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FCTD

Monforton v. Canada (Customs and Revenue Agency), 2001 FCT 1387

MICHELINE CLAIRE MONFORTON                                                    MR. NELSON PHILIP MONFORTON                                                                                                                                                   Applicants                                                                               and                                        CANADA CUSTOMS AND REVENUE AGENCY                                                                                                                                                Respondent                                                   REASONS FOR ORDER AND ORDER BLAIS J. [1]                 This is a motion brought on behalf of the applicants pursuant to Rules 369 and 30(1)(b) of the Federal Court Rules, 1998, for: 1.        ... Pierre Blais                                           Judge OTTAWA, ONTARIO December 17, 2001 ...
SCC

Reference re Goods and Services Tax, [1992] 2 SCR 445, [1992] GSTC 2

E‑15, ss. 122  , 123  , 221  , 240  , 346  .                      Appeal ‑‑ Reference ‑‑ Abstract question ‑‑ Whether Court should decline to answer question.                      ... MacKenzie, [1982] 2 S.C.R. 9.   Statutes and Regulations Cited   Constitution Act, 1867  , ss. 91(3)  , 92(13)  , 102  , 103  , 104  , 105  , 106  , 125  , 126  .   ... Constitutional Question 5                      Section 126   of the Constitution Act, 1867   provides:                      126.   ...
FCA

Owen Holdings Ltd v. Canada, docket A-542-96

HEALD D.J.             BETWEEN:                                                OWEN HOLDINGS LTD.                                                                                                                       ... Isaac"                                                                                                           C.J.                                                                                                                                                                                                                                            ... Appellant                                    (Respondent by Cross-Appeal)                                         - and-                    HER MAJESTY THE QUEEN                                                                    Respondent                                       (Appellant by Cross-Appeal)                                               REASONS FOR JUDGMENT             [1] Rule 82(1) reads as follows:        82 ...
FCA

Lakeway Truck Centre Ltd. v. Canada, 2007 FCA 160

Appellant and   HER MAJESTY THE QUEEN   Respondent           Heard at Ottawa, Ontario, on April 18, 2007. ... Denis Pelletier" J.A.     FEDERAL COURT OF APPEAL   NAMES OF COUNSEL AND SOLICITORS OF RECORD       DOCKET:                                                    A-498-05     STYLE OF CAUSE:                                    Lakeway Truck Centre Ltd. and Her Majesty the Queen     PLACE OF HEARING:                              Ottawa, Ontario     DATE OF HEARING:                                April 18, 2007     REASONS FOR JUDGMENT OF THE COURT BY:        Sexton, Pelletier, and Malone JJ.A.   ... APPEARANCES:   François Baril FOR THE APPELLANT     Bobby Sood FOR THE RESPONDENT     SOLICITORS OF RECORD:   Gowling Lafleur Henderson LLP Ottawa, Ontario   FOR THE APPELLANT   John H. ...
FCA

Location Robert Ltée v. Canada, 2010 FCA 31

LÉTOURNEAU J.A.                         TRUDEL J.A.   BETWEEN:   A-237-09 LOCATION ROBERT LTÉE   Appellant and HER MAJESTY THE QUEEN   Respondent    -------------------------------     A-240-09 TRANSPORT ROBERT (1973) LTÉE   Appellant and HER MAJESTY THE QUEEN   Respondent REASONS FOR JUDGMENT     LÉTOURNEAU J.A.     ... “Gilles Létourneau” J.A.   “I agree             Pierre Blais J.A.”   “I agree             Johanne Trudel J.A.”       ... TRUDEL J.A.     DATED:                                                          January 27, 2010     APPEARANCES:   Serge Fournier   FOR THE APPELLANT   Stéphanie Dion Jean-Robert Noiseux   FOR THE RESPONDENT     SOLICITORS OF RECORD:   BCF, LLP Montréal, Quebec   FOR THE APPELLANT   John H. ...
FCTD

Artemis Holdings Ltd. v Canada (Customs and Revenue Agency), 2002 FCT 504

Artemis Holdings Ltd. v Canada (Customs and Revenue Agency), 2002 FCT 504 Date: 20020430 Docket: T-433-02 Neutral citation: 2002 FCT 504 BETWEEN:                                                          ARTEMIS HOLDINGS LTD.                                                                                                                                                        Applicant                                                                                  and                                       CANADA CUSTOMS AND REVENUE AGENCY                                                                                                                                                    Respondent                                                             REASONS FOR ORDER HARGRAVE P. [1]         These reasons arise out of the Applicant's motion to allow the sole officer and shareholder of this one-person company, Mr. ... Hargrave"                                                                                                                      Prothonotary Vancouver, British Columbia 30 April 2002                                                     FEDERAL COURT OF CANADA                                                                  TRIAL DIVISION                               NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                             T-433-02 STYLE OF CAUSE:                           Artemis Holdings Ltd. v. ...
FCTD

