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BETWEEN:              CANADIAN ECONOMIC CONSULTANTS LTD.      Appellant     - and-                                 HER MAJESTY THE QUEEN      Respondent      REASONS FOR JUDGMENT OF THE COURT      (Delivered from the Bench at Toronto, Ontario      on Tuesday, November 28, 2000) STRAYER J.A ... Gerstl                                                   For the Appellant                                                            Ms. ... Appellant                         - and-                                                                  HER MAJESTY THE QUEEN      Respondent                                                                                                     REASONS FOR JUDGMENT                          OF THE COURT                          ...

MNR     PLACE OF HEARING:                                                         Vancouver, British Columbia     DATE OF HEARING:                                                           April 2, 2009     REASONS FOR JUDGMENT OF THE COURT BY:        (BLAIS, EVANS, RYER JJ.A.)   DELIVERED FROM THE BENCH BY:                             RYER J.A.       ... Deputy Attorney General of Canada FOR THE RESPONDENT       ...

LÉTOURNEAU J.A.          McDONALD J.A.      Docket: A-527-98 BETWEEN:      HARRY BELL      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-528-98 BETWEEN:      ROBERT WALKUS SENIOR      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-529-98 BETWEEN:      PATRICK CHARLIE      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-551-98 BETWEEN:      CORRINE WALKUS      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-552-98 BETWEEN:      BRIAN WALKUS      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-553-98 BETWEEN:      DOREEN WALKUS      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-554-98 BETWEEN:      ROBERT CHARLIE      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-555-98 BETWEEN:      JOHNSON BELL      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-556-98 BETWEEN:      ALVIN WALKUS      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-557-98 BETWEEN:      RAYMOND E. CLAIR      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-558-98 BETWEEN:      JOYE WALKUS      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-559-98 BETWEEN:      HENRY WALKUS      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-560-98 BETWEEN:      LLOYD WALKUS      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-561-98 BETWEEN:      JAMES WALKUS      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-562-98 BETWEEN:      CHANTAL CHARLIE      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Heard at Vancouver, B.C., Wednesday, May 3, 2000      Judgment delivered at Ottawa, Ontario, Thursday, May 18, 2000 REASONS FOR JUDGMENT BY:      LÉTOURNEAU J.A. ... CLAIR      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-558-98 BETWEEN:      JOYE WALKUS      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-559-98 BETWEEN:      HENRY WALKUS      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-560-98 BETWEEN:      LLOYD WALKUS      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-561-98 BETWEEN:      JAMES WALKUS      Appellant AND:      HER MAJESTY THE QUEEN      Respondent      Docket: A-562-98 BETWEEN:      CHANTAL CHARLIE      Appellant AND:      HER MAJESTY THE QUEEN      Respondent ...

ISAAC J.A.          SEXTON J.A. BETWEEN:              ATTORNEY GENERAL OF CANADA      Applicant     - and-              JOAN MACISAAC      Respondent      A-662-98              ATTORNEY GENERAL OF CANADA           Applicant     - and-              KENNETH G. ... Date: 19991203 Docket: A-661-98 CORAM:      STONE, J.A.          ISAAC, J.A.          ... BETWEEN:      ATTORNEY GENERAL OF CANADA      Applicant     - and-      JOAN MACISAAC      Respondent           A-662-98      ATTORNEY GENERAL OF CANADA      Applicant         - and-      KENNETH G. ...

DESJARDINS J.A.          LÉTOURNEAU J.A. BETWEEN:      ATTORNEY GENERAL OF CANADA      Applicant     - and-      SOCIÉTÉ FINANCIÈRE GRENCO INC.      ...      (2)      Excepted employment is                 ...                  ...

EVANS J.A.       Date: 20090227 Docket: A-344-08 Citation: 2009 FCA 60   CORAM:       DESJARDINS J.A.                         ... ]     [27]            In Tsiaprailis and London & Thames Haven Oil Wharves, Ltd. v. ... Deputy Attorney General of Canada FOR THE RESPONDENT       ...

  [35]            I would dismiss the appeal, with costs.   “Marc Noël” J.A.   “I agree.        M. Nadon J.A.”   “I agree.        J.D. Denis Pelletier J.A.”       ... Deputy Attorney General of Canada FOR THE RESPONDENT       ...

JUSTICE LÉTOURNEAU              THE HONOURABLE MR. JUSTICE NOËL BETWEEN:      MARIE BERNIER      Appellant      AND      HER MAJESTY THE QUEEN      Respondent      J U D G M E N T      The appeal is dismissed with costs.      ... LÉTOURNEAU J.A.              NOËL J.A. Between:      MARIE BERNIER      Appellant     -and-      HER MAJESTY THE QUEEN      Respondent Hearing held at Montréal, Quebec, on Wednesday, May 12, 1999. ... Marc Noël      J.A. Certified true translation M. Iveson      Federal Court of Appeal      Date: 19990514 Docket: A-260-96 Between:      MARIE BERNIER      Appellant     -and-      HER MAJESTY THE QUEEN      Respondent           REASONS FOR JUDGMENT           FEDERAL COURT OF CANADA      APPEAL DIVISION      NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT NO.:      A-260-96 STYLE OF CAUSE:      MARIE BERNIER      Appellant     -and-      HER MAJESTY THE QUEEN      Respondent PLACE OF HEARING:      Montréal, Quebec DATE OF HEARING:      May 12, 1999 REASONS FOR JUDGMENT OF THE COURT (THE HONOURABLE MADAME JUSTICE DESJARDINS, THE HONOURABLE MR. ...

ISAAC J.A.          SEXTON J.A.      In re the Income Tax Act      Docket: A-405-97 BETWEEN:      BARRIE ROMKEY      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent           Docket: A-406-97 BETWEEN:      BRIAN ROMKEY      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent      REASONS FOR JUDGMENT STONE J.A. [1]      These appeals from judgments of the Tax Court of Canada of April 29, 1997, 1 were heard together. [2]      The issue before the Tax Court of Canada was whether amounts of dividends declared and paid in 1988, 1989 and 1990 by Brimar Developments Ltd. ... SEXTON J.A.      In re the Income Tax Act      Docket: A-405-97 BETWEEN:      BARRIE ROMKEY      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent           Docket: A-406-97 BETWEEN:      BRIAN ROMKEY      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent Heard at Halifax, Nova Scotia, on Thursday, December 2, 1999. ... CORAM:      STONE J.A.          ISAAC J.A.          SEXTON J.A.      In re the Income Tax Act BETWEEN:      BRIAN ROMKEY      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent      JUDGMENT      The appeal is dismissed with one set of costs in this appeal and the appeal in Court file no. ...

Denis Pelletier" J.A.     “I agree             Johanne Gauthier J.A.”   ... HER MAJESTY THE QUEEN     PLACE OF HEARING:                                                       Toronto, Ontario     DATE OF HEARING:                                                         May 22, 2013     REASONS FOR JUDGMENT BY:                                    PELLETIER J.A. ... WEBB J.A.   DATED:                                                                                 May 28, 2013     APPEARANCES:   William James Lougheed FOR THE APPELLANT, ON HIS OWN BEHALF     Bobby J. ...