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FCTD
Martineau v. Canada (Minister of National Revenue), 2001 FCT 1361
Canada (Minister of National Revenue), 2001 FCT 1361 Date: 20011211 Docket: T-1695-01 Montréal, Quebec, December 11, 2001 Before: RICHARD MORNEAU, PROTHONOTARY BETWEEN: NORMAND MARTINEAU Plaintiff and THE MINISTER OF NATIONAL REVENUE Defendant ORDER The defendant's motion is allowed with costs. ... Trad. a. ... Trad. a. Federal Court of Canada Trial Division Date: 20011211 Docket: T-1695-01 Between: NORMAND MARTINEAU Plaintiff and THE MINISTER OF NATIONAL REVENUE Defendant REASONS FOR ORDER FEDERAL COURT OF CANADA TRIAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD FILE: T-1695-01 STYLE OF CAUSE: NORMAND MARTINEAU Plaintiff and THE MINISTER OF NATIONAL REVENUE Defendant PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: November 26, 2001 REASONS FOR ORDER BY: RICHARD MORNEAU, PROTHONOTARY DATED: December 11, 2001 APPEARANCES: Frédéric Hivon for the plaintiff Jacques Savary for the defendant SOLICITORS OF RECORD: Lacombe, Hivon for the plaintiff Montréal, Quebec Morris Rosenberg for the defendant Deputy Attorney General of Canada ...
FCA
French v. Canada, 2003 DTC 5723, 2003 FCA 433
MALONE J.A. A-25-03 BETWEEN: PETER RONALD FRENCH Appellant and HER MAJESTY THE QUEEN Respondent A-22-03 BETWEEN: BARRY ACE Appellant and HER MAJESTY THE QUEEN Respondent A-23-03 BETWEEN: MARGARET LANIGAN Appellant and HER MAJESTY THE QUEEN Respondent A-24-03 BETWEEN: CAROL STACEY-DIABO Appellants and HER MAJESTY THE QUEEN Respondent Heard at Ottawa, Ontario, November 18, 2003. ... A-25-03 BETWEEN: PETER RONALD FRENCH Appellant and HER MAJESTY THE QUEEN Respondent A-22-03 BETWEEN: BARRY ACE Appellant and HER MAJESTY THE QUEEN Respondent A-23-03 BETWEEN: MARGARET LANIGAN Appellant and HER MAJESTY THE QUEEN Respondent A-24-03 BETWEEN: CAROL STACEY-DIABO Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Ottawa, Ontario, on November 18, 2003) [1] These are four appeals of judgments of the Tax Court of Canada dated December 12, 2002, dealing with a common set of issues. ...
FCA
Ibrahim v. Canada (Attorney General), 2002 FCA 25
IBRAHIM Appellant and ATTORNEY GENERAL OF CANADA Respondent Heard at Montreal, Quebec, on January 21, 2002. ... IBRAHIM Appellant and ATTORNEY GENERAL OF CANADA Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montreal, Quebec on January 21, 2002.) ... Evans" J.A. ...
FCA
Roussel v. Canada (Minister of National Revenue), 2001 FCA 324
Canada (Minister of National Revenue), 2001 FCA 324 Date: 20011026 Docket: A-394-98 Neutral citation: 2001 FCA 324 Between: ROGER ROUSSEL Appellant and MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS- REASONS MICHELLE LAMY, ASSESSMENT OFFICER [1] This is an application for judicial review from a Tax Court of Canada decision dismissed with costs on October 18, 2000. [2] On August 8, 2001 the respondent filed his bill of costs and asked that the assessment proceed in writing. ... He must now bear the consequences of his choice. [4] All the fees requested, except for item 5, are awarded as requested as they are considered reasonable, in an amount of $1,540. ... Trad. a. FEDERAL COURT OF CANADA APPEAL DIVISION Date: 20011026 Docket: A-394-98 BETWEEN: ROGER ROUSSEL Appellant and MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS- REASONS FEDERAL COURT OF CANADA APPEAL DIVISION NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE No.: A-394-98 Between: ROGER ROUSSEL Appellant AND MINISTER OF NATIONAL REVENUE Respondent ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE PLACE OF TAXATION: Montréal, Quebec REASONS BY: MICHELLE LAMY, ASSESSMENT OFFICER DATE OF REASONS: October 26, 2001 SOLICITOR OF RECORD: Morris Rosenberg for the respondent Deputy Attorney General of Canada Ottawa, Ontario ...
