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Canada (Minister of National Revenue), 2002 FCT 422 at paras. 45, 47, 218 F.T.R. 296). ... MINISTER OF NATIONAL REVENUE   PLACE OF HEARING: HEARD BY ONLINE VIDEO CONFERENCE   DATE OF HEARING: JUNE 23, 2020   REASONS FOR JUDGMENT BY: RENNIE J.A.   ... DATED: JULY 8, 2020 APPEARANCES: Leigh Somerville Taylor Mireille Dahab   FOR THE APPELLANT / RESPONDENT BY CROSS-APPEAL   Michael Ezri Darren Prevost Katie Beahen Sandra Tsui FOR THE RESPONDENT / APPELLANT BY CROSS-APPEAL SOLICITORS OF RECORD: Leigh Somerville Taylor Toronto, Ontario Dahab Law Markham Ontario   For The Appellant / RESPONDENT BY CROSS-APPEAL Nathalie G. ...

RIVOALEN J.A.   BETWEEN: HER MAJESTY THE QUEEN Appellant and LARRY THOMPSON and THOMPSON BROS. ... RIVOALEN J.A.   DATED: jUNE 20, 2022   APPEARANCES: Ron D.F. Wilhelm Eric Brown For The Appellant Robert A. ...

SHARLOW J.A.                                                                                                                                                         ... MENDOZA                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                             ___________________________________________________                                                                                                                                                         A-119-02 BETWEEN:                                                         ENCARNACION MENDOZA                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                    Heard at Vancouver, British Columbia on January 14, 2003                       Judgment delivered from the Bench at British Columbia on January 14, 2003 REASONS FOR JUDGMENT OF THE COURT BY:                                                     SEXTON J.A. ... Canada [2002] S.C.C. 46 was released. This decision clarified the reasonable expectation of profit test. ...

Nikolaisen, 2002 SCC 33). The determination of whether there has been an abuse of process is a question of law reviewable on the correctness standard (Law Society of Saskatchewan v. ... Roussel” J.A.   SCHEDULE A       Appeal Appellant Name (Last name, first name) 1. 2012-4997(IT)G Sachs, Harald 2. 2013-1179(IT)G Hunt, Eamonn 3. 2013-1184(IT)G Vassallo, Rita 4. 2013-1667(IT)G Duczman, John 5. 2013-175(IT)G Wood, James 6. 2013-1915(IT)G Kowalski, Richard 7. 2013-1916(IT)G Kowalski, Athena 8. 2013-2022(IT)G Larouche, April 9. 2013-3587(IT)G Gaspari, Peter 10. 2013-4037(IT)G Bigness, Robert 11. 2013-4052(IT)G Hergott, Jeffrey 12. 2013-4053(IT)G Caro, Joseph 13. 2013-4055(IT)G Blair, Paul 14. 2013-4058(IT)G Blair, Deborah 15. 2013-4176(IT)G Farough, Charles 16. 2013-4226(IT)G Masse, Alan 17. 2013-4227(IT)G Egglezos, Bill 18. 2013-4228(IT)G Bastien, Thomas 19. 2013-4229(IT)G Brouwer, Michael 20. 2013-4235(IT)G Scholey, Debra 21. 2013-4243(IT)G Hwong, Peter 22. 2013-4268(IT)G Piper, Brian 23. 2013-4322(IT)G Laporte, Dan 24. 2013-4325(IT)G Dupuis, Rachelle 25. 2013-4395(IT)G O'Connor, Jack 26. 2013-4396(IT)G Leiper, William 27. 2013-4445(IT)G Chin, Vun Kuan 28. 2013-4446(IT)G Wong, Jacob 29. 2013-4447(IT)G Marling, David 30. 2013-4454(IT)G Predhomme, Michael 31. 2013-4458(IT)G Thibert, Pauline                                                                                   32. 2013-4498(IT)G Marling, Angela 33. 2013-4515(IT)G Adams, Michael 34. 20a13-4656(IT)G Marontate, Robert 35. 2013-4657(IT)G Christianson, Darla 36. 2013-4703(IT)G Readner, Jordan 37. 2014-125(IT)G Turner, Martin 38. 2014-148(IT)G Bertozzi, Marcello 39. 2014-1665(IT)G Chin, Vun Kuan 40. 2014-1784(IT)G Isaacs, Mark 41. 2014-1785(IT)G Morin, Cody 42. 2014-2070(IT)G Marling, Angela 43. 2014-2199(IT)G Urbanowski, Terry 44. 2014-3403(IT)G Van Tankeren, Erik 45. 2014-3720(IT)G Kreutz, Justin 46. 2014-3904(IT)G Tankeren, Sarai Van 47. 2014-4025(IT)G Hwong, Peter 48. 2014-4056(IT)G Ursulan, Judith 49. 2014-4073(IT)G MacDonald, Todd 50. 2014-4074(IT)G Jackson, Alysa 51. 2014-433(IT)G Tavares, Eulin 52. 2014-436(IT)G Tavares, Frank 53. 2014-4361(IT)G Neaves, Aaron 54. 2014-649(IT)G Cail, James 55. 2014-722(IT)G Hybschmann, Nick 56. 2014-956(IT)G Scanlan, Tracey 57. 2014-957(IT)G De Boon, Henry 58. 2014-958(IT)G Wilson, James 59. 2014-959(IT)G Nellis, Mark 60. 2014-977(IT)G Marontate, Denise 61. 2014-997(IT)G Wong, Agnes 62. 2014-998(IT)G Wong, Peter 63. 2016-1608(IT)G Cail, Hazel 64. 2016-1701(IT)G Davey, Judy 65. 2016-3530(IT)G Van Tankeren, Erik 66. 2016-3988(IT)G Mantei, Armin 67. 2016-5256(IT)G Avery, Heath                                                                                         68. 2016-667(IT)G Urbanowski, Nicholas 69. 2016-668(IT)G Mazur, Jonathan Robert 70. 2016-771(IT)G Ursulan, Bryan 71. 2016-774(IT)G Ursulan, Judith 72. 2016-789(IT)G Wong, Agnes 73. 2016-790(IT)G Wong, Jacob 74. 2016-793(IT)G Toyad, Policarp 75. 2016-877(IT)G Isaacs, Mark 76. 2016-879(IT)G Mantei, Armin 77. 2018-4215(IT)G Richter, Wayne 78. 2019-614(IT)G Brouwer, Michael FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-60-24   STYLE OF CAUSE: THE ESTATE OF TERRY URBANOWSKI AND 78 RELATED APPEALS AS SET OUT IN SCHEDULE A v. ... Pniowsky Matthew Dalloo   For The Appellants   Lindsay Tohn   For The Respondent   SOLICITORS OF RECORD: Thompson Dorfman Sweatman LLP Winnipeg, Manitoba   For The Appellants   Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent     ...

