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FCA

Priority Foundation v. Canada (National Revenue), 2023 FCA 207

REASONS FOR ORDER BY: HECKMAN J.A.   Date: 20231013 Docket: A-140-23 Citation: 2023 FCA 207 Present: HECKMAN J.A. ... It appealed to this Court from the Minister’s failure to confirm or vacate the NIR pursuant to paragraph 172(3)(a.1) of the Act (the 172(3)(a.1) appeal): 172 (3) Where the Minister 172 (3) Lorsque le ministre: […] […] (a.1) confirms a proposal, decision or designation in respect of which a notice was issued by the Minister to a person that is or was registered as a registered charity, or is an applicant for registration as a registered charity, under any of subsections 149.1(2) to (4.1), (6.3), (22) and (23) and 168(1), or does not confirm or vacate that proposal, decision or designation within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal, decision or designation, a.1) soit confirme toute intention, décision ou désignation à l’égard de laquelle le ministre a délivré, en vertu de l’un des paragraphes 149.1(2) à (4.1), (6.3), (22) et (23) et 168(1), un avis à une personne qui est ou était enregistrée à titre d’organisme de bienfaisance enregistré ou qui a demandé l’enregistrement à ce titre, soit omet de confirmer ou d’annuler cette intention, décision ou désignation dans les 90 jours suivant la signification, par la personne en vertu du paragraphe 168(4), d’un avis d’opposition concernant cette intention, décision ou désignation; […] […] the person described in paragraph (a), (a.1) or (a.2), […] may appeal from the Minister’s decision, or from the giving of the notice by the Minister, to the Federal Court of Appeal. la personne, dans le cas visé aux alinéas a), a.1) ou a.2), [… peut] interjeter appel à la Cour d’appel fédérale de cette décision ou de la signification de cet avis. [10] The appellant claims in its grounds of appeal that the Minister’s decision to issue an NIR and to publish a copy of the NIR in the Canada Gazette when she did was unlawful. ... DATED: October 13, 2023 WRITTEN REPRESENTATIONS BY: Gib van Ert Dahlia Shuhaibar For The Appellant Selena Sit Loretta Chun Yianni Pappas-Acreman For The Respondent SOLICITORS OF RECORD: Olthuis van Ert Vancouver, British Columbia For The Appellant Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent   ...
FCA

Canada v. CAMECO Corporation, 2020 FCA 112

The opening part of this subsection sets out the general condition for its application:   “[w]here a taxpayer and a non-resident person with whom the taxpayer does not deal at arm’s length are participants in a transaction or series of transactions”. ... Essentially, Cameco would be treated as if it and not CEL had purchased the uranium from Tenex and Urenco that CEL had acquired. [71]   In Envision Credit Union v. ... VI.   Conclusion [95]   I would therefore dismiss the appeal in A-349-18. ...
FCA

Canada v. Preston, 2023 FCA 178

LASKIN J.A.     Date: 20230818 Dockets: A-327-21 A-328-21 A-329-21 Citation: 2023 FCA 178 CORAM: WOODS J.A. ... JOHN PRESTON, MONIKA PRESTON AND THE PRESTON FAMILY TRUST II     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: January 18, 2023   REASONS FOR JUDGMENT BY: MONAGHAN J.A.   ... DATED: August 18, 2023   APPEARANCES: Elizabeth Chasson Isida Ranxi   For The Appellant   Yves St-Cyr Jacob Yau Caroline Harrell For The Respondents SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada For The Appellant HIS MAJESTY THE KING   Dentons Canada LLP Toronto, Ontario   For The Respondents JOHN PRESTON, MONIKA PRESTON AND THE PRESTON FAMILY TRUST II   ...
FCA

