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FCA

Gaskin v. Canada Revenue Agency, 2013 FCA 36

WEBB J.A.       Date: 20130214 Docket: A-366-12 Citation: 2013 FCA 36   CORAM:       SHARLOW J.A.                         ... “I agree            K. Sharlow J.A.”   “I agree            Wyman W. Webb J.A.”   ... Pentney Deputy Attorney General of Canada FOR THE RESPONDENT       ...
FCA

Lipson v. Canada, 2007 DTC 5172, 2007 FCA 113, aff'd 2009 DTC 5015 [at 5528], 2009 SCC 1

SEXTON J.A.   Date: 20070316 Docket: A-231-06 A-230-06   Citation: 2007 FCA 113   CORAM:       DÉCARY J.A.                         ... LIPSON Appellant and HER MAJESTY THE QUEEN Respondent         REASONS FOR JUDGMENT NOËL J.A ... Deputy Attorney General of Canada   FOR THE RESPONDENT     ...
FCA

Syrek v. Canada, 2009 DTC 5767, 2009 FCA 53

BLAIS J.A.     Date: 20090223 Docket: A-428-07 Citation: 2009 FCA 53   CORAM:       DESJARDINS J.A.                         ... Nadon” J.A.     “I concur.             Alice Desjardins J.A.”   “I agree.             ... BLAIS J.A.   DATED:                                                                                  February 23, 2009     APPEARANCES:   Michael Harris FOR THE APPELLANT     Julien Bédard FOR THE RESPONDENT HER MAJESTY THE QUEEN       SOLICITORS OF RECORD:   MacIvor Harris Roddy LLP Thunder Bay, ON   FOR THE APPELLANT   John H. ...
FCA

Anglehart v. Canada (National Revenue), 2008 FCA 282

Minister of National Revenue     PLACE OF HEARING:                                                         Ottawa, Ontario     DATE OF HEARING:                                                           September 23, 2008     REASONS FOR JUDGMENT OF THE COURT BY:        (EVANS, SHARLOW, RYER JJ.A.)   DELIVERED FROM THE BENCH BY:                             SHARLOW J.A.       APPEARANCES:   Michael S. Hebert FOR THE APPELLANT   Justine Malone FOR THE RESPONDENT     SOLICITORS OF RECORD:   Beament Green, Ottawa, Ontario FOR THE APPELLANT   John H. ...
FCA

Canada v. United Parcel Service Canada Ltd., 2008 FCA 48

 - As a GST registrant we will not claim a credit (input tax credit) for the same transaction.             ...   [54]            The Crown is entitled to its costs both here and below.     ... Spiro FOR THE RESPONDENT       SOLICITORS OF RECORD:   John H. Sims, Q.C. ...
FCA

Amethyst Greenhouses Ltd. v. Canada, 2007 FCA 78

Appellant and HER MAJESTY THE QUEEN Respondent                   Dealt with in writing without appearance of parties.       ...     [11]            For these reasons, the appellant’s motion will be dismissed with costs.     ... Wilhelm David Everett FOR THE RESPONDENT       SOLICITORS OF RECORD:   RPO Cloversquare Surrey, B.C.   ...
FCA

Forest v. Canada, 2008 DTC 6506, 2007 FCA 362

TRUDEL J.A.       Date: 20071114 Docket: A-196-07 Citation: 2007 FCA 362   CORAM:       LÉTOURNEAU J.A.                         ... “I concur.            Gilles Létourneau J.A.”   “I concur.           Johanne Trudel J.A.”                 ... Trudel J.A.   DATED:                                                                                  November 14, 2007     APPEARANCES:   Marc Forest REPRESENTING HIMSELF   Marielle Thériault FOR THE RESPONDENT     SOLICITORS OF RECORD:   JOHN H. ...
FCA

W.R. Mcrae Company Limited v. Canada, docket A-207-94

BETWEEN:      W.R. McRAE COMPANY LIMITED      Appellant      (Plaintiff)     - and-      HER MAJESTY THE QUEEN      Respondent      (Defendant)      REASONS FOR JUDGMENT      (Rendered from the Bench at Montreal on      Friday, June 13 th, 1997) DÉCARY J.A.      ... The relevant provisions of the Act read as follows:               INTERPRETATION                   2. (1) In this Act [...]                        "manufacturer of producer" includes                                              [...]                            ...
FCA

Canada v. Imperial Oil Ltd., 2004 DTC 6044, 2004 FCA 36

LINDEN J.A.             EVANS J.A. BETWEEN:                                HER MAJESTY THE QUEEN                                                                           Appellant                                        and                                IMPERIAL OIL LIMITED                                                                          Respondent                  Heard at Toronto, Ontario, on October 1, 2003.                                                    ... LINDEN J.A.             EVANS J.A. BETWEEN:                                HER MAJESTY THE QUEEN                                                                           Appellant                                        and                                IMPERIAL OIL LIMITED                                                                          Respondent                                REASONS FOR JUDGMENT BY THE COURT A. ... Strayer"                                                                                                                                                                                    J.A.                                                                                                                                                                       ...
FCA

Vasarhelyi v. Canada, 2007 FCA 4

SHARLOW J.A.                         PELLETIER J.A.   BETWEEN: BALINT VASARHELYI Appellant and HER MAJESTY THE QUEEN Respondent       Dealt with in writing without appearance of parties.   ... I would dismiss both appeals with costs.     “K. Sharlow” J.A.   “I agree             M. ... Deputy Attorney General of Canada ON HIS OWN BEHALF     FOR THE RESPONDENT       ...

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