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SEXTON J.A.                                    SHARLOW J.A.                                                                                   BETWEEN: MINISTER OF NATIONAL REVENUE   Appellant and ASHOK KUMAR Respondent           Heard at Toronto, Ontario, on September 13, 2007. ... Deputy Attorney General of Canada     FOR THE APPELLANT   Matthew Wilton and Associates, Barristers & Solicitors Toronto, Ontario     FOR THE RESPONDENT     ...

BETWEEN:   GERTRUD NEUHAUS   Applicant   and   HER MAJESTY THE QUEEN   Respondent     Hearing held at Ottawa, Ontario, October 16, 2002.   ... BETWEEN:   GERTRUD NEUHAUS   Applicant   and   HER MAJESTY THE QUEEN   Respondent       REASONS FOR JUDGMENT OF THE COURT (Delivered at the hearing at Ottawa, Ontario, October 16, 2002)     NOËL J.A ... HER MAJESTY THE QUEEN     PLACE OF HEARING:                     OTTAWA, ONTARIO     DATE OF HEARING:                        OCTOBER 16, 2002     REASONS FOR JUDGMENT:       NOËL J.A.     ...

[OFFICIAL ENGLISH TRANSLATION]     REASONS FOR JUDGMENT, SECOND AMENDMENT   Angers J ... (b) Licence and registration     2001 $ 2002 $ 2003 $ Appellant, according to estimate:-          licence  -          registration   160.00 or half 510.00 or half   160.00 or half 510.00 or half    80.00   255.00 According to calculations:-          licence-        registration   160.00 510.00   160.00 510.00    80.00 255.00 According to receipts at trial:-          licence-        registration   48.00 221.00   48.00 221.00   40.00 221.00   On this issue, the respondent accepts the amounts as indicated on the receipts.   ... (h) Gas, maintenance, repairs     2001 $ 2002 $ 2003 $ Appellant, according to estimate:-          gas      -          repairs     1,000.00 or half 200.00 or half   1,000.00 or half 200.00 or half   800.00   100.00 According to calculations:-          gas-          repairs   1,000.00 200.00   1,000.00 200.00   800.00 100.00   In this category, no specific or reliable evidence was submitted. ...

Date: 20000321 Docket: A-576-97 CORAM:      DÉCARY J.A.          SEXTON J.A.          ... BETWEEN:      ANNE GOETZ-RAPCEWICZ      Appellant          - and- HER MAJESTY THE QUEEN Respondent      REASONS FOR JUDGMENT      (Delivered from the Bench at Toronto, Ontario on      Tuesday, March 21, 2000) SEXTON J.A ... Chapman                          Barrister & Solicitor                          Law Chambers, Suite 2200                          181 University Avenue                          Toronto, Ontario                          M5H 3M7                                                       For the Appellant                          Morris Rosenberg                          Deputy Attorney General of Canada                              For the Respondent                          FEDERAL COURT OF APPEAL Date: 20000321 Docket: A-576-97                                                   BETWEEN:                                                                           ANNE GOETZ-RAPCEWICZ                               Appellant                              - and-                                                               HER MAJESTY THE QUEEN                          Respondent                                                   REASONS FOR JUDGMENT                          ...

Constitution Act, 1867  , ss. 91  , 92(2)  .   Education and Hospitalization Tax Act, R.S.S. 1953, c. 61, s. 5(3).   ... Consideration   Value of consideration- general rule                      7.   ... Remittance                                                    Determination of net tax   Net tax of a registrant                        29.   ...

Date: 19991007 Docket: A-714-96 CORAM:      DÉCARY J.A.          LINDEN J.A.          ROBERTSON J.A.      IN RE THE INCOME TAX ACT      BETWEEN:      HER MAJESTY THE QUEEN Appellant      (Respondent)     - and- DARIO DEPAOLI Respondent (Appellant)      Docket: A-720-96      IN RE THE INCOME TAX ACT BETWEEN: HER MAJESTY THE QUEEN Appellant      (Respondent)     - and- SANDRA DEPAOLI Respondent (Appellant)      REASONS FOR JUDGMENT      (Delivered orally from the Bench at Toronto, Ontario on      Thursday, October 7, 1999) ROBERTSON J.A.: [1]      Despite Ms. ... Langley                                           For the Respondents                                  SOLICITORS OF RECORD:          Morris Rosenberg                          Deputy Attorney General of Canada                                  For the Appellant                          Wilson, Vukelich                          Barristers & Solicitors                          Suite 710                          60 Columbia Way                          Markham, Ontario                          L3R 0C9                                  For the Respondents                          FEDERAL COURT OF APPEAL Date: 19991007 Docket: A-714-96                          IN RE THE INCOME TAX ACT                                                   BETWEEN:                          HER MAJESTY THE QUEEN      Appellant      (Respondent)     - and-                          DARIO DEPAOLI Respondent (Appellant)                          AND      Docket: A-720-96                          BETWEEN                          HER MAJESTY THE QUEEN Appellant      (Respondent)     - and-                          SANDRA DEPAOLI Respondent (Appellant)                                                                                 REASONS FOR JUDGMENT                                                                                                          ...

