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FCTD
W.O. Stinson & Son Ltd. v. Canada (Minister of National Revenue), 2005 FC 1427
Stinson & Son Ltd. v. Canada (Minister of National Revenue), 2005 FC 1427 Date: 20051024 Docket: T-549-04 Citation: 2005 FC 1427 Ottawa, Ontario, October 24, 2005 PRESENT: THE HONOURABLE MR. ... STINSON & SON LTD. and THE MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Montreal, Quebec DATE OF HEARING: October 13, 2005 REASONS FOR ORDER: BEAUDRY J. ...
FCTD
R & S Industries Inc. v. Canada (National Revenue), 2016 FC 275
Diner" Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-812-15 STYLE OF CAUSE: R & S INDUSTRIES INC v MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Edmonton, Alberta DATE OF HEARING: January 20, 2016 JUDGMENT AND REASONS: DINER J. DATED: MARCH 2, 2016 APPEARANCES: Darryl Antel For The Applicant Donna Tomljanovic FOR THE RESPONDENT SOLICITORS OF RECORD: Moodys Gartner Tax Law LLP Edmonton, Alberta For The Applicant William F. Pentney Deputy Attorney General of Canada Edmonton, Alberta For The RESPONDENT ...
FCTD
Trans-Pacific Shipping Co. v. Atlantic & Orient Trust Co. Ltd., 2005 FC 311
Plaintiff and ATLANTIC & ORIENT TRUST COMPANY LIMITED, ATLANTIC & ORIENT SHIPPING (PTE) LTD., ATLANTIC & ORIENT SHIPPING CORPORATION, BRITISH VIRGIN ISLANDS, ATLANTIC & ORIENT SHIPPING CORPORATION, NEVIS, WEST INDIES and MURRAY WILGUS Defendants REASONS FOR ORDER HARGRAVE P. [1] These proceedings arise out of an ongoing process of registration, in the Federal Court, of a British award relating to a charterparty and the carriage of a cargo of cement. ... Hargrave" Prothonotary FEDERAL COURT NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: T-1843-04 STYLE OF CAUSE: TRANS-PACIFIC SHIPPING CO. v ATLANTIC & ORIENT TRUST,and others PLACE OF HEARING: Vancouver BC DATE OF HEARING: January 24 th, 2005 REASONS FOR ORDER: Hargrave P. ... Jones FOR DEFENDANT SOLICITORS OF RECORD: Bromley Chapelski FOR PLAINTIFF Vancouver BC Bernard & Partners FOR DEFENDANT Vancouver BC ...
FCTD
Saber & Sone Group v. Canada (National Revenue), 2014 FC 1119
Kane" Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-608-14 STYLE OF CAUSE: SABER & SONE GROUP v THE MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: November 5, 2014 JUDGMENT AND REASONS: KANE J. DATED: November 24, 2014 APPEARANCES: Mr David Fenig For The Applicant Ms Kathleen Beahen Ms Carol Calabrese For The Respondent SOLICITORS OF RECORD: GARFINKLE BIDERMAN LLP Barristers and Solicitors Toronto, Ontario For The Applicant William F. Pentney Deputy Attorney General of Canada Toronto, Ontario For The Respondent ...
FCTD
Crown Cork & Seal Canada Inc. v. Her Majesty the Queen, [1990] 2 CTC 465
Crown Cork & Seal Canada Inc. v. Her Majesty the Queen, [1990] 2 CTC 465 Muldoon, J. ... Any problems may be referred to the Court as may any questions. * * * *X * His Lordship: —With respect to Suit No. ... It is a matter of fact, and the Court finds as a fact that there was no knowing misstatement or suppression of reporting of income and no circumstances amounting to gross negligence on the part of the plaintiff, Crown Cork & Seal Canada Inc. * * * * * If there be any questions, counsel may put them now or if you don't think of them right now, you may put them later. ...