BETWEEN:                                                              SHEILA LYNN MATTE                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                    Heard at Vancouver, British Columbia, on January 16, 2003            Judgment delivered from the Bench at Vancouver, British Columbia, on January 16, 2003 REASONS FOR JUDGMENT OF THE COURT BY:                                                   STRAYER J.A.                                                                                                                                             ... BETWEEN:                                                              SHEILA LYNN MATTE                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                         REASONS FOR JUDGMENT                                (Delivered from the Bench at Vancouver, British Columbia                                                                  on January 16, 2003) STRAYER J.A ... Marshall [2002] Carswell Tax Partner Cases Release 7, pp. 3,4). It was this conclusion to which the findings of the Court of Appeal were directed. ...

Appellant and HER MAJESTY THE QUEEN Respondent                   Heard at Vancouver, British Columbia, on March 1, 2011. ... Nikolaisen, [2002] 2 S.C.R. 235. [11]            Imperial argues that the Judge erred, at paragraph 26 of his reasons, by stating that there was nothing in writing evidencing the verbal agreement.  ... LAYDEN-STEVENSON J.A.   DELIVERED FROM THE BENCH BY:           DAWSON J.A.       ...

  [2]                In a decision dated June 16, 2009 and reported at 2009 TCC 325, Justice Webb (Judge) of the Tax Court of Canada rejected Mr Ballantyne’s submission that the Minister of National Revenue (Minister) had erroneously included in his income for the 2001 and 2002 taxation years income that he had earned from his commercial fishing business. [3]                The Judge held that the income in question was not situated on a reserve and was therefore not exempt from tax under paragraph 87(1)(b) of the Indian Act, R.S.C. 1985, c. ... “I agree             J.D. Denis Pelletier J.A.”   “I agree             Carolyn Layden-Stevenson J.A.”   ... Scarcero FOR THE APPELLANT     Bonnie F. Moon Melissa Danish FOR THE RESPONDENT       SOLICITORS OF RECORD:   D’Arcy & Deacon LLP Winnipeg, Manitoba FOR THE APPELLANT / APPLICANT   Myles J. ...

BETWEEN:                                                     SMX SHOPPING CENTRE LTD.                                                                                                                                                        ... Appellant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                                         REASONS FOR JUDGMENT SHARLOW J.A. [1]         This is an appeal by SMX Shopping Centre Ltd. of a judgment of the Tax Court dated October 8, 2002, dismissing an appeal from a reassessment made under the Income Tax Act, R.S.C. 1985, c. 1 (5 th supp.). ... Canada, [2002] T.C.J. No. 698 (QL), 2003 D.T.C. 487, [2003] C.T.C. 2672 (T.C.C.). ...

Canada, 2012 DTC 5031 [at at 6682], 2011 FCA 355       Federal Court of Appeal Cour d'appel fédérale   Date: 20111215 Docket: A-222-11   Citation: 2011 FCA 355   CORAM:       EVANS J.A.                            ... Nikolaisen, 2002 SCC 33. I am not persuaded that the judge erred in law or that any of his factual findings disclose palpable or overriding error ... HER MAJESTY THE QUEEN     PLACE OF HEARING:                                       CALGARY, ALBERTA     DATE OF HEARING:                                         DECEMBER 14, 2011     REASONS FOR JUDGMENT BY:                     LAYDEN-STEVENSON J.A..   ...

Judgment of Snider J. [5]                Snider J. found that: 1.         ... Van Egmond (2002), 215 D.L.R. (4 th) 697 (B.C.C.A.). Van Egmond was a criminal case decided by the British Columbia Court of Appeal. ... ARTISTIC IDEAS INC.                                          Respondent PLACE OF HEARING:                    TORONTO, ONTARIO DATE OF HEARING:                      FEBRUARY 14, 2005 REASONS FOR JUDGMENT BY:                           ROTHSTEIN J.A. ...