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Canada, 2005 SCC 54, [2005] 2 S.C.R. 601). [15]   The Tax Court then proceeded to analyse the provisions alleged to have been abused: subsection 89(1) and section 84.1. [16]   Subsection 89(1) states that in respect of a share of any class of the capital stock of a corporation, the PUC is an amount equal to the paid-up capital of that class of share divided by the number of issued shares of that class outstanding at that time. ... ATTORNEY GENERAL OF CANADA     AND DOCKET: A-141-17     STYLE OF CAUSE: PERRY WILD v. ATTORNEY GENERAL OF CANADA     PLACE OF HEARING: Winnipeg, Manitoba   DATE OF HEARING: April 12, 2018   REASONS FOR JUDGMENT BY: DAWSON J.A.   ...

Canada (Attorney General), 2005 FCA 97 at para. 4, 2005 D.T.C. 2517. [46]   Also instructive on this point is the Québec Court of Appeal’s reasoning in Bernier c. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Calgary, Alberta   DATE OF HEARING: June 11, 2018   REASONS FOR JUDGMENT BY: LASKIN J.A.   ... WEBB J.A.   DATED: JUNE 10, 2019   APPEARANCES: Gerald Grenon Kaitlin Gray   For The Appellant   Gergely Hegedus For The Respondent SOLICITORS OF RECORD: Osler, Hoskin & Harcourt LLP Calgary, Alberta   For The Appellant   Nathalie G. ...

HIS MAJESTY THE KING   PLACE OF HEARING: Montreal, Quebec     DATE OF HEARING: June 8, 2022     REASONS FOR JUDGMENT BY: LEBLANC J.A.     ... GLEASON J.A.     DATED: SEPTEMBER 15, 2022     APPEARANCES: Guillaume Rochon Marie Arcand For the appellant CONTACT LENS KING INC.   ... Montreal, Quebec For the appellant CONTACT LENS KING INC.   A. François Daigle Deputy Attorney General of Canada Ottawa, Ontario   For the respondent HIS MAJESTY THE KING     ...

RIVOALEN J.A.   BETWEEN:     RAY-MONT LOGISTICS MONTRÉAL INC.     Appellant     and     THE MINISTER OF NATIONAL REVENUE     Respondent   Heard by online videoconference hosted by the registry on May 28, 2020. ... RIVOALEN J.A.   BETWEEN:     RAY-MONT LOGISTICS MONTRÉAL INC.     Appellant     and     THE MINISTER OF NATIONAL REVENUE     Respondent   REASONS FOR JUDGMENT BOIVIN J.A. ... Minister of National Revenue, 2005 FCA 334, [2005] F.C.J. No. 1720 (QL)). [8]   In this case, to establish the existence of a contract of employment between the appellant and the workers under article 2085 of the Civil Code of Québec, the TCC adopted a “multidimensional approach” and considered a certain number of guiding factors from the common law: the ownership of tools, the chance of profit and risk of loss, and integration into the business. ...

RIVOALEN J.A.   BETWEEN:     RONALD VAN DER STEEN     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Toronto, Ontario, on September 15, 2020. ... RIVOALEN J.A.   BETWEEN:     RONALD VAN DER STEEN     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   Mr. van der Steen appeals to this Court from a Judgment of the Tax Court (2019 TCC 23) which denied his claim for a charitable donation tax credit in relation to a payment that he made to the Canadian Literacy Enhancement Society (CLES) in 2004. ... In all the years from 1987 to 2014 (other than 2004), there were only three years (2002, 2003 and 2005) in which Mr. van der Steen donated more than $2,000 to registered charities. ...

MONAGHAN J.A.     Date: 20241121 Docket: A-321-21 Citation: 2024 FCA 192 CORAM: WOODS J.A. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 [Canada Trustco]: 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. ... HIS MAJESTY THE KING     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: October 30, 2023   REASONS FOR JUDGMENT BY: WOODS J.A.   ...

GOYETTE J.A.   Date: 20230504 Docket: A-305-21 Citation: 2023 FCA 91 CORAM: WEBB J.A. ... The Queen, 2005 SCC 54, [2005] 2 S.C.R. 601, set out the approach to be adopted in interpreting statutory provisions: [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. ... HIS MAJESTY THE KING   PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: December 13, 2022 REASONS FOR JUDGMENT BY: WEBB J.A. ...

DE MONTIGNY J.A.   BETWEEN:     MARILYN NELSON     Applicant     and     ATTORNEY GENERAL OF CANADA     Respondent   Heard at Vancouver, British Columbia, on June 25, 2019. ... DE MONTIGNY J.A.   BETWEEN:     MARILYN NELSON     Applicant     and     ATTORNEY GENERAL OF CANADA     Respondent   REASONS FOR JUDGMENT NEAR J.A. ... III.   Decision of the Appeal Division [12]   The Appeal Division concluded that the Applicant had demonstrated allowable grounds of appeal under paragraphs 58(1)(b) and (c) of the Department of Employment and Social Development Act, S.C. 2005, c. 34 [DESDA], which warranted intervention. ...

RIVOALEN J.A.   BETWEEN:     BRESSE SYNDICS INC. ACTING FOR THE BANKRUPTCY OF CO2 SOLUTION TECHNOLOGIES INC.     Appellant in continuance of suit     and     Her Majesty the Queen     Respondent   Videoconference hearing organized by the Registry, on May 13, 2021. ... RIVOALEN J.A.   BETWEEN:     BRESSE SYNDICS INC. ACTING FOR THE BANKRUPTCY OF CO2 SOLUTION TECHNOLOGIES     Appellant in continuance of suit     and     Her Majesty the Queen     Respondent   REASONS FOR JUDGMENT NOËL C.J. [1] This is an appeal filed by Bresse Syndics inc. acting for the bankruptcy of CO2 Solution Technologies inc. ...

MONAGHAN J.A.     BETWEEN: HIS MAJESTY THE KING Appellant and MMV CAPITAL PARTNERS INC. ... “I agree Judith Woods J.A. ” “I agree J.B. Laskin J.A.”             FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-245-20   STYLE OF CAUSE: HIS MAJESTY THE KING v. MMV CAPITAL PARTNERS INC.   PLACE OF HEARING: tORONTO, oNTARIO   DATE OF HEARING: October 31, 2023   REASONS FOR JUDGMENT BY: MONAGHAN J.A.   ...