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MINISTER OF NATIONAL REVENUE   determined in writing at: ottawa, ontario   REASONS FOR JUDGMENT BY: STRATAS J.A.   ... MACTAVISH J.A.   DATED: JUNE 2, 2020   APPEARANCES: Blake Bromley Josh Vander Vies   For The Appellant   Lynn Burch Selena Sit   For The Respondent   SOLICITORS OF RECORD: Benefic Law Corporation Vancouver, British Columbia   For The Appellant   Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent     ...

CLASS A CLASS B CLASS C NAME COMMON COMMON PREFERRED Jim McClurg 400 — 37,500 Veryle Ellis 400 — 37,500 Wilma McClurg (wife of Jim McClurg) — 100 — Suzanne Ellis (wife of Veryle Ellis) — 100 — (Veryle Ellis was the other principal owner of the company and major participant in the business as sales and service manager). ... McClurg and Ellis as holders of the only voting shares were at all material times the only directors of the company In 1978, 1979, and 1980 they voted a distribution of dividends as follows: 1978 1979 1980 1980 Jim McClurg — — — Veryle Ellis — — — Wilma McClurg $10,000 $10,000 $10,000 Suzanne Ellis $10,000 $10,000 $10,000 While it will be noted that no dividends were paid on either the Class A or Class C shares — the only ones owned by the two directors — they earned substantial amounts in salaries, paid bonuses, and bonus entitlements, totalling in the case of the taxpayer $33,968 in 1978, $65, 292 in 1979, and $57,900 in 1980. ... (London: Stevens & Sons, 1979) at 403; International Power Co. Ltd v. ...

ONEX CORPORATION, ONEX CARESTREAM FINANCE LP, 1727655 ONTARIO INC.     ... DATED: DECEMBER 4, 2024   WRITTEN REPRESENTATIONS BY: Aleksandrs Zemdegs Laurent Bartleman Anna Kirk   For The Appellant   Léon H. 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     ...

REASONS FOR ORDER BY: BIRINGER J.A.   Date: 20230808 Docket: A-78-23 Citation: 2023 FCA 175 Present: BIRINGER J.A. ... MINISTER OF NATIONAL REVENUE   MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: BIRINGER J.A.   DATED: August 8, 2023   APPEARANCES: Josh Vander Vies   For The Appellant   Selena Sit   For The Respondent   SOLICITORS OF RECORD: Versus Law Corporation Vancouver, British Columbia   For The Appellant   Shalene Curtis-Micallef Deputy Attorney General of Canada   For The Respondent     ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: ST. JOHN’S, NEWFOUNDLAND AND LABRADOR   DATE OF HEARING: OCTOBER 2, 2018   REASONS FOR JUDGMENT BY: NADON J.A.   ... DATED: march 27, 2019   APPEARANCES: Sherri-Ann Morrissey   sELF-REPRESENTED   Amy Kendall   For The Respondent   SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Ontario   For The Respondent     ...

I.                    Introduction [1]                Skechers USA Canada Inc. ... THE PRESIDENT OF THE CANADA BORDER SERVICES AGENCY   PLACE OF HEARING: Ottawa, Ontario   DATE OF HEARING: December 2, 2014   REASONS FOR JUDGMENT BY: NEAR J.A.   ... Pentney Deputy Attorney General of Canada FOR THE RESPONDENT     ...

MONAGHAN J.A.   BETWEEN:     Docket: A-199-21     MAGREN HOLDINGS LTD.     Appellant     and     HIS MAJESTY THE KING     Respondent     AND BETWEEN:     Docket: A-200-21     2176 INVESTMENTS LTD., (as successor to Grencorp Management Inc. which was the successor to 994047 Alberta Ltd.)     Appellant     and     HIS MAJESTY THE KING     Respondent     AND BETWEEN:     Docket: A-201-21     MAGREN HOLDINGS LTD. ...

HER MAJESTY THE QUEEN     MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR order BY: PELLETIER J.A.   ... DATED: October 1, 2019   WRITTEN REPRESENTATIONS BY: Larry McGuire   FOR The Appellant (on his own behalf)   Gregory B. King   For The Respondent   SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Ontario   For The Respondent     ...

HER MAJESTY THE QUEEN, ET AL. and ATTORNEY GENERAL OF ALBERTA     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: June 14 and 15, 2016   REASONS FOR JUDGMENT BY: DAWSON J.A.   CONCURRED IN BY: NADON J.A.   DISSENTING REASONS BY: WEBB J.A.   DATED: SEPTEMBER 8, 2016   APPEARANCES: Joseph C. ... Norton Rose Fulbright Canada LLP Barristers and Solicitors Calgary, Alberta   For The Respondents Alberta Justice Calgary, Alberta   For The Intervener     ...

REASONS FOR ORDER BY: LOCKE J.A.   Date: 20190627 Docket: A-325-18 A-369-18 Citation: 2019 FCA 193 Present:   LOCKE J.A. ... HILTON WORLDWIDE HOLDING LLP     MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: LOCKE J.A.   ... Alibhai   For The Appellant   Jonathan G. Colombo Amrita V. Singh   For The Respondent   SOLICITORS OF RECORD: Miller Thomson LLP Toronto, ON   For The Appellant   Bereskin & Parr LLP Toronto, ON For The Respondent     ...