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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. ...