FCTD
74712 Alberta Ltd. (Formerly Cal-Gas & Equipment Ltd. v. Her Majesty the Queen), [1994] 2 CTC 191, 94 DTC 6392
(Transcript: pages 63 & 64) Q. Do you recall when — now you said I think sometime in 1979 — the first of these leases was entered into sometime in 1979? ... Interest rates will be charged as follows: Trennd — operating — at the bank’s minimum lending rate (MLR) + 1 per cent — special — MLR+2 2 per cent Pioneer — capital — MLR + 11/2 per cent Allied — capital — MLR + 11/2 per cent — interim — MLR + 2 per cent Cal-Gas — capital — MLR + 11/2 per cent CIBC also advised that it would review this line of credit on or about September 30, 1981. ... The plaintiff still argues that the true purpose of the $1.7 million borrowing on a proper view of the transaction — truly the transactions — and the Court views them back to summer 1978 — was to provide a credit facility for Cal-Gas. ...
FCTD
Vineland Quarries & Crushed Stone Limited v. Minister of National Revenue, [1971] CTC 501, 71 DTC 5269
The names of four persons who, on January 24, 1967, resigned as officers and directors of Vineland and the positions which they held with Vineland at the time of their resignations were as follows: Benjamin Sauder — president and director Shirley Sauder — treasurer and director Samuel Taylor — vice-president and director E. ... Goodman & Carr. Mr. Franklyn E. Cappell of this firm had, however, written to Mr. ... Goodman & Carr. I intend to grant the present application and to hold Messrs. ...
FCTD
Live! Holdings, LLC v. Oyen Wiggs Green & Mutala LLP, 2019 FC 1042
PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: June 11, 2019 JUDGMENT and reasons: KANE J. DATED: AUGUST 2, 2019 APPEARANCES: Mr. Gary Daniel Mr. Matthew Frontini For The Applicant None For The Respondent Mr. ... Shane Hardy For The Intervener SOLICITORS OF RECORD: Deeth Williams Wall LLP Barristers and Solicitors Toronto, Ontario For The Applicant Oyen Wiggs Green & Mutala LLP Barristers and Solicitors Vancouver, British Columbia For The Respondent Cassels Brock and Blackwell LLP Barristers and Solicitors Toronto, Ontario For The Intervener ...
FCTD
Dahlander v. CBC / Société Radio-Canada, 2022 FC 1245
Le 22 juillet 2021, M me Dahlander a répondu à l’Arbitre qu’elle ne « compren[ait] pas vraiment ce qui se pass[ait] », qu’elle avait « peur » et qu’elle se « sen[tait] piégée ». ... Pamel » Juge COUR FÉDÉRALE AVOCATS INSCRITS AU DOSSIER DOSSIER: T-1919-21 INTITULÉ: MICHELINE DAHLANDER c CBC / SOCIÉTÉ RADIO-CANADA LIEU DE L’AUDIENCE: AFFAIRE ENTENDUE PAR VIDÉOCONFÉRENCE DATE DE L’AUDIENCE: LE 15 juin 2022 JUGEMENT ET MOTIFS: LE JUGE PAMEL DATE DES MOTIFS: LE 30 août 2022 COMPARUTIONS: M e Maude Benoit-Charbonneau M e Lucie Hélin Pour lA demandeRESSE M e Marie Pedneault M e Philippe Dion Pour lA défenderesse AVOCATS INSCRITS AU DOSSIER: Morissette & Avocat.e.s. ... Montréal (Québec) Pour lA demandeRESSE Société Radio-Canada Montréal (Québec) POUR LA DÉFENDERESSE ...
FCTD
B B Fast & Sons Distributors LTD v. Her Majesty the Queen, [1984] CTC 626, 84 DTC 6554
Nevertheless, Mr & Mrs William Fast, it is admitted, constituted a related group — and one can regard two persons as a group — by which Willmar Ltd was controlled. Mr William Fast was at all material times a member of a group of five siblings — clearly a related group — by which the plaintiff was controlled. ... Only one of the members of the group owned that 20 per cent and one human individual of a group — even a group of two — cannot be equated with the whole group. ...