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FCA
Bell Canada v. Canada (the King), 2025 FCA 27
GOYETTE J.A. BETWEEN: BELL TELEPHONE COMPANY OF CANADA OR BELL CANADA Appellant and HIS MAJESTY THE KING Respondent REASONS FOR JUDGMENT BOIVIN J.A. ... HIS MAJESTY THE KING PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: December 4, 2024 REASONS FOR JUDGMENT BY: BOIVIN J.A. ... GOYETTE J.A DATED: February 3, 2025 APPEARANCES: ALEXANDER COBB ALAN KENIGSBERG For The Appellant JACK WARREN DOMINIK LONGCHAMPS For The Respondent SOLICITORS OF RECORD: Osler, Hoskin & Harcourt LLP Toronto, Ontario For The Appellant Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent [1] For the 2010 to 2012 periods, paragraph 28(1)(e) only read: “(e) specified energy that is acquired in, or brought into, a specified province”. [2] Pour les périodes 2010 à 2012, l'alinéa 28(1)e) se lisait uniquement comme suit: « e) toute forme d’énergie déterminée qui est acquise ou transférée dans une province déterminée; ». ...
FCA
Simser v. Canada, 2005 DTC 5001, 2004 FCA 414
BETWEEN: SCOTT IRWIN SIMSER Appellant and HER MAJESTY THE QUEEN Respondent and CANADIAN HEARING SOCIETY Intervener Heard at Toronto, Ontario, on May 13, 2004. ... " FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-284-03 STYLE OF CAUSE: SIMSER v. H.M.Q. PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: May 13, 2004 REASONS FOR JUDGMENT: Nadon J.A. ...
FCA
Alliance for Life v. Minister of National Revenue, [1999] 3 CTC 1
As I have indicated, activities — like purposes — which fall within the categorization of Slade J. in McGovern, supra, are not usually regarded as charitable. ... In Syndicat des employés de production du Québec & de /’Acadie v. ... C.A.). 3 Vancouver Society of Immigrant & Visible Minority Women v. ...
FCA
Munro v. R., [1998] 4 CTC 89, 98 DTC 6443
For services of counsel I claim the following: (a) preparation of notice of appeal, $ 244,67 (b) preparation of hearing, $ 246,10 (c) conducting the hearing (1/2), $ 287.50 (One half day) (d) for taxation of costs, $ nil B. For witnesses fees I claim the following: $ nil C. For expert witnesses I claim the following: $ 400,00 D. ... (See, also, Donald Campbell & Co. v. Pollack, [1927] A.C. 732 (U.K. ...
FCA
Besse v. Minister of National Revenue, 99 DTC 5275, [1999] 3 CTC 52 (FCA)
Ltd. and Grenier Ruel & Cie Inc. (the “Sales Agents”), the Sales Agents have agreed to use their best efforts to obtain subscriptions for the purchase of 2777 Units. ... If, on the contrary, all units have been subscribed for by December 1st, 1979I sic] Grenier Ruel & Cie Inc. will pay to G. ... The prospectus indicates that this fee is to be deducted from the gross proceeds of the sale of units in the syndicate by Grenier Ruel & Cie Inc. in the same manner as sales commissions. ...
FCA
Canada v. 594710 British Columbia Ltd., 2018 FCA 166
WOODS J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and 594710 BRITISH COLUMBIA LTD. ... C. Analysis (1) Introduction [106] Both parties submit that the Tax Court made errors in the GAAR analysis. ... GLEASON J.A. DATED: SEPTEMBER 20, 2018 APPEARANCES: Perry Derksen Whitney Dunn Spencer Landsiedel For The Appellant Steven Cook Matthew Williams S. ...
FCA
Canada v. Status-One Investment Inc., 2005 FCA 119
The appeal will be dismissed with costs. "Marc Noël" J.A. ... Respondent PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: April 6, 2005 REASONS FOR JUDGMENT: NOËL J.A. CONCURRED IN BY: LÉTOURNEAU J.A. NADON J.A. DATE OF REASONS: April 6, 2005 APPEARANCES: Daniel Bourgeois/Nicolas Simard FOR THE APPELLANT André P. ...
FCA
Shull v. Canada, 2023 FCA 107
HIS MAJESTY THE KING DEALT WITH in writing without appearance of the parties. REASONS FOR JUDGMENT BY: RENNIE J.A. CONCURRED IN BY: LASKIN J.A. MONAGHAN J.A. DATED: May 17, 2023 WRITTEN REPESENTATIONS BY: Dave Shull on his own behalf Spencer Landsiedel For The Respondent SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent ...
FCA
Kemp v. Canada (Department of Finance), 2022 FCA 198
DEPARTMENT OF FINANCE CANADA PLACE OF HEARING: Winnipeg, Manitoba DATE OF HEARING: November 3, 2022 REASONS FOR JUDGMENT BY: PELLETIER J.A. ... RIVOALEN J.A. DATED: NOVEMBER 21, 2022 APPEARANCES: Crispin Kemp For The Appellant (on their own behalf) Soniya Bhasin For The Respondent SOLICITORS OF RECORD: A. François Daigle Deputy Attorney General of Canada For The Respondent ...
FCA
Contact Lens King Inc. v. Canada, 2022 FCA 154
HIS MAJESTY THE KING PLACE OF HEARING: Montreal, Quebec DATE OF HEARING: June 8, 2022 REASONS FOR JUDGMENT BY: LEBLANC J.A. ... GLEASON J.A. DATED: SEPTEMBER 15, 2022 APPEARANCES: Guillaume Rochon Marie Arcand For the appellant CONTACT LENS KING INC. ... Montreal, Quebec For the appellant CONTACT LENS KING INC. A. François Daigle Deputy Attorney General of Canada Ottawa, Ontario For the respondent HIS MAJESTY THE KING ...