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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 ...