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FCA

Haas Estate v. Canada, 2001 DTC 5001 (FCA)

Canada, 2001 DTC 5001 (FCA) Date: 20001103 Docket: A-709-99 CORAM:      ROTHSTEIN, J.A.,          SEXTON, J.A.,          EVANS, J.A. BETWEEN:      THE ESTATE OF THE LATE      FREDERICK J. HAAS      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent      REASONS FOR JUDGMENT BY ROTHSTEIN J.A.: [1]      In spite of Mr. ... BETWEEN:      THE ESTATE OF THE LATE      FREDERICK J. HAAS      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent Heard at Vancouver, British Columbia on October 30, 2000 JUDGMENT delivered at Vancouver, British Columbia on November 3, 2000 REASONS FOR JUDGMENT BY:      ROTHSTEIN, J.A. ...
FCA

Canada v. Johnson, 2001 FCA 122

Johnson, 2001 FCA 122 Date: 20010425 Docket: A-210-00                                                                                                 Neutral citation: 2001 FCA 122 CORAM:        ISAAC J.A.      ... MALONE J.A.             BETWEEN:                       HER MAJESTY THE QUEEN                                                                                                                                   Appellant                                                                                                 (Respondent on Cross-Appeal)                                                                                                                                           - and-                                                                                                                                                                                                                                WILLIAM H. ... Date: 20010425 Docket: A-210-00                                                                                                 Neutral citation: 2001 FCA 122 CORAM:        ISAAC J.A.      ...
FCA

Canada (Attorney General) v. Carle, 2003 FCA 489

Carle, 2003 FCA 489 Date: 20031223 Docket: A-315-02 Citation: 2003 FCA 489                                                                                     CORAM:        DÉCARY J.A. ... BETWEEN:                                             THE ATTORNEY GENERAL OF CANADA                                                                                                                                                        Applicant                                                                                  and                                                                  JACQUES CARLE                                                                                                                                                    Respondent                                    Hearing held at Montréal, Quebec, on September 17, 2003.                                 ... CONCURRED IN BY:                                                                                                         NADON J.A.                                                                                                                                            ...
FCA

2703319 Canada Inc. v. Deputy Canada (Minister of National Revenue), docket A-155-98

O/A VWV ENTERPRISES      1678700 CANADA INC. 0/A SACHA LONDON      ALDO SHOES (1993) INC., TRANSIT      (A DIVISIONOF ALDO SHOES)      AND GLOBO (A DIVISION OF ALDO SHOES)           Appellants     - and-      THE DEPUTY MINISTER OF NATIONAL REVENUE      Respondent      REASONS FOR JUDGMENT OF THE COURT      (Delivered from the Bench at Ottawa, Ontario,      on Thursday, November 25, 1999) STONE J.A. [1]      The Court is faced with determining two issues in this appeal on a "question of law" from a decision of the Canadian International Trade Tribunal under section 62 of the Special Import Measures Act 1 (the "Act"). ... Stone"      J.A.                      Date: 19991125 Docket: A-155-98 CORAM:      STONE J.A.          ... O/A VWV ENTERPRISES      1678700 CANADA INC. 0/A SACHA LONDON      ALDO SHOES (1993) INC., TRANSIT      (A DIVISIONOF ALDO SHOES)      AND GLOBO (A DIVISION OF ALDO SHOES)           Appellants     - and-      THE DEPUTY MINISTER OF NATIONAL REVENUE      Respondent Heard at Ottawa, Ontario, on Thursday, November 25, 1999. ...
FCA

Canadian Assn. of the Blind v. Canada (Minister of National Revenue), 2003 FCA 189

Canada (Minister of National Revenue), 2003 FCA 189 Date: 20030414 Docket: A-444-01 Neutral Citation: 2003 FCA 189 BETWEEN:                                           CANADIAN ASSOCIATION OF THE BLIND                                                                                                                                                        Appellant                                                                              - and-                                           THE MINISTER OF NATIONAL REVENUE                                                                                                                                                    Respondent                                                ASSESSMENT OF COSTS- REASONS FRANÇOIS PILON Assessment Officer         This is an appeal from the respondent's decision to revoke the registration of the appellant as a registered charity. ... Halifax, Nova Scotia                                                                                                               April 14, 2003                                     François Pilon Assessment Officer                         FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE NO.:        A-444-01 STYLE OF CAUSE: Canadian Association for the Blind v. The Minister of National Revenue ASSESSMENT IN WRITING WITHOUT THE PERSONAL APPEARANCE OF PARTIES      ASSESSMENT OF COSTS- REASONS BY:           François Pilon DATE OF REASONS:                        April 14, 2003 SOLICITORS OF RECORD: Patterson Palmer Halifax, NS                                        For the Appellant Morris Rosenberg Deputy Attorney General Ottawa, ON                                    For the Respondent ...
FCA

