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Paris DATE OF JUDGMENT: April 5, 2019 APPEARANCES:     Counsel for the Appellant: J. ... Drouin Deputy Attorney General of Canada Ottawa, Canada   [1]   R.S.C., 1985, c. 1 (5th Supp.). [2]   Shell Canada Ltd. v. ... Canada, 2002 FCA 260 at paragraph 36. [12]   McGillivray Restaurant Ltd. v. ...

Frail has been with R&D Partners since its establishment in 2002. ... Business Number XXXXXXXX             2.         NEQ: XXXXXXXX             3.         ... Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]        I will refer to Mr. ...

However that decision was overturned by the Federal Court of Appeal [2002] T.C.J. ... Buckingham, 2011 FCA 142 (“ Buckingham ”) and Balthazard v. Canada, 2011 FCA 331 (“ Balthazard ”). In Balthazard, Mainville J.A. summarized the matter as follows (para. 32): 32.   (…) a.   ...

Personnes non désignées nommément (2) Le ministre ne peut exiger de quiconque — appelé « tiers » au présent article — la fourniture de renseignements ou production de documents prévue au paragraphe (1) concernant une ou plusieurs personnes non désignées nommément, sans y être au préalable autorisé par un juge en vertu du paragraphe (3). ... Jarvis, 2002 SCC 73, [2002] 3 S.C.R. 757 (Jarvis), which holds that taxpayers who are under investigation are entitled to protection under section 7 of the Charter. [30] According to the appellant, the investigators did not inform him of his Charter rights, which violates the principles laid down in Jarvis. ... (the “ Charter ”). ...

Appendix A     Docket: 2014-4290(IT)G BETWEEN: BAREJO HOLDINGS ULC, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... THE QUEEN   REASONS FOR ORDER BY: The Honourable Justice Patrick Boyle   DATE OF ORDER: October 4, 2018   REPRESENTATIVES:     Counsel for the Appellant:   Guy Dupont, Anne Sophie Villeneuve and   Brandon D. Wiener ## Counsel for the Respondent:   Simon Petit, Philippe Dupuis     and Julian Hohlhuter   COUNSEL OF RECORD:     For the Appellant:   Guy Dupont & Anne Sophie Villeneuve       Firm:   For the Appellant:   Firm:   Davies Ward Phillips and Vineberg   Brandon D. ...

R (1991) 92 DTC 6031 (Fed CA) (“ Friedberg ”) (affirmed by the Supreme Court of Canada) where Justice Linden indicated at page 6032: (...)   ... The Queen, 2011 SCC 10 (“ Backman ”), “motivation is that which stimulates a person to act, while intention is a person’s objective or purpose in acting” (para. 22). ... Spiro DATE OF JUDGMENT: October 7, 2022 APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Dan Daniels and Emmanuel Gibson   COUNSEL OF RECORD: For the Appellant: Name: N/A   Firm:   For the Respondent: François Daigle Deputy Attorney General of Canada Ottawa, Canada     [1] The Appellant’s lack of donative intent is sufficient to determine this appeal. ...

BMO chose to borrow those funds from third parties. i.     Tower Structure [4]   It would not have been tax efficient for BMO to simply borrow the funds and lend them to the Harris Group. ... B.   Tax Benefit [22]   Subsection 245(1) defines a “tax benefit” as a reduction, avoidance or deferral of tax. ... The Queen (2002 CarswellNat 3103). In that informal procedure decision, Associate Chief Judge Bowman (as he then was) allowed the $200 exemption in subsection 39(2) to be applied to reduce the taxpayer’s foreign exchange gain on the sale of shares. ...

Roberts stated that the entry on the invoice for days worked from 25-06-2012 to 29-06-2012 (second page of the bundle) – referring to “ 30 appointments x 14 = 420 ” was not written by him entirely although he acknowledged he had written the words “ 30 appointments ” but not the subsequent calculation “ x 14 = 420 ”. ... Zwolinski stated he knew Roberts had worked – at some point between 2002 and 2004- as a telemarketer for a broker who was selling products offered by Clarica. ... Pentney Deputy Attorney General of Canada Ottawa, Canada For the Intervenor: Name: N/A Firm:     ...

Signed at Ottawa, Canada, this 5 th day of October 2011.     “F.J. Pizzitelli” Pizzitelli J.         ... Canada (C.A.), [2002] 4 F.C.396, relied upon in City Water above in par 29 thereof, Noel J. ...

Canada, 2002 SCC 46, 2002 DTC 6969, describes this as the need to look at the commerciality of the activity in question. [8]       In the oft-quoted decision of the former Chief Justice Bowman in Gartry v. ... Pizzitelli” Pizzitelli J.   APPENDIX A                               CITATION: 2015 TCC 97 COURT FILE NOs.: 2012-1431(IT)G; 2013-203(IT)G STYLE OF CAUSE: THE STANDARD LIFE ASSURANCE COMPANY OF CANADA AND HER MAJESTY THE QUEEN PLACE OF HEARING: Toronto, Ontario DATES OF HEARING: October 6, 7, 8, 9, 2014 and March 26 and 27, 2015 REASONS FOR JUDGMENT BY: The Honourable Justice F.J. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...