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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.      ...

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