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FCA

Canada v. J. Hudon Enterprises Ltd., 2010 FCA 37

EVANS J.A.   STRATAS J.A.       BETWEEN: HER MAJESTY THE QUEEN Appellant and J. ... Nikolaisen, [2002] 2 S.C.R. 235, 2002 SCC 33, at para. 1.   In any event, the question of who owns purse money is ultimately a legal matter that cannot be determined solely on the basis of the subjective beliefs, opinions and conjectures of witnesses ... “David Stratas” J.A.       “I agree   M. Nadon J.A.”   “I agree   John M. ...
FCA

Canada v. Propep Inc., 2010 DTC 5088 [at at 6882], 2009 FCA 274

Respondent       Hearing held at Montréal, Quebec, on September 23, 2009. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235). She also had to identify the legal effects of the trust deed according to its wording and the circumstances surrounding its execution. ... “Marc Noël” J.A.     “I agree. M. Nadon J.A.”   “I agree. J.D. Denis Pelletier J.A.”       ...
FCA

Canada v. 3850625 Canada Inc., 2011 FCA 117

The Queen, 2000 D.T.C. 2009 (T.C.C.); aff’d (2001), 2002 D.T.C. 6701 (F.C.A.) ... Irving Oil Ltd. (2001), 2002 D.T.C. 6716 (F.C.A.) [Irving Oil], the Tax Court Judge found that the respondent’s “right to a refund interest arose in the course of managing its tax obligations. ...   [28]            I would dismiss the appeal with costs.   “Marc Noël” J.A.   ...
FCA

Roberto Aquilini et al. v. Her Majesty the Queen, 2021 FCA 206

Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235, at paras. 10-37; Benhaim v. ... A fair reading of his reasons reflects the focus on the allocation of the income of AIGLP and the losses of the GERI partnership. [50] The only partners of the GERI partnership, as set out in paragraph 99 of the Partial Agreed Statement of Facts and Schedule “A” to that agreement, were: Elisa Aquilini Francesco Aquilini Roberto Aquilini Paolo Aquilini Global Coin Corporation Cranberry Plantation Inc. [51] None of the EAFT, the FAFT, the RAFT, or the PAFT were partners of the GERI partnership. ... François Daigle Deputy Attorney General of Canada For The Respondent   ...
FCA

Akanda Innovation Inc. v. The Queen, 2018 FCA 200

LASKIN J.A.   BETWEEN:     AKANDA INNOVATION INC.     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Toronto, Ontario, on October 3, 2018. ... LASKIN J.A.   BETWEEN:     AKANDA INNOVATION INC.     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   This is an appeal from the Order of the Tax Court of Canada dated February 19, 2018 (2018 TCC 35). ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235 (Hospira Healthcare Corporation v. ...
FCA

Leonard v. Canada, 2022 FCA 195

Nikolaisen, 2002 SCC 33). IV. Analysis A. What Issues Were Before the Tax Court? ... R., 2002 D.T.C. 1204, [2002] 1 C.T.C. 2422 (T.C.C.), affirmed by the Federal Court of Appeal, 2002 D.T.C. 7395, [2003] 1 C.T.C. 53, set out the purpose of pleadings: 4 The purpose of pleadings is to define the issues in dispute between the parties for the purposes of production, discovery and trial. ... HIS MAJESTY THE KING   AND DOCKET: A-152-21   STYLE OF CAUSE: CAROL TENNEY v. ...
FCA

Envision Credit Union v. Canada, 2011 FCA 321

However, the Judge dismissed Envision’s appeal of the Minister’s reassessments for its 2002, 2003, and 2004 taxation years. ...     [10]            For the reasons that follow, I would dismiss the appeal.    ... Confirming the reassessments of Envision’s taxation years 2002, 2003, and 2004 was therefore appropriate.             ...
FCA

Sodecia Canada Investments Inc. v. Canada, 2024 FCA 216

BIRINGER J.A.     BETWEEN:     SODECIA CANADA INVESTMENTS INC.     Appellant     and     HIS MAJESTY THE KING     Respondent   Heard at Toronto, Ontario, on December 16, 2024. ... BIRINGER J.A.     BETWEEN:     SODECIA CANADA INVESTMENTS INC.     Appellant     and     HIS MAJESTY THE KING     Respondent   REASONS FOR JUDGMENT RENNIE J.A. [1] This is an appeal from a decision of the Tax Court of Canada (TCC), rendered March 27, 2024 (Sodecia Canada Investments, Inc. v. ... Nikolaisen, 2002 SCC 33, at para. 1). Here, there was evidence before the judge on the question of continuity of the appellant’s notice of assessment from preparation to transmission to printing and mailing. [15] Mr. ...
FCA

Pier 1 Imports (U.S.), Inc. v. Canada (Public Safety and Emergency Preparedness), 2019 FCA 258

In connection with paragraph 3 above, the parties each desire to find a valuation method, other than the deductive method and preferably the computed value if applicable, by which the value for duty of Pier 1’s goods may be ascertained from the period beginning March 3, 2002. ... GLEASON J.A.   DATED: OCTOBER 18, 2019   APPEARANCES: Joel Scheuerman Lauzanne Bernard Normand   For The Appellant   Louis Sébastien   For The Respondent   SOLICITORS OF RECORD: BCF LLP Montréal, Québec   For The Appellant   Nathalie G. Drouin Deputy Attorney General of Canada   For The Respondent     ...
FCA

Poulin v. Canada (Minister of National Revenue), 2003 FCA 50

Canada (Minister of National Revenue), 2003 FCA 50                                                                                                                                             Date: 20030130                                                                                                                                          Docket: A-526-01 Ottawa, Ontario, January 30, 2003 CORAM:        RICHARD C.J. ... CONCURRING:                       RICHARD C.J.                                                     ... Her Majesty the Queen, A-563-00, Neutral Citation 2002 FCA 96, March 15, 2002, para. 117 (per Décary J.A.). ...

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