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FCTD

Rothmans, Benson & Hedges Inc. v. Canada (Minister of National Revenue), docket T-241-98

Applicant     - and-      THE MINISTER OF NATIONAL REVENUE      Respondent      REASONS FOR ORDER TEITELBAUM J.: [1]      On February 12, 1998, Rothmans, Benson & Hedges Inc. ... This Court is without jurisdiction to do so.                           9.      ... Teitelbaum"                J.F.C.C. OTTAWA, ONTARIO April 14, 1998 ...
FCTD

Dupont Roofing & Sheet Metal Inc. v. Canada (National Revenue), 2011 DTC 5031 [at at 5614], 2011 FC 160

Justice Mosley     BETWEEN:   DUPONT ROOFING & SHEET METAL INC. Applicant and   THE MINISTER OF NATIONAL REVENUE Respondent       REASONS FOR JUDGMENT AND JUDGMENT     [1]                This is an application for judicial review pursuant to section 18.1 of the Federal Courts Act, R.S.C. 1985, c. ... DATED:                                              February 11, 2011       APPEARANCES:   Domenic Marciano   FOR THE APPLICANT   Brianna Caryll FOR THE RESPONDENT     SOLICITORS OF RECORD:   DOMENIC MARCIANO Marciano Beckenstein LLP Concord, Ontario   FOR THE APPLICANT MYLES J. KIRVAN Deputy Attorney General of Canada Toronto, Ontario FOR THE RESPONDENT         ...
FCTD

Byrdys & Worms Enterprises, Inc. v. Canada (Minister of National Revenue), docket T-2077-96

Byrdys & Worms Enterprises, Inc. v. Canada (Minister of National Revenue), docket T-2077-96      T-2077-96 Between:      BYRDYS & WORMS ENTERPRISES, INC.,      Applicant,     - and-      MINISTER OF NATIONAL REVENUE,      Respondent.      ...                     - and-                      MINISTER OF NATIONAL REVENUE COURT NO.:              T-2077-96 PLACE OF HEARING:          Vancouver, BC DATE OF HEARING:          October 16, 1997 ORDER AND REASONS FOR ORDER OF NADON, J. dated October 16, 1997 APPEARANCES:      Mr. Larry Smeets              for Applicant      Mr. Dan Kiselbach              for Respondent SOLICITORS OF RECORD:      MacDonald, Boyle & Jeffery      for Applicant      Langley, BC      Swinton & Company          for Respondent      Vancouver, BC ...
FCTD

Installation Globale Normand Morin & Fils Inc. v. Canada (Public Works and Government Services), 2009 FC 748

Installation Globale Normand Morin & Fils Inc. v. Canada (Public Works and Government Services), 2009 FC 748 Federal Court Cour fédérale       Date: 20090722   Docket: T-736-03   Citation: 2009 FC 748     [UNREVISED ENGLISH CERTIFIED TRANSLATION]   Ottawa, Ontario, July 22, 2009     PRESENT: Madam Prothonotary Tabib     BETWEEN:   INSTALLATION GLOBALE NORMAND MORIN & FILS INC.                                                                                                                                              ... “Mireille Tabib” Prothonotary           Certified true translation Francie Gow, BCL, LLB              FEDERAL COURT   SOLICITORS OF RECORD     DOCKET:                                                      T-736-03     STYLE OF CAUSE:                                     Installation Globale Normand Morin & Fils Inc. v. Public Works and Government Services Canada     PLACE OF HEARING:                               Ottawa, Ontario     DATE OF HEARING:                                 June 29, 2009     REASONS FOR ORDER:                           Madam Prothonotary Mireille Tabib     DATED:                                                         July 22, 2009       APPEARANCES:   Chantal Donaldson Ekaterina Pavlova-Kraycheva FOR THE APPLICANT Yannick Landry Josianne Philippe FOR THE RESPONDENT   SOLICITORS OF RECORD:   LeBLANC, DOUCET, McBRIDE Gatineau, Quebec   FOR THE APPLICANT JOHN H. ...
FCTD

Merck & Co. v. Nu-Pharm Inc., 2006 FC 853

Justice Lemieux   BETWEEN: MERCK & CO., INC. and MERCK FROSST CANADA & CO. ... “François Lemieux” Judge             FEDERAL COURT   NAME OF COUNSEL AND SOLICITORS OF RECORD     DOCKET:                                           T-753-99   STYLE OF CAUSE:                           MERCK & CO., INC. ... BURKE       FOR THE DEFENDANT BERNARD SHERMAN       SOLICITORS OF RECORD:   McCARTHY TÉTRAULT LLP TORONTO, ONTARIO   FOR THE PLAINTIFFS DAVIES WARD PHILLIPS & VINEBERG LLP TORONTO, ONTARIO   GOODMANS LLP TORONTO, ONTARIO   LAX O'SULLIVAN SCOTT LLP TORONTO, ONTARIO FOR THE DEFENDANT BERNARD SHERMAN   FOR THE DEFENDANT NU-PHARM INC.   ...
FCTD

