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Elander, a lawyer, was a tax debtor owing more than $500,000.00 in taxes, penalties and interest assessed or reassessed in respect of the 1999, 2000 to 2005 inclusive and 2007 taxation years at the time he deposited funds in either the Appellant’s joint and several bank account with him or the Appellant’s own bank accounts. ... Pizzitelli DATE OF JUDGMENT: September 28, 2017   APPEARANCES:   For the Appellant: The Appellant herself Counsel for the Respondent: Whitney Dunn   COUNSEL OF RECORD: For the Appellant: Name: n/a   Firm:   For the Respondent: Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

Translation certified true on this 20 th day of January 2005. Colette Dupuis-Beaulne, Translator Citation: 2004TCC578 Date: 20040924 Docket: 2001-1102(IT)G BETWEEN: GIUSEPPE COLUBRIALE, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... Fibers, the lease was $15,000 per month. [4]      The first building was destroyed by fire in 1989. ... Fibers had never been mentioned. [6]      The transfer of the title of ownership from the appellant to J.C. ...

WALKER J.A.   BETWEEN:     MARLENE ENNS     Appellant     and     HIS MAJESTY THE KING     Respondent   Heard at Edmonton, Alberta, on October 22, 2024. ... WALKER J.A.   BETWEEN:     MARLENE ENNS     Appellant     and     HIS MAJESTY THE KING     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1] This is an appeal from the Judgment of the Tax Court of Canada (2023 TCC 28, per Russell J.) that dismissed Marlene Enns’ appeal from the assessment issued under section 160 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ... Canada, 2005 SCC 54, at para. 10). A. Textual Analysis [27] In both The New Shorter Oxford English Dictionary on Historical Principles (1993 Edition) [New York: Oxford University Press Inc.] and B. ...

Leon in 2005 for some reason. [12] Provincial corporate registries are not determinative on the issue of whether a person is or is not a director for purposes of the director liability provisions of the Act. ... Ferri’s evidence that this was in 2005. There is no evidence that Mr. ... “Patrick Boyle” Boyle J.   CITATION: 2024 TCC 25 COURT FILE NO.: 2017-2569(IT)G STYLE OF CAUSE: ANDREW FERRI AND HIS MAJESTY THE KING PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: March 14, 15 and 16, 2023 REASONS FOR JUDGMENT BY: The Honourable Justice Patrick Boyle DATE OF JUDGMENT: February 28, 2024   APPEARANCES:   Counsel for the Appellant: Jeff Warwick Counsel for the Respondent: Khalid Tariq   COUNSEL OF RECORD: For the Appellant: Name: Jeff Warwick   Firm:   For the Respondent: Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Canada     ...

CONCURRED IN BY: LASKIN J.A.   Date: 20230413 Docket: A-109-21 Citation: 2023 FCA 78 CORAM: WEBB J.A. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601, at para. 10). In the taxation context, a “unified textual, contextual and purposive” approach continues to apply (Placer Dome Canada Ltd. v. ... Webb” J.A. “ Nathalie Goyette ” J.A. “I agree. J.B. Laskin J.A.” FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-109-21   STYLE OF CAUSE: EMERGIS INC. v. ...

" Réal Favreau " Favreau J. Translation certified true on this 8th day of April 2021. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

Compte tenu du fait qu’il venait des États-Unis, sa demande d’asile a été jugée irrecevable.   ... Fortuné aurait cru que le demandeur en était responsable. [4]   Le 5 mai 2017, des hommes liés à M. ... Les trois facteurs sont cumulatifs :   Sallai c Canada (Citoyenneté et Immigration), 2019 CF 446, au para 46 [Sallai], citant Demirovic c Canada (Citoyenneté et Immigration), 2005 CF 1284, aux paras 9-10. [11]   Dans l’affaire en l’instance, l’agent n’a pas fondé sa décision sur des questions liées à la crédibilité du demandeur. ...

., Appellant, and HIS MAJESTY THE KING, Respondent;   Docket: 2003-3382(GST)G AND BETWEEN: 506913 N.B. ... On July 8, 2005, criminal charges were filed in the Provincial Court of New Brunswick against one of the Appellants, 506913 N.B. ... Canadian Human Rights Commission, 2004 FC 817, affirmed 2005 FCA 389; CBS Canada Holdings Co. v. ...

An application for judicial review is not an appeal (Paiani v Canada (Minister of Citizenship and Immigration), 2005 FC 514 at para 1). [24] Given that Ms. ... At paragraph 21 of Collins, the Supreme Court stated that “... courts do not look with favour upon attempts to rewrite history in order to obtain more favourable tax treatment”. ... DATED: AUGUST 31, 2023 APPEARANCES: Karolyne Lavigne FOR THE APPLICANT (ON HER OWN BEHALF) Noémie Vespignani FOR THE RESPONDENT SOLICITORS OF RECORD: Attorney General of Canada Montréal, Quebec FOR THE RESPONDENT   ...

" [16]     This document show that a $50,000 loan and a $20,000 line of credit existed. ... Leclair at the time of the transfer, in accordance with section 160 of the Act. [29]     The assessment established for the Appellant is therefore confirmed. [30]     The appeal is denied with costs. ... Translation certified true on this 8th day of February 2005. Elizabeth Tan, Translator REFERENCE: 2004TCC773 COURT FILE No.: 2002-2256(IT)G STYLE OF CAUSE: Diane Du-Perré v. ...