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FCTD

Roitman v. Canada, 2005 FC 1385

The Plaintiff and Gold Seal objected to the reassessments of their 2000, 2001 and 2002 taxation years and provided the Minister with submissions in support of their position.                                                                       ... 6.              ... The Crown appealed the decision of the Tax Court of Canada in Franklin to the Federal Court of Appeal which gave Reasons for Judgment (2002 DTC 6803) on January 28, 2002. ... No. 1177 (F.C.T.D.), varied but not on this point, [2002] F.C.J. No. 427 (F.C.A.). [11]           Water's Edge Village Estates (Phase II) Ltd. v. ...
FCTD

Fabi v. Canada (Minister of National Revenue), 2006 DTC 6169, 2004 FC 1779

(the trustee), and a notice of this proposal dated August 11, 2003, was served on the creditors. [7]        On August 27, 2003, through Daniel Phaneuf, collection officer with the Canada Customs and Revenue Agency (the Agency), the agency sent the trustee proof of a claim amounting to $183,621.09, representing taxes owed for 1991, 1992, 1993, 1994, 1995, 2001 and 2002. [8]        Despite the fact that the Agency refrained from voting on Mr. ...             (3)        The Supreme Court of Canada's judgment in M & D Farm Ltd. v. ... Jarvis, [2002] 3 S.C.R. 757 at paragraph 51). The relevant principles from these authorities establish that the determination of a taxpayer's tax liability is a purpose related to the administration and enforcement of the Act. ...
FCTD

Daley v. Canada (Attorney General), 2016 FC 1154

II.                 Facts [2]                The applicant, Ms. Helen Daley, is a partner at the law firm of Wardle Daley Bernstein Bieber LLP, in Toronto, and is occasionally retained by the CRA for litigation. [3]                In 2002, the CRA investigated Mr. ... IV.              Issues [14]            This matter raises the following issues: 1.                   ... O. had already been interviewed a first time by the CRA in 2002 in the course of their investigation and the information provided formed the basis of the charges against Mr. ...
FCTD

Hamdan v. Canada (Citizenship and Immigration), 2019 FC 993

He entered Canada in 2002. The Refugee Protection Division [RPD] of the Immigration and Refugee Board [IRB] found him to be a Convention refugee in August 2004. [2]   In a decision dated October 18, 2018, the RPD granted the Minister’s application to cease the Applicant’s refugee protection because the reason for which he sought refugee status had ceased to exist. ... An American lawyer advised him that he would have a better chance of successfully claiming asylum in Canada and, thus, he entered Canada in 2002. ... DATED: July 25, 2019   APPEARANCES: Peter Edelman Erica Olmstead   For The Applicant   Cheryl Mitchell Aman Sanghera   For The Respondents   SOLICITORS OF RECORD: Edelman & Company Barristers and Solicitors Vancouver, British Columbia   For The Applicant   Attorney General of Canada Vancouver, British Columbia   For The Respondents     ...
FCTD

Lachapelle, (Re), 2007 FC 1161

The amounts received totalled $1,725,230.00, which Pierre Lachapelle had not declared in his 2002 tax return. ... “Richard Morneau” Prothonotary FEDERAL COURT   SOLICITORS OF RECORD       DOCKET:   IT A-3436-06   STYLE OF CAUSE:   IMPÔT SUR LE REVENU   against: PIERRE LACHAPELLE ET AL   PLACE OF HEARING:   Montréal, Quebec   DATE OF HEARING:   October 31, 2007   REASONS FOR ORDER:   PROTHONOTARY MORNEAU   DATED:   November 9, 2007     APPEARANCES:   Daniel Beauchamp   FOR THE JUDGMENT DEBTOR Louis-Frédérick Côté   FOR THE MIS EN CAUSE   SOLICITORS OF RECORD:   John H. ... Deputy Attorney General of Canada Montréal, Quebec   FOR THE JUDGMENT DEBTOR MCMillan Binch Mendelsohn LLP Montréal, Quebec   FOR THE MIS EN CAUSE                 ...
FCTD

