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BETWEEN:   DOUG RUNCHEY Applicant and   ATTORNEY GENERAL OF CANADA Respondent and   JUDITH WILSON Respondent/Intervener     REASONS FOR JUDGMENT   STRATAS J.A.   ... Campbell, 2005 FCA 420 at paragraph 24; Cabot v. Canada, [1998] 4 C.T.C. 2893 at paragraph 24 (T.C.C.). ... Therefore, I would award no costs.   "David Stratas" J.A.           ...

A brief summary is sufficient for purposes of this appeal. [8]                In 2005, a partnership was formed by the two Repsol respondents and two members of the Irving Oil organization in order to build and operate a regasification plant in St. ... REPSOL CANADA LTD.     AND DOCKET: A-129-15 and A-306-15     STYLE OF CAUSE: HER MAJESTY THE QUEEN v. REPSOL ENERGY CANADA LTD.     PLACE OF HEARING: Calgary, Alberta   DATE OF HEARING: May 2, 2017   REASONS FOR JUDGMENT BY: WOODS J.A.   ...

  …        (21)  Les définitions qui suivent s’appliquent au présent article.   ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 at para. 10. Where the provisions of the Act may be subject to varying interpretations, the meaning which is most harmonious with the scheme of the Act is to be preferred. ... DATED:                                                                                 September 23, 2011     APPEARANCES:   John Saunders FOR THE APPELLANT   David Jacyk Matthew Turnell FOR THE RESPONDENT       SOLICITORS OF RECORD:   Wilson & Partners LLP Vancouver, B.C.   ...

The Queen, [2005] T.C.J. No. 28. 4.         It is not proper to ask a question which would require counsel to segregate documents and then identify those documents which relate to a particular issue. ... Milot   For The Appellant   Katie Beahen Samantha Hurst   For The Respondent   SOLICITORS OF RECORD: Milot Law Toronto, Ontario   For The Appellant   William F. Pentney Deputy Attorney General of Canada   For The Respondent     ...

MINISTER OF NATIONAL REVENUE     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: MAY 28, 2025   REASONS FOR JUDGMENT BY: MONAGHAN J.A.   ... WALKER J.A.   DATED: JUNE 6, 2025   APPEARANCES: Andrew Brodkin Nando De Luca   For The Appellant   Adam Aptowitzer LL.B. Lisa Watzinger   For The Appellant   Linsey Rains Mengjiao Liu   For The Respondent   SOLICITORS OF RECORD: Goodmans LLP Toronto, Ontario   For The Appellant   KPMG Law LLP Toronto, Ontario   For The Appellant   Shalene Curtis-Micallef Deputy Attorney General of Canada   For The Respondent     ...

Her Majesty The Queen, 2005 SCC 54, [2005] 2 S.C.R. 601 [Canada Trustco], the onus on the taxpayer was described as follows: 5.6 Burden of Proof 63         The determination of the existence of a tax benefit and an avoidance transaction under s. 245(1), (2) and (3) involves factual decisions. ... STRATAS J.A.   DATED: JUNE 21, 2017   APPEARANCES: David A. Seed   For The Appellant   Michael Ezri Rita Araujo   For The Respondent   SOLICITORS OF RECORD: David A. Seed Toronto, Ontario   For The Appellant   William F. Pentney Deputy Attorney General of Canada   For The Respondent     ...

During the years 2004 to 2007, the Appellant received the following funds from foreign source as shown on the statements issued by Syndicated Gold Depository and provided by the Appellant to the CRA: 2004:            US$ 5,950.00 2005:            US$ 32,351.86 2006:            US$ 40,000.00 2007:            US$ 40,000.00 TOTAL:      US$ 118,301.86 (CND$135,297.60) 19B.    ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: January 27, 2015   REASONS FOR JUDGMENT BY: NOËL C.J.   ... TRUDEL J.A.   DATED: fEBRUARY 6, 2015   APPEARANCES: Alistair G. Campbell Michelle Moriartey   For The Appellant   Martin Gentile   For The Respondent   SOLICITORS OF RECORD: Legacy Tax + Trust Lawyers Vancouver, B.C.   ...

British Columbia, 2005 FC 995, 276 F.T.R. 267; Brooks Aviation, Inc. v. Boeing SB-17G, 2004 FC 710, [2005] 1 F.C. 352. In the 2005 Early Recovered Resources case, the Court went further and made a declaration in support of its conclusion. [69]            The Supreme Court’s decision in ITO-Int’l Terminal Operators, above, is itself another illustration of the Federal Court’s ability to interpret and apply constitutional doctrines. ... Johnson   For The Respondent   SOLICITORS OF RECORD: Osler, Haskin & Harcourt LLP Toronto, Ontario   For The Applicant   Aird & Berlis LLP Toronto, Ontario   For The Respondent     ...

Date: 20060426 Docket: A-102-05 Citation: 2006 FCA 150 CORAM:        NOËL J.A.                         SHARLOW J.A.                         MALONE J.A. BETWEEN: ROCHELLE MOSS Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Winnipeg, Manitoba, on April 26, 2006) SHARLOW J.A. [1]                This is an appeal of a judgment of the Tax Court of Canada (2005 TCC 139) dismissing the appeal of Rochelle Moss from reassessments of tax for 1998 to 2001. ... FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                                               A-102-05 (APPEAL FROM A JUDGMENT OF THE TAX COURT OF CANADA DATED FEBRUARY 16, 2005, DOCKET NO. 2002-4599(IT)I) STYLE OF CAUSE:                                                               Rochelle Moss v. ...

The appeal relates to Loblaw Financial’s taxation years from 2001 to 2005, 2008 and 2010. ... Canada, 2005 SCC 54 at para. 11, [2005] 2 S.C.R. 601). [42]   The term “investment business” requires that, to be eligible for the exclusions described in paragraphs (a), (b) and (c), the business must be “other than any business conducted principally with persons with whom the affiliate does not deal at arm’s length.” [43]   The particular question to be determined in the appeal is: Who did Glenhuron principally conduct business with? ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 15, 2019   REASONS FOR JUDGMENT BY: WOODS J.A.   ...