Justice Roy   T-1504-12 BETWEEN:   YANEV SUISSA     Applicant and     ATTORNEY GENERAL OF CANADA     Respondent     T-1505-12 BETWEEN:   AVITAL SUISSA     Applicant and     ATTORNEY GENERAL OF CANADA     Respondent   T-1506-12 BETWEEN:   JUDITH SUISSA     Applicant and     ATTORNEY GENERAL OF CANADA     Respondent   T-1508-12 BETWEEN:   LIOR SUISSA     Applicant and     ATTORNEY GENERAL OF CANADA     Respondent   T-1509-12 BETWEEN:   DAVID SUISSA     Applicant and     ATTORNEY GENERAL OF CANADA     Respondent   T-1510-12 BETWEEN:   EREZ SUISSA     Applicant and     ATTORNEY GENERAL OF CANADA     Respondent                REASONS FOR JUDGMENT AND JUDGMENT   [1]                The applicants are members of the same family. ... Attorney General of Canada     PLACE OF HEARING:                   Montréal, Quebec   DATE OF HEARING:                     June 11, 2013   REASONS FOR JUDGMENT:       ROY J. AND JUDGMENT   DATED:                                             August 23, 2013       APPEARANCES:   Michael Leibov   FOR ALL APPLICANTS   Louis Sébastien FOR THE RESPONDENT               SOLICITORS OF RECORD:   BCF LLP Montréal, Quebec   FOR ALL APPLICANTS William F. ...

Denis Pelletier J.A.             Certified true translation François Brunet, LLB, BCL   FEDERAL COURT OF APPEAL   SOLICITORS OF RECORD       DOCKET:                                                                               A-531-04   APPEAL FROM A DECISION OF JUDGE PAUL BÉDARD OF THE TAX COURT OF CANADA OF AUGUST 4, 2004, CASE No. 2003­‑4406(IT)I.   ... LÉTOURNEAU J.A.                         PELLETIER J.A.   BETWEEN: JAN STOHL Appellant and HER MAJESTY THE QUEEN Respondent     JUDGMENT               The appeal is dismissed without costs.           “Robert Décary” J.A.         Certified true translation François Brunet, LLB, BCL ...

Applicant and   PACESHIP YACHT WITH REGISTRATION # 13D 6732   and   THE OWNER AND ANY OTHER PERSONS WITH A CLAIM ON THE YACHT WITH REGISTRATION # 13D 6732   and   JOHANNE CARON Respondents     and   JOHANNE CARON   Plaintiff by Counterclaim and   BOULET LEMELIN YACHT INC.   and   LOMBARD CANADA INSURANCE   Plaintiffs by Counterclaim               ASSESSMENT OF COASTS – REASONS     DIANE PERRIER, ASSESSMENT OFFICER     [1]                On January 31, 2007, the respondent and plaintiff by counterclaim, Johanne Caron, discontinued her counterclaim. ... Paceship Yacht with registration # 13D 6732 et al.   REASONS BY                                                  DIANE PERRIER, ASSESSMENT OFFICER   DATED:                                                             December 17, 2007       WRITTEN SUBMISSIONS:   Tatiana Debbas   FOR THE APPLICANT Johanne Caron   FOR THE RESPONDENT/PLAINTIFF BY COUNTERCLAIM     SOLICITORS OF RECORD:   Marc Lemaire Robinson, Sheppard, Shapiro Montréal, Quebec   FOR THE APPLICANT Tremblay, Bois, Mignault, Lemay Chicoutimi, Quebec   FOR THE PLAINTIFF BY COUNTERCLAIM Lombard Canada Insurance               ...

DESJARDINS, J.A.          MCDONALD, J.A. BETWEEN:      DARSHEN NARANG      o/s S+D NARANG FARMS      Appellant     - and-      HER MAJESTY THE QUEEN, as      represented by the Minister of      Employment and Immigration,      the Attorney General for Canada      and the Department of National Revenue      Respondents Heard at Vancouver, British Columbia on April 30, 1998 Judgment delivered at Vancouver, British Columbia on April 30, 1998 REASONS FOR JUDGMENT BY:      STRAYER, J.A. ... Strayer"                                  J.A. Vancouver, British Columbia April 30, 1998      FEDERAL COURT OF APPEAL Date: 19980430 Docket: A-201-97 BETWEEN:      DARSHEN NARANG      o/s S+D NARANG FARMS      Appellant     - and-      HER MAJESTY THE QUEEN      as represented by the Minister      of Employment and Immigration,      the Attorney General for Canada      and the Department of National Revenue      Respondents      FEDERAL COURT OF APPEAL      NAMES OF COUNSEL AND SOLICITORS OF RECORD DATED:                  April 30, 1998 COURT NO.:              A-201-97 STYLE OF CAUSE:          Darshen Narang and others                      v.                      ... APPEARANCES:      Mr. Darshen Narang      for Appellant      Mr. Brent Paris          for Respondent SOLICITORS OF RECORD:      George Thomson          for Respondent      Deputy Attorney General      of Canada           REASONS FOR JUDGMENT      ...