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DESJARDINS J.A.          NOËL J.A.      Docket: A-392-98 BETWEEN:      FRANCINE LÉGARÉ          Applicant     - and-      MINISTER OF NATIONAL REVENUE      Respondent           Docket: A-393-98 BETWEEN:      JOHANNE MORIN      Applicant     - and-      MINISTER OF NATIONAL REVENUE      Respondent      REASONS FOR JUDGMENT OF THE COURT      (Delivered from the bench at Québec, Quebec,      on Friday, May 28, 1999) MARCEAU J.A. [1]      It is well known that since 1990, employment between parties who are not dealing with each other at arm"s length, within the meaning of the Income Tax Act, is no longer necessarily excepted from employment covered and protected by the Unemployment Insurance Act. 1 That year, Parliament amended section 3 of the Act with respect to excepted employment 2 and adopted the following new rule for employment between related persons: 3. (2) Excepted employment is... ... DESJARDINS J.A.          NOËL J.A.      Docket: A-392-98 BETWEEN:      FRANCINE LÉGARÉ          Applicant     - and-      MINISTER OF NATIONAL REVENUE      Respondent           Docket: A-393-98 BETWEEN:      JOHANNE MORIN      Applicant     - and-      MINISTER OF NATIONAL REVENUE      Respondent Hearing held at Québec, Quebec, on Tuesday, May 25 and Friday, May 28, 1999. ... REASONS FOR JUDGMENT OF THE COURT BY:      MARCEAU J.A.      FEDERAL COURT OF APPEAL Date: 19990528      Docket: A-392-98 BETWEEN:      FRANCINE LÉGARÉ          Applicant     - and-      MINISTER OF NATIONAL REVENUE      Respondent           Docket: A-393-98 BETWEEN:      JOHANNE MORIN      Applicant     - and-      MINISTER OF NATIONAL REVENUE      Respondent      REASONS FOR JUDGMENT      OF THE COURT      FEDERAL COURT OF CANADA      APPEAL DIVISION      NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT NO.:      A-392-98 STYLE OF CAUSE:      FRANCINE LÉGARÉ      v. ...

E.        CONCLUSIONS [37]            For these reasons, I would dismiss the appeal with costs.     ... Evans" J.A.         FEDERAL COURT OF APPEAL   NAMES OF COUNSEL AND SOLICITORS OF RECORD     DOCKET:                                                                               A-433-07     APPEAL FROM AN ORDER OF THE HONOURABLE MADAM JUSTICE WOODS OF THE TAX COURT OF CANADA DATED AUGUST 10, 2007, FILE NO. 2004-3592 (IT) G.   ... Pooja Samtani   FOR THE APPELLANT   L.P. Chambers, Q.C. Geneviève Léveillé   FOR THE RESPONDENT     SOLICITORS OF RECORD:   Osler, Hoskin & Harcourt LLP Toronto, Ontario   FOR THE APPELLANT   John H. ...

Canada, docket A-664-95 Date: 19980430 Docket: A-664-95 CORAM:      THE CHIEF JUSTICE          LINDEN J.A.          ... BETWEEN:      THOMAS N. COLLINS      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent Heard at Ottawa, Ontario, Thursday, April 30, 1998. ... COLLINS      Appellant- and- HER MAJESTY THE QUEEN      Respondent           REASONS FOR JUDGMENT      ...

NOËL J.A.                         SEXTON J.A.   BETWEEN: HER MAJESTY THE QUEEN Appellant and INTERIOR SAVINGS CREDIT UNION Respondent       Heard at Vancouver, British-Columbia, on March 8, 2007. ... “I agree            Robert Décary J.A.”   “I agree            J. Edgar Sexton J.A.”       ... FOR THE RESPONDENT     ...

Canada, [1999] 1 S.C.R. 497 (“ Law ”), and R. v. Kapp, [2008] 2 S.C.R. 483 (“ Kapp ”). ... Nadon” J.A.   “I agree.             Eleanor R. Dawson J.A.”   “I agree.             ... Moreau FOR THE APPLICANT   Nicole Butcher Martin Kreuser FOR THE RESPONDENT       SOLICITORS OF RECORD:   Cavalluzzo Hayes Shilton McIntyre & Cornish LLP Toronto, ON   FOR THE APPLICANT   Myles J. ...

., docket ITA-6476-97      Date: 19981209      Docket: IT A-6476-97 MONTRÉAL, QUEBEC, DECEMBER 9, 1998 BEFORE: RICHARD MORNEAU, PROTHONOTARY      In re the Income Tax Act     - and-      In re one or more assessments by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act,               AGAINST:      106443 CANADA LTÉE,      Judgment debtor,      AND      2722941 CANADA INC.,      Garnishee.      ... B.      Date: 19981209      Docket: IT A-6476-97      In re the Income Tax Act,     - and-      In re one or more assessments by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act,               AGAINST:      106443 CANADA LTÉE,      Judgment debtor,      AND      2722941 CANADA INC.,      Garnishee.      ... B.      Federal Court of Canada Trial Division      Date: 19981209      Docket: IT A-6476-97      In re the Income Tax Act     - and-      In re one or more assessments by the Minister of National Revenue pursuant to one or more of the following statutes: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act,      AGAINST:      106443 CANADA LTÉE      Garnishee,      AND      2722941 CANADA INC.      ...

GAUTHIER J.A.       Date: 20140207 Docket: A-93-13   Citation: 2014 FCA 37 CORAM:       BLAIS C.J.                         ...       [10]            This last assessment was at issue in the judgment under appeal.   ...       [21]            I would therefore dismiss the appeal with costs.     ...

      [59]            The Crown argues that these provisions should be interpreted literally. ... Pniowsky FOR THE APPELLANTS   Karen Janke-Curliss Anne Jinnouchi   FOR THE RESPONDENT     SOLICITORS OF RECORD:   Thompson Dorfman Sweatman LLP Winnipeg, MB   FOR THE APPELLANTS   William F. Pentney Deputy Attorney General of Canada FOR THE RESPONDENT       ...

LÉTOURNEAU J.A.          NOËL J.A.      IN RE The Income Tax Act      Docket: A-229-93 BETWEEN:      GLADSTONE INVESTMENT CORPORATION      Appellant AND:      HER MAJESTY THE QUEEN      Respondent------------------------------------------------------------------------------------------------------------------      Docket: A-230-93 BETWEEN:      LOUDEE HOLDINGS INC.      ... Date: 19990414 CORAM:      DÉCARY J.A.          LÉTOURNEAU J.A.          ... "I concur.      Robert Décary J.A." [12]      Date: 19990414 CORAM:      DÉCARY J.A.          ...

Judgment debtor                                     AND:                     RE/MAX QUÉBEC INC.                                                                  Garnishee                     REASONS FOR ORDER                                                  FEDERAL COURT OF CANADA                                                               TRIAL DIVISION                             NAMES OF COUNSEL AND SOLICITORS OF RECORD FILE:                                                                           IT A-9617-99 STYLE OF CAUSE:                                                   INCOME TAX ACT v.                                                                                     ... Garnishee PLACE OF HEARING:                                             Montréal, Quebec DATE OF HEARING:                                               January 15, 2001 REASONS FOR ORDER BY:                                  PINARD J. ...