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Thornton, 2013 DTC 5008 [at 5541], 2012 FC 1313     Date: 20121113 Docket: T-848-11 Citation: 2012 FC 1313 Ottawa, Ontario, November 13, 2012 PRESENT:    THE CHIEF JUSTICE     BETWEEN:   THE MINISTER OF NATIONAL REVENUE       Applicant   and       GRANT THORNTON       Respondent     and         FOREMOST INDUSTRIES         Intervener(s)                REASONS FOR JUDGMENT AND JUDGMENT   [1]                The central dispute in this case concerns whether three short documents are protected by solicitor client privilege [SCP] ...   [4]                For the reasons that follow, I find that:   a.                    ... III.       Analysis A.   Are the Documents protected by SCP?   i.         ...

V.                 ISSUE [20]            The only issue here is the following: •                      Did the CRA err in allowing the second request for interest relief only in part? ... DATED: SEPTEMBER 22, 2014   APPEARANCES: Pierre Gilbert   REPRESENTING HIMSELF   Stéphanie Coté   FOR THE RESPONDENT   SOLICITORS OF RECORD: Pierre Gilbert Montréal, Quebec   REPRESENTING HIMSELF   William F. Pentney Deputy Attorney General of Canada Montréal, Quebec   FOR THE RESPONDENT     ...

This course of action – not seeking repayment for the CERB benefits, but seeking repayment for the CRB payments – is reasonable. ... ATTORNEY GENERAL OF CANADA PLACE OF HEARING: St. john’s, newfoundland   DATE OF HEARING: july 23, 2025   judgment and reasons: GRANT J.   DATED: September 5, 2025   APPEARANCES: j oanne W hitten   For The Applicant (Self-represented)   D eanna F rappier   For The Respondent   SOLICITORS OF RECORD: Attorney General of Canada H alifax, n ova s cotia   For The Respondent     ...

Whitfield, 2002 FCT 663 Date: 20020612 Docket: ITA-571-01 Neutral citation: 2002 FCT 663                                                  IN THE MATTER OF THE INCOME TAX ACT                                               AND IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS                                                     BY THE MINISTER OF NATIONAL REVENUE UNDER THE                                                               INCOME TAX ACT, CANADIAN PENSION PLAN,                                             UNEMPLOYMENT INSURANCE ACT, EMPLOYMENT INSURANCE                                                            ACT AND ALBERTA INCOME TAX ACT, AGAINST:                                        PATRICIA L. ... BETWEEN:                                        HER MAJESTY THE QUEEN IN RIGHT OF CANADA                              AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE                                                                                                                                                          Applicant                                                                              - and-                                            PATRICIA L. WHITFIELD (sometimes known as                                                           PATRICIA LYNN WHITFIELD)                                                                                                                                                      Respondent                                                ASSESSMENT OF COSTS- REASONS Charles E. ...

Canada (Minister of National Revenue), 2001 FCT 1361                                                                                                                                             Date: 20011211                                                                                                                                        Docket: T-1695-01 Montréal, Quebec, December 11, 2001 Before:            RICHARD MORNEAU, PROTHONOTARY BETWEEN:                                                           NORMAND MARTINEAU                                                                                                                                                           Plaintiff                                                                                  and                                           THE MINISTER OF NATIONAL REVENUE                                                                                                                                                       Defendant                                                                             ORDER The defendant's motion is allowed with costs. ... Trad. a.                                                                                                                                             ... Trad. a.                       Federal Court of Canada                                 Trial Division                                                           Date: 20011211                                                     Docket: T-1695-01 Between: NORMAND MARTINEAU                                                                          Plaintiff and THE MINISTER OF NATIONAL REVENUE                                                                     Defendant                      REASONS FOR ORDER                                                     FEDERAL COURT OF CANADA                                                                     TRIAL DIVISION                                NAMES OF COUNSEL AND SOLICITORS OF RECORD FILE:                                                         T-1695-01 STYLE OF CAUSE:                               NORMAND MARTINEAU                                                                                                                                                             Plaintiff and THE MINISTER OF NATIONAL REVENUE                                                                                                                                                         Defendant PLACE OF HEARING:                        Montréal, Quebec DATE OF HEARING:                          November 26, 2001 REASONS FOR ORDER BY: RICHARD MORNEAU, PROTHONOTARY DATED:                                                   December 11, 2001 APPEARANCES: Frédéric Hivon for the plaintiff Jacques Savary for the defendant SOLICITORS OF RECORD: Lacombe, Hivon                                       for the plaintiff Montréal, Quebec Morris Rosenberg                                     for the defendant Deputy Attorney General of Canada ...

BETWEEN:                                                             9099-3262 QUÉBEC INC.                                                                                                                                                           ... Plaintiff                                                 and          THE MINISTER OF NATIONAL REVENUE                                                                                                                                         Defendant                                                                                                                                                          REASONS FOR ORDER                                       AND ORDER                                                                                                                                                                                    FEDERAL COURT OF CANADA                                                                  TRIAL DIVISION                               NAMES OF COUNSEL AND SOLICITORS OF RECORD FILE:                                                     T-1841-01 STYLE OF CAUSE:                                                                                       9099-3262 QUÉBEC INC.                                                                                                                                                           Plaintiff                                                                                  and                                           THE MINISTER OF NATIONAL REVENUE                                                                                                                                                       Defendant PLACE OF HEARING:                     Montréal, Quebec DATE OF HEARING:                       October 22, 2001 REASONS FOR ORDER AND ORDER BY:                              BLANCHARD J. ...

