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BIRINGER J.A.     BETWEEN: ONTARIO ADDICTION TREATMENT CENTRES Appellant and ATTORNEY GENERAL OF CANADA Respondent Heard at Toronto, Ontario, on December 4, 2023. ... ATTORNEY GENERAL OF CANADA     PLACE OF HEARING: TORONTO, ONTARIO   DATE OF HEARING: December 4, 2023   REASONS FOR JUDGMENT OF THE COURT BY: STRATAS J.A. ... BIRINGER J.A.   DELIVERED FROM THE BENCH BY: STRATAS J.A. APPEARANCES: Thang Trieu   For The Appellant   Brent Cuddy   For The Respondent   SOLICITORS OF RECORD: KPMG Law LLP Toronto, Ontario   For The Appellant   Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent     ...

Canada (Minister of National Revenue), 2006 DTC 6321, 2006 FCA 128 Date: 20060328 Docket: A-158-05 Citation: 2006 FCA 128 CORAM:        NOËL J.A.                         ... Date: 20060328 Docket: A-158-05 Citation: 2006 FCA 128 CORAM:        NOËL J.A.                         ... DELIVERED FROM THE BENCH BY:                             PELLETIER J.A. ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: September 28, 2015   REASONS FOR JUDGMENT OF THE COURT BY: GAUTHIER J.A. ... Ward   For The Appellant   Arnold H. Bornstein For The Respondent   SOLICITORS OF RECORD: Bennett Jones LLP Barristers and Solicitors Toronto, Ontario   For The Appellant   William F. Pentney Deputy Attorney General of Canada For The Respondent     ...

LOTHAR SCHEUER, ET AL.     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: November 17, 2015   REASONS FOR JUDGMENT BY: DAWSON J.A.   ... WEBB J.A.   DATED: JANUARY 13, 2016   APPEARANCES: Nancy Arnold Sonia Singh   For The Appellants   E.F. ... Pentney Deputy Attorney General of Canada   For The Appellants   Merchant Law Group Barrister & Solicitor Regina, Saskatchewan For The Respondents     ...

LOCKE J.A.   BETWEEN:     TPINE LEASING CAPITAL CORPORATION     Appellant     and     HIS MAJESTY THE KING     Respondent   Heard at Toronto, Ontario, on January 16, 2024. ... LOCKE J.A.   BETWEEN:     TPINE LEASING CAPITAL CORPORATION     Appellant     and     HIS MAJESTY THE KING     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1] The issue in this appeal is, if a taxpayer is successful in challenging the denial of a particular deduction, does subsection 152(9) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ... Both consequences flow from the same “transaction” — the retention (and not a sale) — of the same assets. ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: BY ONLINE VIDEO CONFERENCE   DATE OF HEARING: April 15, 2021   REASONS FOR JUDGMENT BY: WOODS J.A.   ... RENNIE J.A.   DATED: APRIL 19, 2021   APPEARANCES: Matthew Clark   For The Appellant   Wendy Bridges   For The Respondent   SOLICITORS OF RECORD: Matthew Clark Professional Corporation Calgary, Alberta   For The Appellant   Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent     ...

IV.              The Appeal A.                 Issues [31]            This appeal raises the following issues:                i.      ... HER MAJESTY THE QUEEN   PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: November 19, 2015   REASONS FOR JUDGMENT BY: SCOTT J.A.   ... RENNIE J.A.   DATED: january 29, 2016   APPEARANCES: Steven M. Cook S. ...

ROBERT LANGLOIS HARDY   PLACE OF HEARING: Montreal, Quebec     DATE OF HEARING: May 29, 2018     REASONS FOR JUDGMENT BY: GAUTHIER J.A.     ... BOIVIN J.A.     DATED: JUNE 1, 2018     APPEARANCES: Mounes Ayadi   For the Appellant   SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada For the Appellant     ...

Translation certified true François Brunet, revisor FEDERAL COURT OF APPEAL SOLICITORS OF RECORD Docket: A-341-16 STYLE OF CAUSE: 6075240 CANADA INC. v THE MINISTER OF NATIONAL REVENUE   PLACE OF HEARING: Ottawa, Ontario     DATE OF HEARING: May 31, 2017     REASONS FOR JUDGMENT BY: PELLETIER J.A.     ... GLEASON J.A.     DATED: July 19, 2017   APPEARANCES: Chantal Donaldson   For the appellant 6075240 CANADA INC.   ... Drouin Deputy Attorney General of Canada   For the respondent THE MINISTER OF NATIONAL REVENUE     ...

THE ATTORNEY GENERAL OF CANADA     PLACE OF HEARING: Montréal, QuÉbec   DATE OF HEARING: October 15, 2019   REASONS FOR JUDGMENT BY: RIVOALEN J.A.   ... LOCKE J.A.   DATED: oCTOBER 23, 2019   APPEARANCES: Jason Jane Lipskaia   For The Appellant (Self-represented)   Robert Drummond   For The Respondent   SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Ontario   For The Respondent     ...