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FCA

Transcanada Pipelines Ltd. v. The Queen, 2001 DTC 5626, 2001 FCA 314

BETWEEN:                                               TRANSCANADA PIPELINES LIMITED                                                                                                                                                        Appellant                                                                              - and-                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                           Heard at Calgary, Alberta, on October 9, 2001.                               ... CONCURRED IN BY:                                                                                                         SEXTON J.A.                                                                                                                                                    ... BETWEEN:                                               TRANSCANADA PIPELINES LIMITED                                                                                                                                                        Appellant                                                                              - and-                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                         REASONS FOR JUDGMENT ROTHSTEIN J.A. ...
FCA

Moss v. Canada, 2001 FCA 353

Docket: A-1-00 BETWEEN:          DANNY MOSS       Applicant                  and                 HER MAJESTY THE QUEEN Respondent Docket: A-2-00 BETWEEN:          DANNY MOSS       Appellant                  and                 HER MAJESTY THE QUEEN Respondent Docket: A-8-00 BETWEEN: ROCHELLE MOSS       Appellant                  and                 HER MAJESTY THE QUEEN Respondent Docket: A-9-00 BETWEEN: ROCHELLE MOSS       Applicant                  and                 HER MAJESTY THE QUEEN Respondent           Heard at Winnipeg, Manitoba, on November 20, 2001          Judgment delivered at Winnipeg, Manitoba, on November 21, 2001 REASONS FOR JUDGMENT BY:     SHARLOW J.A. ... Docket: A-1-00 BETWEEN:          DANNY MOSS       Applicant                  and                 HER MAJESTY THE QUEEN Respondent Docket: A-2-00 BETWEEN:          DANNY MOSS       Appellant                  and                 HER MAJESTY THE QUEEN Respondent Docket: A-8-00 BETWEEN: ROCHELLE MOSS       Appellant                  and                 HER MAJESTY THE QUEEN Respondent Docket: A-9-00 BETWEEN: ROCHELLE MOSS       Applicant                  and                 HER MAJESTY THE QUEEN Respondent     REASONS FOR JUDGMENT SHARLOW J.A. [1]                 We have concluded, notwithstanding the able submissions of counsel for the appellants and the applicants, that the Tax Court Judge made no error that warrants the intervention of this Court. [2]                 First, there was evidence on which the Tax Court Judge could conclude that the properties that the appellants claimed to be their principal residence were properties acquired as inventory. ... Sharlow"                              J.A. Winnipeg, Manitoba November 21, 2001      FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                          A-1-00 STYLE OF CAUSE:                          Danny Moss v. ...
FCA

1057811 Ontario Inc. v. Canada (Minister of National Revenue), 2002 FCA 112

Canada (Minister of National Revenue), 2002 FCA 112 Date: 20020320 Docket: A-639-99                                                                                                                     Neutral citation: 2002 FCA 112 CORAM:        ROTHSTEIN J.A.        ... EVANS J.A.     BETWEEN:                    1057811 ONTARIO INC., o/a HERMAN'S WESTDALE AUTO         Applicant- and- THE MINISTER OF NATIONAL REVENUE Respondent                                                                                                                                                                                                                REASONS FOR JUDGMENT OF THE COURT                                               (Delivered from the Bench at Toronto, Ontario,                                                            on Tuesday, March 19, 2002) ROTHSTEIN J.A. [1]                 The Applicant has not persuaded us of any reviewable error by the Trial Judge. ... "Marshall Rothstein"                                                                                                                                                                                J.A.                                                                                                                        ...
TCC

Chronis v. The Queen, 2010 DTC 1188 [at at 3441], 2010 TCC 218

Signed at Ottawa, Canada, this 4th day of May 2010.         "Robert J. Hogan" Hogan J.       Citation: 2010 TCC 218 Date: 20100504 Dockets: 2006-3485(IT)G 2006-3693(GST)I BETWEEN:   BASIL CHRONIS,   Appellant, and   HER MAJESTY THE QUEEN,   Respondent.     ... Signed at Ottawa, Canada, this 4th day of May 2010.           "Robert J. ...
FCA

