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FCA

Boulanger v. HMQ-Canada, 2004 DTC 6192, 2003 FCA 332

BETWEEN:                                                              CLAUDE BOULANGER                                                                                                                                                        Appellant                                                                                  and HMQ- CANADA                                                                                                                                                    Respondent                                      Hearing held at Ottawa, Ontario, on September 9, 2003.                                ... CONCURRED IN BY:                                                                                                         NADON J.A.                                                                                                                                            ... BETWEEN:                                                              CLAUDE BOULANGER                                                                                                                                                        Appellant                                                                                  and                                                                     HMQ- CANADA                                                                                                                                                    Respondent                                                         REASONS FOR JUDGMENT LÉTOURNEAU J.A [1]         The Court has before it two appeals involving the same facts and issues (docket A-539-02, Boulanger and A-540-02, Dufour). ...
FCTD

Canada (National Revenue) v. St. Jean, 2011 FC 662

Jean, 2011 FC 662 Federal Court Cour fédérale     Date: 20110608 Docket: T-1373-10 Citation: 2011 FC 662 BETWEEN:   THE MINISTER OF NATIONAL REVENUE       Applicant   and       DALE E. ... JEAN       Respondent                  ASSESSMENT OF COSTS- REASONS Charles E. ... McCabe   FOR THE APPLICANT n/a   FOR THE RESPONDENT   SOLICITORS OF RECORD:   Myles J. ...
FCA

Pavage St-Eustache ltée v. Canada (Attorney General), 2013 FCA 14

Nadon” J.A.     “I concur.             Johanne Gauthier J.A.”   “I concur.             ... TRUDEL J.A.   DATED:                                                                                 January 17, 2013     APPEARANCES:   Mark Paci Lise Gagnon FOR THE APPELLANT     Louis Sébastien Valérie Messore FOR THE RESPONDENT         SOLICITORS OF RECORD:   Pateras & Iezzoni Inc. Montreal, Quebec   FOR THE APPELLANT     William F. Pentney Deputy Minister of Justice and Deputy Attorney General of Canada   FOR THE RESPONDENT         ...
FCA

Xco Investments Ltd. v. Canada, 2007 FCA 53

Appellant and HER MAJESTY THE QUEEN Respondent           A-613-05 WEST TOPAZ PROPERTY LTD. Appellant and HER MAJESTY THE QUEEN Respondent                 REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Vancouver, British Columbia, on January 17, 2007)     LÉTOURNEAU J.A ... MALONE J.A.   DELIVERED FROM THE BENCH BY:                 LÉTOURNEAU J.A.       ...
FCA

Grenier v. Canada, 2008 FCA 63

LÉTOURNEAU J.A.                         TRUDEL J.A.   BETWEEN: RAYNALD GRENIER Appellant and HER MAJESTY THE QUEEN Respondent     REASONS FOR JUDGMENT   TRUDEL J.A ... “Johanne Trudel” J.A.     I concur.      Alice Desjardins J.A.   I agree.      Gilles Létourneau J.A.                   Certified true translation   Brian McCordick, Translator FEDERAL COURT OF APPEAL   SOLICITORS OF RECORD       DOCKET:                                                                               A-54-07   STYLE OF CAUSE:                                                               RAYNALD GRENIER v.                                                                                                 ...
FCTD

Mackay v. Canada (Customs and Revenue Agency), 2002 FCT 234

Canada (Customs and Revenue Agency), 2002 FCT 234                                                                                                                                                            Date: 20020304 Docket: T-2075-00 Neutral citation: 2002 FCT 234                                                                                                                                                            Ottawa, Ontario, Monday, the 4th day of March, 2002. PRESENT:      The Honourable Mr. Justice MacKay BETWEEN:                                                          ALASDAIR MACKAY                                                                                                                                             Applicant                                                                        - and-                                 HER MAJESTY THE QUEEN, representing THE                                 CANADA CUSTOMS AND REVENUE AGENCY                                                                                                                                         Respondent                                        REASONS FOR ORDER AND ORDER [1]                 These reasons concern the disposition of the application by Alasdair MacKay for judicial review and an order setting aside the decision made at the Surrey Taxation Centre of the Canada Customs and Revenue Agency ("CCRA") on October 12, 2000 which denied the applicant's request for waiver or adjustment of interest assessed in relation to income tax arrears for the years 1988 and 1989. [2]                 After consideration of submissions made, by Mr. ... Andrew MacKay                                                                                                                                                                                                                   Judge    Ottawa, Ontario March 4, 2002 FEDERAL COURT OF CANADA              TRIAL DIVISION             Date: 20020304                   Docket: T-2075-00 BETWEEN:            ALASDAIR MACKAY                                                Applicant                          - and-     HER MAJESTY THE QUEEN,                 representing THE CANADA CUSTOMS AND REVENUE                        AGENCY                                            Respondent                                                                                     REASONS FOR ORDER AND ORDER                                                                                                                   ...
FCTD

