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B.   Background [2]   Section 40 of the Federal Courts Act, R.S.C. 1985, c. ... C.   Analysis   (a)   Preliminary issue [12]   In his written representations, Dr. ... Drouin Deputy Attorney General of Canada   For The Respondent     ...

V.   Proposed disposition [63]   I propose that this Court grant judgment as follows: 1.   ... NAVSUN HOLDINGS LTD. and 6178235 CANADA INC.     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: September 18, 2019   REASONS FOR JUDGMENT BY: LASKIN J.A.   ... WOODS J.A.   DATED: December 2, 2019   APPEARANCES: David Allsebrook   For The Appellant   Tamara Ramsey   For The Respondents   SOLICITORS OF RECORD: LudlowLaw Toronto, Ontario   For The Appellant   Chitiz Pathak LLP Toronto, Ontario   For The Respondents     ...

I.                    Background [3]                The Appellant claimed losses in relation to three activities – from his commission arrangement with PanelForm International Ltd. ... IV.              Analysis A.                 Procedural Fairness [13]            The Appellant’s allegation of procedural unfairness relates to the conduct of the hearing. ... V.                 Conclusion [42]            As a result, I would dismiss the appeal with costs. ...

MONAGHAN J.A.     BETWEEN: RISTORANTE A MANO LIMITED Appellant and THE MINISTER OF NATIONAL REVENUE Respondent Heard at Halifax, Nova Scotia, on March 23, 2022. ... THE MINISTER OF NATIONAL REVENUE     PLACE OF HEARING: Halifax, Nova Scotia   DATE OF HEARING: March 23, 2022   REASONS FOR JUDGMENT BY: MONAGHAN J.A.   ... LASKIN J.A.   DATED: August 31, 2022   APPEARANCES: Brian Casey QC For The Appellant   Devon E. ...

II.                  Statutory provisions [6]                The provisions in issue in this appeal are unique to insurance corporations. ... VI.               Analysis – Subsection 138(11.3) of the Act [18]            At the hearing of this appeal SCDA raised a new argument that was not raised before the Tax Court and that was not in its memorandum of fact and law. ... VIII.          Conclusion [34]            As a result I would dismiss the appeal with costs. ...

REASONS FOR JUDGMENT OF THE COURT BY:                                MALONE J.A. ... ATTORNEY GENERAL OF CANADA PLACE OF HEARING:                                                        Edmonton, AB DATE OF HEARING:                                                           December 13, 2004 REASONS FOR JUDGMENT OF THE COURT             D I CARY, ROTHSTEIN, MALONE JJ.A. DELIVERED FOR THE BENCH BY:                               MALONE, J.A. ...

MINISTER OF NATIONAL REVENUE   MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: RIVOALEN J.A.   ... LOCKE J.A.   DATED: JUNE 9, 2021   WRITTEN SUBMISSIONS: Nicolas X. Cloutier Samuel Julien Karine Joizil   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     ...

I.                    Background [3]                The facts are fully set forth in the judge’s reasons. ... II.                 Standard of review [7]                The issues on appeal raise questions of mixed fact and law. ... III.              Analysis A.                  The efficacy of the resignations [9]                The judge erred in concluding that the respondents resigned as directors. ...

HIS MAJESTY THE KING   PLACE OF HEARING: Montreal, Quebec     DATE OF HEARING: June 8, 2022     REASONS FOR JUDGMENT BY: LEBLANC J.A.     ... GLEASON J.A.     DATED: SEPTEMBER 15, 2022     APPEARANCES: Guillaume Rochon Marie Arcand For the appellant CONTACT LENS KING INC.   ... Montreal, Quebec For the appellant CONTACT LENS KING INC.   A. François Daigle Deputy Attorney General of Canada Ottawa, Ontario   For the respondent HIS MAJESTY THE KING     ...

Phénix, 2001 DTC 5367 (FCA)                                                                                                                                    Date: 20001213                                                                                                                                 Docket: A-667-97 BETWEEN: HER MAJESTY THE QUEEN Appellant- and- ROBERT PHÉNIX Respondent ASSESSMENT- REASONS FRANÇOIS PILON Assessment Officer [1]         This is an assessment of the respondent's bill of costs pursuant to the judgment rendered on September 12, 2000 dismissing the appeal with costs. [2]         On October 31, 2000, Mr. ... Four units would seem quite reasonable to me in the circumstances. [9]         Finally, Ms. ... Halifax, Nova Scotia December 13, 2000                          François Pilon                       Assessment Officer Certified true translation Suzanne M. ...