 224
B. Background [2] Section 40 of the Federal Courts Act, R.S.C. 1985, c. ... C. Analysis (a) Preliminary issue [12] In his written representations, Dr. ... Drouin Deputy Attorney General of Canada For The Respondent ...
FCA
Sandhu Singh Hamdard Trust v. Navsun Holdings Ltd., 2019 FCA 295
V. Proposed disposition [63] I propose that this Court grant judgment as follows: 1. ... NAVSUN HOLDINGS LTD. and 6178235 CANADA INC. PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: September 18, 2019 REASONS FOR JUDGMENT BY: LASKIN J.A. ... WOODS J.A. DATED: December 2, 2019 APPEARANCES: David Allsebrook For The Appellant Tamara Ramsey For The Respondents SOLICITORS OF RECORD: LudlowLaw Toronto, Ontario For The Appellant Chitiz Pathak LLP Toronto, Ontario For The Respondents ...