Mathers, 2001 FCT 104 Federal Court Reports [] F.C.                                                                                                                                             Date: 20010221                                                                                                                                  Docket: IT A-8856-99 MONTRÉAL, QUEBEC, FEBRUARY 21, 2001 Before:            RICHARD MORNEAU, PROTHONOTARY In re the Income Tax Act                                                                              - and- In re one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act AGAINST:                                                               JEAN-GUY MATHERS                                                                                                                                           Judgment debtor                                                                               AND                                                     CINÉPARC ST-EUSTACHE INC.                                                                                                                                                          Objector                                                                               AND                                      DEPUTY MINISTER OF REVENUE OF QUEBEC                                                                                                                                                      Intervener                                                                             ORDER This motion by the objector is dismissed with costs. ...

Trad. a.                                                     FEDERAL COURT OF CANADA                                                                  TRIAL DIVISION                               NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT No.:                                                                  T-6-00 STYLE OF CAUSE:                                                     Camil Duschene, Germain Paul, Bernard Robertson v. Minister of National Revenue PLACE OF HEARING:                                                Québec, Quebec DATE OF HEARING:                                                  April 12, 2001 REASONS FOR ORDER AND ORDER BY:         BLAIS J. DATED:                                                                           April 20, 2001 APPEARANCES: Luis Baz                                                                             FOR THE PLAINTIFFS Simon-Nicholas Crépin                                                     FOR THE DEFENDANT SOLICITORS OF RECORD: Cain, Lamarre, Casgrain, Wells                                        FOR THE PLAINTIFFS Roberval, Québec Morris Rosenberg                                                              FOR THE DEFENDANT Deputy Attorney General of Canada Ottawa, Ontario ...

., 2001 FCT 285 Date: 20010403 Docket: ITA-1626-98 Neutral reference: 2001 FCT 285 MONTRÉAL, QUEBEC, APRIL 3, 2001 BEFORE: RICHARD MORNEAU, PROTHONOTARY In re the Income Tax Act                                                                        - and- In re one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act AGAINST:                                                                HYPNAT LTÉE                                                                                                                              Judgment debtor                                                                          AND                                                   HYPNAT LTÉE, COURTIER                                                                                                                                          Garnishee                                        REASONS FOR ORDER AND ORDER RICHARD MORNEAU, PROTHONOTARY [1]                 The case at bar concerns a motion by the judgment creditor Her Majesty the Queen for a final order of garnishment against the garnishee Hypnat Ltée, Courtier. [2]                 A provisional order of garnishment was made against the garnishee on September 29, 1999. ... Richard Morneau                                             Prothonotary Certified true translation Suzanne M. ... Trad. a.                     Federal Court of Canada                               Trial Division                                                     Date: 20010403                                              Docket: IT A-1626-98 In re the Income Tax Act and In re one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act Against: HYPNAT LTÉE                                                     Judgment debtor AND HYPNAT LTÉE, COURTIER                                                                 Garnishee                    REASONS FOR ORDER AND ORDER                                                   FEDERAL COURT OF CANADA                                NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.: STYLE OF CAUSE: IT A-1626-98 In re the Income Tax Act and In re one or more assessments made by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act AGAINST: HYPNAT LTÉE                                                           Judgment debtor AND HYPNAT LTÉE, COURTIER                                                                      Garnishee PLACE OF HEARING:                           Montréal, Quebec DATE OF HEARING:                              March 8, 2001 REASONS FOR ORDER BY:                 RICHARD MORNEAU, PROTHONOTARY DATE OF REASONS FOR ORDER:                 April 3, 2001 APPEARANCES: Jean Lavigne for the judgment creditor Marc-André Boutin for the judgment debtor and garnishee SOLICITORS OF RECORD: Morris Rosenberg Deputy Attorney General of Canada for the judgment creditor Davies, Ward, Phillips & Vineberg Montréal, Quebec for the judgment debtor and garnishee ...

Canada (Minister of National Revenue), 2002 FCT 779 Date: 20020711 Docket: T-1082-00 Neutral citation: 2002 FCT 779 BETWEEN:                                                               RACHEL LEAH MOSS                                                                                                                                                        Applicant                                                                              - and-                                            MINISTER OF NATIONAL REVENUE and                                       CANADA CUSTOMS AND REVENUE AGENCY                                                                                                                                                Respondents                                                ASSESSMENT OF COSTS- REASONS Charles E. ... Stinson"         Assessment Officer Vancouver, B.C. July 11, 2002                                                     FEDERAL COURT OF CANADA                                                                  TRIAL DIVISION                               NAMES OF COUNSEL AND SOLICITORS OF RECORD     DOCKET:                                             T-1082-00 STYLE OF CAUSE:                           RACHEL LEAH MOSS Applicant- and-    MINISTER OF NATIONAL REVENUE et al.    ... STINSON    DATED:                                                                                        July 11, 2002     SOLICITORS OF RECORD: Thompson Dorfman Sweatman Winnipeg, Manitoba                                                                       for Applicant    Morris Rosenberg                                                                           for Respondent Deputy Attorney General of Canada Ottawa, Ontario ...