Trillium Labels Inc. v. Canada (Minister of National Revenue), 2001 FCA 60

Canada (Minister of National Revenue), 2001 FCA 60 Date: 20010314 Docket: A-319-99                                                                                                                                                                                                                                                                    Neutral citation: 2001 FCA 60 CORAM:        ROTHSTEIN J.A.        ... MALONE J.A.             BETWEEN:                           TRILLIUM LABELS INC.                                                                                                                                             Applicant                                                                                                                                                                                                                                                                                                               - and-                                                                                                                                                                                                                       MINISTER OF NATIONAL REVENUE Respondent                                                                              Heard at Toronto, Ontario, Tuesday, March 13, 2001 Judgment delivered from the Bench at Toronto, Ontario, on Tuesday, March 13, 2001 REASONS FOR JUDGMENT OF THE COURT BY:                                 MALONE J.A.                                                                              ...
FCA

Daconart Investments Ltd. v. Canada, docket A-365-93

J U D G M E N T                         The appeal is dismissed with costs.                                                                              ... DÉCARY J.A.          CHEVALIER D.J.                          IN THE MATTER of the Income Tax Act       BETWEEN:                           DACONART INVESTMENTS LTD.,                                                              Appellant,                                 - and-                             HER MAJESTY THE QUEEN,                                                             Respondent.                           ... Certified true translation       A. Poirier           IN THE FEDERAL COURT OF APPEAL                                       A-365-93                      IN THE MATTER of the               Income Tax Act       BETWEEN:           DACONART INVESTMENTS LTD.,                                   Appellant,                      - and-               HER MAJESTY THE QUEEN,                                  Respondent.                                      ...
FCA

Canada v. Besselt, docket ITA-8787-93

BETWEEN:                               HER MAJESTY THE QUEEN                                                                                                      Applicant                                                    - and-                                                                                               GEORGE F. ... Giles"                                                                                                         A.S.P.                           ... BESSELT                                                                                                Respondent                                                     AMENDED REASONS FOR ORDER AND ORDER                                                                                                                                                           ...
FCA

Turner v. Canada, 2005 FCA 340

Canada, 2005 FCA 340 Date:  20051024   Docket: A-542-03   Citation:  2005 FCA 340     CORAM:      DÉCARY J.A. ...   [10]            I would dismiss the appeal with costs.                           ... Létourneau J.A.     DATED:                                                                                  October 24, 2005     APPEARANCES:       Lency Turner   FOR HERSELF     Martin Gentile   FOR THE RESPONDENT     SOLICITORS OF RECORD:       Lency Turner Chicoutimi, Quebec   FOR HERSELF     John H. ...
FCA

Suchon v. Canada, 2002 FCA 282

BETWEEN:                                                                      JOHN SUCHON                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                Heard at Toronto, Ontario, on June 12, 2002                                        Judgment delivered at Ottawa, Ontario on July 3, 2002 REASONS FOR JUDGMENT BY:                                                                               SHARLOW J.A. CONCURRED IN BY:                                                                                                            LINDEN J.A                                                                                                                                         ROTHSTEIN J.A.. ... BETWEEN:                                                                      JOHN SUCHON                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                         REASONS FOR JUDGMENT Sharlow J.A. [1]                 This is an appeal from the decision of the Tax Court rendered on October 10, 2001, reported as Suchon v. ...
FCTD

Edwards v. Canada (Customs and Revenue Agency), 2002 FCT 618

Canada (Customs and Revenue Agency), 2002 FCT 618                                                                                                                                              Date: 20020531                                                                                                                                         Docket: T-1030-01                                                                                                                    Neutral Citation: 2002 FCT 618 Between:                                      GRACE EDWARDS AND KENNETH EDWARDS                                                                                                                                                       Applicants                                                                              - and-                                       CANADA CUSTOMS AND REVENUE AGENCY                                                                                                                                                    Respondent                                                             REASONS FOR ORDER PINARD, J.:         The applicants seek judicial review of a decision under section 18.1 of the Federal Court Act, R.S.C. 1985, c. ...                                                                  * * * * * * * * * * * * [10]       In Boudreault v. ... JUDGE OTTAWA, ONTARIO May 31, 2002                                                        FEDERAL COURT OF CANADA                                                                     TRIAL DIVISION                                 NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                            T-1030-01 STYLE OF CAUSE:                                            Grace Edwards and Kenneth Edwards v. ...

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