Abakhan & Associates Inc. v. Canada (Attorney General), 2008 DTC 6028, 2007 FC 1327

II.   Analysis   1.       Is the decision challenged by Abakhan amenable to judicial review?   ... Disposition   [15]            Based on the foregoing, I must dismiss this application for judicial review with costs.      .   ... DATED:                                              December 17, 2007       APPEARANCES:   Mr. ...
FCTD

Dumont Vins & Spiritueux Inc. c. Canadian Wine Institute, 2005 FC 45

Dumont Vins & Spiritueux Inc. c. Canadian Wine Institute, 2005 FC 45 Date: 20050117 Dossier: T-2583-97 R é f é rence: 2005 CF 45 ENTRE:                                              DUMONT VINS & SPIRITUEUX INC.                                                                                                                                 demanderesse                                                                                                                                                           et                                                   CANADIAN WINE INSTITUTE                                                                             et                               LE REGISTRAIRE DES MARQUES DE COMMERCE                                                                                                                                        d é fendeurs                                                 TAXATION DES FRAIS- MOTIFS FRAN Ç OIS PILON Officier taxateur [1]        Il s ' agit d ' un appel d ' une d é cision de la Commission d ' opposition des marques de commerce rejetant une demande d ' enregistrement. ... Dans les circonstances l ' officier taxateur n ' a pas le pouvoir d ' en accorder. ...
FCTD

R & R Trading Co. Ltd. v. Canada (Minister of National Revenue), 2006 FC 901

Plaintiff and   MINISTER OF NATIONAL REVENUE   Defendant     REASONS FOR JUDGMENT LAYDEN-STEVENSON J ...           [174]     I accept Mr. Christensen’s conclusions and I do so without reservation.  ... Deputy Attorney General of Canada FOR THE RESPONDENT                   Date: 20060719 Docket: T-997-01 Ottawa, Ontario, July 19, 2006 PRESENT:     The Honourable Madam Justice Layden-Stevenson   BETWEEN: R & R TRADING CO. ...
FCTD

Canada v. Basf Coatings & Inks Canada Ltd., docket T-1092-93

Basf Coatings & Inks Canada Ltd., docket T-1092-93 Date: 19980406 Docket: T-1092-93 BETWEEN:      HER MAJESTY THE QUEEN      Plaintiff     - and-      BASF COATINGS & INKS CANADA LTD.      Defendant      REASONS FOR JUDGMENT ROULEAU, J. [1]      This is an appeal by the plaintiff pursuant to sections 81.24 and 81.28 of the Excise Tax Act, R.S.C. 1985, c. ... "sale price", for the purpose of determining the consumption or sales tax, means               (a) except in the case of wines, the aggregate of               (i) the amount charged as price before any amount payable in respect of any other tax under this Act is added thereto,               (ii) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, whether payable at the same or any other time, including, without limiting the generality of the foregoing, any amount charged for, or to make provision for, advertising, financing, servicing, warranty, commission or any other matter, and               (iii) the amount of excise duties payable under the Excise Act whether the goods are sold in bond or not.               50. (1) There shall be imposed, levied and collected a consumption or sales tax at the rate prescribed in subsection (1.1) on the sale price or on the volume sold of all goods               (a) produced or manufactured in Canada               (i) payable, in any case other than a case mentioned in subparagraph (ii) or (iii), by the producer or manufacturer at the time when the goods are delivered to the purchaser or at the time when the property in the goods passes, whichever is the earlier ...
FCTD

Rothmans, Benson & Hedges Inc. v. Canada (Minister of National Revenue), docket T-2393-97

Rothmans, Benson & Hedges Inc. v. Canada (Minister of National Revenue), docket T-2393-97 Date: 19980123 Docket: T-2393-97 BETWEEN:      ROTHMANS, BENSON & HEDGES INC.      ... E-14.               (b)      Its costs of this application for judicial review; and               (c)      Such other relief as may appear just and appropriate to this Honourable Court ... Minister of National Revenue, [1997] 212 N.R. 275 at 289.      4      See Demirtas v. ...

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