Aslam v. Canada, 2024 FCA 193

BIRINGER J.A.   BETWEEN: MUHAMMAD EJAZ ASLAM Appellant and HIS MAJESTY THE KING Respondent Heard at Edmonton, Alberta, on November 20, 2024. ... REASONS FOR JUDGMENT OF THE COURT BY: STRATAS J.A.     Date: 20241120 Docket: A-83-24 Citation: 2024 FCA 193 CORAM: STRATAS J.A. ... “David Stratas” J.A.   FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-83-24   STYLE OF CAUSE: MUHAMMAD EJAZ ASLAM v. ...
FCA

Mills v. Canada, 2015 FCA 255

That’s correct. [7]                If follows that the appeal will be dismissed with costs. ... Dawson” J.A.   FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-290-14   STYLE OF CAUSE: NICHOLAS MILLS v. ... Pentney Deputy Attorney General of Canada For The Respondent   ...
FCA

Canada v. 158377 Canada Inc., docket ITA-4127-95

Duguay's affidavit reads as follows: [Translation] 1.              ... The Société will be entitled to its costs.                          "Marc Nadon"                                    J. ... FEDERAL COURT OF CANADA TRIAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET NO:                         IT A-4127-95    STYLE:                                     158377 Canada Inc. et al. v. ...
FCA

Caithkin, Inc. v. Canada, 2015 FCA 118

WEBB J.A.   Date: 20150505 Docket: A-212-14 Citation: 2015 FCA 118 CORAM: GAUTHIER J.A. ... I.                    Background [3]                The CAS administer the foster care system in Ontario. ... Both are legitimate purposes […] and it is thus hard to see why one should take precedence over the other.” [13]            For the reasons that follow, I would dismiss the appeal. ...
FCA

Besse v. Minister of National Revenue, 99 DTC 5275, [1999] 3 CTC 52 (FCA)

Ltd. and Grenier Ruel & Cie Inc. (the “Sales Agents”), the Sales Agents have agreed to use their best efforts to obtain subscriptions for the purchase of 2777 Units. ... If, on the contrary, all units have been subscribed for by December 1st, 1979I sic] Grenier Ruel & Cie Inc. will pay to G. ... The prospectus indicates that this fee is to be deducted from the gross proceeds of the sale of units in the syndicate by Grenier Ruel & Cie Inc. in the same manner as sales commissions. ...
FCA

L'Association des Employeurs Maritimes v. Le Syndicat des Débardeurs, Section Locale 375 du Syndicat Canadien de la Fonction Publique, 2019 FCA 271

REASONS FOR ORDER BY: GLEASON J.A.   Date: 20191030 Docket: A-295-19 Citation: 2019 FCA 271 Present:   GLEASON J.A. ... MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: GLEASON J.A.   DATED: October 30, 2019   WRITTEN REPRESENTATIONS BY: Nicola Di lorio Mélanie Sauriol   For The Applicants (L’Association des employeurs maritimes)   Michel Brisebois   FOR THE APPLICANTS (L’Administration portuaire de Montréal)   Jean-Denis Boucher FOR THE APPLICANTS (La Fédération maritime du Canada)   Jacques Lamoureux Marie-Christine Morin FOR THE RESPONDENTS (Le Syndicat des débardeurs, section locale 375 du Syndicat canadien de la fonction publique)   Ronald A Pink FOR THE RESPONDENTS (L’Association internationale des débardeurs) SOLICITORS OF RECORD: BCF Montréal, Québec   For The Applicants (L’Association des employeurs maritimes et L’Administration portuaire de Montréal)   Robinson Sheppard Shapiro Montréal, Québec FOR THE APPLICANTS (La Fédération maritime du Canada)   Lamoureux Morin Avocats Inc. ...
FCA

Canada v. Best Buy Canada Ltd., 2021 FCA 161

LEBLANC J.A.   BETWEEN: ATTORNEY GENERAL OF CANADA Appellant and BEST BUY CANADA LTD. ... With respect, the insistence that correctness review and only correctness review must be constitutionally entrenched is, and has been, misplaced. ...

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