Canada (National Revenue) v. Money Stop Ltd., 2013 FC 684

Justice Zinn     BETWEEN:   THE MINISTER OF NATIONAL REVENUE       Applicant   and         THE MONEY STOP LTD and TEL SUTHERLAND       Respondents                REASONS FOR ORDER AND ORDER   [1]                Paragraph 6 of my Order dated February 7, 2013 [the Sentencing Order] reads as follows: 6.  ... DATED:                                             June 19, 2013       WRITTEN REPRESENTATIONS BY:   Wendy Bridges                                FOR THE APPLICANT Nil                                FOR THE RESPONDENTS                                   SOLICITORS OF RECORD:   WILLIAM F. PENTNEY Deputy Attorney General of Canada Edmonton, Alberta         FOR THE APPLICANT- NIL-           SELF-REPRESENTED       RESPONDENTS            ...
FCA

1536378 Ontario Limited (B-Pro Grooming) v. Canada (National Revenue), 2007 FCA 334

SHARLOW J.A.                         RYER J.A.   BETWEEN: Docket: A-36-07   1536378 ONTARIO LIMITED O/A B-PRO GROOMING  Appellant   and   THE MINISTER OF NATIONAL REVENUE   Respondent   AND BETWEEN: Docket: A-37-07   1536378 ONTARIO LIMITED O/A B-PRO GROOMING  Appellant   and     THE MINISTER OF NATIONAL REVENUE Respondent   AND BETWEEN: Docket: A-38-07   1536378 ONTARIO LIMITED O/A B-PRO GROOMING  Appellant   and   THE MINISTER OF NATIONAL REVENUE Respondent   AND BETWEEN: Docket: A-39-07   GINGER HODGKINSON  Appellant   and   THE MINISTER OF NATIONAL REVENUE Respondent   AND BETWEEN:   Docket: A-40-07   1536378 ONTARIO LIMITED  Appellant   and   THE MINISTER OF NATIONAL REVENUE Respondent AND BETWEEN:   Docket: A-41-07   KRISTA M. ... DELIVERED FROM THE BENCH BY:     SEXTON J.A.     APPEARANCES:   MR. JEFFREY RADNOFF FOR THE APPELLANT   MR. ... DEPUTY ATTORNEY GENERAL OF CANADA   TORONTO, ONTARIO     FOR THE RESPONDENT     ...
FCA

GUY GERVAIS V. HER MAJESTY THE QUEEN, 2018 FCA 3

Gendron acquired by way of the gift 0 cents and by way of the share purchase $1,00. ... DATED: JANUARY 9, 2018 APPEARANCES: Serge Fournier   For the Appellant Josée Tremblay   For the Respondent SOLICITORS OF RECORD BCF, LLP For the Appellant   Nathalie G. Drouin Deputy Attorney General of Canada For the Respondent     ...
FCA

Duchesnay v. Canada (Minister of National Revenue), 2002 FCA 27

Canada (Minister of National Revenue), 2002 FCA 27                                                                                                                                             Date: 20020122                                                                                                                                          Docket: A-408-01 Neutral Citation: 2002 FCA 27 BETWEEN: ANNE DUCHESNAY Appellant- and- In the matter of the Income Tax Act,- and- In the matter of an assessment or assessments established by the Minister of National Revenue under one or more of the following Acts: the Income Tax Act, the Canada Pension Plan and the Employment Insurance Act; Respondent ASSESSMENT OF COSTS- REASONS FRANÇOIS PILON Assessment Officer [1]         On August 1, 2001, the Court dismissed the appellant's motion to stay the execution of the trial order in the following words: "[Translation] The motion to stay the execution of the trial order and the sale of the seized movable property is dismissed with costs. ... Halifax, Nova Scotia January 22, 2002                           François Pilon                        Assessment Officer Certified true translation Suzanne M. ... FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD FILE NO:                                  A-408-01 BETWEEN: ANNE DUCHESNAY Appellant- and- In the matter of the Income Tax Act, Respondent ASSESSMENT IN WRITING WITHOUT PERSONAL APPEARANCE REASONS OF:                                    François Pilon, Assessment Officer PLACE OF ASSESSMENT: Halifax, Nova Scotia DATE OF REASONS:                         January 22, 2002 SOLICITORS OF RECORD: Hickson Noonan Sillery, Quebec                                                                               for the appellant Morris Rosenberg Deputy Attorney General of Canada Ottawa, Ontario                                                                                          for the respondent ...

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