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FCA
European Staffing Inc. v. Canada (National Revenue), 2020 FCA 219
GLEASON J.A. BETWEEN: EUROPEAN STAFFING INC. Appellant and THE MINISTER OF NATIONAL REVENUE Respondent Heard by online video conference hosted by the Registry on December 17, 2020. ... GLEASON J.A. BETWEEN: EUROPEAN STAFFING INC. Appellant and THE MINISTER OF NATIONAL REVENUE Respondent REASONS FOR JUDGMENT RENNIE J.A. [1] The appellant appeals from the judgment of the Tax Court of Canada (2019 TCC 59, per Hogan J.), dismissing appeals from determinations by the Minister of National Revenue. ... Drouin Deputy Attorney General of Canada For The Respondent ...
FCA
Canada v. Bank of Montreal, 2020 FCA 82
MACTAVISH J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and BANK OF MONTREAL Respondent Heard at Toronto, Ontario, on February 6, 2020. ... MACTAVISH J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and BANK OF MONTREAL Respondent REASONS FOR JUDGMENT WEBB J.A. [1] This is an appeal from the Judgment rendered by Graham J. of the Tax Court of Canada on September 12, 2018 (2018 TCC 187). ... V. Analysis [26] This case arises in the context of the application of the GAAR. ...
FCA
Dirani v. Canada, 2023 FCA 13
ROUSSEL J.A. BETWEEN: WASSEEM DIRANI Appellant and HIS MAJESTY THE KING Respondent Heard at Ottawa, Ontario, on January 19, 2023. ... ROUSSEL J.A. BETWEEN: WASSEEM DIRANI Appellant and HIS MAJESTY THE KING Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on January 19, 2023). ... François Daigle Deputy Attorney General of Canada For The Respondent ...
FCA
Iris Technologies Inc. v. Canada (National Revenue), 2022 FCA 39
MINISTER OF NATIONAL REVENUE PLACE OF HEARING: HEARD BY ONLINE VIDEO CONFERENCE HOSTED BY THE REGISTRY DATE OF HEARING: March 2, 2022 REASONS FOR JUDGMENT OF THE COURT BY: RENNIE J.A. ... LEBLANC J.A. DELIVERED FROM THE BENCH BY: RENNIE J.A. APPEARANCES: Leigh Somerville Taylor Mireille Dahab For The Appellant Andrea Jackett / Katie Beahen Elizabeth Chasson / Natanz Bergeron Christopher Ware For The Respondent SOLICITORS OF RECORD: Leigh Somerville Taylor Professional Corporation Toronto, ON Dahab Law Markham, ON For The Appellant A. François Daigle Deputy Attorney General of Canada For The Respondent ...
FCA
Sylvie Lavoie c. Canada (Ministre du Revenu National), docket A-640-99
Date: 20001221 Docket: A-640-99 CORAM: DÉCARY LÉTOURNEAU NOËL, JJ.A. ... CONCURRING: NOËL J.A. DISSENTING REASONS: DÉCARY J.A. ... CONCURRING: Noël J.A. DISSENTING REASONS BY: Décary J.A. ...
FCA
Osadchuk v. Canada, 2023 FCA 82
ROUSSEL J.A. BETWEEN: BRANDON OSADCHUK Appellant and HIS MAJESTY THE KING Respondent Heard at Edmonton, Alberta, on April 20, 2023. ... REASONS FOR JUDGMENT OF THE COURT BY: LOCKE J.A. Date: 20230420 Docket: A-270-21 Citation: 2023 FCA 82 CORAM: LOCKE J.A. ... ROUSSEL J.A. BETWEEN: BRANDON OSADCHUK Appellant and HIS MAJESTY THE KING Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Edmonton, Alberta, on April 20, 2023). ...
FCA
Canadian Magen David Adom for Israel v. Canada (Minister of National Revenue), 2002 DTC 7353, 2002 FCA 323
As a result of the meeting, it was decided that the CCRA would defer the revocation of CAMDI's status as a registered charity as long as CAMDI could meet the following conditions: establish that it had not gifted its resources to non-qualified donees; implement an agency agreement which would allow it to maintain effective direction and actual control over its resources and the programs undertaken on its behalf; carry out exclusively charitable activities; not have its activities carried out in the Occupied Territories; not have its resources used in the Occupied Territories; and, respect all the other requirements of the Act as they pertain to registered charities. [...] [63] The letter then refers to the appellant's letter of July 6, 1999 and the enclosed list that indicated that an ambulance had been "given to the I.D.F. ... "Marshall Rothstein" J.A. ... Pascal Tétrault SOLICITORS OF RECORD: Drache, Burke-Robertson & Buchmayer LLP FOR THE APPELLANT Morris A. ...
FCA
Canada (Attorney General) v. Oshkosh Defense Canada Inc., 2018 FCA 102
E. Disposition of the motions [48] An order shall issue in accordance with these reasons. ... DATED: May 30, 2018 WRITTEN REPRESENTATIONS BY: Derek Rasmussen Alexandre Kaufman For The Applicant Gerry Stobo March McLaren-Caus Cynthia Wallace For The Respondent, oshkosh defense canada inc. ... Drouin Deputy Attorney General of Canada For The Applicant Cassidy Levy Kent (Canada) LLP Ottawa, Ontario For The Respondent, oshkosh defense canada inc. ...
FCA
Canada v. Agnico-Eagle Mines Limited, 2016 FCA 130
I. BACKGROUND [8] The parties provided a Partially Agreed Statement of Facts to the Judge. ... Toutefois: … […] [91] If applicable, this definition may well have led me to conclude that the Repayment Amount was the “value” of the Common Shares issued upon the repayment of each Convertible Debenture. ... AGNICO-EAGLE MINES LIMITED PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: jANUARY 26, 2016 REASONS FOR JUDGMENT BY: RYER J.A. ...
FCA
Blue Bridge Trust Company Inc. v. Canada (National Revenue), 2021 FCA 62
MINISTER OF NATIONAL REVENUE PLACE OF HEARING: BY ONLINE VIDEOCONFERENCE DATE OF HEARING: February 9, 2021 REASONS FOR JUDGMENT BY: RIVOALEN J.A. ... LOCKE J.A. DATED: MARCH 24, 2021 APPEARANCES: Nicolas X. Cloutier Samuel Julien For the appellant Pierre Lamothe Chantal Roberge Nancy Azzi For the respondent SOLICITORS OF RECORD: McCarthy Tétrault L.L.P. Montreal, Quebec FOR THE APPELLANT Nathalie G. Drouin Deputy Attorney General of Canada For the respondent ...