Canada (Minister of National Revenue) v. Angers, docket ITA-10077-98

Michelle Lamy               MICHELLE LAMY        ASSESSMENT OFFICER MONTRÉAL, QUEBEC May 5, 2000 Certified true translation Martine Brunet, LL.B. ... Michelle Lamy                                                                                                                 MICHELLE LAMY                                                                                                    ASSESSMENT OFFICER MONTRÉAL, QUEBEC May 5, 2000 Certified true translation Martine Brunet, LL.B. ... LAMY, ASSESSMENT OFFICER PLACE OF ASSESSMENT:           Montréal, Quebec DATE OF REASONS:                   May 5, 2000 SOLICITORS OF RECORD: Justice Canada                                                                          for the judgment creditor Montréal, Quebec Jean Lassonde                                                                           for the judgment debtor Victoriaville, Quebec ...
FCA

Canada v. Akiwenzie, 2004 DTC 6007, 2003 FCA 469

BETWEEN:                                                         HER MAJESTY THE QUEEN                                                                                                                                                        Applicant                                                                                  and                                                           ALEXANDER AKIWENZIE                                                                                                                                                    Respondent                                            Heard at Ottawa, Ontario, on December 3, 2003.                                  ... REASONS FOR JUDGMENT BY:                                                                                          NOËL J.A. CONCURRED IN BY:                                                                                                       STRAYER J.A.                                                                                                                                      ...
FCA

Friedberg v. Canada, docket A-665-97

ROBERTSON J.A.          SEXTON J.A. BETWEEN:      ALBERT D. FRIEDBERG      Appellant (Plaintiff)     - and-      HER MAJESTY THE QUEEN      Respondent (Defendant) Heard at Toronto, Ontario, on Thursday, April 6, 2000 JUDGMENT delivered from the bench at Toronto, Ontario, on Thursday, April 6, 2000 REASONS FOR JUDGMENT BY:      ROBERTSON J.A. Date: 20000406 Docket: A-665-97 CORAM:      ISAAC J.A.          ROBERTSON J.A.          ... BETWEEN:      ALBERT D. FRIEDBERG      Appellant (Plaintiff)     - and-      HER MAJESTY THE QUEEN      Respondent (Defendant)      REASONS FOR JUDGMENT      (Delivered from the Bench at Toronto, Ontario      on Thursday, April 6, 2000) ROBERTSON J.A. ...
FCA

Bérubé v. Construction Raymond Bérubé Inc., docket ITA-4479-95

., docket ITA-4479-95 Date: 19981106 Docket: IT A-4479-95 MONTRÉAL, QUEBEC, THE 6th DAY OF NOVEMBER 1998 PRESENT:      RICHARD MORNEAU, PROTHONOTARY      IN THE MATTER OF THE INCOME TAX ACT     - and-      IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY THE MINISTER OF NATIONAL REVENUE UNDER ONE OR MORE OF: THE INCOME TAX ACT, THE CANADA PENSION PLAN, AND THE UNEMPLOYMENT INSURANCE ACT          AGAINST:      RAYMOND BÉRUBÉ      Judgment debtor     -and-      CONSTRUCTION RAYMOND BÉRUBÉ INC.      ... Richard Morneau      Prothonotary Certified true translation Peter Douglas      Federal Court of Canada      Court No. IT A-4479-95 BETWEEN      In the matter of the Income Tax Act     - and-      In the matter of an assessment or assessments by the Minister of National Revenue under one or more of: the Income Tax Act, the Canada Pension Plan and the Unemployment Insurance Act               AGAINST:      RAYMOND BÉRUBÉ      Judgment debtor      " and "      CONSTRUCTION RAYMOND BÉRUBÉ      INC.      ...
FCA

Lind v. The Queen, 2001 FCA 226

BETWEEN:                                                             JOYCE LIND                                                                                                                                 Applicant                                                                   - and-                                               HER MAJESTY THE QUEEN                                                                                                                             Respondent                                               REASONS FOR JUDGMENT                        (Delivered from the Bench at Vancouver, British Columbia                                                  on Tuesday, June 26, 2001) ROTHSTEIN J.A. [1]                In this application for judicial review from a decision of the Tax Court, the issue is whether the applicant is entitled to a GST rebate under Section 261 of the Excise Tax Act. ... The learned Tax Court Judge erred in so finding. [4]                Mr. ... "Marshall Rothstein"            J.A. ...

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