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FCA
Priority Foundation v. Canada (National Revenue), 2023 FCA 207
REASONS FOR ORDER BY: HECKMAN J.A. Date: 20231013 Docket: A-140-23 Citation: 2023 FCA 207 Present: HECKMAN J.A. ... It appealed to this Court from the Minister’s failure to confirm or vacate the NIR pursuant to paragraph 172(3)(a.1) of the Act (the 172(3)(a.1) appeal): 172 (3) Where the Minister 172 (3) Lorsque le ministre: […] […] (a.1) confirms a proposal, decision or designation in respect of which a notice was issued by the Minister to a person that is or was registered as a registered charity, or is an applicant for registration as a registered charity, under any of subsections 149.1(2) to (4.1), (6.3), (22) and (23) and 168(1), or does not confirm or vacate that proposal, decision or designation within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal, decision or designation, a.1) soit confirme toute intention, décision ou désignation à l’égard de laquelle le ministre a délivré, en vertu de l’un des paragraphes 149.1(2) à (4.1), (6.3), (22) et (23) et 168(1), un avis à une personne qui est ou était enregistrée à titre d’organisme de bienfaisance enregistré ou qui a demandé l’enregistrement à ce titre, soit omet de confirmer ou d’annuler cette intention, décision ou désignation dans les 90 jours suivant la signification, par la personne en vertu du paragraphe 168(4), d’un avis d’opposition concernant cette intention, décision ou désignation; […] […] the person described in paragraph (a), (a.1) or (a.2), […] may appeal from the Minister’s decision, or from the giving of the notice by the Minister, to the Federal Court of Appeal. la personne, dans le cas visé aux alinéas a), a.1) ou a.2), [… peut] interjeter appel à la Cour d’appel fédérale de cette décision ou de la signification de cet avis. [10] The appellant claims in its grounds of appeal that the Minister’s decision to issue an NIR and to publish a copy of the NIR in the Canada Gazette when she did was unlawful. ... DATED: October 13, 2023 WRITTEN REPRESENTATIONS BY: Gib van Ert Dahlia Shuhaibar For The Appellant Selena Sit Loretta Chun Yianni Pappas-Acreman For The Respondent SOLICITORS OF RECORD: Olthuis van Ert Vancouver, British Columbia For The Appellant Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent ...
FCA
Newcourt Financial Ltd. v. Canada, 2006 DTC 6627, 2004 FCA 91
Les créanciers du saisi ne peuvent s'opposer à la saisie ni à la vente. ... Gauthier, C Tr, LLL FEDERAL COURT OF APPEAL SOLICITORS OF RECORD DOCKET: A-529-02 STYLE OF CAUSE: Newcourt Financial Ltd. v. Her Majesty the Queen in Right of Canada PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: February 4, 2004 REASONS FOR JUDGMENT BY: Noël J.A. ...
FCA
Canada v. Oxford Properties Group Inc., 2018 FCA 30
RENNIE J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and OXFORD PROPERTIES GROUP INC. ... Drouin Deputy Attorney General of Canada For The APPELLANT Osler, Hoskin & Harcourt LLP Toronto, Ontario For The Respondent ...
FCA
Grenon v. Canada, 2016 FCA 4
II. The Tax Court decision [5] The appellant advanced two arguments before the Tax Court. [6] The first was predicated on what the appellant contended was the correct interpretation of paragraph 18(1)(a) of the ITA. ... III. Denial of the request to re-open [17] I will, at this point, open a parenthesis in respect of a matter of evidence. ... IV. Analysis A. The statutory interpretation argument- does paragraph 18(1)(a) of the ITA allow deduction of a payor’s legal fees? ...
FCA
The Queen v. Macdonald, 2018 FCA 128, aff'd 2020 SCC 6
DE MONTIGNY J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and JAMES S.A. ... Roth For The Respondent SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada For The APPELLANT Davies Ward Phillips & Vineberg LLP Toronto, Ontario For The Respondent ...
FCA
Potvin v. Rooke, 2019 FCA 285
REASONS FOR ORDER BY: NOËL C.J. Date: 20191119 Docket: A-116-19 Citation: 2019 FCA 285 Present: NOËL C.J. ... ROOKE et al. MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: NOËL C.J. DATED: November 19, 2019 WRITTEN REPRESENTATIONS BY: Kara L. Smyth Cassidy Thomson For The Respondents, john d. rooke, glennys l. mcveigh and mary t. moreau SOLICITORS OF RECORD: McCarthy Tétrault LLP Clagary, Alberta For The Respondents, john d. rooke, glennys l. mcveigh and mary t. moreau ...
FCA
Levett v. Canada (Attorney General), 2022 FCA 117
LEBLANC J.A. BETWEEN: CRAIG LEVETT and NATHALIE BENSMIHAN OFER BAAZOV and CATHY BENSMIHAN 9179-3786 QUÉBEC INC. ... THE ATTORNEY GENERAL OF CANADA and THE CANADA REVENUE AGENCY PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: May 3, 2022 REASONS FOR JUDGMENT BY: LEBLANC J.A. ... DE MONTIGNY J.A. DATED: JUNE 17, 2022 APPEARANCES: François Barette Nicolas Simard For The Appellants Ian Demers Dominique Castagne Justine Allaire-Rondeau For The Respondents SOLICITORS OF RECORD: FASKEN MARTINEAU DUMOULIN S.E.N.C.R.L. ...
FCA
Coote v. Canada (Human Rights Commission), 2021 FCA 150
LASKIN J.A. Date: 20210723 Dockets: A-158-21 A-160-21 A-161-21 Citation: 2021 FCA 150 CORAM: STRATAS J.A. ... AND DOCKET: A-161-21 STYLE OF CAUSE: CLAUFIELD COOTE v. CANADIAN IMPERIAL BANK OF COMMERCE MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES REASONS FOR ORDER BY: LEBLANC J.A. ... LASKIN J.A. DATED: July 23, 2021 WRITTEN REPRESENTATIONS BY: Claufield Coote The Appellant IN EACH OF THE APPEALS Jennifer L. ...
FCA
O'Byrne v. Canada, 2015 FCA 239
RENNIE J.A. BETWEEN: CONNIE O'BYRNE Appellant And HER MAJESTY THE QUEEN Respondent Heard at Calgary, Alberta, on November 2, 2015. ... REASONS FOR JUDGMENT OF THE COURT BY: RYER J.A. Date: 20151102 Docket: A-472-14 Citation: 2015 FCA 239 CORAM: RYER J.A. ... Pentney Deputy Attorney General of Canada Ottawa, Ontario For The Respondent ...
FCA
Canada v. Phénix, 2001 DTC 5367 (FCA)
Phénix, 2001 DTC 5367 (FCA) Date: 20001213 Docket: A-667-97 BETWEEN: HER MAJESTY THE QUEEN Appellant- and- ROBERT PHÉNIX Respondent ASSESSMENT- REASONS FRANÇOIS PILON Assessment Officer [1] This is an assessment of the respondent's bill of costs pursuant to the judgment rendered on September 12, 2000 dismissing the appeal with costs. [2] On October 31, 2000, Mr. ... Four units would seem quite reasonable to me in the circumstances. [9] Finally, Ms. ... Halifax, Nova Scotia December 13, 2000 François Pilon Assessment Officer Certified true translation Suzanne M. ...