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Plaintiff / Defendant by Counterclaim and AP&C ADVANCED POWDERS & COATINGS INC. ... “Nicholas McHaffie” Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-126-19   STYLE OF CAUSE: TEKNA PLASMA SYSTEMS INC v AP&C ADVANCED POWDERS & COATINGS INC   PLACE OF HEARING: HEARD IN WRITING   ORDER AND REASONS: MCHAFFIE J.   DATED: December 5, 2024   WRITTEN REPRESENTATIONS BY: François Guay Jean-Sébastien Dupont Audrey Berteau   FOR THE PLAINTIFF/DEFENDANT BY COUNTERCLAIM Andrew Brodkin Ben Hackett   FOR THE DEFENDANT/PLAINTIFF BY COUNTERCLAIM SOLICITORS OF RECORD: SMART & BIGGAR LLP Montreal, Quebec   FOR THE PLAINTIFF/DEFENDANT BY COUNTERCLAIM GOODMANS LLP Toronto, Ontario FOR THE DEFENDANT/PLAINTIFF BY COUNTERCLAIM   ...

Queen & Metcalfe Carpark Ltd. v. MNR, 74 DTC 6007, [1973] CTC 810 (FCTD), aff'd [1976] CTC xvi (FCA) Sweet, D.J. ... November 6, 1967 $2,182.57 December 30, 1967 $4,164.94 December 15, 1967 $ 279.98 February 9, 1968 $2,019.32 March 11, 1968 $ 320.03 April 11, 1968 $ 79.60 May 14, 1968 $ 12.03 May 31, 1968 $ 12.35 August 31, 1968 $ 4.15 Smith, Winston, Wolman, Roth & Smith November 7, 1967 $500.00 This is a firm of chartered accountants. ... A H Fitzsimmons & Co Limited December 22, 1967 $1,025.30 March 30, 1968 $1,307.17 Mr. ...

Unnamed persons Personnes non désignées nommément (2) The Minister shall not impose on any person (in this section referred to as a “third party”) a requirement under subsection 231.2(1) to provide information or any document relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection 231.2(3). (2) Le ministre ne peut exiger de quiconque — appelé « tiers » au présent article — la fourniture de renseignements ou production de documents prévue au paragraphe (1) concernant une ou plusieurs personnes non désignées nommément, sans y être au préalable autorisé par un juge en vertu du paragraphe (3). ... FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-917-21   STYLE OF CAUSE: AKME POULTRY, BUTTER & EGGS DISTRIBUTORS INC v MINISTER OF PUBLIC SAFETY AND EMERGENCY PREPAREDNESS   PLACE OF HEARING: OTTAWA, ONTARIO   DATE OF HEARING: FEBRUARY 8, 2023   JUDGMENT AND REASONS: PAMEL J.   DATED: october 13, 2023   APPEARANCES: Erin E. Brown Jean-Simon Schoenholz Alexander Carden   For The Applicant Sarom Bahk Jessica Pizzoli For The Respondent SOLICITORS OF RECORD: Norton Rose Fulbright Canada LLP Ottawa, Ontario   For The Applicant Attorney General of Canada Montreal, Quebec   For The Respondent   ...

Canadian Propane Gas & Oil Ltd. v. MNR, 73 DTC 5019, [1972] CTC 566 (FCTD) Cattanach, J:—These are appeals from the assessment of the appellant to income tax for its 1966 and 1967 taxation years by the Minister. ... Subsequently the corporate name was changed to Canadian Propane Gas & Oil Limited. ... In assessing the appellant as he did the Minister invoked the provisions of paragraph 20(6)(g) of the Income Tax Act and accordingly reduced the capital cost of the Class 8 and Class 10 depreciable assets as follows: Class 8 Class 10 Total Zenith Purchase price $161,000.00 $136,000.00 $297,000.00 Allowed by Minister 55,685.00 53,742.00 109,427.00 Reduction $105,315.00 $ 82,258.00 $187,573.00 Burro Purchase price $242,685.00 $246,150.00 $488,835.00 Allowed by Minister 65,726.00 78,337.00 144,063.00 Reduction $176,959.00 $167,813.00 $344,772.00 Grover’s Purchase price $145,530.00 $ 41,532.00 $187,062.00 Allowed by Minister 62,750.00 30,532.00 93,282.00 Reduction $ 82,780.00 $ 11,000.00 $ 93,780.00 In determining the amounts that the Minister allowed as being reasonably regarded as being in part the consideration for the depreciable property within Classes 8 and 10, the Minister considered each item within those classes as outlined in Schedules A, B and C to his Reply to the Notice of Appeal. ...

