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The Queen, 2007 TCC 717 (Informal Procedure)         Docket: 2007-2045(IT)I BETWEEN: MANON THERRIEN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Bella Lewkowicz, Translator           Citation: 2007TCC717 Date: 20071219 Docket: 2007-2045(IT)I BETWEEN: MANON THERRIEN, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...   [9]      There are two paragraphs.  The second one reads as follows:             [TRANSLATION]...   ...

Savard, 2011 FC 334           Date: 20110318 Docket: T-16-11 Citation: 2011 FC 334 [ENGLISH TRANSLATION] Ottawa, Ontario, March 18, 2011 PRESENT: The Honourable Mr. Justice Scott   BETWEEN:   DENIS LANDRY, GAÉTAN LANDRY, CHRISTIAN TROTTIER, LUCIEN MILLETTE, DAVE LEFEBVRE       Applicants Moving Parties   and       YVON SAVARD, LOUISE BERNARD, DIANE M’SADOQUES ET RAYMOND BERNARD, NAYAN BERNARD, KEVEN BERNARD, JACQUES BERNARD, RÉJEAN BONNEVILLE, JULES BERNARD CATHERINE BERNARD AND NELSON LEFEBVRE       Respondents           REASONS FOR ORDER AND ORDER   I.          ... DATED:                                              March 18, 2011       APPEARANCES:   Paul-Yvan Martin and Marie-Paule Boucher   FOR THE APPLICANTS   Eric Oliver FOR THE RESPONDENTS   SOLICITORS OF RECORD:   Martin, Camirand, Pelletier senc. ...

The second change in use occurred in 2008, when the appellants started to use the property again as a personal residence- triggering both a change of use pursuant to subparagraph 45(1)(a)(ii) of the Act, and a deemed disposition pursuant to paragraph 13(7)(a) of the Act. [31]         Under paragraph 13(7)(b) of the Act, the capital cost of the building, for the first change in use in 2007, is $411,075. determined as follows: 13(7)(b)(i) FMV of the property at the time of the change in use (2007) $695,000  x 78.3%=     $544,185         13(7)(b)(ii)(A) Cost of the property $355,000 x 78.3% =     $277,965 13(7)(b)(ii)(B) ½ x (FMV at the time of the change in use (2007) – (Cost of the property according to 13(7)(b)(ii)(A) + (2x Amount claimed as a capital gain deduction) ½ x (544,185 – (277,965+ (2 x 0)) = ½ x 266,220 =         $133,110         13(7)(b)(ii) The total of (A) and (B): 277,965 + 133,110 =     $411,075         13(7)(b) Capital cost of the building is the lesser of (i) and (ii) $544,185 or $411,075 $411,075 [32]         Therefore, pursuant to paragraph 13(7)(b) of the Act, the appellants are deemed to have acquired the building at the time of the change in use in 2007 for the amount of $411,075. [33]         With regards to the second change in use in 2008, paragraph 13(7)(a) of the Act deemed the appellants to have disposed of the property at that time for proceeds equal to its fair market value and to have reacquired it immediately thereafter at a cost equal to its fair market value, namely $510,000. ... Applying subsection 20(16) of the Act in this appeal, the terminal loss is $12,114.97 calculated as follows: A Capital cost of the building (As determined by 13(7)(b) of the Act) + Appraisal fee related to the building   $411,075 + ($ 472.50 x 78.3%= 369.97)         $411,444.97 B Recaptured depreciation included in the appellant’s income in previous years   $0 E Capital cost allowance deducted by the appellants   $0 F The lesser of:-           Proceeds of disposition-           Capital cost of the property 510,000 x 78,3% = $399,330 or $411,444.97       $399,330         20(16) A + B – E – F = Terminal loss according to 20(16) of the Act 411,444.97 + 0- 0- 399,330 =         $12,114.97 [35]         Mr. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

Canada (Citizenship and Immigration), 2007 FC 915   Date: 20070913 Docket: IMM-6161-06 Citation: 2007 FC 915   [ENGLISH TRANSLATION] Ottawa, Ontario, September 13, 2007 PRESENT: The Honourable Madam Justice Johanne Gauthier    BETWEEN: MUHIRE ALBERT   Applicant  - and-     THE MINISTER OF CITIZENSHIP  AND IMMIGRATION   Respondent       REASONS FOR JUDGMENT AND JUDGMENT   [1]                Muhire Albert is asking the Court to set aside the decision of the Immigration and Refugee Board, Refugee Protection Division (the RPD), which dismissed his claim under sections 96 and 97 of the Immigration and Refugee Protection Act, S.C. 2001, c. 27. ...   [37]            The application is allowed.  .     JUDGMENT     THE COURT ORDERS AND ADJUDGES that: 1. ... DATED:                                             September 13, 2007         APPEARANCES:     JACQUES J. ...

