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RENNIE J.A.   Date: 20230928 Dockets: A-30-22 A-161-22 Citation: 2023 FCA 195 CORAM: STRATAS J.A. ... That is equivalent to arranging for favourable special credit terms and benefits to be provided to its customers by CIBC. … [38] … I am satisfied that the service provided by PC Bank to CIBC was that of arranging for the granting of credit or banking facilities to its members on favourable terms. … [14] The Tax Court Judge’s conclusion is stated in paragraph 40: As was decided in [Customs & Excise Commissioners v. ... HIS MAJESTY THE KING   AND DOCKET: A-161-22   STYLE OF CAUSE: CANADIAN IMPERIAL BANK OF COMMERCE v. ...

LEBLANC J.A.     BETWEEN: Yellow Point Lodge Ltd. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT NOËL C.J. [1]   This is an appeal brought by Yellow Point Lodge Ltd. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Heard by online videoconference   DATE OF HEARING: SEPTEMBER 29, 2020   REASONS FOR JUDGMENT BY: NOËL C.J.   ... LEBLANC J.A.   DATED: NOVEMBER 10, 2020   APPEARANCES: Dominic C. Belley Nicolas Benoît-Guay   For The Appellant Selena Sit Max Matas   For The Respondent SOLICITORS OF RECORD: Norton Rose Fulbright Canada Montréal, Quebec   For The Appellant Nathalie G. ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: April 10, 2019   REASONS FOR JUDGMENT BY: WOODS J.A.   ... RIVOALEN J.A.   DATED: MAY 9, 2019   APPEARANCES: Robert Meerman   ON HIS OWN BEHALF   Max Matas   For The Respondent SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada For The Respondent     ...

I.   Background [1]   Roofmart Ontario Inc. appeals the order of the Federal Court (2019 FC 506, per Campbell D.R. ... MINISTER OF NATIONAL REVENUE     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: March 2, 2020   REASONS FOR JUDGMENT BY: RENNIE J.A.   ... MACTAVISH J.A.   DATED: MAY 11, 2020   APPEARANCES: Bobby J. Sood For The Appellant   Alisa Apostle For The Respondent SOLICITORS OF RECORD: Davies Ward Phillips & Vineberg LLP Toronto, Ontario   For The Appellant Nathalie G. ...

ROBERT SCOTT AND CANADIAN TRANSPORTATION AGENCY     PLACE OF HEARING: Winnipeg, Manitoba   DATE OF HEARING: April 10, 2018   REASONS FOR JUDGMENT BY: NADON J.A.   ... GLEASON J.A.   DATED: august 8, 2018   APPEARANCES: Douglas C. Hodson Jocelyn Sirois   For The Applicant CANADIAN NATIONAL RAILWAY COMPANY   Israel A. Ludwig   For The Respondent ROBERT SCOTT   Allan Matte   For The Intervener CANADIAN TRANSPORTATION AGENCY   SOLICITORS OF RECORD: MLT Aikins LLP Saskatoon, Saskatchewan   For The Applicant CANADIAN NATIONAL RAILWAY COMPANY   DUBOFF, EDWARDS, HAIGHT & SCHACHTER LAW CORPORATION Winnipeg, Manitoba   For The Respondent ROBERT SCOTT   Canadian Transportation Agency Legal Services Directorate Gatineau, Quebec   For The Intervener CANADIAN TRANSPORTATION AGENCY     ...

" Certified true translation Jacques Deschênes, LLB                                                   FEDERAL COURT OF APPEAL                                                       SOLICITORS OF RECORD DOCKET:                                           A-71-04 STYLE OF CAUSE:                           THE MINISTER OF NATIONAL REVENUE v. TORONTO DOMINION BANK, HAVING A PLACE OF BUSINESS AT 3590 ST-LAURENT, MONTRÉAL, QUEBEC H2X 2V3 PLACE OF HEARING:                     Montréal, Quebec DATE OF HEARING:                       October 20, 2004 REASONS FOR JUDGMENT:        Décary J.A. CONCURRED IN BY:                      Létourneau J.A. Nadon J.A. DATED:                                              October 25, 2005 APPEARANCES: Maria Bittichesu                                                             FOR THE APPELLANT Marie-Claude Landry Frédéric Pérodeau                                                         FOR THE RESPONDENT Philippe H. ...

Date: 20050516 Docket: A-483-04         Citation: 2005 FCA 191 CORAM:         SEXTON J.A. ...    [10]       The appeal will therefore be dismissed. "J. Edgar Sexton"_____________________________                 J.A. ... "              Evans J.A. "I agree."              Pelletier J.A. ...

Canada (Minister of National Revenue), 2006 FCA 49 Date: 20060208 Docket: A-9-05 Citation: 2006 FCA 49 CORAM:        LÉTOURNEAU J.A.                         ... Date: 20060208 Docket: A-9-05 Citation: 2006 FCA 49 CORAM:        LÉTOURNEAU J.A.                         ... MINISTER OF NATIONAL REVENUE PLACE OF HEARING:                                 Québec, Quebec DATE OF HEARING:                                   January 24, 2006 REASONS FOR JUDGMENT:                    Noël J.A. ...

HER MAJESTY THE QUEEN     PLACE OF HEARING: Montréal, Quebec   DATE OF HEARING: February 14, 2018   REASONS FOR JUDGMENT BY: NOËL C.J.   ... DE MONTIGNY J.A.   DATED: APRIL 10, 2018   APPEARANCES: Wilfrid Lefebvre, QC Vincent Dionne   For The Appellant   Nathalie Goulard Sara Jahanbakhsh   For The Respondent   SOLICITORS OF RECORD: Norton Rose Fulbright Canada LLP Barristers and Solicitors Montréal, Quebec   For The Appellant   Nathalie G. Drouin Deputy Attorney General of Canada   For The Respondent     ...

Canada, 2002 FCA 130, 289 N.R. 382; The “ Kronprinz ” (1887), 12 A.C. 256, 56 L.T. 345 (H.L.). ... DATED: March 9, 2016   WRITTEN REPRESENTATIONS BY: Nader Philipos   ON HIS OWN BEHALF   James Elford   For The Respondent   SOLICITORS OF RECORD: William F. Pentney Deputy Attorney General of Canada   For The Respondent     ...