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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 ...