Canada (Minister of National Revenue) v. Corriveau (Estate), 2003 FCT 122

Lawrence Corriveau, an indebtedness that is technically payable by the judgment debtor, and in view of the sums owing by the garnishee to the judgment debtor as fees, a garnishee order to show cause was issued on March 25, 2002, by which it was ordered that all sums due or becoming due by the garnishee to the judgment debtor, including in particular 30 per cent of the amount received by the garnishee from the Government of Quebec, be garnished in response to the certificates dated December 22, 1994, and January 17, 2002, filed against the judgment debtor by Her Majesty the Queen in right of Canada on the sum of $473,951.31. [6]         It appears that since then some interest has been added to the $473,951.31 and that a payment of $44,661.25 has been applied to the account since March 25, 2002. ... AND:                                                           BENOÎT PROULX This agreement reproduces the content of the agreement made at the commencement of this case between Mr. ... RICHARD MORNEAU, PROTHONOTARY DATED:                                      February 4, 2003 APPEARANCES: Nadine Dupuis                                                                     for the judgment creditor Pierre Fournier                                                                     for the garnishee SOLICITORS OF RECORD: Morris Rosenberg                                                                for the judgment creditor Deputy Attorney General of Canada William Noonan                                                     for the judgment debtor Sillery, Quebec Fournier et Associés                                                            for the garnishee Montréal, Quebec ...
FCTD

Horn v. Canada (National Revenue), 2010 FC 501

Canada (National Revenue), 2010 FC 501   Federal Court   Cour fédérale   Date: 20100506 Docket: T-2241-95 Citation: 2010 FC 501 BETWEEN: MARGARET HORN Plaintiff   and   HER MAJESTY THE QUEEN IN RIGHT OF CANADA AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE             Defendant   ABORIGINAL LEGAL SERVICES OF TORONTO   Intervener   and     Docket: T-2242-95 BETWEEN: SANDRA WILLIAMS Plaintiff   and   HER MAJESTY THE QUEEN IN RIGHT OF CANADA AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE   Defendant   ABORIGINAL LEGAL SERVICES OF TORONTO Intervener ASSESSMENT OF COSTS REASONS Bruce Preston Assessment Officer   [1]                By way of Reasons for Judgment and Judgment dated October 16, 2007 the Court awarded the Defendant party and party costs separately against each Plaintiff ... Shilling sought leave to appeal to the Supreme Court of Canada and on March 14, 2002, Shilling’s first Application for Leave to Appeal was denied ... Certificates of assessment will be issued.    “Bruce Preston” Assessment Officer Toronto, Ontario May 6, 2010 FEDERAL COURT   SOLICITORS OF RECORD     DOCKETS:                                         T-2241-95 / T-2242-95   STYLE OF CAUSE:                           MARGARET HORN v. ...
FCTD

Bewsher v. Canada, 2019 FC 1350

[p 563]       In  Cory, and for that matter in  Laskin, the court was also willing to apply the concept of mitigation of damages.  ... [p 581]   But, as these cases underline, equity cannot be rigidly applied.   ... There are any number of authorities that have applied those provisions in similar cases, notwithstanding attempts to escape their reach:   see Prentice, above; Lebrasseur v Canada, 2007 FCA 330, [2007] FCJ No 1365 (QL); Sherbanowski v Canada, 2011 ONSC 177, [2011] OJ No 55; O’Farrell et al v Attorney General of Canada et al, 2017 ONSC 931, 276 ACWS (3d) 263; Kift v Canada, [2002] OJ No 5448,2003 CanLII 11719 (ONSC); and Barry v AG of Canada, 2017 NBQB 121, 280 ACWS (3d) 865 [Barry].   ...
FCTD

Hussain v. Canada (Citizenship and Immigration), 2019 FC 1292

Between February 2001 and December 2002, Mr. Hussain’s mother and children obtained permanent resident status. ... APPELLANT: Yes.   (page 656, lines 48 and 49;   page   657, line1) […] MNISTER’S COUNSEL:   Did you divorce your wife in Pakistan before you came to Canada? ... DATED: October 11, 2019   APPEARANCES: Barbara Jackman   For The Applicant   Laoura Christodoulides For The Respondent   SOLICITORS OF RECORD: Jackman & Associates Toronto, Ontario   For The Applicant   Attorney General of Canada Toronto, Ontario   For The Respondent       ...
FCTD

Morrison v. Canada (National Revenue), 2016 FC 1145

As well, the Applicant was given relief from all penalties which amounted to $16,904.50 for 1997 and $19,830.85 for 1998. [7]                The CRA made settlement offers in 2002 and 2006, while the Objections were held in abeyance. ... DATED: OCTOBER 14, 2016   APPEARANCES: Ian Iatzko   For The Applicant   Andrea Jackett   For The Respondent   SOLICITORS OF RECORD: DioGuardi Tax Law Barristers and Solicitors Mississauga, Ontario   For The Applicant   William F. ... Deputy Attorney General of Canada Toronto, Ontario For The Respondent     ...

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