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TCC
A & W TradeMarks Inc. v. The Queen, 2005 TCC 493 (Informal Procedure)
Signed at Vancouver, British Columbia, this 21st day of October 2005. ... [13] The appeal is allowed, without costs. Signed at Vancouver, British Columbia, this 21st day of October 2005. ... Little DATE OF AMENDED JUDGMENT: October 21, 2005 APPEARANCES: Counsel for the Appellant: David E. ...
TCC
Paris Ladouceur & Associés Inc. v. M.N.R., 2005 TCC 107
Signed at Ottawa, Canada, this 8th day of February 2005. “Louise Lamarre Proulx” Lamarre Proulx J. ... [23] The appeal is allowed. Signed at Ottawa, Canada, this 8th day of February 2005. “Louise Lamarre Proulx” Lamarre Proulx J. Translation certified true on this 13th day of July 2005. ...
FCA
Partylite Gifts Ltd. v. Canada (Customs & Revenue Agency), 2005 FCA 157
Canada (Customs & Revenue Agency), 2005 FCA 157 Date: 20050503 Docket: A-252-04 Citation: 2005 FCA 157 CORAM: ROTHSTEIN J.A. ... Judgment delivered from the Bench at Ottawa, Ontario, on May 3, 2005. REASONS FOR JUDGMENT OF THE COURT BY: NOËL J.A Date: 20050503 Docket: A-252-04 Citation: 2005 FCA 157 CORAM: ROTHSTEIN J.A. ...
FCA
Lanno v. Canada (Customes & Revenue Agency), 2005 FCA 153
Canada (Customes & Revenue Agency), 2005 FCA 153 Date: 20050502 Docket: A-478-04 Citation: 2005 FCA 153 CORAM: ROTHSTEIN J.A. ... Judgment delivered at Ottawa, Ontario, on May 2, 2005. REASONS FOR JUDGMENT BY: SHARLOW J.A. ... Date: 20050502 Docket: A-478-04 Citation: 2005 FCA 153 CORAM: ROTHSTEIN J.A. ...
FCTD
Mandate Erectors & Welding Ltd. v. Canada (Customs and Revenue Agency), 2005 FC 832
Mandate Erectors & Welding Ltd. v. Canada (Customs and Revenue Agency), 2005 FC 832 Date: 20050610 Docket: T-1919-04 Citation: 2005 FC 832 Ottawa, Ontario, June 10, 2005 Present: THE HONOURABLE MADAM JUSTICE MACTAVISH BETWEEN: MANDATE ERECTORS & WELDING LTD Applicant and CANADA CUSTOMS AND REVENUE AGENCY Respondent REASONS FOR ORDER AND ORDER [1] Mandate Erectors and Welding Ltd. seeks to have a 'fairness' decision of a tax official set aside submitting that, in all of the circumstances, the decision was unreasonable. ... Canada Customs and Revenue Agency, 2005 FCA 153, the standard of review applicable to such decision s is that of reasonableness. ... DATED: JUNE 10, 2005 APPEARANCES: Terence P. ...
FCTD
Dumont Vins & Spiritueux Inc. c. Canadian Wine Institute, 2005 FC 45
Dumont Vins & Spiritueux Inc. c. Canadian Wine Institute, 2005 FC 45 Date: 20050117 Dossier: T-2583-97 R é f é rence: 2005 CF 45 ENTRE: DUMONT VINS & SPIRITUEUX INC. ... Halifax, Nouvelle- É cosse Le 17 janvier 2005 Fran ç ois Pilon Officier taxateur COUR F É D É RALE AVOCATS INSCRITS AU DOSSIER NO. ... demanderesse -et- CANADIAN WINE INSTITUTE -et- LE REGISTRAIRE DES MARQUES DE COMMERCE d é fendeurs TAXATION DES FRAIS SANS COMPARUTION PERSONNELLE LIEU DE LA TAXATION: Halifax (Nouvelle- É cosse) MOTIFS DE FRAN Ç OIS PILON, OFFICIER TAXATEUR DATE DES MOTIFS: Le 17 janvier 2005 PROCUREURS INSCRITS AU DOSSIER: Brouillette Charpentier Fortin Montr é al (Qu é bec) pour la demanderesse ...
FCTD
W.O. Stinson & Son Ltd. v. Canada (Minister of National Revenue), 2005 FC 1427
Stinson & Son Ltd. v. Canada (Minister of National Revenue), 2005 FC 1427 Date: 20051024 Docket: T-549-04 Citation: 2005 FC 1427 Ottawa, Ontario, October 24, 2005 PRESENT: THE HONOURABLE MR. ... and THE MINISTER OF NATIONAL REVENUE PLACE OF HEARING: Montreal, Quebec DATE OF HEARING: October 13, 2005 REASONS FOR ORDER: BEAUDRY J. DATED: October 24, 2005 APPEARANCES: Michael Kaylor FOR PLAINTIFF Jacques Savary FOR DEFENDANT SOLICITORS OF RECORD: LAPOINTE ROSENSTEIN FOR PLAINTIFF Montreal, Quebec John H. ...
TCC
A & D Holdings Inc. v.The Queen, 2006 DTC 2219, 2005 TCC 768
A & D Holdings Inc. v.The Queen, 2006 DTC 2219, 2005 TCC 768 Docket: 2002-34(IT)G BETWEEN: A & D HOLDINGS INC., Appellant, and HER MAJESTY THE QUEEN, Respondent. ____________________________________________________________________ Appeal heard on November 16, 2005, at Windsor, Ontario Before: The Honourable Justice B. ... AND HER MAJESTY THE QUEEN PLACE OF HEARING: Windsor, Ontario DATE OF HEARING: November 16, 2005 REASONS FOR JUDGEMENT BY: The Honourable Justice B. ... Kettle River Sawmills Limited, 94 DTC 6086 (F.C.A.) at 6092. [12] 2005 S.C.C. 54 [13] [1989] F.C.J. ...
TCC
Richter & Associates Inc v. The Queen, 2005 TCC 92
Signed at Drummondville, Québec, this 13th day of February 2005. "Pierre Archambault" Archambault, J. ... Signed at Drummondville, Québec, this 13th day of February 2005. ... Justice Pierre Archambault DATE OF JUDGMENT: February 13, 2005 APPEARANCES: Counsel for the Appellant: Glenn A. ...