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FCA

Ladas v. Canada, 2002 FCA 237

Canada, 2002 FCA 237 Date: 20020605 Docket: A-46-01 Neutral citation: 2002 FCA 237 CORAM:        DÉCARY J.A. ... Judgment delivered from the Bench at Ottawa, Ontario, on June 5, 2002. ... Date: 20020605 Docket: A-46-01 Neutral citation: 2002 FCA 237 CORAM:        DÉCARY J.A. ...
FCA

Gabin v. Canada (National Revenue), 2002 FCA 471

Canada (National Revenue), 2002 FCA 471                                                                                                                                           Date: 20021126 Docket: A‑509‑00 Neutral citation: 2002 FCA 471   Between:                                                                 JACQUES GABIN                                                                                                                                                  Plaintiff                                                                              and                                          THE MINISTER OF NATIONAL REVENUE                                                                                                                                              Defendant                                                 ASSESSMENT OF COSTS- REASONS     SUZANNE DAVID, ASSESSMENT OFFICER     [1]                Last August 27, counsel for the defendant filed a bill of costs pursuant to the Court’s judgment on February 14, 2002, per Desjardins, Décary and Noël JJ.A., dismissing with costs the application for judicial review of a Tax Court of Canada decision ... “Suzanne David”                        Assessment Officer     MONTRÉAL, QUEBEC November 26, 2002     Certified true translation       Suzanne M. ... Tr., LL.L.                                                  FEDERAL COURT OF CANADA                                                              APPEAL DIVISION                                                         SOLICITORS OF RECORD       COURT FILE No.:                       A‑509‑00     BETWEEN:                                  JACQUES GABIN   and   THE MINISTER OF NATIONAL REVENUE       ASSESSMENT OF COSTS WITHOUT PERSONAL APPEARANCE     PLACE OF ASSESSMENT:        Montréal, Quebec   REASONS BY:                            SUZANNE DAVID, ASSESSMENT OFFICER   DATE OF REASONS:                 November 26, 2002       SOLICITORS OF RECORD:   Morris Rosenberg                                                         for the defendant Deputy Attorney General of Canada Ottawa, Ontario ...
FCA

Bell v. Canada, 2002 DTC 6780, 2002 FCA 7

Canada, 2002 DTC 6780, 2002 FCA 7 Date: 20020110 Docket: A-522-00 A-523-00 A-524-00 A-525-00 Neutral citation: 2002 FCA 7 CORAM:        STONE J.A. ... Judgment delivered at Ottawa, Ontario on January 10, 2002. REASONS FOR JUDGMENT BY:                                                                                                              CONCURRED IN BY: CONCURRING REASONS BY: CONCURRING REASONS IN RESULT ONLY BY: DISSENTING REASONS BY: Date: 20020110 Docket: A-522-00 Neutral citation: 2002 FCA 7 CORAM:        STONE J.A. ... DATED: January 10, 2002 APPEARANCES: Ms. Shelley J. Kamin FOR THE APPELLANT SOLICITORS OF RECORD: Shelley J. ...
FCA

Dion Neckwear Ltd. v. Christian Dior SA (2002), 215 DLR (4th) 413, 2002 FCA 29

Christian Dior SA (2002), 215 DLR (4th) 413, 2002 FCA 29 Federal Court Reports Christian Dior, S.A. v. ... (C.A.) [2002] 3 F.C. 405 Date: 20020123 Docket: A-258-00 Neutral citation: 2002 FCA 29 CORAM:        RICHARD C.J. ... Date: 20020123 Docket: A-258-00 Neutral citation: 2002 FCA 29 CORAM:        RICHARD C.J. ...
FCA

Sanford v. R., 2002 FCA 381

., 2002 FCA 381 Date: 20021009 Docket: A-810-00 Neutral citation: 2002 FCA 381 CORAM:        ROTHSTEIN J.A. ... Judgment delivered from the Bench at Winnipeg, Manitoba, on October 9, 2002. ... Date: 20021009 Docket: A-810-00 Neutral citation: 2002 FCA 381 CORAM:        ROTHSTEIN J.A. ...
FCA

Lainey v. Canada (Attorney General), 2002 FCA 285

Canada (Attorney General), 2002 FCA 285 DATE: 20020628 Docket: A-622-00 Neutral citation: 2002 FCA 285 CORAM:        DESJARDINS J.A. ... John's, Newfoundland, Friday, June 28, 2002.                              ... Date: 20020628 Docket: A-622-00 Neutral citation: 2002 FCA 285 CORAM:        DESJARDINS J.A. ...
SCC

Walls v. Canada, 2002 DTC 6960, 2002 SCC 47, [2002] 2 SCR 684

Canada, 2002 DTC 6960, 2002 SCC 47, [2002] 2 SCR 684 Walls v. Canada, [2002] 2 S.C.R. 684, 2002 SCC 47   Her Majesty The Queen                                                                                   Appellant   v.   ... Canada   Neutral citation:   2002 SCC 47.   File No.:  27724.   2001:  December 12; 2002:  May 23.   ... Cases Cited   Followed:  Stewart v. Canada, [2002] 2 S.C.R. 645, 2002 SCC 46; restricted:  Moldowan v. ...
FCA

Canada (Minister of National Revenue) v. Comeau's Sea Foods Ltd., 2002 FCA 516

., 2002 FCA 516 Date: 20021219 Docket: A-414-01 Neutral citation: 2002 FCA 516 CORAM:        STRAYER J.A. ... Judgment delivered at Halifax, Nova Scotia, on December 19, 2002. REASONS FOR JUDGMENT BY: SEXTON J.A.                                                                                    Date: 20021219 Docket: A-414-01 Neutral citation: 2002 FCA 516 CORAM:        STRAYER J.A. ...
FCA

McBain v. Canada (Minister of National Revenue), 2002 FCA 13

Canada (Minister of National Revenue), 2002 FCA 13 Date: 20020115 Docket: A-838-00 Neutral citation: 2002 FCA 13 CORAM:        STRAYER J.A. ... Date: 20020115 Docket: A-838-00 Neutral citation: 2002 FCA 13 CORAM:        STRAYER J.A. ... DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON MONDAY, JANUARY 14, 2002. ...
Article Summary

Carrie Aiken, Johnson Tai, "Debt Restructuring Transactions – Issues, Strategies and Trends", 2016 CTF Annual Conference draft paper -- summary under Subsection 39(2.02)

Carrie Aiken, Johnson Tai, "Debt Restructuring Transactions Issues, Strategies and Trends", 2016 CTF Annual Conference draft paper-- summary under Subsection 39(2.02) Summary Under Tax Topics- Income Tax Act- Section 39- Subsection 39(2.02) Background to s. 39(2.01) (pp. 13-14 Many Canadian companies have or had significant accrued foreign currency gains in their US dollar denominated debts, particularly where the debts were originally issued in 2001 or 2002…. ...

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