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Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235 at para. 8 (Housen); Canada v. ... HIS MAJESTY THE KING   PLACE OF HEARING: Montreal, Quebec     DATE OF HEARING: June 8, 2022     REASONS FOR JUDGMENT BY: LEBLANC J.A.     ... GLEASON J.A.     DATED: SEPTEMBER 15, 2022     APPEARANCES: Guillaume Rochon Marie Arcand For the appellant CONTACT LENS KING INC.   ...

Appellant and THE ATTORNEY GENERAL OF CANADA Respondent       REASONS FOR JUDGMENT STRATAS J.A.   ... Bransen Construction Ltd., 2002 NBCA 27 at paragraph 33. As a matter of common sense, any new reasons offered by a decision-maker after a challenge to a decision has been launched must be viewed with deep suspicion: R. v. ... "David Stratas" J.A.         “I agree      Marc Noël J.A.”   ...

RENNIE J.A.   BETWEEN:     HER MAJESTY THE QUEEN     Appellant     and     CHR INVESTMENT CORPORATION     Respondent   Heard by online video conference hosted by the registry on February 4, 2021. ... RENNIE J.A.   BETWEEN:     HER MAJESTY THE QUEEN     Appellant     and     CHR INVESTMENT CORPORATION     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1] The issue in this appeal is whether the Crown should be obligated to respond to six undertaking requests made during the discovery examination of the representative of the Crown. ... Nikolaisen, 2002 SCC 33. Questions of fact or mixed fact and law will be reviewed on the standard of palpable and overriding error, while questions of law will be reviewed on the standard of correctness. ...

WALKER J.A.   BETWEEN:     MARLENE ENNS     Appellant     and     HIS MAJESTY THE KING     Respondent   Heard at Edmonton, Alberta, on October 22, 2024. ... WALKER J.A.   BETWEEN:     MARLENE ENNS     Appellant     and     HIS MAJESTY THE KING     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1] This is an appeal from the Judgment of the Tax Court of Canada (2023 TCC 28, per Russell J.) that dismissed Marlene Enns’ appeal from the assessment issued under section 160 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ... Nikolaisen, 2002 SCC 33). IV. Analysis [21] Section 160 of the Act imposes a liability on the transferee of property in certain situations for the unpaid tax liability of the transferor. ...

Nikolaisen, 2002 SCC 33). As noted by this Court in Canadian Imperial Bank of Commerce v. ... Wall would be a builder as defined in section 123 of the ETA: “builder” of a residential complex […] means a person who constructeur Est constructeur d’un immeuble d’habitation […] la personne qui, selon le cas: (a) at a time when the person has an interest in the real property on which the complex is situated, […] engages another person to carry on for the person a) réalise, […] par un intermédiaire, à un moment où elle a un droit sur l’immeuble sur lequel l’immeuble d’habitation est situé: […] […] (iii) […] the construction […] of the complex, iii) […] la construction [...] de l’immeuble d’habitation; […] […] but does not include N’est pas un constructeur: (f) an individual described by paragraph (a) […] who […], f) le particulier visé aux alinéas a) […] qui, en dehors du cadre d’une entreprise, d’un projet à risques ou d’une affaire de caractère commercial: (ii) engages another person to carry on the construction […] for the individual (i) […] fait construire l’immeuble d’habitation […] […] otherwise than in the course of a business or an adventure or concern in the nature of trade, […] […] [24] Therefore, the critical issue in this appeal is whether Mr. ... Minister of National Revenue, [1986] 2 C.T.C. 259, 86 D.T.C. 6421 (F.C.T.D.): • the nature of the property sold; • the length of the period of ownership; • the frequency or number of similar transactions; • work expended on or in connection with the property; • the circumstances that were responsible for the sale of the property; • motive. [25] The tests are all based on the facts of the particular case and directly or indirectly lead back to the intention of the taxpayer. ...

CONCURRED IN BY: LASKIN J.A.   Date: 20230413 Docket: A-109-21 Citation: 2023 FCA 78 CORAM: WEBB J.A. ... Nikolaisen, 2002 SCC 33). V. Analysis [22] The focus in this appeal is on the interpretation of the exception contained in subsection 20(12) of the ITA. ... Webb” J.A. “ Nathalie Goyette ” J.A. “I agree. J.B. Laskin J.A.” FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-109-21   STYLE OF CAUSE: EMERGIS INC. v. ...

GOYETTE J.A.   Date: 20230608 Docket: A-113-22 Citation: 2023 FCA 130 CORAM: WEBB J.A. ... Nikolaisen, 2002 SCC 33). III. Analysis A. Finding that River Cree Made Taxable Supplies [37] There is no dispute that Access Cash owned the ATMs. ... This intention is to be determined in accordance with the ordinary rules governing the interpretation and construction of contracts. '" … At p. 563 the author states: " Besides the requirement that a joint venture must have a contractual basis, the courts have laid down certain additional requisites deemed essential for the existence of a joint venture. ...

Canada, [2002] T.C.J. No. 549, both of which support the point of view that subsection 317(3) of the ETA gives the Crown absolute ownership of the moneys identified in the requirement to pay on receipt thereof by the garnishee (Reasons, paragraphs 4 to 6) ...   [54]            I would dismiss the appeal with costs.   “Marc Noël” J.A.   “I agree.        Pierre Blais C.J.”   “I agree.        Johanne Trudel J.A.”       ...

Appellant and HER MAJESTY THE QUEEN Respondent       Heard at Ottawa, Ontario, on June 23, 2010. ... Reasons, paragraph 60 (same as item 5). 7.          Guy Fortin and Melanie Beaulieu, “The Meaning of the Expressions ‘In the Ordinary Course of Business’ and ‘Directly or Indirectly’”, Report of Proceedings of the Fifty-fourth Tax Conference, 2002 Conference Report (Toronto: Canadian Tax Foundation, 2003) 36:1-60. ... Sharlow”    J.A.     “I agree             M. Nadon J.A.”   “I agree             Carolyn Layden-Stevenson J.A.”         ...

Nikolaisen, 2002 SCC 33 at paragraph 8. If the correct standard of review was selected, the Judge’s application of that standard constitutes a question of mixed fact and law reviewable on a “palpable and overriding error” standard, unless an extricable error of law can be identified in his reasons: Housen, above at paragraphs 26, 37.   ... “Pierre Blais” Chief Justice     “I agree.             M. Nadon J.A.”             ...     [47]            Finally, the Delegate at paragraph 87 added that:   [Mr. ...