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Eventually, notices of reassessment were issued to the respondent for the 1990 and 1991 taxation years in September 2000 and August 2002 respectively. [4]                The Agency having taken no action to collect the tax debts before the expiry of the limitation periods, the respondent filed his application for judicial review on June 11, 2003 to prevent the Agency from taking any further action. [5]                On June 4, 2004, Mosley J. granted the application. ... ontario Limitations Act, 2002 (as amended by the Justice Statute Law Amendment Act, 2002, S.O. 2002, chapter 24, Schedule B)... 3.     ... (i)    a proceeding to recover money owing to the Crown in respect of, (i) fines, taxes and penalties, or (ii) interest that may be added to a tax or penalty under an Act;... ontario Loi de 2002 sur la prescription des actions (telle que modifiée par la Loi de 2002 modifiant des lois dans le domaine de la justice, L.O. 2002, chapitre 24, Annexe B) [...] 3.     ...

Canada, 2002 SCC 46, which clarified the law concerning the role of reasonable expectation of profit in determining the source of a taxpayer's income. The question to be decided is whether the decision under appeal can be allowed to stand in the light of 2002 SCC 46 "> Stewart. [4]                 Mr. ... In these circumstances, the objective criteria prescribed in [1978] 1 S.C.R. 480 "> Moldowan remain relevant, although the existence of a reasonable expectation of profit from the activity is only one of the circumstances that must be examined when ascertaining whether the taxpayer has a commercial intent: 2002 SCC 46 "> Stewart at paras. 5 and 55.. [12]            According to 2002 SCC 46 "> Stewart (at para. 50), in order to determine if a source of income exists a court should first ask: "is the activity of the taxpayer undertaken in pursuit of profit, or is it a personal endeavour? ...

JUSTICE LÉTOURNEAU   BETWEEN: BERNARD BROUSSEAU Appellant and HER MAJESTY THE QUEEN Respondent                   Motion in writing decided without appearance by the parties.   ... Seabird Island Indian Band (Assessor of) 2002 F.C.A. 288).   [6]                The final reason for a suspension is the fact that the appellant, without providing further details, will be out of the country until May 1, 2007. [7]                Under the circumstances, given the inadequate justification for the motion to suspend, I do not believe that it is in the interests of justice to grant it ... “Gilles Létourneau” J.A.           Certified true translation Mary Jo Egan, LLB           FEDERAL COURT OF APPEAL   SOLICITORS OF RECORD       DOCKET:                                                       A-454-06     STYLE OF CAUSE:                                       BERNARD BROUSSEAU v.                                                                         ...

BETWEEN:                                                         MARIE-CLAUDE BOUCHER                                                                                                                                                        Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                    Heard at Vancouver, British Columbia on January 26, 2004.                         ... Canada, [2003] 1 C.T.C. 2242, 2002 D.T.C. 2144 (T.C.C.). [2]                 The reassessment did not result in a tax liability for 1988, because the appellant had sufficient losses in that year to offset the unreported income. ... FEDERAL COURT OF APPEAL                               NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                                                     A-577-02 Appeal from the Judgment of a Tax Court proceeding of the Honourable Judge Gordon Teskey dated October 17, 2002 in Court file number 1999-4482(IT)G STYLE OF CAUSE:                                                                  Marie-Claude Boucher v. ...

NEAR J.A.     BETWEEN: JEAN BREAU   Appellant and THE MINISTER OF NATIONAL REVENUE   Respondent   Heard at Toronto, Ontario, on September 16, 2013. ... Jarvis, 2002 SCC 73, [2002] 3 S.C.R. 757.    [4]                Examining the interactions between the Canadian Revenue Agency’s audit and enforcement branches and applying Jarvis (especially paragraph 97), the Federal Court rejected Mr. ...   [10]            For the foregoing reasons, we shall dismiss the appeal, with costs.     ...

