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RENNIE J.A.   Date: 20221110 Dockets: A-151-21 A-152-21 Citation: 2022 FCA 195 CORAM: STRATAS J.A. ... HIS MAJESTY THE KING   AND DOCKET: A-152-21   STYLE OF CAUSE: CAROL TENNEY v. ... François Daigle Deputy Attorney General of Canada For HIS MAJESTY THE KING   ...

BOIVIN J.A.   BETWEEN: LOVEY CRIDGE Appellant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on March 15, 2016. ... REASONS FOR JUDGMENT OF THE COURT BY: RYER J.A.   Date: 20160315 Docket: A-189-15 Citation: 2016 FCA 87 CORAM: RYER J.A. ... Pentney Deputy Attorney General of Canada Ottawa, Ontario For The Respondent   ...

LEBLANC J.A.   BETWEEN: HER MAJESTY THE QUEEN Appellant and POMEROY ACQUIRECO LTD. ... Canada, [1994] 1 F.C. 3, [1993] 2 C.T.C. 213 at p. 6; Merck & Co., Inc. v. ...

DE MONTIGNY J.A.   BETWEEN: JOHN CHARLES BEIMA Appellant and THE MINISTER OF NATIONAL REVENUE Respondent Heard at Edmonton, Alberta, on April 25, 2017. ... REASONS FOR JUDGMENT OF THE COURT BY: NEAR J.A.   Date: 20170425 Docket: A-406-15 Citation: 2017 FCA 85 CORAM: STRATAS J.A. ... Pentney Deputy Attorney General of Canada Edmonton, Alberta For The Respondent   ...

NEAR J.A.   Date: 20180130 Docket: A-119-17 Citation: 2018 FCA 28 CORAM: PELLETIER J.A. ... WOODS J.A.   BETWEEN: MICHAEL DILALLA Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT WOODS J.A. [1]                The appellant, Michael DiLalla, has instituted an appeal in the Tax Court of Canada from assessments under the Income Tax Act, R.S.C., 1985, c.1 (5th Supp.). ... Drouin Deputy Attorney General of Canada For The Respondent   ...

GLEASON J.A.   BETWEEN: RICK HORSEMAN Appellant and HER MAJESTY THE QUEEN IN RIGHT OF CANADA AND HER MAJESTY THE QUEEN IN RIGHT OF CANADA AS REPRESENTED BY CANADA REVENUE AGENCY Respondents Heard at Edmonton, Alberta, on October 17, 2016. ... REASONS FOR JUDGMENT OF THE COURT BY: DE MONTIGNY J.A.   Date: 20161017 Docket: A-82-16 Citation: 2016 FCA 252 CORAM: GAUTHIER J.A. ... Pentney Deputy Attorney General of Canada Edmonton, Alberta FOR THE RESPONDENTS   ...

Therefore, his appeal must be dismissed, with — as the general rule provides — costs. ...

Gold Futures Contracts The second major issue is whether the Associate Chief Justice erred in allowing as deductions business losses arising out of trading in gold futures by the taxpayer in each of the following taxation years, as follows: 1978 — $ 512,126 1979 934,387 1980 — 1,276,172 1981 — 4,425,186 The Crown contends that the accounting method used to record these losses by the taxpayer was not the best one, according to the evidence; hence the losses should be allowed only in the years following the individual years in which they were claimed. ...

HECKMAN J.A.   BETWEEN: COREY LIBFELD Appellant and HIS MAJESTY THE KING Respondent Heard at Toronto, Ontario, on November 30, 2023. ... REASONS FOR JUDGMENT OF THE COURT BY: HECKMAN J.A.   Date: 20231130 Docket: A-200-22 Citation: 2023 FCA 235 CORAM: GLEASON J.A. ... “Gerald Heckman” J.A.   FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-200-22   STYLE OF CAUSE: COREY LIBFELD v. ...

By notice of appeal dated 6 December 1996 [10] °, the appellant appealed from that judgment to this Court. ... Yannelis ^ where Stone J.A., for the Court, said at 636: The word “payable” is not a term of art. ... H.C.); Vancouver A & W Drive-Ins Ltd. v. United Food Services Ltd. (1981), 13 B.L.R. 89 (B.C. ...