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FCA

Canada v. Berg, 2014 DTC 5028 [at at 6664], 2014 FCA 25, rev'g infra

NEAR J.A.     BETWEEN: HER MAJESTY THE QUEEN   Appellant and ALLEN BERG   Respondent   Heard at Toronto, Ontario, on September 16, 2013. ... Near" J.A.     “I agree      K. Sharlow J.A.:   “I agree      David Stratas J.A.:             FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD   Docket:                                                                                                 A-555-12   APPEAL FROM A JUDGMENT OF THE HONOURABLE MR. ... Pentney Deputy Attorney General of Canada   For The Appellant   Davis LLP Toronto, Ontario For The Respondent       ...
FCA

Canada v. Barrett, 2012 FCA 33

NADON J.A.                         DAWSON J.A.   BETWEEN: HER MAJESTY THE QUEEN   Appellant   and   DAVID A. ...       [10]            The Judge found that:   i.                      ... BARRETT     PLACE OF HEARING:                                    Toronto, Ontario     DATE OF HEARING:                                       October 25, 2011     REASONS FOR JUDGMENT BY:                Dawson J.A.   ...
FCA

Garden v. Canada (Minister of National Revenue), docket A-118-98

LINDEN J.A.          ROBERTSON J.A. BETWEEN:      STANLEY M. GARDEN      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent Heard at Toronto, Ontario, on Friday, October 8, 1999 Judgment delivered from the Bench at Toronto, Ontario, on Friday, October 8, 1999 REASONS FOR JUDGMENT BY:      ROBERTSON J.A. Date: 19991008 Docket: A-118-98 CORAM:      DÉCARY J.A.          LINDEN J.A.          ... BETWEEN:      STANLEY M. GARDEN      Appellant     - and-      HER MAJESTY THE QUEEN      Respondent      REASONS FOR JUDGMENT      (Delivered from the Bench at Toronto, Ontario      on Friday, October 8, 1999) ROBERTSON J.A. [1]      In our view, the Tax Court Judge erred in refusing to grant the adjournment requested by the taxpayer. ...
FCA

Canada v. Global Communications Ltd., docket A-526-97

DÉCARY J.A.          ROBERTSON J.A. BETWEEN:      HER MAJESTY THE QUEEN      Appellant     - and-      GLOBAL COMMUNICATIONS LIMITED      Respondent Heard at Vancouver, British Columbia, on Tuesday, May 18, 1999. ... REASONS FOR JUDGMENT BY:      ROBERTSON J.A. CONCURRED IN BY:      STRAYER J.A.      ... Date: 19990618 Docket: A-526-97 CORAM:      STRAYER J.A.          DÉCARY J.A.          ...
FCA

Bazli v. Canada, docket A-89-98

STRAYER J.A.          DÉCARY J.A. BETWEEN:      TOURAN BAZLI AND AZIZOLLAH AZADGAZNI      O/A COMPUTER MONITOR SERVICE,      A PARTNERSHIP      Applicants          - and-      HER MAJESTY THE QUEEN           Respondent      Heard at Toronto, Ontario, Tuesday, January 12, 1999      Judgment delivered from the Bench      at Toronto, Ontario on Tuesday, January 12, 1999 REASONS FOR JUDGMENT OF THE COURT BY:      STONE J.A. ... Stone" J.A.               FEDERAL COURT OF CANADA      Names of Counsel and Solicitors of Record DOCKET:                      A-89-98 and A-90-98 STYLE OF CAUSE:              TOURAN BAZLI AND AZIZOLLAH AZADGAZNI O/A COMPUTER MONITOR SERVICE, A PARTNERSHIP                                                           Applicants                              - and-                          HER MAJESTY THE QUEEN                                          Respondent DATE OF HEARING:              TUESDAY, JANUARY 12, 1999 PLACE OF HEARING:              TORONTO, ONTARIO REASONS FOR JUDGMENT BY:      STONE J.A. ... Marilyn Vardy                                                           For the Respondent                          SOLICITORS OF RECORD:          Ferguson, Barnwell                          Barristers & Solicitors                          National Building                          515 Consumers Road, Ste. 310                          North York, Ontario                          M5Z 2Z8                                  For the Applicants                          Morris Rosenberg                          Deputy Attorney General                          of Canada                                                           For the Respondent                                                   FEDERAL COURT OF APPEAL                                               Date: 19990112                                               Docket: A-89-98 and A-90-98                                               BETWEEN:                                               TOURAN BAZLI AND AZIZOLLAH AZADGAZNI                                               O/A COMPUTER MONITOR SERVICE,                                               A PARTNERSHIP                                                    Applicants                                              - and-                                               HER MAJESTY THE QUEEN                                                    Respondent                                                                                                                                                REASONS FOR JUDGMENT                                                        OF THE COURT                                                   __________________      1      Subsection 28(1) reads:      28. (1) An employee or employer affected by a determination by or a decision on an appeal to the Minister under section 27, or the representative of either of them, may, within ninety days after the determination or decision is communicated to that employee or employer, or within such longer time as the Tax Court of Canada on application made to it within those ninety days may alow, appeal from the determination or decision to that Court by sending a notice of appeal in prescribed form by registered mail to the Registry of that Court.      2      Subsection 103(1) reads:      103. (1) The Commission or a person affected by a decision on an appeal to the Minister under section 91 or 92 may appeal from the decision to the Tax Court of Canada in the prescribed manner within 90 days after the decision is communicated to the person, or within such longer time as the Court may allow on application made to it within those 90 days.      3      Paragraph 20(1.1)(h.1) reads:          (1.1) Without limiting the generality of the foregoing, the rules committee may make rules         ...          ...
FCA

