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HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: January 22, 2020   REASONS FOR JUDGMENT BY: WOODS J.A.   ... STRATAS J.A.   DATED: January 23, 2020   APPEARANCES: Margaret Nixon For The Appellant   Yanick Houle   For The Respondent   SOLICITORS OF RECORD: Stikeman Elliott LLP Toronto, Ontario   For The Appellant   Nathalie G. Drouin Deputy Attorney General of Canada   For The Respondent     ...

MacIver, 2006 FCA 73 Date: 20060213 Docket: A-186-05 Citation: 2006 FCA 73 CORAM:        DESJARDINS J.A.                         ... Date: 20060213 Docket: A-186-05 Citation: 2006 FCA 73 CORAM:        DESJARDINS J.A.                         ... DELIVERED FROM THE BENCH BY:                             DESJARDINS J.A. ...

REASONS FOR JUDGMENT OF THE COURT BY: ROUSSEL J.A.     Date: 20250305 Docket: A-198-23 Citation: 2025 FCA 54 CORAM: WOODS J.A. ... HIS MAJESTY THE KING     PLACE OF HEARING: HEARD BY ONLINE VIDEO CONFERENCE HOSTED BY THE REGISTRY   DATE OF HEARING: MARCH 5, 2025   REASONS FOR JUDGMENT OF THE COURT BY: WOODS J.A. ... HECKMAN J.A.   DELIVERED FROM THE BENCH BY: ROUSSEL J.A. APPEARANCES: Om Gupta   FOR THE APPELLANT (ON HIS OWN BEHALF)   Marie-Ève Larocque Gabriel Girouard   For The Respondent   SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada   For The Respondent     ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 12, 2016   REASONS FOR JUDGMENT BY: WOODS J.A.   ... RENNIE J.A.   DATED: OCTOBER 20, 2016   APPEARANCES: V. Ross Morrison Shane Greaves   FOR THE APPELLANT   Ryan Gellings For The Respondent SOLICITORS OF RECORD: Morrison Brown Sosnovitch LLP Toronto, Ontario   For The Appellant   William F. Pentney Deputy Attorney General of Canada   For The Respondent     ...

DANIEL RAPOSO   PLACE OF HEARING: Ottawa,  Ontario     DATE OF HEARING: May 2, 2019     REASONS FOR JUDGMENT: DE MONTIGNY J.A.     ... GLEASON J.A.     DATED: JULY 17, 2019     APPEARANCES: Alex Boisvert Éric Labbé   For the appellant   Chantal Donaldson Sofia Guedez   For the respondent   SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada   For the appellant   Donaldson Boissonneault Gatineau,  Quebec   For the respondent     ...

The cost of construction being totally attributed to first mortgage assumptions, the balance of the gross selling price breaks down as follows: First mortgage assumed — $1,018,909 — 40.6% Second mortgages back — 1,054,325 — 42.0% Cash — 436,808 — 17.4% TOTAL — $2,510,042 — 100.0% It seems reasonable to allocate the $2,308,553 gross profit to each of those elements in the same proportions: First mortgage assumed — $ 937,273 — 40.6% Second mortgages back — 969,592 — 42.0% Cash — 401,688 — 17.4% TOTAL — $2,308,553 — 100.0% The result is startlingly, and I trust coincidentally, similar to that arrived at by the Plaintiffs formula. ... This, she contends, was the usual method of determining the reserve which, in her view, involved the application of the following formula: Profit X R "‘ Reserve Gross Selling Price Receivable In the appellant’s submission this formula has been applied in practice and, with the exception of the decision of the Tax Review Board in the Makis case, has also been applied in the decided cases. ...

Stinson" Assessment Officer FEDERAL COURT OF APPEAL NAME OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                           A-53-03 STYLE OF CAUSE:                           DAVID M. SOSIAK-           and- ATTORNEY GENERAL OF CANADA ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES REASONS FOR ASSESSMENT OF COSTS:                     CHARLES E. STINSON DATED:                                                                                  June 15, 2006 WRITTEN REPRESENTATIONS BY: David M. ...

Canada (Attorney General), 2000 DTC 6556 (FCA) Date: 20001003 Docket: A-457-99 CORAM:      DÉCARY J.A.          ... Sharlow                                                                   J.A. "I agree      Robert Décary" "I agree      Brian Malone" ...

Canada, 2006 FCA 150 Date: 20060426 Docket: A-102-05 Citation: 2006 FCA 150 CORAM:        NOËL J.A.                         ... REASONS FOR JUDGMENT OF THE COURT BY:                        SHARLOW J.A. Date: 20060426 Docket: A-102-05 Citation: 2006 FCA 150 CORAM:        NOËL J.A.                         ...

MINISTER OF NATIONAL REVENUE     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: May 14, 2015   REASONS FOR JUDGMENT BY: RYER J.A.   ... NEAR J.A.   DATED: august 17, 2015   APPEARANCES: Robert W Grant Blake Bromley   For The Appellant   Lynn M Burch Selena Sit   For The Respondent   SOLICITORS OF RECORD: Gall Legge Grant & Monroe LLP BENEFIC LAW CORPORATION Vancouver, British Columbia   For The Appellant   William F. Pentney Deputy Attorney General of Canada For The Respondent     ...