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FCA

Canada v. Hamilton, 2002 DTC 6836, 2002 FCA 118

BETWEEN:                                                         HER MAJESTY THE QUEEN                                                                                                                                                        Applicant                                                                                  and                                                                 RAY F. ... CONCURRED IN BY:                                                                                                         DÉCARY J.A.                                                                                                                                               ...
FCA

Mirchandani c. Canada (Procureur Général), 2001 FCA 15

DÉCARY J.A.              LÉTOURNEAU J.A.                   BETWEEN:      A-402-00      MUKESH MIRCHANDANI      Applicant     - and-      THE ATTORNEY GENERAL OF CANADA      Respondent           A-399-00      ROUMEN MILEV      Applicant     - and-      THE ATTORNEY GENERAL OF CANADA      Respondent                A-400-00      HUSSAM BAWA      Applicant     - and-      THE ATTORNEY GENERAL OF CANADA      Respondent           A-407-00      EUGENE MARCOUX      Applicant     - and-      THE MINISTER OF NATIONAL REVENUE      Respondent           A-411-00      EUGENE MARCOUX      Applicant     - and-      THE MINISTER OF NATIONAL REVENUE      Respondent                Heard at Saskatoon, Saskatchewan, on Monday, February 12, 2001. ... REASONS FOR JUDGMENT OF THE COURT:      DESJARDINS J.A. Date: 20010219 Docket: A-402-00 Citation: 2001 FCA 15 CORAM:          DESJARDINS J.A.              DÉCARY J.A.              LÉTOURNEAU J.A.                   BETWEEN:      A-402-00      MUKESH MIRCHANDANI      Applicant     - and-      THE ATTORNEY GENERAL OF CANADA      Respondent           A-399-00      ROUMEN MILEV      Applicant     - and-      THE ATTORNEY GENERAL OF CANADA      Respondent                A-400-00      HUSSAM BAWA      Applicant     - and-      THE ATTORNEY GENERAL OF CANADA      Respondent           A-407-00      EUGENE MARCOUX      Applicant     - and-      THE MINISTER OF NATIONAL REVENUE      Respondent           A-411-00      EUGENE MARCOUX      Applicant     - and-      THE MINISTER OF NATIONAL REVENUE      Respondent                REASONS FOR JUDGMENT OF THE COURT      (Delivered from the bench on Monday, February 12, 2001) DESJARDINS J.A. [1]      We feel that this application for judicial review of a decision of Beaubier J. of the Tax Court of Canada must succeed. [2]      We find that Beaubier J.T.C.C., at pages 15 and 16 of his reasons, quoted from Wiebe Door Services Ltd. v. ...
FCA

Canada v. Irving Oil Ltd., 2002 DTC 6716, 2001 FCA 364

BETWEEN:                                                         HER MAJESTY THE QUEEN                                                                                                                                                        Appellant                                                                                  and                                                               IRVING OIL LIMITED                                                                                                                                                    Respondent                                               Heard at Toronto, Ontario, October 22, 2001                                   Judgment delivered at Ottawa, Ontario, November 27, 2001 REASONS FOR JUDGMENT BY:                                                                               SHARLOW J.A. CONCURRED IN BY:                                                                                                         LINDEN J.A.                                                                                                                                          ... BETWEEN:                                                         HER MAJESTY THE QUEEN                                                                                                                                                        Appellant                                                                                  and                                                               IRVING OIL LIMITED                                                                                                                                                    Respondent SHARLOW J.A. [1]                 The issue in this case is whether, for the purposes of the Income Tax Act, R.S.C. 1985 (5 th Supp.), c. 1, interest on an income tax refund received by the respondent in 1992 was income from an active business. ...
FCA

Sandvik Tamrock Canada Ltd. v. Canada (Deputy Minister of National Revenue), 2001 FCA 340

BETWEEN:                                       SANDVIK TAMROCK CANADA LIMITED and SECOROC, A DIVISION OF ATLAS COPCO CANADA INC.                                                                                                                                                      Appellants                                                                                  and                                  THE DEPUTY MINISTER OF NATIONAL REVENUE FOR CUSTOMS AND EXCISE                                                                                                                                                    Respondent                                            Heard at Ottawa, Ontario, on November 7, 2001.                                 ... CONCURRED IN BY:                                                                                                             STONE J.A.                                                                                                                                             ...
FCA

General Electric Capital Equipment Finance Inc. v. Canada, 2002 DTC 6734, 2001 FCA 392

BETWEEN: GENERAL ELECTRIC CAPITAL EQUIPMENT FINANCE INC.                                                                                                                                                          Appellant                                                                                                                                                                  - and-                                                                                                                                                                                                                                                                                                                     HER MAJESTY THE QUEEN Respondent                                                                                                                                                                                                                                                                                                                                                                                                            Docket: A-716-00 BETWEEN:                                            HER MAJESTY THE QUEEN         Appellant                                                                              - and-                                                   GENERAL ELECTRIC CAPITAL EQUIPMENT FINANCE INC. ... Appellant                                                                              - and-                                                                                                                                                                                                                                                                                                                     HER MAJESTY THE QUEEN Respondent                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Docket: A-716-00 BETWEEN:                                            HER MAJESTY THE QUEEN         Appellant                                                                              - and-                                                   GENERAL ELECTRIC CAPITAL EQUIPMENT FINANCE INC. ...
FCA