Jomphe v. Canada, docket A-688-96

JUSTICE DÉCARY              THE HONOURABLE DEPUTY JUSTICE CHEVALIER BETWEEN:              JOCELYNE JOMPHE,      Applicant,             - AND-              MINISTER OF NATIONAL REVENUE,      Respondent.           A-689-96 BETWEEN:              2856-4706 QUÉBEC INC.,      Applicant,             - AND-              MINISTER OF NATIONAL REVENUE,      Respondent.      ... Justice Hugessen          The Honourable Mr. Justice Décary          The Honourable Deputy Justice Chevalier DATED:      April 30, 1997 APPEARANCES:      Pierre St-Onge      For the applicant      Paul Plourde      For the respondent SOLICITORS OF RECORD:      ST-ONGE & ROY      440 Avenue Bruchu      Suite 201      Sept-Îles, Quebec      G4R 2W8          For the applicant      DEPARTMENT OF JUSTICE CANADA      222 Queen St.      ...
FCA

House v. Canada, 2011 DTC 5142 [at at 6131], 2011 FCA 234

LAYDEN-STEVENSON J.A.     Date: 20110811 Dockets: A-261-09 A-262-09   Citation: 2011 FCA 234   CORAM:       NADON J.A.                         ... Nadon” J.A.     “I agree.             John M. Evans”   “I agree.             ... LAYDEN-STEVENSON J.A.   DATED:                                                                                  August 11, 2011     APPEARANCES:   Wayne White FOR THE APPELLANT   Martin Hickey FOR THE RESPONDENT       SOLICITORS OF RECORD:   Cole Law Offices St. ...
FCA

Liberty Assembly of God Inc. v. Canada (National Revenue), 2008 FCA 319

Applicant and MINISTER OF NATIONAL REVENUE Respondent       Dealt with in writing without appearance of parties.   ...   [6]                For these reasons, the notice of motion is dismissed though without costs.     ... Kwaw Toronto, Ontario FOR THE APPLICANT     John H. Sims, Q.C. Deputy Attorney General of Canada   FOR THE RESPONDENT     ...
FCA

CCLI (1994) INC v. Canada, 2007 DTC 5372, 2007 FCA 185

Sharlow” J.A.   “I agree             M. Nadon J.A.”   “I agree             J.D. ... Pelletier J.A.   DATED:                                                                                  May 14, 2007     APPEARANCES:   Warren Mitchell Douglas Mathew   John Shipley Jagmohan Gill FOR THE APPELLANT     FOR THE RESPONDENT         SOLICITORS OF RECORD:   Thorsteinssons, Tax Lawyers Toronto, Ontario   John H. ... Deputy Attorney General of Canada FOR THE APPELLANT     FOR THE RESPONDENT             ...
FCA

Morneau v. Canada, 2003 FCA 472

BETWEEN:                                                                HUBERT MORNEAU                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                               (MINISTER OF NATIONAL REVENUE)                                                                                                                                                    Respondent                                     Hearing held at Québec, Quebec, on November 27, 2003.                                  ... CONCURRED IN BY:                                                                                                         DÉCARY J.A.                                                                                                                                      ... BETWEEN:                                                                HUBERT MORNEAU                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                               (MINISTER OF NATIONAL REVENUE)                                                                                                                                                    Respondent                                                         REASONS FOR JUDGMENT NADON J.A. ...

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