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WALKER J.A.   BETWEEN:     MARLENE ENNS     Appellant     and     HIS MAJESTY THE KING     Respondent   Heard at Edmonton, Alberta, on October 22, 2024. ... WALKER J.A.   BETWEEN:     MARLENE ENNS     Appellant     and     HIS MAJESTY THE KING     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1] This is an appeal from the Judgment of the Tax Court of Canada (2023 TCC 28, per Russell J.) that dismissed Marlene Enns’ appeal from the assessment issued under section 160 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ... Nikolaisen, 2002 SCC 33). IV. Analysis [21] Section 160 of the Act imposes a liability on the transferee of property in certain situations for the unpaid tax liability of the transferor. ...

Nikolaisen, 2002 SCC 33). As noted by this Court in Canadian Imperial Bank of Commerce v. ... Wall would be a builder as defined in section 123 of the ETA: “builder” of a residential complex […] means a person who constructeur Est constructeur d’un immeuble d’habitation […] la personne qui, selon le cas: (a) at a time when the person has an interest in the real property on which the complex is situated, […] engages another person to carry on for the person a) réalise, […] par un intermédiaire, à un moment où elle a un droit sur l’immeuble sur lequel l’immeuble d’habitation est situé: […] […] (iii) […] the construction […] of the complex, iii) […] la construction [...] de l’immeuble d’habitation; […] […] but does not include N’est pas un constructeur: (f) an individual described by paragraph (a) […] who […], f) le particulier visé aux alinéas a) […] qui, en dehors du cadre d’une entreprise, d’un projet à risques ou d’une affaire de caractère commercial: (ii) engages another person to carry on the construction […] for the individual (i) […] fait construire l’immeuble d’habitation […] […] otherwise than in the course of a business or an adventure or concern in the nature of trade, […] […] [24] Therefore, the critical issue in this appeal is whether Mr. ... Minister of National Revenue, [1986] 2 C.T.C. 259, 86 D.T.C. 6421 (F.C.T.D.): • the nature of the property sold; • the length of the period of ownership; • the frequency or number of similar transactions; • work expended on or in connection with the property; • the circumstances that were responsible for the sale of the property; • motive. [25] The tests are all based on the facts of the particular case and directly or indirectly lead back to the intention of the taxpayer. ...

CONCURRED IN BY: LASKIN J.A.   Date: 20230413 Docket: A-109-21 Citation: 2023 FCA 78 CORAM: WEBB J.A. ... Nikolaisen, 2002 SCC 33). V. Analysis [22] The focus in this appeal is on the interpretation of the exception contained in subsection 20(12) of the ITA. ... Webb” J.A. “ Nathalie Goyette ” J.A. “I agree. J.B. Laskin J.A.” FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-109-21   STYLE OF CAUSE: EMERGIS INC. v. ...

GOYETTE J.A.   Date: 20230608 Docket: A-113-22 Citation: 2023 FCA 130 CORAM: WEBB J.A. ... Nikolaisen, 2002 SCC 33). III. Analysis A. Finding that River Cree Made Taxable Supplies [37] There is no dispute that Access Cash owned the ATMs. ... This intention is to be determined in accordance with the ordinary rules governing the interpretation and construction of contracts. '" … At p. 563 the author states: " Besides the requirement that a joint venture must have a contractual basis, the courts have laid down certain additional requisites deemed essential for the existence of a joint venture. ...

V.   Proposed disposition [63]   I propose that this Court grant judgment as follows: 1.   ... NAVSUN HOLDINGS LTD. and 6178235 CANADA INC.     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: September 18, 2019   REASONS FOR JUDGMENT BY: LASKIN J.A.   ... WOODS J.A.   DATED: December 2, 2019   APPEARANCES: David Allsebrook   For The Appellant   Tamara Ramsey   For The Respondents   SOLICITORS OF RECORD: LudlowLaw Toronto, Ontario   For The Appellant   Chitiz Pathak LLP Toronto, Ontario   For The Respondents     ...

MINISTER OF NATIONAL REVENUE   PLACE OF HEARING: BY ONLINE VIDEOCONFERENCE     DATE OF HEARING: February 9, 2021     REASONS FOR JUDGMENT BY: RIVOALEN J.A.     ... LOCKE J.A.     DATED: MARCH 24, 2021     APPEARANCES: Nicolas X. Cloutier Samuel Julien   For the appellant   Pierre Lamothe Chantal Roberge Nancy Azzi   For the respondent   SOLICITORS OF RECORD: McCarthy Tétrault L.L.P. Montreal, Quebec   FOR THE APPELLANT   Nathalie G. Drouin Deputy Attorney General of Canada For the respondent     ...

Respondent       Heard at Toronto, Ontario, on January 23, 2012. Judgment delivered at Ottawa, Ontario, on May 30, 2012.   ... Nikolaisen, [2002] 2 S.C.R. 235). The only relevant facts in this case relate to the factual background to the relevant contracts, that which is sometimes called the factual matrix. ... J.A.     “I agree          John M. Evans J.A.”   “I agree          Carolyn Layden-Stevenson J.A.”   ...

ROUSSEL J.A.           BETWEEN:     NADER GHERMEZIAN, MARC VATURI, GHERFAM EQUITIES INC., PAUL GHERMEZIAN, RAPHAEL GHERMEZIAN, and JOSHUA GHERMEZIAN     Appellants (Respondents by cross-appeal)     and     THE MINISTER OF NATIONAL REVENUE     Respondent (Appellant by cross-appeal)   Heard at Toronto, Ontario, on March 1, 2023 Judgment delivered at Ottawa, Ontario, on September 1, 2023. ... ROUSSEL J.A.           BETWEEN:     NADER GHERMEZIAN, MARC VATURI, GHERFAM EQUITIES INC., PAUL GHERMEZIAN, RAPHAEL GHERMEZIAN, and JOSHUA GHERMEZIAN     Appellants (Respondents by cross-appeal)       and     THE MINISTER OF NATIONAL REVENUE     Respondent (Appellant by cross-appeal)   REASONS FOR JUDGMENT ROUSSEL J.A. ... Ruby Sarah Cormack   For The Appellants   Rita Araujo Peter Swanstrom Jesse Epp-Fransen   For The Respondent   SOLICITORS OF RECORD: Davis Ward Phillips & Vineberg LLP Barristers and Solicitors Toronto, Ontario   For The Appellants   Shalene Curtis-Micallef Deputy Attorney General of Canada   For The Respondent     ...

LEBLANC J.A.   Date: 20210721 Docket: A-223-19 Citation: 2021 FCA 145 CORAM: WEBB J.A. ... Nikolaisen, 2002 SCC 33, are applicable (Canada (Minister of Citizenship and Immigration v. ... Drouin Deputy Attorney General of Canada For The Respondent   ...

MACTAVISH J.A.   BETWEEN:     HER MAJESTY THE QUEEN     Appellant     and     BANK OF MONTREAL     Respondent   Heard at Toronto, Ontario, on February 6, 2020. ... MACTAVISH J.A.   BETWEEN:     HER MAJESTY THE QUEEN     Appellant     and     BANK OF MONTREAL     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   This is an appeal from the Judgment rendered by Graham J. of the Tax Court of Canada on September 12, 2018 (2018 TCC 187). ... Canada, 2002 FCA 260, [2003] 1 F.C. 447, this Court made the following comments on the use of Technical Notes: 50   Of course, Technical Notes are not binding on the courts, but they are entitled to consideration. ...