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FCA
Bisaillon v. Canada, docket A-315-99
Canada, docket A-315-99 Date: 20000724 Docket: A-315-99 BETWEEN: JEAN-ALAIN BISAILLON and HYPNAT LTÉE and HYPNAT LTÉE, COURTIER Appellants- and- HER MAJESTY THE QUEEN and MINISTER OF NATIONAL REVENUE and CAROLE GOUIN, in her capacity as director of the Montréal taxation services office, Revenue Canada Respondents - and- LAURENTIAN BANK OF CANADA Respondent TAXATION OF COSTS-- REASONS FRANÇOIS PILON, TAXING OFFICER [1] Counsel for the respondents Maria Grazia Bittichesu filed a bill of costs on June 6, 2000 pursuant to the judgment of the Court of Appeal on September 21, 1999 and asked that it be taxed without a personal appearance by the parties. [2] On July 7, 2000 Marc-André Boutin, counsel for the appellants, filed his written submissions opposing the bill of costs to be taxed in accordance with the criteria listed in s. 400(3) of the Federal Court Rules. ... Trad. a. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.: A-315-99 BETWEEN: JEAN-ALAIN BISAILLON and HYPNAT LTÉE and HYPNAT LTÉE, COURTIER Appellants- and- HER MAJESTY THE QUEEN and MINISTER OF NATIONAL REVENUE and CAROLE GOUIN in her capacity as director of the Montréal taxation services office, Revenue Canada Respondents - and- LAURENTIAN BANK OF CANADA Respondent TAXATION OF COSTS WITHOUT PERSONAL APPEARANCE REASONS OF F. PILON, TAXING OFFICER PLACE OF TAXATION: Halifax, Nova Scotia DATE OF REASONS: July 24, 2000 SOLICITORS OF RECORD: Morris Rosenberg for the appellants Deputy Attorney General of Canada Montréal, Quebec Goodman, Phillips & Vineberg for the respondents Montréal, Quebec ...
FCA
Kutney v. Canada, docket A-591-96
Date: 19980619 Docket: A-591-96 CORAM: STRAYER, J.A. McDONALD, J.A. HENRY, D. J. BETWEEN: ANDREW KUTNEY Appellant - and- HER MAJESTY THE QUEEN, Respondent. ... McDonald" J.A. ...
FCA
Canada v. Benoit, 2003 DTC 5366, 2003 FCA 236
BETWEEN: HER MAJESTY THE QUEEN IN RIGHT OF CANADA Appellant and CHARLES JOHN GORDON BENOIT, ATHABASCA TRIBAL CORPORATION, LESSER SLAVE LAKE INDIAN REGIONAL COUNCIL, KEE TAS KEE NOW TRIBAL COUNCIL Respondents and THE ATTORNEY GENERAL OF THE PROVINCE OF ALBERTA Pursuant to s. 57 of the Federal Court Act Heard at Ottawa, Ontario, on November 19, 20 and 21, 2002 Judgment delivered at Ottawa, Ontario, on June 11, 2003 REASONS FOR JUDGMENT BY: NADON J.A. CONCURRED IN BY: STONE J.A. ... Nadon" J.A. ...
FCA
Kadziolka v. Canada, docket A-333-97
Canada, docket A-333-97 Date: 19990217 Docket: A-333-97 CORAM: DÉCARY J.A. LINDEN J.A. ROBERTSON J.A. IN THE MATTER of an Application under Section 28 of the Federal Court Act AND IN THE MATTER of a Decision of the Tax Court of Canada made pursuant to the provisions of The Unemployment Insurance Act BETWEEN: ROSE MARIE KADZIOLKA Applicant - and- HER MAJESTY THE QUEEN Respondent Heard at Saskatoon (Saskatchewan) on Wednesday, February 17, 1999. ... REASONS FOR JUDGMENT OF THE COURT DELIVERED BY: DÉCARY J.A. Date: 19990217 Docket: A-333-97 CORAM: DÉCARY J.A. ...
