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WOODS J.A.     BETWEEN: BONNYBROOK PARK INDUSTRIAL DEVELOPMENT CO. LTD. ... MINISTER OF NATIONAL REVENUE     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: JANUARY 9, 2018   REASONS FOR JUDGMENT BY: WOODS J.A.   CONCURRED IN BY: NEAR J.A.   DISSENTING REASONS BY: STRATAS J.A.   DATED: July 18, 2018   APPEARANCES: Justin Kutyan Thang Trieu   For The Appellant   Craig Maw Nancy Arnold For The Respondent   SOLICITORS OF RECORD: KPMG Law LLP Toronto, Ontario   For The Appellant   Nathalie G. ...

MARGO DIANNE BOWKER   PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: March 29, 2023   REASONS FOR JUDGMENT BY: PELLETIER J.A.   ... GLEASON J.A.   DATED: June 8, 2023   APPEARANCES: Laura Zumpano Natasha Tso   For The Appellant   Alistair G. Campbell   For The Respondent   SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada   For The Appellant   Legacy Tax + Trust Lawyers Vancouver, British Columbia   For The Respondent     ...

THE ESTATE OF PASQUALE PALETTA     PLACE OF HEARING: TORONTO, ONTARIO   DATE OF HEARING: APRIL 4, 2022   REASONS FOR JUDGMENT BY: NOËL C.J.   ... LASKIN J.A.   DATED: May 17, 2022   APPEARANCES: Justice Malone Dina Elleithy   For The Appellant   Justin Kutyan Kelly Ng   For The Respondent   SOLICITORS OF RECORD: A. François Daigle Deputy Attorney General of Canada Ottawa, Ontario   For The Appellant   KPMG Law LLP Barristers and Solicitors Toronto, Ontario For The Respondent     ...

II.                 THE DECISION UNDER APPEAL [14]            In its decision, the Federal Court noted that Mr. ... III.              ISSUES [16]            Mr. Galati and the CRC raise two issues. ... DATED: february 8, 2016 APPEARANCES: Rocco Galati   For The Appellant, ROCCO GALATI   Paul Slansky   For The Appellant, CONSTITUTIONAL RIGHTS CENTRE INC.   ...

Beauchamp, docket ITA-1716-98                                                                     Date: 1999                                                            Docket: IT A-1716-98 MONTRÉAL, QUEBEC, THE        DAY OF               , 1999 Present:     Mr. ... This order applies to and will be placed in file IT A-9734-98.             ... I.           Instalment sale of property [10]       An initial series of contracts involves seized property number 9: 1 green truck with rotary flange, NS/FCIN3012RW33493. [11]       This property is alleged to be the Beauchamps' by the following reasoning. [12]       It was allegedly assigned to the Beauchamps by Beau-Co Corporation Inc. ...

Date: 20040212                                            Docket: A-488-01 Citation: 2004 FCA 60 CORAM:        DÉCARY J.A. ... CONCURRING:                      DÉCARY J.A.                                              ... THE QUEEN PLACE OF HEARING:                     Montréal, Quebec DATE OF HEARING:                        September 18, 2003 REASONS FOR JUDGMENT:       NADON, J.A. ...

MINISTER OF FISHERIES AND OCEANS     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: April 8, 2019   REASONS FOR JUDGMENT BY: DAWSON J.A.   ... RIVOALEN J.A.   DATED: AUGUST 8, 2019   APPEARANCES: F. Matthew Kirchner Lisa Glowacki   For The Appellants   Mara Tessier Monika Bittel   For The Respondent   SOLICITORS OF RECORD: Ratcliff & Company LLP North Vancouver, British Columbia   For The Appellants   Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent     ...

MONAGHAN J.A.   Date: 20220207 Docket: A-101-19 Citation: 2022 FCA 22 CORAM: WEBB J.A. ... In reassessing the appellant, the Minister allowed the following amounts as business expenses and reassessed the appellant based on the following amounts of net income/profit: Year Amount Received Expenses Allowed Net Income/Profit 2009 $246,920 $68,646   =B2-C2 $178,274 2010 $247,264 $50,773   =B3-C3 $196,491 2011 $371,962 $121,570   =B4-C4 $250,392 Total:       =SUM(ABOVE) $625,157 [5] Although the difference between the unreported revenue ($247,264) and the expenses allowed ($50,773) for 2010 is $196,491, the Tax Court Judge referred to $196,490 as the unreported net income for 2010. ... François Daigle Deputy Attorney General of Canada For The Respondent   ...

II.                 Procedural Background [9]                The matter was heard on February 26, 2014 by a judge of the Tax Court. ... B.                 Discretion [85]            Assuming the Chief Justice has a power to reassign, he is not forced to exercise it. ... Pentney Deputy Attorney General of Canada For The Respondent   ...

Ratti write at p. 6-1 that “income from property” means [TRANSLATION] [...] the return on invested capital when neither the taxpayer entitled to it nor any of its agents has devoted much effort, time or attention to generating the income [...] ... There are two important exceptions to this principle [...] One arises where the securities held constitute an integral part of the taxpayer’s other business activities; the other, where the taxpayer’s investment activities are such that they amount in themselves to the conduct of a separate business [...] ... This presumption is very far-reaching [...] The legislature is presumed to have a mastery of existing law, both common law and statute law. as well as the case law interpreting statutes. ...