Respondent       A-153-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   TIMOTHY WALLACE Respondent       A-154-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   JOHN CASSILS Respondent       A-155-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   MARIA WONG Respondent     A-156-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   ROBERT GLASS Respondent       A-157-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   JOHN ZAYTSOFF Respondent       A-158-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   BRIAN MCGAVIN Respondent       A-159-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   AEBAG HOLDINGS LTD. ... Respondent         Heard at Vancouver, British Columbia, on February 7, 2008. ... Respondent       A-153-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   TIMOTHY WALLACE Respondent         A-154-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   JOHN CASSILS Respondent     A-155-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   MARIA WONG Respondent       A-156-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   ROBERT GLASS Respondent       A-157-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   JOHN ZAYTSOFF Respondent       A-158-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   BRIAN MCGAVIN Respondent       A-159-07 BETWEEN: HER MAJESTY THE QUEEN Appellant and   AEBAG HOLDINGS LTD. ...

Justice Martineau IN THE MATTER OF the Income Tax Act   AND IN THE MATTER OF assessments by the Minister of National Revenue under the Income Tax Act   AGAINST: MARIO LAQUERRE FIDUCIE MARIO LAQUERRE FIDUCIE ML 9075-3153 QUÉBEC INC. 9015-7769 QUÉBEC INC. 9067-6388 QUÉBEC INC. 1392, 4 e avenue Québec (Quebec) G1J 3B6    -and-   9029-0065 QUÉBEC INC. 825, chemin Hibou Stoneham (Québec) G0A 4P0   Respondents         REASONS FOR ORDER AND ORDER     [1]                The general rule, pursuant to subsection  225.1(1) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ... ORDER     THE COURT ORDERS that the respondents’ motion to strike the jeopardy collection order issued September 6, 2006, is dismissed with costs.         “Luc Martineau” Judge     Certified true translation Francie Gow, BCL, LLB     FEDERAL COURT   SOLICITORS OF RECORD   DOCKET:                                           T-1594-06   STYLE OF CAUSE:                           IN THE MATTER OF the Income Tax Act AND IN THE MATTER OF assessments by the Minister of National Revenue under the Income Tax Act   AGAINST: MARIO LAQUERRE, FIDUCIE MARIO LAQUERRE FIDUCIE ML, 9075-3153 QUÉBEC INC. 9015-7769 QUÉBEC INC., 9067-6388 QUÉBEC INC. 1392, 4 e avenue, Québec (Québec) G1J 3B6 9029-0065 QUÉBEC INC. 825, chemin Hibou, Stoneham (Québec) G0A 4P0   PLACE OF HEARING:                     Montréal, Quebec   DATE OF HEARING:                       February 20, 2008   REASONS FOR JUDGMENT AND JUDGMENT BY:                     The Honourable Mr.  ...

(T-906-11);               THIS COURT:             ALLOWS the application of the Minister in accordance with the provisions of paras. 231.2(2) and (3) of the ITA;               AUTHORIZES the Minister to file with the Court a motion under para. 231.2(3) of the ITA, upon an ex parte application, which includes a notice of an ex parte application comprised of a solemn affirmation and Exhibit A, a Memorandum of Fact and Law, a draft order and a draft notice to the Respondent;   IN ADDITION, THIS COURT ORDERS AS FOLLOWS:   1.               ... "   4.              The Registry shall not be required to serve this order, notwithstanding Rule 395 of the Federal Courts Rules. ...     « Sean Harrington » Judge   Certified true translation François Brunet, Revisor ...

., 2007 TCC 459       Docket: 2006-2488(EI) BETWEEN: DESROBEC INC., Appellant, and   MINISTER OF NATIONAL REVENUE Respondent, and   JACQUES TURBIDE, Intervener.   ...     “ Réal Favreau ” Justice Favreau       Translation certified true on this 10th day of October 2007 Stefan Winfield, Translator       Citation: 2007TCC459 Date: 20070815 Docket: 2006-2488(EI) BETWEEN:   DESROBEC INC., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   JACQUES TURBIDE, Intervener.   ...   [34]    For these reasons, the appeal is dismissed.     Signed at Montréal, Quebec, this 15th day of August 2007.         ...

[OFFICIAL ENGLISH TRANSLATION]   REASONS FOR JUDGMENT   Jorré J.   Issues   [1]      The Appellant, Mr. ... Signed at Ottawa, Canada, this 24th day of July 2007.       “Gaston Jorré” Jorré J.     ... This conduct is unacceptable.         ...

Justice Scott   BETWEEN:   3563537 CANADA INC       Applicant   and       CANADA REVENUE AGENCY       Respondent                    REASONS FOR JUDGMENT AND JUDGMENT   I.          ... Scott” Judge       Certified true translation Michael Palles APPENDIX     Income Tax Act R.S.C., 1985, c. 1 (5th Supp.) ... DATED:                                             November 5, 2012       APPEARANCES:   Anne Chaussegros de Léry     FOR THE APPLICANT   Amin Njoukou-Kouandou Louis Lébastien FOR THE RESPONDENT   SOLICITORS OF RECORD:   CHAUSSEGROS DE LÉRY, Avocats Montréal, Quebec   FOR THE APPLICANT     Myles J. ...