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DISSENTING REASONS BY: STRATAS J.A.   Date: 20170428 Docket: A-472-15 Citation: 2017 FCA 89 CORAM: STRATAS J.A. ... Sylvan Lake Golf & Tennis Club Ltd., 2002 SCC 19, [2002] 1 S.C.R. 678; High-Crest at paras. 94-95. ... Pentney Deputy Attorney General of Canada For The Respondent   ...

GOYETTE J.A.   Date: 20230608 Docket: A-113-22 Citation: 2023 FCA 130 CORAM: WEBB J.A. ... This intention is to be determined in accordance with the ordinary rules governing the interpretation and construction of contracts. '" … At p. 563 the author states: " Besides the requirement that a joint venture must have a contractual basis, the courts have laid down certain additional requisites deemed essential for the existence of a joint venture. ... HIS MAJESTY THE KING   PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: February 22, 2023 REASONS FOR JUDGMENT BY: WEBB J.A. ...

Cette somme de 350 000 $, établie sur la base de rapports d'expertise, comprenait, dans l'esprit des parties à l'entente, trois éléments: la valeur marchande de l'emprise, 42 406 $, la diminution de valeur du résidu du terrain, 21 060 $, et enfin ce que les parties ont appelé “la perte de commerce" de l'appelante par suite de la frustration de ses plans d'expansion, 286 534 $. ... La somme de 286 534 $ doit donc avoir un traitement fiscal différent de celle de 63 466 $. ... Elle soutient cependant que la somme restante de 286 534 $ (représentant 350 000 $ moins 63 466 $) qui lui a été versée à titre d'indemnité pour perte de commerce, n'a pas à être incluse dans son revenu puisqu'elle est un paiement à titre de capital qui ne donne lieu à aucun gain. ...

RENNIE J.A.   BETWEEN: CONNIE O'BYRNE Appellant And HER MAJESTY THE QUEEN Respondent Heard at Calgary, Alberta, on November 2, 2015. ... REASONS FOR JUDGMENT OF THE COURT BY: RYER J.A.   Date: 20151102 Docket: A-472-14 Citation: 2015 FCA 239 CORAM: RYER J.A. ... Pentney Deputy Attorney General of Canada Ottawa, Ontario For The Respondent   ...

BOIVIN J.A.   BETWEEN: DR. FRANK CH. HOKHOLD Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT BOIVIN J.A. [1]   This is an appeal from a decision of Paris J. ... " I agree M. Nadon J.A." "I agree David Stratas J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-388-17   STYLE OF CAUSE: DR. ... Drouin Deputy Attorney General of Canada For The Respondent   ...

Income of the trust investments was: in 1969 — $324,469 in 1970 — $293,178 in 1971 — $213,588 in 1972 — $209,816 In December, 1969, and March, 1970, capital allocations were made by the trustees to the beneficiary in the amounts of $500,000 and $2,000,000 respectively. ... If that purpose was to earn income from them and the money was borrowed to enable them to do so — to carry out that purpose — the requirement of the statute is satisfied. ...

LEBLANC J.A.   Docket: A-99-20 BETWEEN: DENSO MANUFACTURING CANADA, INC. ... MINISTER OF NATIONAL REVENUE   AND DOCKET: A-100-20   STYLE OF CAUSE: DENSO SALES CANADA, INC. v. ...

In the normal course of its business, amounts payable to the contractor are withheld by its customers (pursuant to the construction contracts) as “holdbacks” for a certain period of time after completion of the work and are then payable subject to specified conditions — eg certification of the work as satisfactory. lt is common ground that, at least for tax purposes, holdbacks are not, in the case of the appellant, brought into the computation of its income for any year until they are received or receivable. ... The result, as I see it, is that, apart from the special transaction, the effect of the amount held back on the appellant’s profit and loss accounts would have been (1) Year of completion — nil (2) Year of certification — holdback payment on revenue side whereas, as a result of the arrangement with the customer, the result is (1) Year of completion — holdback on revenue side — amount equal to holdback on debit side (2) Year of certification (if certified) — amount equal to holdback on revenue side. ...

RENNIE J.A.   Date: 20221110 Dockets: A-151-21 A-152-21 Citation: 2022 FCA 195 CORAM: STRATAS J.A. ... HIS MAJESTY THE KING   AND DOCKET: A-152-21   STYLE OF CAUSE: CAROL TENNEY v. ... François Daigle Deputy Attorney General of Canada For HIS MAJESTY THE KING   ...

BOIVIN J.A.   BETWEEN: LOVEY CRIDGE Appellant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on March 15, 2016. ... REASONS FOR JUDGMENT OF THE COURT BY: RYER J.A.   Date: 20160315 Docket: A-189-15 Citation: 2016 FCA 87 CORAM: RYER J.A. ... Pentney Deputy Attorney General of Canada Ottawa, Ontario For The Respondent   ...