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FCA

Laverdière v. Canada (National Revenue), 2008 FCA 293

NADON J.A.                         PELLETIER J.A.   BETWEEN: ANDRÉ LAVERDIÈRE Appellant and MINISTER OF NATIONAL REVENUE Respondent         Hearing held at Québec, Quebec, on October 1, 2008. ...   [5]                The appeal will therefore be dismissed with costs.     ... APPEARANCES:   Eric Le Bel FOR THE APPELLANT   Marie-Claude Landry FOR THE RESPONDENT       SOLICITORS OF RECORD:   Fradette, Gagnon, Têtu, Le Bel, Potvin Chicoutimi, Québec   FOR THE APPELLANT   John H. ...
FCA

Baynham v. Canada, docket A-851-97

LÉTOURNEAU J.A.                  ROBERTSON J.A.      Docket: A-851-97 BETWEEN:      CHARLES BAYNHAM      Applicant     - and-      HER MAJESTY THE QUEEN      Respondent           Docket: A-853-97 BETWEEN:      LINDA BAYNHAM      Applicant     - and-      HER MAJESTY THE QUEEN      Respondent      REASONS FOR JUDGMENT OF THE COURT      (Delivered from the Bench at Vancouver, British Columbia,      on Friday, September 25, 1998) MARCEAU J.A. [1]      The decision under review comes from the Tax Court of Canada. ... LÉTOURNEAU J.A.                  ROBERTSON J.A.      Docket: A-851-97 BETWEEN:      CHARLES BAYNHAM      Applicant     - and-      HER MAJESTY THE QUEEN      Respondent           Docket: A-853-97 BETWEEN:      LINDA BAYNHAM      Applicant     - and-      HER MAJESTY THE QUEEN      Respondent Heard at Vancouver, British Columbia, on Friday, September 25, 1998. ... IN THE FEDERAL COURT OF APPEAL      Date: 19980923      Docket: A-851-97 BETWEEN:      CHARLES BAYNHAM      Applicant     - and-      HER MAJESTY THE QUEEN      Respondent           Docket: A-853-97 BETWEEN:      LINDA BAYNHAM      Applicant     - and-      HER MAJESTY THE QUEEN      Respondent           REASONS FOR JUDGMENT      OF THE COURT      ...
FCA

Richard v. Canada (Minister of National Revenue), 2006 FCA 65

NOËL J.A.                         NADON J.A.   BETWEEN: LISETTE GIRARD Appellant and MINISTER OF NATIONAL REVENUE Respondent         Hearing held at Montréal, Quebec, February 9, 2006. ... Nadon J.A.   DELIVERED FROM THE BENCH BY:                             Nadon J.A.     APPEARANCES:   Lisette Girard APPELLANT, ON HER OWN BEHALF   Annie Poirier FOR THE RESPONDENT       SOLICITORS OF RECORD:   John H. ...
FCA

Gateway City Church v. Canada (National Revenue), 2013 FCA 126

For this reason, its application must be dismissed, with costs.         “David Stratas” J.A.         FEDERAL COURT OF APPEAL   NAMES OF COUNSEL AND SOLICITORS OF RECORD       DOCKET:                                                                              A-151-13   STYLE OF CAUSE:                                                             Gateway City Church v. ... Barnwell FOR THE APPLICANT   Joanna Hill FOR THE RESPONDENT       SOLICITORS OF RECORD:   Osborne G. ...
FCA

Canada (Public Safety and Emergency Preparedness) v. Prue, 2012 FCA 108

TRUDEL J.A.       Date: 20120411   Docket: A-1-11   Citation: 2012 FCA 108   CORAM:       SHARLOW J.A.                         ... Dawson” J.A.     “I agree.             K. Sharlow J.A.”   “I agree.             Johanne Trudel J.A.”                                                     ...
FCA

Cadrin v. Canada, docket A-112-97

Canada, docket A-112-97                                      Date:      19981217                                      Docket: A-112-97      QUÉBEC, QUEBEC, THE 17th DAY OF DECEMBER 1998      Coram:      PRATTE J.A.           DESJARDINS J.A.           DÉCARY J.A.               Between:                NORMAND CADRIN               Appellant                    - and-           HER MAJESTY THE QUEEN                     Respondent           JUDGMENT           The appeal is allowed, the judgment of the Tax Court of Canada is reversed, the appellant"s appeal of the assessment issued by the Minister of National Revenue for 1991 is allowed and the assessment in the amount of $28,985.00 is set aside. ... Louis Pratte      J.A.      Certified true translation      M. Iveson      Date: 19981217      Docket: A-112-97 Coram:      THE HONOURABLE MR. ...
FCA

Howorun v. Canada, docket A-58-97

Canada, docket A-58-97      Date: 19971217      Docket: A-58-97 CORAM:      PRATTE J.A.          ... BETWEEN:      NATALIE HOWORUN      Applicant     - and-      HER MAJESTY THE QUEEN      Respondent Heard at Toronto, Ontario, Wednesday, December 17th, 1997. ... BETWEEN:      NATALIE HOWORUN      Applicant     - and-      HER MAJESTY THE QUEEN      Respondent      REASONS FOR JUDGMENT Pratte J. [1]      The majority of the Court is of the view that the Tax Court judge      did not make a reviewable error in deciding as he did.          ...
FCA

Smithkline Beecham Animal Health Inc. v. Canada, docket A-721-99

ROTHSTEIN J.A.          SHARLOW J.A. BETWEEN:           SMITHKLINE BEECHAM ANIMAL HEALTH INC.      ... BETWEEN:      SMITHKLINE BEECHAM ANIMAL HEALTH INC.      Appellant,     - and-      HER MAJESTY THE QUEEN      Respondent      REASONS FOR JUDGMENT      (Delivered from the Bench at Toronto, Ontario on      Friday, February 11, 2000) SHARLOW J.A.:         _.      ... Sharlow"      J.A.               FEDERAL COURT OF CANADA      Names of Counsel and Solicitors of Record                              DOCKET:                      A-721-99 STYLE OF CAUSE:                  SMITHKLINE BEECHAM                          ANIMAL HEALTH INC ...
FCA

Produits pour Toitures Fransyl Inc. v. Canada, 2006 FCA 112

  [9]                The appeal will be dismissed with costs.     “Alice Desjardins” J.A.               ... NOËL J.A.   DELIVERED FROM THE BENCH BY:                             DESJARDINS J.A.     APPEARANCES:   Serge Fournier FOR THE APPELLANT   Anne Poirier FOR THE RESPONDENT     SOLICITORS OF RECORD:   BCF, LLP Montréal, Quebec   FOR THE APPELLANT   John H. ...
FCA

Jenner v. Canada, 2008 FCA 196

Definitions (1) In section 121, this Part and Schedules V to X,     passenger vehicle has the meaning assigned by subsection 248(1) of the Income Tax Act [.]   ... Although both definitions use words such as profession ”, trade ”, manufacture and undertaking and exclude an office or employment ”, there are differences between the two, including the following: a.        ... “Alice Desjardins J.A.       “I concur.      Gilles Létourneau J.A.”     ...

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