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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. ...
FCA

Alco Dispensing Canada Ltd. v. Canada, docket A-812-95

Canada, docket A-812-95      A-812-95 CORAM:      STONE, J.A.          ... REASONS FOR JUDGMENT BY:          ROBERTSON, J.A.      A-812-95 CORAM:      STONE, J.A.          ... ET AL.      Appellant                         - and-                          HER MAJESTY THE QUEEN                           Respondent                               REASONS FOR JUDGMENT ...

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