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FCA
Grenon v. Canada (National Revenue), 2017 FCA 167
GLEASON J.A. Date: 20170809 Docket: A-239-16 Citation: 2017 FCA 167 CORAM: WEBB J.A. ... I. Background [3] Some time prior to March 7, 2013 Mr. ... II. Decision of the Federal Court [8] Mr. ...
FCA
Canada (Attorney General) v. Iris Technologies Inc., 2021 FCA 244
MACTAVISH J.A. BETWEEN: ATTORNEY GENERAL OF CANADA Appellant and IRIS TECHNOLOGIES INC. ... IRIS TECHNOLOGIES INC. PLACE OF HEARING: BY ONLINE VIDEO CONFERENCE DATE OF HEARING: October 21, 2021 REASONS FOR JUDGMENT BY: LASKIN J.A. ...
FCA
Hudson v. Canada, 2024 FCA 62
REASONS FOR ORDER BY: LOCKE J.A. Date: 20240325 Docket: A-146-22 Citation: 2024 FCA 62 Present: LOCKE J.A. ... HIS MAJESTY THE KING MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES: REASONS FOR order BY: LOCKE J.A. DATED: March 25, 2024 APPEARANCES: Shelley Anne Hudson For The Appellant SELF-REPRESENTED Spencer Landsiedel For The Respondent HIS MAJESTY THE KING SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent HIS MAJESTY THE KING ...
FCA
Simser v. Canada, 2005 DTC 5001, 2004 FCA 414
BETWEEN: SCOTT IRWIN SIMSER Appellant and HER MAJESTY THE QUEEN Respondent and CANADIAN HEARING SOCIETY Intervener Heard at Toronto, Ontario, on May 13, 2004. ... " FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-284-03 STYLE OF CAUSE: SIMSER v. H.M.Q. PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: May 13, 2004 REASONS FOR JUDGMENT: Nadon J.A. ...
FCA
S. W. v. Canada (Attorney General), 2019 FCA 288
GAUTHIER J.A. Date: 20191121 Docket: A-238-18 Citation: 2019 FCA 288 CORAM: PELLETIER J.A. ... [4] This Court is only entitled to intervene if the Appeal Division’s decision falls below the standard defined by the Supreme Court’s jurisprudence on the standard of review. ... Drouin Deputy Attorney General of Canada For The Respondent ...
FCA
Raincoast Conservation Foundation v. Canada (Attorney General), 2019 FCA 259
BOIVIN J.A. DATED: October 18, 2019 WRITTEN REPRESENTATIONS BY: Harry Wruck, Q.C. Margot Venton Dyna Tuytel For The Appellants Jan Brongers For The Respondent, attorney general of canada Maureen Killoran, QC FOR THE RESPONDENT, TRANS MOUNTAIN PIPELINE ULC SOLICITORS OF RECORD: Ecojustice Calgary, Alberta For The Appellants Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent, ATTORNEY GENERAL OF CANADA Osler, Hoskin & Harcourt LLP Calgary, Alberta for the respondent, trans mountain pipeline ulc ...
FCA
Canada v. 407 ETR Concession Company Limited, 2017 FCA 220
I. Background [4] Highway 407 (407 ETR) is a toll highway near Toronto. ... III. Decision of the Tax Court [9] The Tax Court judge noted that, as set out in Canada Trustco Mortgage Co. v. ... IV. Standard of Review [11] The only issue in this appeal is the meaning of “municipal service” in section 21. ...
FCA
Priority Foundation v. Canada (National Revenue), 2023 FCA 207
REASONS FOR ORDER BY: HECKMAN J.A. Date: 20231013 Docket: A-140-23 Citation: 2023 FCA 207 Present: HECKMAN J.A. ... It appealed to this Court from the Minister’s failure to confirm or vacate the NIR pursuant to paragraph 172(3)(a.1) of the Act (the 172(3)(a.1) appeal): 172 (3) Where the Minister 172 (3) Lorsque le ministre: […] […] (a.1) confirms a proposal, decision or designation in respect of which a notice was issued by the Minister to a person that is or was registered as a registered charity, or is an applicant for registration as a registered charity, under any of subsections 149.1(2) to (4.1), (6.3), (22) and (23) and 168(1), or does not confirm or vacate that proposal, decision or designation within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal, decision or designation, a.1) soit confirme toute intention, décision ou désignation à l’égard de laquelle le ministre a délivré, en vertu de l’un des paragraphes 149.1(2) à (4.1), (6.3), (22) et (23) et 168(1), un avis à une personne qui est ou était enregistrée à titre d’organisme de bienfaisance enregistré ou qui a demandé l’enregistrement à ce titre, soit omet de confirmer ou d’annuler cette intention, décision ou désignation dans les 90 jours suivant la signification, par la personne en vertu du paragraphe 168(4), d’un avis d’opposition concernant cette intention, décision ou désignation; […] […] the person described in paragraph (a), (a.1) or (a.2), […] may appeal from the Minister’s decision, or from the giving of the notice by the Minister, to the Federal Court of Appeal. la personne, dans le cas visé aux alinéas a), a.1) ou a.2), [… peut] interjeter appel à la Cour d’appel fédérale de cette décision ou de la signification de cet avis. [10] The appellant claims in its grounds of appeal that the Minister’s decision to issue an NIR and to publish a copy of the NIR in the Canada Gazette when she did was unlawful. ... DATED: October 13, 2023 WRITTEN REPRESENTATIONS BY: Gib van Ert Dahlia Shuhaibar For The Appellant Selena Sit Loretta Chun Yianni Pappas-Acreman For The Respondent SOLICITORS OF RECORD: Olthuis van Ert Vancouver, British Columbia For The Appellant Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent ...
FCA
Canada v. CAMECO Corporation, 2020 FCA 112
The opening part of this subsection sets out the general condition for its application: “[w]here a taxpayer … and a non-resident person with whom the taxpayer … does not deal at arm’s length … are participants in a transaction or series of transactions”. ... Essentially, Cameco would be treated as if it — and not CEL — had purchased the uranium from Tenex and Urenco that CEL had acquired. [71] In Envision Credit Union v. ... VI. Conclusion [95] I would therefore dismiss the appeal in A-349-18. ...