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Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235; Dunsmuir v. New Brunswick, 2008 SCC 9, [2008] 1 S.C.R. 190) ... “Marc Noël” J.A.   “I agree.        M. Nadon J.A.”   “I agree.        ... Pelletier J.A.   DATED:                                                                                  October 29, 2009     APPEARANCES:   Benoit Mandeville FOR THE APPELLANT   Monique Rhéaume FOR THE RESPONDENT     SOLICITORS OF RECORD:   John H. ...

I.       Overview.. 2 A.     Factual Background. 3 B.     The Minister’s Reassessment 8 C.     ... From 1989 to the end of 2002, STAB had assessed BC credit unions for a total of approximately $82,900,000. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235 [Housen]. Questions of law are reviewable on a standard of correctness. ...

LEBLANC J.A.   Date: 20211115 Dockets: A-260-20 (Lead) A-261-20 A-262-20 Citation: 2021 FCA 218 CORAM: WEBB J.A. ... Nikolaisen, 2002 SCC 33). V. Analysis A. The D2L Employee Trust Satisfies the Requirements to be an Employee Benefit Plan and a Prescribed Trust [22] The D2L Employee Trust was an employee benefit plan as defined in subsection 248(1) of the Act: • it was an arrangement; • Patricia Baker made a contribution to the D2L Employee Trust and she did not deal at arm’s length with the employer (D2L); and • payments were to be made from the D2L Employee Trust to or for the benefit of employees of D2L. [23] The exceptions to the definition of an employee benefit plan, as set out in paragraphs (a) to (e) of this definition, are not applicable to the D2L Employee Trust. [24] The D2L Employee Trust also satisfied the requirements for a prescribed trust as set out in paragraph 4800.1(a) of the Regulations: • it was a trust maintained primarily for the benefit of employees of D2L; • one of the main purposes of the D2L Employee Trust was to hold shares of the capital stock of D2L Holdings; and • D2L Holdings did not deal at arm’s length with D2L. [25] While the definitions of employee benefit plan and prescribed trust overlap in this case, they do not completely overlap. ... François Daigle Deputy Attorney General of Canada For The Respondent   ...

Canada (Attorney General), 2017 FCA 102 (“ TWN No. 1 ”) at para. 11; Copps v. Mikisew Cree First Nation, 2002 FCA 306, 293 N.R. 182 at para. 8. The “special role” recognizes that “in legal proceedings, Attorneys General represent the Crown and protect and advance the public interest”: TWN No. 1 para. 14; see also Tsleil-Waututh National v. Canada (Attorney General), 2017 FCA 174, 414 D.L.R. (4th) 373 at para. 22 (“ TWN No. 2 ”). ...

SPENCE Respondent  ---------------------------------------   A-363-10 BETWEEN: HER MAJESTY THE QUEEN Appellant and DAVID JOHN RATCLIFFE Respondent                 Heard at Toronto, Ontario, on June 8, 2011. ... R., [2002] 4 C.T.C. 2608, at paragraph 17) the cost may correspond to the fair market value, it is not necessarily the case ... STRATAS J.A.     DATED:                                                          June 13, 2011       APPEARANCES:   Charles Camirand   FOR THE APPELLANT   David J. ...

WOODS J.A.   BETWEEN:     DON GILLEN     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Saskatoon, Saskatchewan, on November 5, 2018. ... WOODS J.A.   BETWEEN:     DON GILLEN     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   This is an appeal from a judgment of Justice D’Arcy of the Tax Court of Canada dated August 30, 2017 (2017 TCC 163). ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235). [25]   Palpable and overriding error is a high standard. ...

Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235 (Housen). The standard of correctness applies to questions of law (see Housen at para. 8), but findings of fact or of mixed fact and law, unless there is an extricable question of law, are reviewable only where the court below has made a palpable and overriding error (see Housen at paras. 10 and 36). [4]   The appellant adds that this Court should not defer to a motions judge on findings of fact or mixed fact and law where that judge has failed to demonstrate impartiality. ... Clarke   For The Appellant   Perry Derksen   For The Respondent   SOLICITORS OF RECORD: QED Tax Law Corporation Vancouver, British Columbia   For The Appellant   Nathalie G. Drouin Deputy Attorney General of Canada   For The Respondent     ...

Canada, 2002 SCC 46, [2002] 2 S.C.R. 645 [Stewart] and whether he correctly applied those principles to the facts of the case. [4]   In my opinion, the Judge committed no error in reaching the conclusion that he did, and I would therefore dismiss the appeal. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235, apply in this case. In Oke v. ... HER MAJESTY THE QUEEN   PLACE OF HEARING: MontrEal, Quebec     DATE OF HEARING: December 11, 2018     REASONS FOR JUDGMENT: NADON J.A.     ...

Groupe AST operated a business that offered occupational health and safety services from 1989 and that had particularly rapid growth in the late 1990’s. [7]   In the fall of 2002, Automatic Data Processing (ADP), an unrelated corporation, expressed a “firm” intention to acquire Groupe AST. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235 [Housen], at paragraph 10; Canada Trustco Mortgage Co. v. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Montréal, QuEbec   DATE OF HEARING: OCTOBER 4, 2018   REASONS FOR JUDGMENT BY: NOËL C.J.   ...

MAXINE COLLINS Appellant and HER MAJESTY THE QUEEN Respondent     Dealt with in writing without appearance of parties.   ...   [5]                The notice of appeal states the following grounds of appeal: a.        ... Law Society of Alberta [2002] 3 S.C.R. 372 as dealing with individual police officers exercising discretion in laying charges and the exercise of prosecutorial discretion on a case by case basis rather than a general and planned policy never to enforce a criminal offence provision against a selected group of individuals.   ...