Université Laval v.Canada (minister of National Revenue), 2002 FCA 171

BETWEEN:                                                             UNIVERSITÉ LAVAL, c/o                                     vice-rectorat aux ressources humaines, Avantages sociaux,                                              Bureau 5333, Pavillon Jean-Charles-Bonenfant,                                                Université Laval, Québec, Quebec G1K 7P4                                                                                                                                                        Applicant                                                                                  and                                           THE MINISTER OF NATIONAL REVENUE,                                 165 de la Pointe-aux-Lièvres Sud, Québec, Quebec G1K 7L3                                                                                                                                                    Respondent                                                                         JUDGMENT The application for judicial review is dismissed with costs.                                                                                                                                          "Alice Desjardins"                                                                                                                                                                                                J.A. ... CONCURRED IN BY:                                                                                                 DESJARDINS J.A.                                                                                                                                                      ...
FCA

Foresbec Inc. v. Canada, 2002 FCA 186

INC.                                                                                                                                                      Appellants                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                                                                                                        Respondent                                                                         JUDGMENT The appeal is dismissed with costs.                                                                                                                                       ... INC.                                                                                                                                                      ...
FCTD

Jaylynn Enterprises Ltd. v. Canada (Minister of National Revenue), 2002 FCT 299

Canada (Minister of National Revenue), 2002 FCT 299                                                                                                                                              Date: 20020320                                                                                                                                             Docket: T-32-02                                                                                                                    Neutral Citation: 2002 FCT 299 Ottawa, Ontario, this 20 th day of March, 2002 Present: The Honourable Mr. Justice Pinard Between:                                 JAYLYNN ENTERPRISES LIMITED, a body corporate,                                 ROBERT J. ... RICHARDS;                                                                                                                                                       Applicants                                                                              - and-                                           THE MINISTER OF NATIONAL REVENUE;                                                                                                                                                    Respondent UPON MOTION by the respondent, the Minister of National Revenue, for: 1.                    ...
FCA

Canada v. Lao, 97 DTC 5498 (FCA)

LINDEN, J.A.                         McDONALD, J.A.       B E T W E E N:                                            HER MAJESTY THE QUEEN                                                                                                                         Appellant                                                                    -and-                                                             VINCENT LAO                                                                                                                      Respondent                                 HEARD at Toronto, Ontario, Thursday, October 23, 1997.       ... A-361-93           CORAM: STRAYER, J.A.                         LINDEN, J.A.                         McDONALD, J.A.       B E T W E E N:                                            HER MAJESTY THE QUEEN                                                                                                                         Appellant                                                                    -and-                                                             VINCENT LAO                                                                                                                      Respondent                                                 REASONS FOR JUDGMENT     LINDEN, J.A.:               While Mr. ...
FCTD

Beaudry v. Canada (Customs and Revenue Agency), 2001 FCT 1347

WOO                                                                                                                                                         Plaintiffs                                                                                  and                                  THE CANADA CUSTOMS AND REVENUE AGENCY                                             THE ATTORNEY GENERAL OF CANADA                                                                                                                                                                                                                                         Defendants                                                                             ORDER The defendants' motion to strike the application for a declaratory judgment made by the plaintiffs pursuant to ss. 18(1)(a) and (b) of the Federal Court Act and 7, 11(b), 24(1) and 26 of the Canadian Charter of Rights and Freedoms is allowed with costs. ... WOO                                                                                                                                                         Plaintiffs                                                                                  and                                  THE CANADA CUSTOMS AND REVENUE AGENCY                                             THE ATTORNEY GENERAL OF CANADA                                                                                                                                                                                                                                         Defendants                                                             REASONS FOR ORDER RICHARD MORNEAU, PROTHONOTARY: [1]                 The Court has before it a motion by the defendants to strike the application for a declaratory judgment made by the plaintiffs pursuant to ss. 18(1)(a) and (b) of the Federal Court Act and 7, 11(b), 24(1) and 26 of the Canadian Charter of Rights and Freedoms. [2]                 The reasons given by the defendants are that this Court has no jurisdiction to hear the said application since it is asking the Court to vacate the assessments made against the plaintiffs for the taxation years between 1982 and 1994. [3]                 The defendants further contended that the arguments made in support of the application are clearly without foundation and as such the application is frivolous or vexatious and an abuse of the process of this Court. ... Trad. a.                         Federal Court of Canada                                   Trial Division                                                              Date: 20011207                                                            Docket: T-783-00 Between: YVES BEAUDRY LAURENT BÉLANGER JAMES BULLOCK YVES CHARBONNEAU RICHARD CHARLTON MARIE-FRANÇOISE DESGRANGES DAVID ELKINS RAPHAËL EVANSON CHRISTOPHER W. ...

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