FCA
Budget Propane Corp. v. Canada (Minister of National Revenue), 2002 FCA 51
BETWEEN: BUDGET PROPANE CORPORATION Applicant - and- THE MINISTER OF NATIONAL REVENUE AND MORLEY RAYMER Respondents Heard at Toronto, Ontario, Tuesday, February 5, 2002. ... Evans" J.A. ... Marie-Therese Boris For the Respondents SOLICITORS OF RECORD: 40 Isabella Street Suite 401 Toronto, Ontario M4Y 1N1 For the Applicant Morris Rosenberg Deputy Attorney General of Canada For the Respondents FEDERAL COURT OF APPEAL Date: 20020206 Docket: A-648-00 BETWEEN: BUDGET PROPANE CORPORATION Applicant - and- THE MINISTER OF NATIONAL REVENUE AND MORLEY RAYMER Respondents REASONS FOR JUDGMENT OF THE COURT ...
FCA
Kreutz v. Canada (Attorney General), 2002 FCA 94
BETWEEN: HEINZ TERRY KREUTZ DBA KEEPSAFE SYSTEMS Applicant and ATTORNEY GENERAL OF CANADA as represented by CANADA CUSTOMS AND REVENUE AGENCY (Formerly known as Revenue Canada Taxation) Respondent Heard at Vancouver, British Columbia, on March 6, 2002. ... BETWEEN: HEINZ TERRY KREUTZ DBA KEEPSAFE SYSTEMS Applicant and ATTORNEY GENERAL OF CANADA as represented by CANADA CUSTOMS AND REVENUE AGENCY (Formerly known as Revenue Canada Taxation) Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Vancouver, British Columbia on March 6, 2002) STRAYER J.A. [1] We are satisfied that the Tax Court Judge had regard to all the relevant facts in reaching his conclusion that Mr. ... Strayer" J.A. ...
FCA
Marcoux c. Canada (Procureur Général), 2001 FCA 92
Canada (Procureur Général), 2001 FCA 92 Date: 20010402 Docket: A-816-99 Coram: DÉCARY J.A. ... Between: YVETTE MARCOUX Appellant AND ATTORNEY GENERAL OF CANADA Respondent JUDGMENT The appeal is dismissed with costs. ... Trad. a. ...
FCA
Napier v. Canada (Attorney General), 2002 DTC 6725, 2001 FCA 358
BETWEEN: MICHAEL NAPIER Applicant and HER MAJESTY THE QUEEN, Represented by THE ATTORNEY GENERAL OF CANADA Respondent Heard at Winnipeg, Manitoba, on November 21, 2001. ... BETWEEN: MICHAEL NAPIER Applicant and HER MAJESTY THE QUEEN, Represented by THE ATTORNEY GENERAL OF CANADA, Respondent REASONS FOR JUDGMENT (Delivered from the Bench at Winnipeg, Manitoba on November 21, 2001) ROTHSTEIN J.A. [1] This is an application for judicial review of a decision of the Tax Court which denied a credit for tuition paid by the applicant to Southwind Aviation Academy Inc. in Brownsville, Texas. ... "Marshall Rothstein" J.A. ...
FCA
Hudon v. Canada, 2001 DTC 5630, 2001 FCA 320
DÉCARY J.A. IN RE the Income Tax Act R.S.C. 1985, c. 1 (5 th Supplement), as amended BETWEEN: JEAN-PIERRE HUDON Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-767-99 BETWEEN: JACQUES HAMEL, Liquidator of the Estate of GEORGE SCANLAN, deceased Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-768-99 BETWEEN: GÉRALD M. HARQUAIL Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-125-00 BETWEEN: BERNARD GIRARD Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-126-00 BETWEEN: DENYSE FRANK GIRARD Appellant and HER MAJESTY THE QUEEN Respondent Heard at Montréal, Québec, on Wednesday, October 10, 2001. ...