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DE MONTIGNY J.A.   BETWEEN: HER MAJESTY THE QUEEN Appellant And JEFFREY N. ... IV.              Standard of Review [11]            The only issue in this appeal raises a question of law and therefore the standard of review is correctness (Housen v. ...

Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235. [6]                The judge erred in two respects. ... To be specific, the latter included:         i.             the freight and transportation costs to bring cars to the dealership, and       ii.             ... Pentney Deputy Attorney General of Canada For The Respondent   ...

MONAGHAN J.A.     Date: 20241121 Docket: A-321-21 Citation: 2024 FCA 192 CORAM: WOODS J.A. ... HIS MAJESTY THE KING     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 30, 2023   REASONS FOR JUDGMENT BY: WOODS J.A.   ... MONAGHAN J.A.   DATED: NOVEMBER 21, 2024   APPEARANCES: Al Meghji Gerald Grenon Amanda Heale   For The Appellant Carla Lamash Alexander Millman   For The Respondent SOLICITORS OF RECORD: Osler, Hoskin & Harcourt LLP Toronto, Ontario   For The Appellant Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent   ...

DAC INVESTMENT HOLDINGS INC.   MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: STRATAS J.A.   DATED: february 13, 2025   WRITTEN REPRESENTATIONS BY: Jeff Pniowsky   For The MOVING PARTY   Justine Malone Michel Osvath-Langlais   For The Appellant   Matthew G. ... Rosler   For The Respondent   SOLICITORS OF RECORD: Thompson Dorfman Sweatman LLP Winnipeg, Manitoba   For The MOVING PARTY   Shalene Curtis-Micallef Deputy Attorney General of Canada   For The Appellant   Thorsteinssons LLP Toronto, Ontario   For The Respondent     ...

CLASS A CLASS B CLASS C NAME COMMON COMMON PREFERRED Jim McClurg 400 — 37,500 Veryle Ellis 400 — 37,500 Wilma McClurg (wife of Jim McClurg) — 100 — Suzanne Ellis (wife of Veryle Ellis) — 100 — (Veryle Ellis was the other principal owner of the company and major participant in the business as sales and service manager). ... McClurg and Ellis as holders of the only voting shares were at all material times the only directors of the company In 1978, 1979, and 1980 they voted a distribution of dividends as follows: 1978 1979 1980 1980 Jim McClurg — — — Veryle Ellis — — — Wilma McClurg $10,000 $10,000 $10,000 Suzanne Ellis $10,000 $10,000 $10,000 While it will be noted that no dividends were paid on either the Class A or Class C shares — the only ones owned by the two directors — they earned substantial amounts in salaries, paid bonuses, and bonus entitlements, totalling in the case of the taxpayer $33,968 in 1978, $65, 292 in 1979, and $57,900 in 1980. ... (London: Stevens & Sons, 1979) at 403; International Power Co. Ltd v. ...

DE MONTIGNY J.A.     BETWEEN: HER MAJESTY THE QUEEN Appellant and JAMES S.A. ... Roth   For The Respondent SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada   For The APPELLANT   Davies Ward Phillips & Vineberg LLP Toronto, Ontario   For The Respondent     ...

DE MONTIGNY J.A.       BETWEEN: 2763478 CANADA INC. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT NOËL C.J. [1]   This is an appeal by 2763478 Canada Inc. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Montréal, QuEbec   DATE OF HEARING: OCTOBER 4, 2018   REASONS FOR JUDGMENT BY: NOËL C.J.   ... DE MONTIGNY J.A.   DATED: NOVEMBER 15, 2018   APPEARANCES: Serge Amar Guy Régimbald   FOR THE APPELLANT   Justine Malone   FOR THE RESPONDENT   SOLICITORS OF RECORD: Gowling WLG (Canada) LLP Montréal, Quebec   FOR THE APPELLANT   Nathalie G. ...

LOCKE J.A.     BETWEEN: ZEIFMANS LLP Appellant and HIS MAJESTY THE KING Respondent Heard at Toronto, Ontario, on September 27, 2022. ... LOCKE J.A.     BETWEEN: ZEIFMANS LLP Appellant and HIS MAJESTY THE KING Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on September 27, 2022). ... François Daigle Deputy Attorney General of Canada Toronto, Ontario For The Respondent   ...

B.   Application of the rules in this case [23]   I will first deal with the second of the Foundation’s three requests for further disclosure. ... DATED: FEBRUARY 7, 2020 WRITTEN REPRESENTATIONS BY: Blake Bromley Josh Vander Vies   For The Appellant   Lynn Burch Selena Sit Anna Walsh For The Respondent   SOLICITORS OF RECORD: Benefic Law Corporation Vancouver, British Columbia   For The Appellant   Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent     ...

National Bank of Canada PLACE OF HEARING:                     Montréal, Quebec DATE OF HEARING:                        February 4, 2004 REASONS FOR JUDGMENT:        Noël J.A. ... Caisse populaire d'Amos PLACE OF HEARING:                     Montréal, Quebec DATE OF HEARING:                        February 4, 2004 REASONS FOR JUDGMENT:        Noël J.A. ...