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LASKIN J.A.   Date: 20221123 Docket: A-317-20 Citation: 2022 FCA 200 CORAM: WEBB J.A. ... For example, if the gallery would have had revenue of $350,000, this would generate a management fee of $50,000 ($350,000- $100,000 = $250,000 x 20% = $50,000). ... François Daigle Deputy Attorney General of Canada For The Respondent   ...

He also said that he was seeking “... the maximum yield, consistent with safety”. ... The interest income was earned, it was submitted, by “... the exertion of much activity...”. ... He concluded at 297-98: The preponderant purpose test has had wide — in fact almost complete — acceptance in Ontario and certain other provinces since the decision in The Rideau Club case. ...

LEBLANC J.A.   BETWEEN: BONNYBROOK PARK INDUSTRIAL DEVELOPMENT CO. LTD. ... REASONS FOR JUDGMENT BY: WOODS J.A.   Date: 20230621 Docket: A-47-22 Citation: 2023 FCA 145 CORAM: WOODS J.A. ...

Doubtless to Hospital Publications Incorporated — a New York corporation, which granted to the appellant the right and licence to use the name “Medical Aspects of Human Sexuality (Canadian Edition)” — advertising and financial reward therefrom was an important consideration. ... I am of the view that if the periodical itself is such that the principal function of its content — the material which it contains — is to encourage, promote or develop fine arts, letters, scholarship or religion, it comes within paragraph 19(4)(b) whether or not the publisher hopes to make money from its publication and whether or not he does make money from it. ...

DAWSON D.J.C.A.   BETWEEN: ASTRO CONSULTING INC. Appellant And HIS MAJESTY THE KING Respondent Heard at Edmonton, Alberta, on December 19, 2023. ... REASONS FOR JUDGMENT OF THE COURT BY: WEBB J.A.   Date: 20231219 Docket: A-134-22 Citation: 2023 FCA 248 CORAM: STRATAS J.A. ... FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-134-22   STYLE OF CAUSE: ASTRO CONSULTING INC. v. ...

Total Contract Payment — exclusive of any payment for land, architects’ fees, legal fees, equipment rental, consultant fees, engineering fees, temporary services, hoarding, snow removal, cleanups, insurance, performance bonds and building permits, diesel fuel, winter protection, scaffolding, provincial tax and other similar items $1,000.00 B. Less 73'/}% to extract non taxable factors and provide an al- lowance for goods qualifying under Tariff Item 69605-1 or other ex emption for schools $ 733.33 C. Taxable value of Materials $ 266.67 5% of 90% of 266.67 12.00 12% of 10% Of 266.67 3.20 Amount refundable $ 15.20 In issue here is the 73'/j per cent deduction stipulated in paragraph B of the simplified method. ...

LOCKE J.A.   BETWEEN: MOHAMMAD YADGAR Appellant and HIS MAJESTY THE KING Respondent Heard at Toronto, Ontario, on June 7, 2024. ... FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-201-23   STYLE OF CAUSE: MOHAMMAD YADGAR v. ... Barnwell North York, Ontario For The Appellant Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent   ...

Lawrence Market on a Saturday morning, some historic sites — Old Fort York and the Marine Museum, as well as visiting in homes all over the city and area. ... In addition to the Steering Committee and the membership — who joined them at a reception one evening at the Heliconian Club — they met Rotarians, members of the Canada/USSR Association, city administrators, teachers and students at Jarvis Collegiate, our Mayor and some members of Council and representatives of a number of Toronto peace groups. ... So, while a "foundation" will be entitled to registration as a "charity" as soon as the purposes for the pursuit of which the administrators or trustees are mandated and empowered to distribute money from its fund are "charitable" — a fact that can be determined only by considering the document by which the institution was set up — an "organization" will be entitled to be registered as a charity only if its activities are and remain charitable — a condition which requires an examination of what its members actually do. ...

LEBLANC J.A.   Date: 20210721 Docket: A-224-19 Citation: 2021 FCA 146 CORAM: WEBB J.A. ... FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-224-19   STYLE OF CAUSE: TOMORROW’S CHAMPIONS FOUNDATION v. ... Drouin Deputy Attorney General of Canada For The Respondent   ...

The Purchaser shall, subject to the terms and conditions hereinafter set out, have the right to exercise the option hereby granted to him up to a maximum aggregate — 3,000 — shares during each of the first five years following the date hereof, provided that if the Purchaser shall fail to exercise his option up to such maximum aggregate in any year he shall have the right to exercise the option, in respect of the shares which he failed to exercise his option as aforesaid, at any time during the period of five years after the date hereof. 4. ... The Purchaser hereby acknowledges and agrees that the option to purchase — 13,850 — granted by the Company to the Purchaser under agreement dated January 2, 1974, as a result of a stock option plan established by the Company on November 8, 1973, shall, upon execution of this agreement by the Company and the Purchaser, be null and void and of no effect. ... As this appeal and the appeal in appeal No A-758-81, Anthony K Stephens v The Queen, were argued together, and as the parties have agreed that there should be one set of costs in the circumstances, I would award costs in this appeal but not in appeal No A-758-81. 1 'Appeal to Supreme Court of Canada dismissed 14/10/76 — No Reasons. 2 *See The Queen v Compagnie Immobilière BCN Ltée, [1979] 1 S.C.R. 865; [1979] CTC 71; 79 DTC 5068. ...