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FCA

Ruffolo v. Canada, docket A-565-98

ROTHSTEIN J.A.          EVANS J.A. BETWEEN:      A-565-98      FRANK RUFFOLO      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent     - and-      A-566-98      MARIO RUFFOLO      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent     - and-      A-567-98      HARVIE RUFFOLO      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent Heard at Toronto, Ontario on Monday, May 15, 2000 Judgment rendered at Ottawa, Ontario on Tuesday, May 23, 2000 REASONS FOR JUDGMENT DELIVERED BY:      ROTHSTEIN J.A. CONCURRED IN BY:      STONE J.A.      EVANS J.A. Date: 20000523 Dockets: A-565-98, A-566-98, A-567-98 CORAM:      STONE J.A.          ROTHSTEIN J.A.          EVANS J.A. BETWEEN:      A-565-98      FRANK RUFFOLO      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent     - and-      A-566-98      MARIO RUFFOLO      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent     - and-      A-567-98      HARVIE RUFFOLO      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent      REASONS FOR JUDGMENT ROTHSTEIN J.A. [1]      These are appeals from the decision of Bonner J.T.C.C. dated August 19, 1998, (99 DTC 184) in which he found that the appellants, as recipients of dividends from Felm Investments Limited, were vicariously liable under section 160 of the Income Tax Act to pay the tax and interest owing by Felm. ...
FCA

Hartrell v. Canada, 2008 FCA 59

SEXTON J.A.                         RYER J.A.   BETWEEN: BRUNO HARTRELL Appellant   and     HER MAJESTY THE QUEEN Responden t       Heard at Toronto, Ontario, on February 13, 2008. ...   [15]            For these reasons, the appeal will be dismissed with costs.      ... Deputy Attorney General of Canada Toronto, Ontario   FOR THE RESPONDENT       ...
FCA

Corbett v. Canada, docket A-91-95

CORBETT           Appellant     - and-      HER MAJESTY THE QUEEN           Respondent Heard at Vancouver, British Columbia on Monday, October 7, 1996. ... HENRY D.J.      A-91-95      CORAM:      STONE J.A.      LINDEN J.A.      ... CORBETT           Appellant     - and-      HER MAJESTY THE QUEEN           Respondent      REASONS FOR JUDGMENT      LINDEN J.A.      ...
FCA

Eaton v. Canada, 2008 DTC 6395, 2008 FCA 162

Her Majesty the Queen     PLACE OF HEARING:                                                         Winnipeg, Manitoba     DATE OF HEARING:                                                           April 29, 2008     REASONS FOR JUDGMENT OF THE COURT BY:        (DÉCARY, SHARLOW,                                                                                                 TRUDEL JJ.A.)   DELIVERED FROM THE BENCH BY:                             SHARLOW J.A.     APPEARANCES:   Eugenie Eaton   ON HER OWN BEHALF   Jeff Pniowsky   FOR THE RESPONDENT     SOLICITORS OF RECORD:   Eugenie Eaton ON HER OWN BEHALF   John H. ...
FCA

Manship Holdings Ltd. v. Canada, 2010 FCA 58

  [11]            I would dismiss the appeal with costs.   "Marc Noël" J.A.     ... Trudel J.A.   DATED:                                                                                  February 23, 2010     APPEARANCES:   D. Andrew Rouse FOR THE APPELLANT   Catherine M.G. McIntyre FOR THE RESPONDENT     SOLICITORS OF RECORD:   D. ...
FCA

Corbo v. Canada (Minister of National Revenue), docket A-41-97

Date: 19971120 Docket: A-41-97 CORAM:      DESJARDINS J.A.          LÉTOURNEAU J.A.          ... Toronto, Ontario November 20, 1997      FEDERAL COURT OF CANADA Date: 19971120 Docket: A-41-97 BETWEEN: ROSALIA CORBO      Applicant- and- THE MINISTER OF NATIONAL REVENUE      Respondent                REASONS FOR JUDGMENT           FEDERAL COURT OF CANADA      Names of Counsel and Solicitors of Record DOCKET:                  A-41-97 STYLE OF CAUSE:              ROSALIA CORBO                     - and-                      THE MINISTER OF NATIONAL REVENUE DATE OF HEARING:          NOVEMBER 20, 1997 PLACE OF HEARING:          TORONTO, ONTARIO REASONS FOR JUDGMENT:      LÉTOURNEAU, J.A. ... Michael Mulroy                      Howard Levitt and Associates                      Barristers and Solicitors                      401 Bay Street, Suite 1500                      Toronto, Ontario                      M5H 2Y4                                           For the Applicant                                                        George Thomson                      Deputy Attorney General                      of Canada                          For the Respondent             __________________      1 See Procurer General et Thibault, Montreal No. ...
FCA

Canada (National Revenue) v. RBC Life Insurance Company, 2013 FCA 50

Respondents       Heard at Ottawa, Ontario, on February 12, 2012. Judgment delivered at Ottawa, Ontario, on February 21, 2013.   ...   [29]            Of course, more extreme facts not present here can be supposed. ... "David Stratas" J.A.       “I agree      Johanne Trudel J.A.”   ...
FCA

Estate of Rolland Bastien v. Canada, 2009 FCA 108

Nadon” J.A.       Certified true translation Sarah Burns     PELLETIER J.A. ...     I agree.             Pierre Blais J.A.       Certified true translation Sarah Burns   FEDERAL COURT OF APPEAL                                                    SOLICITORS OF RECORD       DOCKET:                                                                               A-586-07   STYLE OF CAUSE:                                                               ESTATE OF ROLLAND BASTIEN v. ... Deputy Attorney General of Canada FOR THE RESPONDENT         ...
FCA

Drosdovech v. Canada (National Revenue), 2009 FCA 55

  [4]                Therefore, I would dismiss the appeal with costs.     ... " FEDERAL COURT OF APPEAL   NAMES OF COUNSEL AND SOLICITORS OF RECORD       DOCKET:                                                                               A-202-08   STYLE OF CAUSE:                                                               Moira-Eileen Drosdovech v. ... LÉTOURNEAU J.A.     DATED:                                                                                  February 25, 2009     APPEARANCES:   Moira-Eileen Drosdovech ON HER OWN BEHALF                                               Christa Akey Michael Taylor FOR THE RESPONDENT     SOLICITORS OF RECORD:   John H. ...
FCA

Friis v. Canada, docket A-877-97

DENAULT, J.A.          LINDEN, J.A. BETWEEN:      MARILYN FRIIS                  Applicant     - and-      HER MAJESTY THE QUEEN                  Respondent Heard at Halifax, Nova Scotia, on Friday, June 12, 1998 Judgment delivered from the Bench on Friday, June 12, 1998 REASONS FOR JUDGMENT BY:                  LINDEN J.A. ... Date: 19980612 Docket: A-877-97 CORAM:      STONE, J.A.          DENAULT, J.A.          ... BETWEEN:      MARILYN FRIIS      Applicant     - and-      HER MAJESTY THE QUEEN      Respondent      REASONS FOR JUDGEMENT LINDEN, J.A. [1]      In my view, this section 28 application should be allowed in the light of this Court's decision in Johnston v. ...

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