FCA
Canada v. Quinco Financial Inc., 2014 FCA 108
REASONS FOR JUDGMENT BY: THE COURT Date: 20140429 Docket: A-78-13 Citation: 2014 FCA 108 CORAM: PELLETIER J.A. ... Denis Pelletier” J.A. “David Stratas” J.A. “David Near” J.A. ... QUINCO FINANCIAL INC. PLACE OF HEARING: Calgary, Alberta DATE OF HEARING: November 27, 2013 REASONS FOR JUDGMENT BY: THE COURT DATED: APRIL 29, 2014 APPEARANCES: D eborah H orowitz D onna T omljanovic For The Appellant K en S. ...
FCA
Northwood Pulp and Timber Ltd. v. Canada, docket A-155-96
Canada, docket A-155-96 Date: 19981022 Docket: A-155-96 CORAM: THE CHIEF JUSTICE LINDEN J.A. ... BETWEEN: NORTHWOOD PULP AND TIMBER LIMITED Appellant - and- HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT [Delivered from the Bench at Toronto, Ontario Thursday, October 22, 1998] SEXTON J.A. [1] We are all of the view that the appeal must be dismissed and the judgment rendered on 19 January, 1996, by the Tax Court of Canada must be affirmed. ... Roger Taylor Mr. John Shipley For the Respondent SOLICITORS OF RECORD: Thorsteinssons Barristers & Solicitors Box 611, BCE Place 36th Floor, 161 Bay Street Toronto, Ontario M5J 2S1 For the Applellant Morris Rosenberg Deputy Attorney General of Canada For the Respondent FEDERAL COURT OF APPEAL Date: 19981022 Docket: A-155-96 BETWEEN: NORTHWOOD PULP AND TIMBER LIMITED Appellant -and- HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT ...
FCA
White v. Canada, 2003 FCA 478
BETWEEN: JEFFREY WHITE Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on December 16 th, 2003. ... Sexton" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-400-02 STYLE OF CAUSE: JEFFREY WHITE Appellant and HER MAJESTY THE QUEEN Respondent PLACE OF HEARING: TORONTO, ONTARIO DATE OF HEARING: DECEMBER 16, 2003 REASONS FOR JUDGMENT OF THE COURT: STONE J.A. ...
FCA
Jacques v. Canada, 2003 FCA 148
BETWEEN: HENRI JACQUES Applicant and HER MAJESTY THE QUEEN Respondent Heard at Ottawa, Ontario, on March 19, 2003. ... BETWEEN: HENRI JACQUES Applicant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Ottawa, Ontario, March 19, 2003) SEXTON J.A. [1] The applicant applies for Judicial Review of the judgment of the Tax Court of Canada which disallowed expenses which he sought to deduct in relation to two businesses in which he claimed to be engaged. ... EDGAR SEXTON" J.A. ...
FCA
Fleury v. Canada, 2002 FCA 457
BETWEEN: PAUL FLEURY Applicant - and- HER MAJESTY THE QUEEN Respondent Heard at Edmonton, Alberta, on November 18, 2002. ... CONCURRED IN BY: ROTHSTEIN, J.A. ... BETWEEN: PAUL FLEURY Applicant - and- HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT LÉTOURNEAU, J.A.: [1] This is an application for judicial review of the decision of Mogan J.T.C.C. in which he dismissed the applicant's appeal of an assessment of Goods and Services Tax (GST) under the Excise Tax Act, R.S.C. 1985, c. ...
FCA
Andrasik v. Canada Customs and Revenue Agency, 2003 FCA 252
Canada Customs and Revenue Agency, 2003 FCA 252 Date: 20030604 Docket: A-648-02 Citation: 2003 FCA 252 CORAM: LINDEN J.A. ... ANDRASIK Appellant and CANADA CUSTOMS AND REVENUE AGENCY Respondent REASONS FOR JUDGMENT LINDEN J.A. [1] We are not persuaded that the Trial Judge, in affirming the decision of the Minister in relation to the taxation years 1985-96, erred in any way so as to permit this Court to interfere. [2] The appeal will be dismissed, in the circumstances, without costs. ... Linden" J.A. ...