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LASKIN J.A.     BETWEEN: GLENCORE CANADA CORPORATION Appellant and HIS MAJESTY THE KING Respondent Heard at Toronto, Ontario, on April 19, 2023. ... LASKIN J.A.   Date: 20240105 Docket: A-301-21 Citation: 2024 FCA 3 CORAM: BOIVIN J.A. ... LASKIN J.A.     BETWEEN: GLENCORE CANADA CORPORATION Appellant and HIS MAJESTY THE KING Respondent REASONS FOR JUDGMENT WOODS J.A. ...

That does not, however, change the fact that the Share Purchase Agreement had the effect of essentially making her a party. [39]          Transcript, pg. 249, lines 1 to 7. [40]          First Endorsement, para. 3. [41]          First Endorsement, para. 8. [42]          First Endorsement, paras. 9 to 11. [43]          First Endorsement, para. 16. [44]          2006 FCA 353. [45]          2011 FCA 79. [46]          2013 FCA 11. [47]          2013 TCC 310. [48]          Those documents include statements that Mr. ... Plummer was a shareholder (Exhibit R-1, Tab 7, para. 34). [49]          Transcript pg. 410, lines 7 to 19. [50]          Amended Reply, para. 14(k). [51]          Exhibit A-1, Tab 40. [52]          Transcript, pg. 247, line 25 to pg. 248, line 9. [53]          Exhibit A-1, Tab 81. ... Chaplin really meant was that Triventa had income against which to claim the expenses. [89]          Transcript, pg. 220, line 28 to pg. 221, line 20. [90]          Exhibit R-1, Tab 16. [91]          1997 CarswellNat 1768. [92]          2002 FCA 38. [93]          Ms. ...

Facts [10]     The Appellant called three witnesses. The first witness, Dr. ... A supplier is defined in section 123 as "the person making the supply", and a recipient is defined as: (a)         where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration, (b)         where paragraph (a) does not apply and consideration is payable for the supply, the person who is liable to pay that consideration, and (c)         where no consideration is payable for the supply,             [...] ... Group & Associates v. Wolfe (1998), 21 C.P.C. (4th) 366 (Ont. Gen. ...

Gwendolyn Henderson, Assistant Director, Goods and Services Tax/Harmonized Sales Tax (“GST/HST”) Audit, Toronto Centre Tax Services Office which denied the late-filed applications pursuant to subparagraph 141.02(19)(b)(ii) of the Excise Tax Act, RSC 1985, c E-15, as amended (the “ Act ” or the “ ETA ”) for authorization to use a particular input tax credit (“ITC”) allocation method (the “RC7216 Applications”) as provided by subsection 141.02(18) of the Act for the fiscal years 2017-2020 (the “Relevant Period”). [3] For the reasons that follow, this application for judicial review is dismissed. ... Susan Elliott" Judge FEDERAL COURT SOLICITORS OF RECORD DOCKETS: T-116-21 T-T082-21   STYLE OF CAUSE: BANK OF AMERICA, NATIONAL ASSOCIATION v ATTORNEY GENERAL OF CANADA   PLACE OF HEARING: HELD BY WAY OF VIDEOCONFERENCE   DATE OF HEARING: July 19, 2022   JUDGMENT AND REASONS: ELLIOTT J.   DATED: NOVEMBER 9, 2023 APPEARANCES: Thomas Brook Laura Jochimski   For The Applicant   Dan Daniels Mitchell Meraw   For The Respondent   SOLICITORS OF RECORD: EY Law LLP Barristers and Solicitors Toronto, Ontario   For The Applicant   Attorney General of Canada Ottawa, Ontario   For The Respondent     ...

Sherman   Firm: Legacy Tax & Trust Lawyers For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]           2010 QCCQ 9283 ...   [4]           1976 31 C.C.C. (2d) (144) Ontario County Court.   [5]           (2001) 4 C.T.C. 2613.   ...

