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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. ... ...