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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.”     ...

BETWEEN:   TRIUMPHANT CHURCH OF CHRIST INTERNATIONAL Appellant   and     THE MINISTER OF NATIONAL REVENUE Respondent       Heard at Toronto, Ontario, on May 20, 2009. ...   [3]                The appeal will be dismissed with costs.     “K. ... DELIVERED FROM THE BENCH BY:     SHARLOW J.A.     APPEARANCES:   MAJEKODUNMI ADEGA                                                    FOR THE APPELLANT   JOANNA HILL FOR THE RESPONDENT     SOLICITORS OF RECORD:   MAJEKODUNMI ADEGA BARRISTER AND SOLICITOR TORONTO, ON   FOR THE APPELLANT   John H. ...

McDONALD, J.A.          SEXTON, J.A.      BETWEEN:      DALJIT BANWAIT      Applicant     - and-      THE MINISTER OF NATIONAL REVENUE      Respondent Heard at Calgary, Alberta on Thursday, December 16, 1999. ... McDONALD, J.A.          SEXTON, J.A.           IN THE MATTER OF THE UNEMPLOYMENT INSURANCE ACT,      RSC 1985, C.U-1, AS AMENDED      AND IN THE MATTER OF THE DECISION OF THE      HONOURABLE R.D. ... BELL, JUSTICE OF THE TAX COURT OF      CANADA DATED SEPTEMBER 9TH, 1997, AND RECEIVED BY      THE APPLICANT ON SEPTEMBER 16TH, 1997, UPHOLDING      THE DECISION OF THE MINISTER OF NATIONAL REVENUE      DATED NOVEMBER 25TH, 1996 BETWEEN:      DALJIT BANWAIT      Applicant     - and-      THE MINISTER OF NATIONAL REVENUE      Respondent           REASONS FOR JUDGMENT           FEDERAL COURT OF CANADA      APPEAL DIVISION      NAMES OF COUNSEL AND SOLICITORS ON THE RECORD COURT FILE NO.:      A-713-97 STYLE OF CAUSE:      DALJIT BANWAIT v. ...

SHARLOW J.A.                         PELLETIER J.A.   BETWEEN: A-69-08   SYLVANO TESAINER Appellant and   HER MAJESTY THE QUEEN Respondent       A-70-08   MARY LYNNE TESAINER Appellant and   HER MAJESTY THE QUEEN Respondent       Heard at Toronto, Ontario, on January 14, 2009.   ... Sharlow” J.A.     “I agree.      M. Nadon J.A.”   “I agree.      J.D. ... Nott FOR THE RESPONDENT     SOLICITORS OF RECORD:     Toronto, Ontario   FOR THE APPELLANT   John H. ...

Signature of beneficiary:___Gildard Haché________     Date:________February 26, 2001____       PART II: TRANSFER OF VESSEL AND GEAR     3.         ... McIntyre FOR THE APPELLANT     Gilles E. Bujold FOR THE RESPONDENT       SOLICITORS OF RECORD:   John H. ... Deputy Attorney General of Canada   FOR THE APPELLANT     Bujold Lawyers‑Tax Advisors Moncton, New Brunswick FOR THE RESPONDENT           ...

SEXTON J.A.                         PELLETIER J.A.   BETWEEN: HUGH MERRINS Appellant and HER MAJESTY THE QUEEN Respondent         Heard at Ottawa, Ontario, on September 19, 2007. ... RENDERED FROM THE BENCH BY:      Nadon J.A.     APPEARANCES:   Mr. Hugh Merrins   APPELLANT ON HIS OWN BEHALF     Mr. Michael Ezri FOR THE RESPONDENT       SOLICITORS OF RECORD:   John H. ...

    [5]                For these reasons, the appeal will be dismissed with costs.       ... APPEARANCES:   Jonathon M. Kappy FOR THE APPELLANT   Jade Boucher FOR THE RESPONDENT     SOLICITORS OF RECORD:   Solmon Rothbart Goodman LLP Toronto, Ontario   FOR THE APPELLANT     John H. ... Deputy Attorney General of Canada Ottawa, Ontario       FOR THE RESPONDENT   ...

LÉTOURNEAU J.A.          ROBERTSON J.A. BETWEEN:      CENTRAL CITY FINANCIAL SERVICES LTD.      ... REASONS FOR JUDGMENT OF THE COURT BY:      MARCEAU J.A.                                                                                                     ... Appellant                                                  - and-                                                   HER MAJESTY THE QUEEN                                                   Respondent                                                                                                     REASONS FOR JUDGMENT                                                   OF THE COURT                                                   ...

SEXTON J.A.                         EVANS J.A.   BETWEEN: ANDRE GAGNON Appellant and THE MINISTER OF NATIONAL REVENUE Respondent                 Heard at Ottawa, Ontario, on January 24, 2007. ... SEXTON J.A.                         EVANS J.A.   BETWEEN: ANDRE GAGNON Appellant and THE MINISTER OF NATIONAL REVENUE Respondent       REASONS FOR JUDGMENT     LÉTOURNEAU J.A ... EVANS J.A.   DATED:                                                          February 6, 2007     APPEARANCES:   Mr. ...

STRAYER J.A.          LÉTOURNEAU J.A.      Docket: A-939-96 BETWEEN:      RAMA NARSING,      Applicant,     - and-      HER MAJESTY THE QUEEN,      Respondent.      ... STRAYER J.A.          LÉTOURNEAU J.A.      Docket: A-939-96 BETWEEN:      RAMA NARSING,      Applicant,     - and-      HER MAJESTY THE QUEEN,      Respondent.      A N D      Docket: A-942-96 BETWEEN:      BHASKAR NARSING,      Applicant,     - and-      HER MAJESTY THE QUEEN,      Respondent.      ...