  [9]              Jean Renaud is the instigator of the entire project that led to the incorporation of the appellants. ...   [39]         A paper copy of the software and of one company’s Web site was filed (Exhibit A-2). ...   [84]         It seems to me from the testimony that the appellants did have some desire to start a business. ...

The 2010 and 2011 Audit #2 begins – Skolney & Co present [15] During 2012, Skolney & Co engaged with CRA representatives to conclude and deploy their practical and logical plan, assented to by Zoran. ... Bocock DATE OF JUDGMENT: April 17, 2025   APPEARANCES:   Counsel for the Appellant: Robert A. ... Neilson   Firm: Felesky Flynn LLP For the Respondent: Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Canada     [1] Income Tax Act, RSC 1984, c 1 (5 th Supp), s. 152(4)(a)(i) [The Act]. [2] Francis & Associates v. ...

Canada (Minister of National Revenue), 2006 FC 496           Date: 20060419   Docket: T-1337-05   Citation: 2006 FC 496   Between:   CAMILLE WANNA   Plaintiff   and   MINISTER OF NATIONAL REVENUE   Defendant   ASSESSMENT OF COSTS – REASONS     MICHELLE LAMY, ASSESSMENT OFFICER     [1]                This is an assessment of the defendant’s costs following the judgment of October 3, 2005 dismissing the action at bar and the order of December 19, 2005 dismissing a motion by the plaintiff for an extension of time.  ... Montréal, Quebec, April 19, 2006     “Michelle Lamy” MICHELLE LAMY ASSESSMENT OFFICER         Certified true translation François Brunet, LLB, BCL                                                              FEDERAL COURT                                                                                                                                     SOLICITORS OF RECORD   DOCKET:                                                      T-1337-05     STYLE OF CAUSE:                                      CAMILLE WANNA v. MINISTER OF NATIONAL REVENUE     ASSESSMENT OF COSTS IN WRITING   PLACE OF ASSESSMENT:                        Montréal, Quebec   REASONS BY:                                              Michelle Lamy, Assessment Officer   DATED:                                                          April 19, 2006     SOLICITORS OF RECORD:     Anthony Karkar                                               for the plaintiff Montréal, Quebec   John H. ...

Joachim, province of Québec (G0A 3X0) circumstances and dependencies.”                                                             ... FEDERAL COURT   SOLICITORS OF RECORD   DOCKET:                                           ITA-4042-01     STYLE OF CAUSE:                           ALBERT VAILLANCOURT and DENIS VAILLANCOURT     PLACE OF HEARING:                     Montréal, Quebec   DATE OF HEARING:                       November 27, 2007   REASONS FOR ORDER AND ORDER:                                    MARTINEAU J.   DATED:                                              December 10, 2007     APPEARANCES:   Virginie Falardeau   FOR THE RESPONDENTS Louis-Philippe Delage FOR THE MINISTÈRE OF REVENUE     SOLICITORS OF RECORD:   Virginie Falardeau Starnino Mostovac Montréal, Quebec   FOR THE RESPONDENTS Louis-Philippe Delage Department of Justice Ottawa, Ontario FOR THE MINISTÈRE DU REVENU       ...

Justice Boivin   BETWEEN:   MARTINE PAQUET       Applicant   and       THE ATTORNEY GENERAL OF CANADA       Respondent                REASONS FOR JUDGMENT AND JUDGMENT   [1]                This is an application for judicial review of a decision by the Canada Revenue Agency (the Agency) to refuse to credit the applicant for tax deducted at source. ...   …       PART XV   ADMINISTRATION AND ENFORCEMENT   … Collection   …   Withholding taxes   227. (1) No action lies against any person for deducting or withholding any sum of money in compliance or intended compliance with this Act.     ... DATED:                                             February 15, 2013       APPEARANCES:   Marc Côté   FOR THE APPLICANT   Philippe Dupuis   FOR THE RESPONDENT   SOLICITORS OF RECORD:   Labelle, Boudrault, Côté & Associés Montréal, Quebec FOR THE APPLICANT     William F. ...