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Nadon ” J.A.   “I agree.             Johanne Trudel J.A.”   “I agree.             ... MAINVILLE J.A.   DATED:                                                                                  December 15, 2011     APPEARANCES:   Stéphane Rivard FOR THE APPELLANT     Simon-Nicolas Crépin Simon Vincent FOR THE RESPONDENT         SOLICITORS OF RECORD:   Rivard et Associés Montréal, Quebec FOR THE APPELLANT     Myles J. Kirvan Deputy Attorney General of Canada FOR THE RESPONDENT         ...

WEBB J.A.     BETWEEN: MICHAEL PALANGIO     Appellant and HER MAJESTY THE QUEEN     Respondent   Heard at Toronto, Ontario, on November 18, 2013. ... WEBB J.A.     BETWEEN: MICHAEL PALANGIO     Appellant and HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario on November 18, 2013)     WEBB J.A ... Pentney Deputy Attorney General of Canada For The Respondent       ...

PELLETIER J.A.                         TRUDEL J.A.   BETWEEN: GERARD GOULET Appellant and HER MAJESTY THE QUEEN Respondent       Heard at Québec, Quebec, on May 10, 2011. ... APPEARANCES:   Louis Sirois For the appellant   Julie David For the Respondent   SOLICITORS OF RECORD:   Sirois et Tremblay Québec, Quebec   For the appellant   Myles J. Kirvan Deputy Attorney General of Canada For the Respondent       ...

HER MAJESTY THE QUEEN     PLACE OF HEARING:                                                         Montréal, Quebec     DATE OF HEARING:                                                           February 28, 2006     REASONS FOR JUDGMENT BY:                                      Décary J.A.                                                                                                 ... Pelletier J.A.   DELIVERED FROM THE BENCH BY:                             Noël J.A.   APPEARANCES:   Serge Fournier FOR THE APPELLANTS   Nathalie Lessard FOR THE RESPONDENT     SOLICITORS OF RECORD:   BCF LLP Montréal, Quebec FOR THE APPELLANTS   John H. ...

BETWEEN:                                                                       ÉRIC DELAGE                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                                                                                                        Respondent                                                                         JUDGMENT The application for judicial review is dismissed with costs.                                                                                                                                    "Gilles Létourneau"                                                                                                                                                                                   J.A. ... BETWEEN:                                                                  GÉRARD DELAGE                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                                                                                                        Respondent                                                                         JUDGMENT The application for judicial review is dismissed. ...

NADON J.A.                         PELLETIER J.A.   BETWEEN: MARIO BOILY Appellant and HER MAJESTY THE QUEEN Respondent         Hearing held at Québec, Quebec, on October 1, 2008. ... Nadon” J.A.     “I agree.             Gilles Létourneau J.A.”   “I agree.             ... PELLETIER J.A.     DATED:                                                                                  December 11, 2008     APPEARANCES:   Mario Boily THE APPELLANT FOR HIMSELF   Janie Payette FOR THE RESPONDENT       SOLICITORS OF RECORD:     John H. ...

EVANS J.A.     Date: 20090521 Docket: A-416-07 Citation: 2009 FCA 163   CORAM:       DESJARDINS J.A.                         ... «opération » " transaction " «opération » Sont assimilés à une opération une convention, un mécanisme ou un événement.   ... Pound Pierre-Louis Le Saunier   FOR THE APPELLANT   Eric Noble Franco Calabrese Martin Beaudry FOR THE RESPONDENT       SOLICITORS OF RECORD:   Stikeman Elliott LLP Montreal, Quebec   FOR THE APPELLANT   John H. ...

NADON J.A.                         RYER J.A.   BETWEEN: JENNIFER WAUGH Appellant and HER MAJESTY THE QUEEN   Respondent       Heard at Vancouver, British Columbia, on April 22, 2008. ... RYER J.A.     DELIVERED FROM THE BENCH BY:                             RYER J.A.     ... Deputy Attorney General of Canada   FOR THE RESPONDENT       ...

Mainville" J.A.   “I Agree.        M. Nadon.”   “I Agree.      Johanne Gauthier.”   ...                                   (2) Where a transaction is an avoidance transaction, the tax consequences to a person shall be determined as is reasonable in the circumstances in order to deny a tax benefit that, but for this section, would result, directly or indirectly, from that transaction or from a series of transactions that includes that transaction ...   « opération » “transaction”   « opération » Sont assimilés à une opération une convention, un mécanisme ou un événement ...

SHARLOW J.A.                                            RYER J.A.   BETWEEN: THE ATTORNEY GENERAL OF CANADA   Appellant   and   CHRISTOPHER M. HENLEY   Respondent       Heard at Toronto, Ontario, on October 24, 2007. ... Deputy Attorney General of Canada Ottawa, Ontario     FOR THE APPLICANT   Advocates LLP Barristers & Solicitors London, Ontario     FOR THE RESPONDENT   ...