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FCTD

A & R Dress Co. Inc. v. Canada (Minister of National Revenue), 2005 FC 681

By letter dated July 24, 2003, a representative of the Minister denied A & R Dress = refund claim. ... In this Division, "obsolete or surplus goods" means goods that are             (a) found to be obsolete or surplus                                                 (i) in the case of imported goods, by their importer or owner, or                                                       (ii) in any other case, by their manufacturer, producer or owner;             (b) not used in Canada;                         (c) destroyed in such manner as the Minister of National Revenue may direct; and                         (d) not damaged before their destruction. 109.      ... It was the processor who defined it a scrap or waste after processing, not             before. ...
FCTD

Mandate Erectors & Welding Ltd. v. Canada (Customs and Revenue Agency), 2005 FC 832

Mandate Erectors & Welding Ltd. v. Canada (Customs and Revenue Agency), 2005 FC 832 Date: 20050610 Docket: T-1919-04 Citation: 2005 FC 832 Ottawa, Ontario, June 10, 2005 Present:           THE HONOURABLE MADAM JUSTICE MACTAVISH                                    BETWEEN:                                         MANDATE ERECTORS & WELDING LTD                                                                                                                                             Applicant                                                                            and                                     CANADA CUSTOMS AND REVENUE AGENCY                                                                                                                                         Respondent                                             REASONS FOR ORDER AND ORDER [1]                Mandate Erectors and Welding Ltd. seeks to have a 'fairness' decision of a tax official set aside submitting that, in all of the circumstances, the decision was unreasonable. ... ORDER THIS COURT ORDERS that: 1.          This application for judicial review is dismissed.               ... Mactavish"                 Judge                                                                                                                                                                         FEDERAL COURT                             NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                          T-1919-04 STYLE OF CAUSE:                          MANDATE ERECTORS AND WELDING LTD-AND- CANADA CUSTOMS AND REVENUE AGENCY PLACE OF HEARING:                    FREDERICTON, NEW BRUNSWICK DATE OF HEARING:                      JUNE 7, 2005 REASONS FOR ORDER AND ORDER:                               MACTAVISH, J. ...
FCTD

Rowan Williams Davies & Irwin Inc. v. ProWise Engineering Inc., 2019 FC 1199

III.   The Evidence [7]   ProWise submits that the evidence presented by RWDI is seriously deficient. ... AND REAGAN JING   PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: March 27, 2019   JUDGMENT AND REASONS: O'REILLY J.   DATED: September 23, 2019   APPEARANCES: Rade Sajic   For The Applicant   David Reive   For The Respondents   SOLICITORS OF RECORD: Sorbara, Schumacher, McCann LLP Barristers and Solicitors Toronto, Ontario   For The Applicant   Miller Thomson LLP Barristers and Solicitors Toronto, Ontario   For The Respondents     ...
FCTD

L. Bilodeau & Fils Ltée v. Canada (Canadian Food Inspection Agency), 2014 FC 316

DROIT [acte d’un magistrat] (official) report, record [d’un agent de police] (police            report). 2.       ... BILODEAU & FILS LTÉE v CANADIAN FOOD INSPECTION AGENCY   PLACE OF HEARING: Montréal, QuEbec   DATE OF HEARING: MARCH 4, 2014   REASONS FOR JUDGMENT AND JUDGMENT BY: ANNIS J.   DATED: APRIL 14, 2014   APPEARANCES: Jean-Claude Beauchamp   for the applicant   Dominique Guimond   for the respondent   SOLICITORS OF RECORD: Jean-Claude Beauchamp Advocate Montréal, Quebec   for the applicant   Dominique Guimond Advocate Montréal, Quebec for the respondent           ...
FCTD

Addison & Leyen Ltd. v. Canada, 2005 FC 411

Madam Justice Sharlow stated at paragraphs 20 and 21: 20        Counsel for Mr. ... PLACE OF HEARING:         CALGARY, ALBERTA DATE OF HEARING:           March 10, 2005 REASONS FOR ORDER:    THE HONOURABLE MR. ... Curtis Stewart      FOR APPLICANTS Mr. William L. Softley/Ms. Marta Burns            FOR RESPONDENT SOLICITORS OF RECORD: Bennett Jones LLP        Calgary, Alberta                                                FOR APPLICANTS John H. ...
FCTD

Canada v. Cragg & Cragg Design Group Ltd., docket T-2942-94

Cragg & Cragg Design Group Ltd. PLACE OF HEARING:                   Vancouver, BC REASONS FOR ORDER OF MR. ... Jan Brongers                   for Plaintiff             Mr. Robert Anderson             Mr. Rom Thoedorakis            for Defendant SOLICITORS OF RECORD:             Morris Rosenberg                  for Plaintiff             Deputy Attorney General             of Canada             Farris, Vaughan, Wills            for Defendant             & Murphy             Vancouver, BC ...
FCTD

Canada v. Cragg & Cragg Design Group Ltd., docket T-2942-94

Cragg & Cragg Design Group Ltd., docket T-2942-94 Date: 19980722 Docket: T-2942-94 BETWEEN:      HER MAJESTY THE QUEEN,      Plaintiff,     - and-      CRAGG & CRAGG DESIGN GROUP LTD.,      Defendant.      ... HARGRAVE, PROTHONOTARY, dated July 22, 1998 APPEARANCES:      Mr. Jan Brongers          for Plaintiff      Mr. Robert Anderson      Mr. Rom Thoedorakis      for Defendant SOLICITORS OF RECORD:      Morris Rosenberg          for Plaintiff      Deputy Attorney General      of Canada      Farris, Vaughan, Wills      for Defendant      & Murphy      Vancouver, BC ...
FCTD

Dougal & Co Inc v. Canada (Attorney General), 2017 FC 1075

JUDGMENT in T-2049-16 THIS COURT’S JUDGMENT is that: 1.       The application is dismissed; 2.       ... Diner" Judge   FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-2049-16   STYLE OF CAUSE: DOUGAL & CO INC v ATTORNEY GENERAL OF CANADA   PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: November 8, 2017   JUDGMENT and REASONS: DINER J.   DATED: November 29, 2017   APPEARANCES: Dougal Bichan   For The Applicant   Stephanie Hodge   For The Respondent   SOLICITORS OF RECORD: Attorney General of Canada Toronto, Ontario   For The Respondent     ...
FCTD

Giesecke & Devrient Security Card Systems Inc. v. Canada, docket T-2728-95

INTRODUCTION [1]         The plaintiff Giesecke & Devrient Security Card Systems, Inc. ... " [29]       In Canada (Minister of Natural Revenue- Customs & Excise) v. ... Morris Rosenberg Deputy Attorney General of Canada                                    FOR DEFENDANT      [1]       The definition of manufacture in [1968] S.C.R. 140 "> The Queen v. ...
FCTD

Rolls Wood Group (Repairs & Overhauls) Ltd. v. Canada (Minister of National Revenue), docket T-941-99

Rolls Wood Group (Repairs & Overhauls) Ltd. v. Canada (Minister of National Revenue), docket T-941-99 Date: 20010111 Docket: T-941-99                      BETWEEN:      ROLLS WOOD GROUP (REPAIRS & OVERHAULS) LTD.      ... Facts [2]      The applicant, Rolls Wood Group (Repairs & Overhauls) Ltd. ... [emphasis added]      (6) Section 59      Officers who may redetermine the tariff classification or reappraise the value for duty of imported goods under section 60 of section 61 of the Act.     ...      ...

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