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BETWEEN:                                                         HER MAJESTY THE QUEEN                                                                                                                                                        Appellant                                                                                  and                                                                 BRIAN ROY FINCH                                                                                                                                                    Respondent                                                         REASONS FOR JUDGMENT RICHARD C.J. [1]                 This is an appeal from a decision of the Tax Court of Canada, dated September 17, 2002, awarding costs to the respondent's counsel in the lump sum of $25,000: Finch v. ... Canada, 2002 FCA 194, [2002] F.C.J. No. 754 (QL).                    [2]                 Although the Tax Court judge gave the parties an opportunity to be heard on the issue of costs, he made his determination in a manner inconsistent with the directions of the Federal Court of Appeal. ... Canada, 2002 FCA 194, [2002] F.C.J. No. 754.     [7]                 Accordingly, the Federal Court of Appeal allowed the Minister's appeal on the award of costs and referred the matter back to the Tax Court judge for redetermination after the parties had an opportunity to be heard: [6] The appeal will be allowed and the matter will be referred back to the Tax Court Judge so that he may again dispose of the issue of costs in a manner consistent with these reasons and after giving the parties an opportunity to be heard. ...

Canada, 2002 FCA 334 at paragraphs 23-24.     "J. Edgar Sexton" J.A.     ... MINISTER OF NATIONAL REVENUE     MOTION DEALT WITH IN WRITING WITHOUT APPEARANCE OF PARTIES     REASONS FOR ORDER BY:                                              SEXTON J.A.   ... Rankin FOR  THE APPELLANT   Roger Leclaire Justine Malone FOR THE RESPONDENT     SOLICITORS OF RECORD:   Lang Michener LLP Ottawa, Ontario   FOR  THE APPELLANT   John H. ...

For 2002, her reported business income was $900.00, and the expenses were $26,946.94. Accordingly, she claimed business losses of $19,406.79 in 2001, and $26,046.94 in 2002. ... Canada, [2002] 2 S.C.R. 645, 2002 SCC 46, for determining whether expenses are deductible under subsection 18(1) of the Income Tax Act. ...

(the ITA) with respect to the appellant’s 2002, 2003 and 2004 taxation years. ... The offer was accepted on or before September 22, 2002. At the time it was accepted, the share capital held by Mr. ... Gendron was deemed to have acquired them at that same price. [11]            On October 7, 2002, Ms. ...

Johnson testified that there were approximately 70 in 2002 and 2003.   [7]                            Mr. ...       [56]                        The Crown argues that for 2002, Ms. ... Johnson’s income tax appeal for 2002 and 2003. The Crown is entitled to its costs in this Court and in the Tax Court.     ...

  [12]            However, the judge used the amounts of $12,436 for 2000, $9,898 for 2001 and $8,672 for 2002 reached by the property appraisal expert retained by the respondent at the objections stage. ...   [31]            At the objection stage, the objections officer reduced the value of the benefit by taking the figures used by the Minister for 2000, 2001, 2002 (that is, $22,620, $22,620, $20,802) and decreasing them by $13,565, $16,103, $17,328 such that the value of the benefit was $9,055 for 2000, $6,517 for 2001 and $3,474 for 2002. ... Conclusions   [33]            For these reasons, I would allow the appeal for the sole purpose of establishing the value of the housing benefit for 2000, 2001, and 2002 at $9,055, $6,517 and $3,474, respectively ...

On June 5, 2002, Derek Prue requested a decision of the Minister.   6.       On June 10, 2002, RCMP Customs & Excise faxed a copy of Derek Prue’s appeal to Customs Collections in Calgary, Alberta.   7.       ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235: correctness on questions of law, and palpable and overriding error on questions of fact, or mixed fact and law where there is no extricable question of law.   ...

The Queen, 2002 FCA 258, 2002 D.T.C. 7190 and Groupe Desmarais Pinsonneault & Avard Inc. v. Canada (MNR), 2002 FCA 144.   [12]            In Meredith v. The Queen, above, Malone J.A. stated at paragraphs 11, 12 and 15: 11.       ... Canada (MNR), 2002 FCA 144 is instructive on the issue of control. There, Noël J.A. writing for the Court indicated that the question is not whether the corporation did or did not exercise control, but whether it was in a position to do so. ...

Appellant and HER MAJESTY THE QUEEN Respondent                 Hearing held at Montréal, Quebec, on December 10, 2007. ... Nikolaisen, 2002 SCC 33.   [7]                Finally, as mentioned earlier, the appellant alleged that the judge imposed on it the penalty set out in section 285 of the Act. ... Létourneau J.A.     DELIVERED FROM THE BENCH BY:     LÉTOURNEAU J.A.       ...

EVANS J.A.                         MALONE J.A.   A-18-06 BETWEEN:   JAMES TAYLOR Appellant and   HER MAJESTY THE QUEEN Respondent     A-16-06 BETWEEN:   DONALD JORDAN Appellant and   HER MAJESTY THE QUEEN Respondent     A-17-06 BETWEEN:   ISRAEL CHAFETZ Appellant and   HER MAJESTY THE QUEEN Respondent   Heard at Vancouver, British Columbia, on January 15, 2007. ... Nickolaisen, [2002] 2 S.C.R. 235, 2002 SCC 33.   [8]                We are not persuaded that the Judge made any error warranting the intervention of this Court. ... Deputy Attorney General of Canada   FOR THE APPELLANT     FOR THE RESPONDENT     ...