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FCA
Canada v. Deans Knight Income Corporation, 2021 FCA 160, aff'd 2023 SCC 16
Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 and Copthorne Holdings Ltd. v. ... DEANS KNIGHT INCOME CORPORATION PLACE OF HEARING: BY ONLINE VIDEO CONFERENCE DATE OF HEARING: March 22 and 23, 2021 REASONS FOR JUDGMENT BY: WOODS J.A. ... LASKIN J.A. DATED: AUGUST 4, 2021 APPEARANCES: Perry Derksen Matthew Turnell Eric Brown Kiel Walker For The Appellant Barry R. ...
FCA
Aslam v. Canada, 2024 FCA 193
REASONS FOR JUDGMENT OF THE COURT BY: STRATAS J.A. Date: 20241120 Docket: A-83-24 Citation: 2024 FCA 193 CORAM: STRATAS J.A. ... Imperial Tobacco Canada Ltd., 2005 SCC 49, [2005] 2 S.C.R. 473 at para. 76). ... “David Stratas” J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-83-24 STYLE OF CAUSE: MUHAMMAD EJAZ ASLAM v. ...
FCA
Aniger Consulting Inc. v. Canada, 2011 FCA 349
Canada, 2011 FCA 349 Federal Court of Appeal Cour d'appel fédérale Date: 20111212 Docket: A-29-11 Citation: 2011 FCA 349 CORAM: EVANS J.A. ... Canada, 2005 FCA 211. Counsel for the respondent acknowledges that nearly all of the factors relied upon by the judge to support his decision relate to the issue of the reasonableness of the fees charged by Aniger rather than to the factors associated with the test to determine whether the legal relationship is that of employee or independent contractor ... MAINVILLE J.A. DELIVERED FROM THE BENCH BY: LAYDEN-STEVENSON J.A. ...
FCA
Pétroles Dupont Inc. v. Canada, 2011 FCA 65
Judgment delivered from the Bench at Montréal, Quebec, on February 21, 2011. ... Stinson & Son Ltd. v. Canada (Minister of National Revenue), 2005 FC 1427, 281 F.T.R. 307 and which were fully adopted by Lemieux J. in his reasons for judgment ... Kirvan Deputy Attorney General of Canada FOR THE RESPONDENT ...
FCA
McGonagle v. Canada, 2010 FCA 108
Appellant and HER MAJESTY THE QUEEN Respondent A-186-09 BETWEEN: RANDY PARIHAR Appellant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on April 20, 2010. ... Canada, 2005 TCC 697, and Anthony v. Canada, 2007 TCC 606. It is also undisputed that, if the waivers are valid, the appeals are barred by subsection 169(2.2) of the Income Tax Act, R.S.C. 1985, c. 1 (5 th Supp ... Douvelos FOR THE APPELLANTS Bruce Senkpiel Selina Sit FOR THE RESPONDENT SOLICITORS OF RECORD: Davison Wiebe Douvelos LLP Vancouver, BC FOR THE APPELLANTS Myles Kirvan Deputy Attorney General of Canada FOR THE RESPONDENT ...
FCA
Bishop v. Canada (Attorney General), 2010 FCA 137
EVANS J.A. SHARLOW J.A. BETWEEN: DARREN BISHOP Appellant and ATTORNEY GENERAL OF CANADA Respondent Heard at Halifax, Nova Scotia, on May 26, 2010. ... Bishop’s income tax appeals for 2004, 2005 and 2006 (2009 TCC 323). The issue in the Tax Court was whether certain expenditures made by Mr. ... Frappier FOR THE RESPONDENT SOLICITORS OF RECORD: Myles J. Kirvan Deputy Attorney General for Canada FOR THE RESPONDENT ...
FCA
Canada v. 984274 Alberta Inc., 2020 FCA 125
RIVOALEN J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant and 984274 ALBERTA INC. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601, para. 10). [67] As noted earlier, although a nil assessment fixes the tax payable for the year, it assesses no tax. ... Canada, 2005 FCA 94, 59 D.T.C. 5192, paras. 19-21) were it not for the decision of the Supreme Court in Markevich v. ...
FCA
Moretto v. Canada (Citizenship and Immigration), 2019 FCA 261
Canada (Minister of Citizenship and Immigration), 2005 SCC 51, [2005] 2 S.C.R. 539 [Medovarski] could be revisited. ... Canada (Minister of Citizenship and Immigration), 2005 FC 1580,[2006] 3 F.C.R. 53 [Ferri]. ... Canada (Citizenship and Immigration), 2005 FCA 85, [2005] 3 F.C.R. 487 at para. 63; P. ...
FCA
Canada v. Morin, 2006 DTC 6057, 2006 FCA 25
REASONS FOR JUDGMENT BY: MALONE J.A. CONCURRED IN BY: ROTHSTEIN, SHARLOW JJ.A. ... Malone" J.A. "I agree" (Sgd.) ...
FCA
Kern v. Canada, 2006 FCA 257
SEXTON J.A. MALONE J.A. ... The learned Tax Court judge limited the appellants' liability to that last quarter: see his judgment dated May 5, 2005. [21] For these reasons, I would dismiss the appeal with costs. ... "I agree J. Edgar Sexton J.A." "I agree B. ...