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FCA

Enns v. Canada, 2025 FCA 14

Canada, 2025 FCA 14 Date: 20250121 Docket: A-100-23 Citation: 2025 FCA 14 CORAM: WEBB J.A. ... WALKER J.A.   BETWEEN:     MARLENE ENNS     Appellant     and     HIS MAJESTY THE KING     Respondent   Heard at Edmonton, Alberta, on October 22, 2024. ... WALKER J.A.   Date: 20250121 Docket: A-100-23 Citation: 2025 FCA 14 CORAM: WEBB J.A. ...
FCA

Canada (Attorney General) v. Onex Corporation, 2024 FCA 209

Given the seasonal recess, the parties shall have until January 21, 2025 to file the agreement regarding the content of the appeal book. ... ONEX CORPORATION, ONEX CARESTREAM FINANCE LP, 1727655 ONTARIO INC.     ... Moubayed Élisabeth Robichaud Luca Teolis   For The Respondents   SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada   For The Appellant   Davies Ward Phillips & Vineberg LLP Montréal (Québec)   For The Respondents     ...
FCA

Nadeau v. Canada (Minister of National Revenue), 2003 FCA 400

Canada (Minister of National Revenue), 2003 FCA 400                                                                                                                                             Date: 20031027                                                                                                                                          Docket: A-511-02 Citation: 2003 FCA 400 CORAM:        RICHARD C.J. ... CONCURRING:                                                                                                                 RICHARD C.J.                                                                                                                                      ... Canada, [1999] 1 CTC 2025; Nissim v. Canada, [1999] 1 CTC 2119; [1998] 4 CTC 2496; Gallien v. ...
FCA

Manrell v. Canada, 2003 DTC 5225, 2003 FCA 128

MANRELL                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                    Heard at Vancouver, British Columbia on January 15, 2003.                                    ... CONCURRED IN BY:                                                                                                       STRAYER J.A.                                                                                                                                                ... Canada, [1999] 1 C.T.C. 2025 (T.C.C.). [53]            The fact is that in the history of tax jurisprudence in Canada, involving dozens of cases that consider the statutory definition of 'property", there is not a single case in which the word "property" has been held to include a right that is not or does not entail an exclusive and legally enforceable claim. ...

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