Canada (National Revenue) v. Earby, 2008 FC 1024

Earby, 2008 FC 1024     Date: 20080911 Docket: T-71-07 Citation: 2008 FC 1024 BETWEEN: MINISTER OF NATIONAL REVENUE Applicant and   NORMAN EARBY Respondent   ASSESSMENT OF COSTS REASONS   DIANE PERRIER, ASSESSMENT OFFICER   [1]                On March 26, 2008, the Court allowed the applicant’s application under section 231.7 of the Income Tax Act (hereinafter “ITA”) with costs only because a third party disclosed to the applicant the documents requested in a notice of request for information dated July 26, 2006 ...   [3]                The fees to be assessed are allowed in the amount of $1,339.20. ... A certificate of assessment will be issued for this amount.   MONTRÉAL, QUEBEC September 11, 2008      DIANE PERRIER ASSESSMENT OFFICER           Certified true translation Brian McCordick, Translator                                                              FEDERAL COURT                                                                                                                                     SOLICITORS OF RECORD   DOCKET:                                          T-71-07     Between:   MINISTER OF NATIONAL REVENUE                                                                                                                                               Applicant                                                                             AND   NORMAN EARBY                                                                                                                                           Respondent     WRITTEN ASSESSMENT OF COSTS   PLACE OF ASSESSMENT: Montréal, Quebec   REASONS BY DIANE PERRIER, ASSESSMENT OFFICER   DATED:                                  September 11, 2008     SOLICITORS OF RECORD:   John Sims Deputy Attorney General of Canada Ottawa, Ontario                                                                        For the applicant   Yanofsky, Gelber, Mancuso Montréal, Quebec                                                                    For the respondent     ...
FCA

Provost v. Canada (National Revenue), 2005 FCA 165

PELLETIER J.A.     BETWEEN: A‑192‑04   FRANCINE PROVOST Appellant and   THE MINISTER OF NATIONAL REVENUE Respondent  ________________________ A‑193‑04   TIBÉRIO MASSIGNANI Appellant and   THE MINISTER OF NATIONAL REVENUE Respondent       Hearing held at Montréal, Quebec, on May 5, 2005.   ... PELLETIER   DELIVERED FROM THE BENCH BY:                          LÉTOURNEAU J.A.       ...
TCC

Pepin v. The Queen, 2011 TCC 424

The Queen, 2011 TCC 424         Docket: 2007-2051(IT)G   BETWEEN: JEAN-PIERRE PÉPIN, Appellant, and   HER MAJESTY THE QUEEN, Respon dent.   ... "Réal Favreau" Favreau J.           Translation certified true on this 23rd day of December 2011.         ... "Réal Favreau" Favreau J.             Translation certified true on this 23rd day of December 2011.         ...
FCA

Canada v. Gilbert, 2007 FCA 136

DÉCARY J.A.                         NADON J.A.   A-547-05 BETWEEN: HER MAJESTY THE QUEEN Appellant and ADELA GILBERT Respondent       A-548-05   BETWEEN:   HER MAJESTY THE QUEEN Appellant and PIERRE GILBERT Respondent     Hearing held at Montréal, Quebec, on February 21, 2007. ... DÉCARY J.A.   DATE OF REASONS:                                                           April 4, 2007     APPEARANCES:   Jane Meagher Marie-Aimée Cantin   FOR THE APPELLANT   Paul Ryan FOR THE RESPONDENT       SOLICITORS OF RECORD:   John H. ...

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