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FCA
High-Crest Enterprises Limited v. Canada, 2017 FCA 88
II. Procedural Background [9] The matter was heard on February 26, 2014 by a judge of the Tax Court. ... B. Discretion [85] Assuming the Chief Justice has a power to reassign, he is not forced to exercise it. ... Pentney Deputy Attorney General of Canada For The Respondent ...
FCA
Elm Ridge Country Club Inc. v. Minister of National Revenue, [1999] 3 CTC 163
Ratti write at p. 6-1 that “income from property” means [TRANSLATION] [...] the return on invested capital when neither the taxpayer entitled to it nor any of its agents has devoted much effort, time or attention to generating the income [...] ... There are two important exceptions to this principle [...] One arises where the securities held constitute an integral part of the taxpayer’s other business activities; the other, where the taxpayer’s investment activities are such that they amount in themselves to the conduct of a separate business [...] ... This presumption is very far-reaching [...] The legislature is presumed to have a mastery of existing law, both common law and statute law. as well as the case law interpreting statutes. ...
FCA
Grenon v. Canada (National Revenue), 2017 FCA 167
GLEASON J.A. Date: 20170809 Docket: A-239-16 Citation: 2017 FCA 167 CORAM: WEBB J.A. ... I. Background [3] Some time prior to March 7, 2013 Mr. ... II. Decision of the Federal Court [8] Mr. ...
FCA
Canada (Attorney General) v. Iris Technologies Inc., 2021 FCA 244
MACTAVISH J.A. BETWEEN: ATTORNEY GENERAL OF CANADA Appellant and IRIS TECHNOLOGIES INC. ... IRIS TECHNOLOGIES INC. PLACE OF HEARING: BY ONLINE VIDEO CONFERENCE DATE OF HEARING: October 21, 2021 REASONS FOR JUDGMENT BY: LASKIN J.A. ...
FCA
Hudson v. Canada, 2024 FCA 62
REASONS FOR ORDER BY: LOCKE J.A. Date: 20240325 Docket: A-146-22 Citation: 2024 FCA 62 Present: LOCKE J.A. ... HIS MAJESTY THE KING MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES: REASONS FOR order BY: LOCKE J.A. DATED: March 25, 2024 APPEARANCES: Shelley Anne Hudson For The Appellant SELF-REPRESENTED Spencer Landsiedel For The Respondent HIS MAJESTY THE KING SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent HIS MAJESTY THE KING ...
FCA
Simser v. Canada, 2005 DTC 5001, 2004 FCA 414
BETWEEN: SCOTT IRWIN SIMSER Appellant and HER MAJESTY THE QUEEN Respondent and CANADIAN HEARING SOCIETY Intervener Heard at Toronto, Ontario, on May 13, 2004. ... " FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-284-03 STYLE OF CAUSE: SIMSER v. H.M.Q. PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: May 13, 2004 REASONS FOR JUDGMENT: Nadon J.A. ...
FCA
S. W. v. Canada (Attorney General), 2019 FCA 288
GAUTHIER J.A. Date: 20191121 Docket: A-238-18 Citation: 2019 FCA 288 CORAM: PELLETIER J.A. ... [4] This Court is only entitled to intervene if the Appeal Division’s decision falls below the standard defined by the Supreme Court’s jurisprudence on the standard of review. ... Drouin Deputy Attorney General of Canada For The Respondent ...
FCA
Raincoast Conservation Foundation v. Canada (Attorney General), 2019 FCA 259
BOIVIN J.A. DATED: October 18, 2019 WRITTEN REPRESENTATIONS BY: Harry Wruck, Q.C. Margot Venton Dyna Tuytel For The Appellants Jan Brongers For The Respondent, attorney general of canada Maureen Killoran, QC FOR THE RESPONDENT, TRANS MOUNTAIN PIPELINE ULC SOLICITORS OF RECORD: Ecojustice Calgary, Alberta For The Appellants Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent, ATTORNEY GENERAL OF CANADA Osler, Hoskin & Harcourt LLP Calgary, Alberta for the respondent, trans mountain pipeline ulc ...
FCA
Canada v. 407 ETR Concession Company Limited, 2017 FCA 220
I. Background [4] Highway 407 (407 ETR) is a toll highway near Toronto. ... III. Decision of the Tax Court [9] The Tax Court judge noted that, as set out in Canada Trustco Mortgage Co. v. ... IV. Standard of Review [11] The only issue in this appeal is the meaning of “municipal service” in section 21. ...