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FCTD
Clinique Gascon Inc. v. Canada, 2023 FC 1757
Exercising my discretion, I therefore award costs to the respondent and set the amount at $500. [40] ORDER in 23-T-124 THIS COURT’S ORDER is as follows: The applicant’s motion for an extension of time is dismissed. Costs of $500 are awarded to the respondent. “Denis Gascon” Judge Certified true translation Michael Palles FEDERAL COURT SOLICITORS OF RECORD DOCKET: 23-T-124 STYLE OF CAUSE: CLINIQUE GASCON INC. v HIS MAJESTY THE KING MOTION IN WRITING CONSIDERED AT MONTRÉAL, QUEBEC PURSUANT TO SECTION 369 OF THE FEDERAL COURTS RULES ORDER AND REASONS: GASCON J. DATED: DECEMBER 28, 2023 WRITTEN SUBMISSIONS BY: Julie Tremblay FOR THE APPLICANT Guillaume Turcotte FOR THE RESPONDENT SOLICITORS OF RECORD: De Grandpré Chait, LLP Counsel Montréal, Quebec FOR THE APPLICANT Attorney General of Canada Montréal, Quebec FOR THE RESPONDENT ...
TCC
Zampieri v. The King, 2025 TCC 25
The King, 2025 TCC 25 Docket: 2024-463(GST)APP BETWEEN: PASQUALE ZAMPIERI, APPLICANT, and HIS MAJESTY THE KING, Respondent. ... These deeming provisions are not rebuttable [4]. […] […] [7] The main dispute between the parties regarding these steps is whether the taxpayer’s credibility is to be considered at Step 1 or Step 2. ... Bocock DATE OF ORDER: February 26, 2025 APPEARANCES: For the Appellant: The Appellant himself Counsel for the Respondent: Benjamin Roizes Ryan Liu COUNSEL OF RECORD: For the Respondent: Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Canada [1] Aztec Industries Inc. v. ...
FCA
Canadian Broadcasting Corporation v. Montréal (City), 2012 FCA 184
LÉTOURNEAU J.A. PELLETIER J.A. BETWEEN: CANADIAN BROADCASTING CORPORATION Appellant and CITY OF MONTRÉAL Respondent Hearing held at Montréal, Quebec, on June 5, 2012. ... As examples, the Supreme Court referred to certain of its judgments dated 1902, 1983, 1993 and 1994 and to Baudoin and Jobin’s work Les obligations (6th ed., 2005). ... PELLETIER J.A. DATED: June 15, 2012 APPEARANCES: Jean-Pierre Michaud Valérie Scott FOR THE APPELLANT Luc Lamarre Vincent Jacob FOR THE RESPONDENT SOLICITORS OF RECORD: BORDEN LADNER GERVAIS LLP Montréal, Quebec FOR THE APPELLANT BRUNET LAMARRE Montréal, Quebec FOR THE RESPONDENT ...
TCC
Mullen v. The Queen, 2012 DTC 1154 [at at 3358], 2012 TCC 139 (Informal Procedure)
The Queen, 2012 DTC 1154 [at at 3358], 2012 TCC 139 (Informal Procedure) Docket: 2009-2337(IT)G BETWEEN: JAMES G. ... Costs are awarded to the Respondent. Signed at Ottawa, Canada, this 30 th day of April 2012. ... An Equifax Consumer Report dated April 7, 2005 indicated that his address for his credit cards and line of credit was the Belleville Property. ...
TCC
Olympia Trust Company v. The Queen, 2014 TCC 372, aff'd 2015 DTC 5134 [at 6411], 2015 FCA 279
Plan Type (check one only): ☒ Locked-in RSP/LIRA […] 4. ... Within these required contextual and purposive analyses, mandated by Canada Trustco Mortgage Co v Canada, 2005 SCC 54, lay the requirement of Olympia, as trustee, to pay the uncollected Part I tax of the non-resident vendor (RCI Trust) because Olympia used the trust funds held by it to acquire the trust property in respect of which the Annuitants never had possession or title. ... Pentney Deputy Attorney General of Canada Ottawa, Canada ...
FCTD
Murphy v. Canada (National Revenue), 2009 FC 1226
Canada (National Revenue), 2009 FC 1226 Federal Court Cour fédérale Date: 20091202 Docket: T-555-08 Citation: 2009 FC 1226 Ottawa, Ontario, December 2, 2009 PRESENT: The Honourable Mr. ... [14] RFIs were prepared for specific years requesting net worth statements for 2005 and 2006 for all of the Applicants and 2004 for most of the Applicants. ... … (2.22) Pour l’application du paragraphe (2.21), les expressions « fonctionnaire » et « renseignement confidentiel » s’entendent au sens du paragraphe 241(10). ...
TCC
Yellow Point Lodge Ltd. v. The Queen, 2019 TCC 178, aff'd 2020 FCA 195
Therefore, the use of the word “ gift ” in paragraph 110.1(1)(d) does not refer to when an ordinary gift is made, but refers to when an “ ecological gift ” is “ completed ”. ... R, 2005 SCC 54, at paragraph 10-13, the Supreme Court of Canada noted the following with respect to the principles of interpretation applicable to the Act: 10 It has been long established as a matter of statutory interpretation that “the words of an Act are to be read in their entire context and in their grammatical and ordinary sense harmoniously with the scheme of the Act, the object of the Act, and the intention of Parliament”: see 65302 British Columbia Ltd. v. ... Visser” Visser J. Appendix “A” Statement of Agreed Facts CITATION: 2019 TCC 178 COURT FILE NO.: 2016-3838(IT)G STYLE OF CAUSE: YELLOW POINT LODGE LTD. ...
FCTD
Canada (National Revenue) v. Nerland, 2011 FC 714
Justice Zinn BETWEEN: THE MINISTER OF NATIONAL REVENUE Applicant and DENNIS L. ... (Markham: LexisNexis, 2009), at 14.101, cited in Copthorne Holdings Ltd v Canada, 2005 TCC 491. d. ... Privileged E-mail from SNC to LH dated December 23, 2009. ...
FCTD
Canada (National Revenue) v. Moodys LLP, 2011 FC 713
Justice Zinn BETWEEN: THE MINISTER OF NATIONAL REVENUE Applicant and MOODYS LLP Respondent REASONS FOR ORDER AND ORDER [1] On March 31, 2011, the Minister of National Revenue commenced three separate but related applications for Compliance Orders under s. 231.7(1) of the Income Tax Act, RSC 1985, c 1 (5 th Supp) regarding Requests for Information issued by the Minister pursuant to s. 231.1(1) of the Act. ... (Markham: LexisNexis, 2009), at 14.101, cited in Copthorne Holdings Ltd v Canada, 2005 TCC 491. d. ... Privileged E-mail from SNC to LH dated December 23, 2009. ...
FCTD
Canada (National Revenue) v. Nerland, 2011 FC 715
Justice Zinn BETWEEN: THE MINISTER OF NATIONAL REVENUE Applicant and DENNIS L. ... (Markham: LexisNexis, 2009), at 14.101, cited in Copthorne Holdings Ltd v Canada, 2005 TCC 491. d. ... Privileged E-mail from SNC to LH dated December 23, 2009. ...