SARJI Plaintiff- and- MINISTER OF NATIONAL REVENUE (Customs & Excise) Defendant REASONS FOR ORDER INTRODUCTION LEMIEUX J.: (1]        Ahmad A. ... She was wearing several pieces of jewellery.          They were visible.    ... THE MINISTER OF NATIONAL REVENUE (CUSTOMS & EXCISE) PLACE OF HEARING:                MONTRÉAL, QUÉBEC DATE OF HEARING:                   MARCH 16, 1999 REASONS FOR JUDGMENT OF THE HONOURABLE MR. ...

Rothmans, Benson & Hedges Inc. v. Minister of National Revenue, [1998] 2 C.T.C. 176 Richard J.: Nature of the Proceedings 1 The moving party, the respondent Minister of National Revenue, seeks an order striking out the originating notice of motion and dismissing the within proceeding for want of jurisdiction, lack of standing, prematurity and abuse of the process of this Court. 2 In the alternative the respondent seeks an order pursuant to Rule 1614 of the Federal Court Rules (the “Rules”) extending the time limits prescribed in section Part V.1 of the Rules to allow, if necessary, an additional fourteen (14) days from the date of disposition of this motion in which to deliver the respondent's affidavit(s) pursuant to Rule 1603(3) together with leave to raise jurisdictional issues on the return of the application for judicial review. 3 In support of the motion to strike, the moving party relied on the court record consisting of the applicant's (respondent on this motion to strike) originating notice of motion filed November 6, 1997, and the supporting affidavit of Larry Bowen, the Vice President of Leaf and Product Development at Rothmans, Benson & Hedges Inc. ... Canada (Minister of National Health & Welfare), reported in(1994), [1995] 1 F.C. 588 (Fed. ...

Rothmans, Benson & Hedges Inc. v. Minister of National Revenue, [1998] 2 C.T.C. 408 Teitelbaum J.: 1 On February 12, 1998, Rothmans, Benson & Hedges Inc. ... Justice Richard from the case of Rothmans, Benson & Hedges Inc. v. ...

B & J Music Limited v. Her Majesty the Queen, [1981] CTC 315 Gibson, J:—B & J Music Limited (formerly Buegeleisen & Jacobson Limited) until 24 June 1974 was controlled by non-residents of Canada namely by residents of the United States. ... B & J Music Limited appeals from assessments for tax in those years in this action. ... In my view, section 125 of the Income Tax Act is a special section affording a “Canadian-controlled private corporation” special tax treatment and it does not in any of its provisions refer to any other corporations; and further Parliament did not legislate in this section to deny the so-called small business deduction to any corporation such as B & J Music Limited which was not in 1971 a “Canadian-controlled private corporation". ...

Nevertheless, Mr & Mrs William Fast, it is admitted, constituted a related group — and one can regard two persons as a group — by which Willmar Ltd was controlled. Mr William Fast was at all material times a member of a group of five siblings — clearly a related group — by which the plaintiff was controlled. ... Only one of the members of the group owned that 20 per cent and one human individual of a group — even a group of two — cannot be equated with the whole group. ...

Coopers & Lybrand Limited, Agent for Mercantile Bank of Canada and Receiver and Manager of Venus Electric Limited v. ... Coopers & Lybrand Limited by virtue of the words in the floating charge debenture contract is called a receiver, but it is really an agent. ... Management only was in the care and control of the agent, the receiver, Coopers & Lybrand Limited. ...