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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. ...