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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. ...

Between:                                                       RÉGENT MILLETTE Appellant AND                                        MINISTER OF NATIONAL REVENUE                                                                                                                             Respondent                                                              JUDGMENT The appeal is dismissed with costs.                   ... FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                         A-593-99 STYLE OF CAUSE:                         Régent Millette-and- Minister of National Revenue PLACE OF HEARING:                   Montréal DATE OF HEARING:                      March 20, 2001 REASONS FOR JUDGMENT BY:                                                     Noël J.A.                                                                         CONCURRED IN BY:                     Décary, Létourneau JJ.A. DATED:                                             April 2, 2001 APPEARANCES:                              Régent Millette                                     FOR THE APPELLANT Serge Bouchard Patrick Vézina                                      FOR THE RESPONDENT Claude Bernard SOLICITORS OF RECORD: Morris Rosenberg, Ottawa               FOR THE RESPONDENT ...

ROBERTSON J.A.          SEXTON J.A.      IN RE: The Income Tax Act BETWEEN:      WILLIAM BROWN      Appellants          - and-      HER MAJESTY THE QUEEN      Respondents      Heard at Toronto, Ontario, Wednesday, December 2, 1998      Judgment delivered from the Bench      at Toronto, Ontario on Wednesday, December 2, 1998 REASONS FOR JUDGMENT OF THE COURT BY:      STRAYER J.A. Date: 19981203 Docket: A-99-96 CORAM:      STRAYER J.A.          ROBERTSON J.A.          ... B                          London, Ontario                          N6A 3V8                                  For the Appellant                          Morris Rosenberg                          Deputy Attorney General                          of Canada                                       For the Respondent                                          FEDERAL COURT OF APPEAL                                               Date: 19981203                                               Docket: A-99-96                                               IN RE: The Income Tax Act                                               BETWEEN:                                               WILLIAM BROWN                                                    Appellants                                              - and-                                               HER MAJESTY THE QUEEN                                                    Responden                                                                                                  REASONS FOR JUDGMENT                                                        OF THE COURT                                                    ...

ISAAC J.A.          SEXTON J.A. BETWEEN:      IAN JOSEPH FINDLAY      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent Heard at Toronto, Ontario, Wednesday, May 10, 2000 and Friday, May 12, 2000. ... ISAAC J.A.          SEXTON J.A. BETWEEN:      IAN JOSEPH FINDLAY      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent      REASONS FOR JUDGMENT OF THE COURT      (Delivered from the Bench at Toronto, Ontario      on Friday, May 12, 2000) ISAAC J.A. [1]      This is an appeal from a judgment of a Judge of the Tax Court of Canada which dismissed the appellant"s appeal from an assessment made under the Income Tax Act (the " Act ") for the taxation year 1991 ... Roger Leblaire and                          Mr. Kevin Lunney                                           For the Respondent SOLICITORS OF RECORD:          Siskind, Cromarty, Ivey & Dowler                          Barristers & Solicitors                          680 Waterloo Street                          London, Ontario                          N6A 3V8                                                       For the Appellant                          Morris Rosenberg                          Deputy Attorney General of Canada                              For the Respondent                          FEDERAL COURT OF APPEAL Date: 20000512 Docket: A-424-97                                                   BETWEEN:                          IAN JOSEPH FINDLAY      Appellant     - and-                          HER MAJESTY THE QUEEN Respondent                                                                            REASONS FOR JUDGMENT                          OF THE COURT                         __________________      1      A.B. p. 37.      2      Ibid., p. 38.      3      Ibid, pp. 85-90.      4      Ibid., p. 86.      5      Ibid., pp. 86-87 and 89.      6      R.S.C. 1985, c. 2 (5 th Suppl.).      7      70 D.T.C. 6019.      8      Ibid., p. 6025.      9      Ibid., pp. 6025-26.      10      84 D.T.C. 6247.      11      Ibid., at 6256-6257.      12      Canada Packers Inc. v. ...

Respondent       Heard at Calgary, Alberta, on June 24, 2008. Judgment delivered at Ottawa, Ontario, on July 4, 2008.   ... “I agree,        Pierre Blais J.A.”   “I agree,        John M. Evans J.A.”               ... Deputy Attorney General of Canada   FOR THE APPELLANT   BURNET, DUCKWORTH & PALMER LLP Calgary, Alberta FOR THE RESPONDENT     ...

Canada, docket A-722-94      A-722-94 CORAM:      MacGUIGAN, J.A.          ROBERTSON, J.A.          McDONALD, J.A. B E T W E E N:      GERALD STERNBERG      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent      HEARD at Toronto, Ontario, Monday, June 9, 1997. ... ROBERTSON, J.A.          McDONALD, J.A.      In Re The Income Tax Act B E T W E E N:           GERALD STERNBERG      Appellant     - and-      HER MAJESTY THE QUEEN           Respondent           REASONS FOR JUDGMENT      (Delivered from the Bench at Toronto, Ontario,      Monday, June 9, 1997) MacGUIGAN, J.A.:      We have not been persuaded that Sarchuk J.T.C.C. made any reviewable error as to the facts in the case at bar. ...

BETWEEN:                                 HER MAJESTY THE QUEEN IN RIGHT OF CANADA                                                                                                                                                        Appellant                                                                                  and                                                            LESLIE ANN RUTLEDGE                                                                                                                                                    Respondent                                  Heard at Vancouver, British Columbia, on February 26, 2004.                                     ... CONCURRED IN BY:                                                                                                            EVANS J.A. ... "Robert Décary"                                                                                                                                                                                        J.A.                                                     ...

NADON J.A.                         PELLETIER J.A.   BETWEEN: COMBINED INSURANCE COMPANY OF AMERICA Appellant and THE MINISTER OF NATIONAL REVENUE and MÉLANIE DRAPEAU   Respondents         Hearing held at Montréal, Quebec on December 14, 2006. ... PELLETIER J.A.       Date: 20070130 Docket: A-469-05 Citation: 2007 FCA 60   CORAM:      LÉTOURNEAU J.A.                         ... Nadon” J.A.       I concur.             Gilles Létourneau J.A.   I concur.             ...

BETWEEN: IRVIN KANE Appellant and HER MAJESTY THE QUEEN Respondent       Dealt with in writing without appearance of parties.   ... Denis Pelletier" J.A.           FEDERAL COURT OF APPEAL   NAMES OF COUNSEL AND SOLICITORS OF RECORD       DOCKET:                                                                              12-A-40   STYLE OF CAUSE:                                                             Irvin Kane and                                                                                                 Her Majesty the Queen     MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES     REASONS FOR ORDER BY:                                             PELLETIER J.A.   ... Pentney, Deputy Attorney General of Canada FOR THE RESPONDENT       ...

DATED:                                                                                  December 22, 2008     APPEARANCES:   Andrew J. Roman Robert Hayhoe   FOR THE APPLICANT   Joanna Hill FOR THE RESPONDENT     SOLICITORS OF RECORD:   Miller Thomson LLP Toronto, Ontario   FOR THE APPLICANT   John H. ... Deputy Attorney General FOR THE RESPONDENT       ...