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FCA
Vennes (Re), docket ITA-4041-96
Delon, LL.L. IT A-4041-96 BETWEEN: In the matter of the Income Tax Act, - and- In the matter of an assessment or assessments by the Minister of National Revenue under one or more of the Income Tax Act, the Canada Pension Plan and the Unemployment Insurance Act, AGAINST: JEAN GUY VENNES, Debtor, AND PAUL VENNES, Opposant. ... That the said sale exists and is genuine. 3. That Réjean Fortin made the said purchase as nominee for Jean-Guy Vennes. 4. ... And we have signed at Grand-Mère this 16th day of January 1991 (s) Jean-Guy Vennes (s) Réjean Fortin Jean-Guy Vennes Réjean Fortin (s) Paul Vennes (s) Viviane Poitras Witness Witness Clearly, as the creditor argued, what we have here is simulation within the meaning of articles 1451 and 1452 of the C.C.Q. ...
FCA
Canada v. Aujla, 2008 FCA 304
BLAIS J.A. RYER J.A. Docket A-40-08 BETWEEN: HER MAJESTY THE QUEEN Appellant and AMARJIT AUJLA Respondent Docket A-41-08 BETWEEN: HER MAJESTY THE QUEEN Appellant and HARJINDER AUJLA Respondent Heard at Vancouver, British Columbia, on September 18, 2008. ... BLAIS J.A. RYER J.A. Docket A-40-08 BETWEEN: HER MAJESTY THE QUEEN Appellant and AMARJIT AUJLA Respondent Docket A-41-08 BETWEEN: HER MAJESTY THE QUEEN Appellant and HARJINDER AUJLA Respondent REASONS FOR JUDGMENT RYER J.A. [1] Two appeals (A-40-08 and A-41-08) were taken from a decision of Bowie J. ... [48] I have had the benefit of reading the reasons prepared by my colleague and respectfully disagree. ...
FCA
Maass-Howard v. Canada, 2013 FCA 234
TRUDEL J.A. BETWEEN: DEBORAH MAASS-HOWARD Appellant and HER MAJESTY THE QUEEN (THE MINISTER OF NATIONAL REVENUE, C.R.A.) ... “Marc Noël” J.A. “J.D. Denis Pelletier” J.A. “Johanne Trudel” J.A. ...
FCA
Millette v. Canada (Minister of National Revenue), 2002 FCA 308
Canada (Minister of National Revenue), 2002 FCA 308 Date: 20020829 Docket: A-593-99 Neutral citation: 2002 FCA 308 Between: R ÉGENT MILLETTE Appellant and MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS- REASONS SUZANNE DAVID, ASSESSMENT OFFICER [1] This assessment concerns an appeal from a decision of the Trial Division following an application for judicial review under subsection 224(1) of the Income Tax Act. ... Page: 3 [5] The respondent's costs are assessed and allowed in the amount of $1,919.67 and a certificate will be issued accordingly. SUZANNE DAVID ASSESSMENT OFFICER MONTRÉAL, QUEBEC August 29, 2002 Certified true translaton Sophie Debbané, LLB FEDERAL COURT OF APPEAL SOLICITORS OF RECORD COURT FILE NO.: A-593-99 Between: RÉGENT MILLETTE Appellant AND MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE PLACE OF ASSESSMENT: Montréal, Quebec REASONS OF SUZANNE DAVID, ASSESSMENT OFFICER DATE OF REASONS: August 29, 2002 SOLICITORS OF RECORD: Morris Rosenberg Deputy Attorney General of Canada Ottawa, Ontario For the Respondent ...
FCA
Thompson v. Canada (National Revenue), 2013 DTC 5146 [at at 6296], 2013 FCA 197, rev'd 2016 SCC 21
[23] Referring to Lavallee, Rackel & Heintz v. ... "Johanne Trudel" J.A. “I agree J.D. Denis Pelletier J.A.” “I agree Robert M. Mainville J.A.” ANNEX (Ms. Maria Van Dyk’s sworn affidavit of June 21, 2012) 8. […] (a) N/A (b) N/A (c) Personal Expenses: the [appellant] provided insufficient information. ...
FCA
Abrametz v. Canada, 2009 DTC 5828, 2009 FCA 111
PELLETIER J.A. Date: 20090415 Docket: A-388-07 Citation: 2009 FCA 111 CORAM: EVANS J.A. ... Michael Ryer” J.A. “I agree John M. Evans J.A.” “I agree J.D. Denis Pelletier J.A.” ... Deputy Attorney General of Canada FOR THE RESPONDENT ...
FCA
OSFC Holdings Ltd. v. Canada, 2001 DTC 5471, 2001 FCA 260
Canada (C.A.) [2002] 2 F.C. 288 Date: 20010911 Docket: A-424-99 Neutral citation: 2001 FCA 260 CORAM: STONE J.A. ... BETWEEN: OSFC HOLDINGS LTD. Appellant - and- HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT ROTHSTEIN J.A. ...
FCA
SRI Homes Inc. v. Canada, 2012 DTC 5135 [at at 7284], 2012 FCA 208, allowing appeal from 2011 TCC 386
GAUTHIER J.A. STRATAS J.A. BETWEEN: SRI HOMES INC. ... Dawson” J.A. “I agree. Johanne Gauthier J.A.” “I agree. ... Ihas FOR THE APPELLANT Bruce Senkpiel Geraldine Chen FOR THE RESPONDENT SOLICITORS OF RECORD: Rush Ihas Hardwick LLP Kelowna, British Columbia FOR THE APPELLANT Myles J. ...
FCA
Gogol v. Canada, docket A-844-97
Date: 19991214 Docket: A-844-97 CORAM: STONE, J.A. LINDEN, J.A. ... BETWEEN: VERNA GOGOL Applicant - and- HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario on Tuesday, December 14, 1999) LINDEN J.A. ... Linden" J.A. FEDERAL COURT OF CANADA Names of Counsel and Solicitors of Record DOCKETS: A-844-97 STYLE OF CAUSE: VERNA GOGOL Applicant - and- HER MAJESTY THE QUEEN Respondent DATE OF HEARING: TUESDAY, DECEMBER 14, 1999 PLACE OF HEARING: TORONTO, ONTARIO REASONS FOR JUDGMENT OF THE COURT BY: LINDEN J.A. ...