BETWEEN:                                                                                                                                                                                                                                 HER MAJESTY THE QUEEN                                                                                                                                                        Appellant                                                                                  and                                                             VASILIKI TSIAPRAILIS                                                                                                                                                    Respondent                                           Heard at Toronto, Ontario, on November 28, 2002.                                    ... She appealed, and in a decision reported at 2002 D.T.C. 1563, Associate Chief Judge Bowman of the Tax Court of Canada held that no part of the settlement was to be included in income. ... FEDERAL COURT OF APPEAL                  NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                           A-40-02 STYLE OF CAUSE:                                           HER MAJESTY THE QUEEN Appellant- and- VASILIKI TSIAPRAILIS Respondent PLACE OF HEARING:                                    TORONTO, ONTARIO DATE OF HEARING:                                      NOVEMBER 28, 2002 REASONS FOR JUDGMENT BY:              PELLETIER J.A. ...

(“Spike Marks” or the “appellant”) in respect of seven decisions (the “Decisions”) of the Canadian Border Services Agency (the “CBSA”) with respect to the classification of goods under the Customs Tariff, S.C. 1997, c. 36, and the imposition of duties under sections 42 and 43 of the Excise Act, 2001, S.C. 2002, c. 22. ... Nikolaisen, [2002] 2 S.C.R. 235, 2002 SCC 33).   Analysis [12]            At the heart of this appeal is the question of whether the CBSA has the power to assess or impose a liability on Spike Marks for the duties referred to in sections 42 and 43 of the Excise Act, 2001 in respect of the importation of the tobacco products under consideration, or whether the CBSA is only empowered to collect those duties once they have been imposed by the Minister of National Revenue in accordance with subsection 188(1) of the Excise Act, 2001 ... Michael Ryer” J.A.     APPENDIX Excise Act, 2001, S.C. 2002, c. 22.   42. (1) Duty is imposed on tobacco products manufactured in Canada or imported and on imported raw leaf tobacco at the rates set out in Schedule 1 and is payable   (a) in the case of tobacco products manufactured in Canada, by the tobacco licensee who manufactured the tobacco products, at the time they are packaged; and   (b) in the case of imported tobacco products or raw leaf tobacco, by the importer, owner or other person who is liable under the Customs Act to pay duty levied under section 20 of the Customs Tariff or who would be liable to pay that duty on the tobacco or products if they were subject to that duty ...

EVANS J.A.                         SHARLOW J.A.   BETWEEN: SANDRA GALLANT Appellant and HER MAJESTY THE QUEEN Respondent     REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Fredericton, New Brunswick, on May 27, 2010) EVANS J.A. [1]                This is an appeal by Sandra Gallant from a decision by the Tax Court of Canada (2009 TCC 91), in which Justice Angers dismissed her appeal from the reassessments by the Minister of National Revenue for her 2001 and 2002 taxation years. The Minister reassessed Ms Gallant for unreported business income of $114,365 for 2001, and $137,360 for 2002. ...   [7]                For these reasons, the appeal will be dismissed with costs.       ...

BETWEEN:                                               SVEDALA INDUSTRIES CANADA INC.                                                                                                                                                        ... Justice Campbell (reported at (2002), 226 F.T.R. 76). The issue, in our view, had been correctly decided by Mr. ... FEDERAL COURT OF APPEAL                               NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                                                    A-41-03 APPEAL FROM THE REASONS FOR ORDER AND ORDER OF THE FEDERAL COURT OF CANADA DATED DECEMBER 20, 2002, FILE NO. ...

PELLETIER J.A.                         MALONE J.A.   BETWEEN: JOSEPH MICHAEL SZUCH Appellant and HER MAJESTY THE QUEEN Respondent                 Heard at Saskatoon, Saskatchewan, on November 22, 2006. ... Szuch was required to pay child support for his two children in 2002 by virtue of a court order.  ... No other conclusion is possible on this record. [6]                Accordingly, the appeal for the 2002 taxation year will be dismissed but without costs.   ...