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FCA

Stemijon Investments Ltd. v. Canada (Attorney General), 2011 DTC 5169 [at at 6250], 2011 FCA 299

Appellant and THE ATTORNEY GENERAL OF CANADA Respondent       REASONS FOR JUDGMENT STRATAS J.A.   ... However, as the appellants’ representative conceded in a letter dated June 2, 2005, that logic did not apply to the appellant Canwest Communications Corporation, which had U.S. investments administered by U.S. fund managers ... "David Stratas" J.A.         “I agree      Marc Noël J.A.”   ...
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     ...
FCA

Ark Angel Foundation v. Canada (National Revenue), 2019 FCA 21

The appeals process was added to the legislative scheme effective for notices of intention to revoke issued after June 12, 2005. ... NEAR J.A.   DATED: january 30, 2019   APPEARANCES: E. Blake Bromley Josh Vander Vies   For The Appellant   Lynn M. ... Drouin Deputy Attorney General of Canada   For The Respondent     ...
FCA

Ghermezian v. Minister of National Revenue, 2023 FCA 183

ROUSSEL J.A.           BETWEEN:     NADER GHERMEZIAN, MARC VATURI, GHERFAM EQUITIES INC., PAUL GHERMEZIAN, RAPHAEL GHERMEZIAN, and JOSHUA GHERMEZIAN     Appellants (Respondents by cross-appeal)     and     THE MINISTER OF NATIONAL REVENUE     Respondent (Appellant by cross-appeal)   Heard at Toronto, Ontario, on March 1, 2023 Judgment delivered at Ottawa, Ontario, on September 1, 2023. ... ROUSSEL J.A.           BETWEEN:     NADER GHERMEZIAN, MARC VATURI, GHERFAM EQUITIES INC., PAUL GHERMEZIAN, RAPHAEL GHERMEZIAN, and JOSHUA GHERMEZIAN     Appellants (Respondents by cross-appeal)       and     THE MINISTER OF NATIONAL REVENUE     Respondent (Appellant by cross-appeal)   REASONS FOR JUDGMENT ROUSSEL J.A. ... Artistic Ideas Inc., 2005 FCA 68. [57] In Artistic Ideas, the Minister had sent a requirement for information to Artistic Ideas Inc. ...
FCA

1455257 Ontario Inc. v. Canada, 2021 FCA 142

On January 14, 2005, the Minister reassessed 661’s taxable income for its 2000 taxation year to reflect the net result of the Grosvenor Loss Determination. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Heard by online videoconference   DATE OF HEARING: June 21, 2021   REASONS FOR JUDGMENT BY: NOËL C.J.   ... LASKIN J.A.   DATED: JULY 14, 2021   APPEARANCES: Domenic Marciano Eric Torelli   For The Appellant 1455257 ONTARIO INC.   ...
FCA

Athletes 4 Athletes Foundation v. Canada (National Revenue), 2021 FCA 145

LEBLANC J.A.   Date: 20210721 Docket: A-223-19 Citation: 2021 FCA 145 CORAM: WEBB J.A. ... Canada, 2005 SCC 54, at para. 10). The role of this Court is to determine the interpretation of these provisions that was intended by Parliament. [41] The text of paragraph (d) of the definition of CAAA is as follows: Canadian amateur athletic association means an association that […] (d) has the promotion of amateur athletics in Canada on a nationwide basis as its exclusive purpose and exclusive function, and […] [42] The definition of CAAA in the Act provides that the exclusive purpose and exclusive function of a CAAA must be the promotion of amateur athletics in Canada on a nationwide basis. ... Drouin Deputy Attorney General of Canada For The Respondent   ...
FCA

Denso Manufacturing Canada, Inc. v. Canada (National Revenue), 2021 FCA 236

LEBLANC J.A.   Docket: A-99-20 BETWEEN: DENSO MANUFACTURING CANADA, INC. ... Ferndale Institution, 2005 SCC 82, the majority of the Supreme Court of Canada noted: 92 In the administrative context, the duty of procedural fairness generally requires that the decision-maker discloses the information he or she relied upon. ... MINISTER OF NATIONAL REVENUE   AND DOCKET: A-100-20   STYLE OF CAUSE: DENSO SALES CANADA, INC. v. ...
FCA

Levett v. Canada (Attorney General), 2022 FCA 117

LEBLANC J.A.     BETWEEN: CRAIG LEVETT and NATHALIE BENSMIHAN OFER BAAZOV and CATHY BENSMIHAN 9179-3786 QUÉBEC INC. ... THE ATTORNEY GENERAL OF CANADA and THE CANADA REVENUE AGENCY   PLACE OF HEARING: Montréal, Quebec   DATE OF HEARING: May 3, 2022   REASONS FOR JUDGMENT BY: LEBLANC J.A.   ... DE MONTIGNY J.A.   DATED: JUNE 17, 2022   APPEARANCES: François Barette Nicolas Simard   For The Appellants   Ian Demers Dominique Castagne Justine Allaire-Rondeau   For The Respondents   SOLICITORS OF RECORD: FASKEN MARTINEAU DUMOULIN S.E.N.C.R.L. ...
FCA

Leonard v. Canada, 2022 FCA 195

In 2004 or 2005, Mr. Leonard became acquainted with Mr. Anderson, who was a real estate developer. ... HIS MAJESTY THE KING   AND DOCKET: A-152-21   STYLE OF CAUSE: CAROL TENNEY v. ... François Daigle Deputy Attorney General of Canada For HIS MAJESTY THE KING   ...
FCA

Export Development Canada v. Canada (Information Commissioner), 2025 FCA 50

LASKIN J.A.     Date: 20250303 Docket: A-345-23 Citation: 2025 FCA 50 CORAM: RENNIE J.A. ... These dictionaries defined “obtain” as: “to come into possession of; get, acquire, or procure”; and recueillir as: rassembler des choses ”, obtenir pour soi ”, recevoir ”, and acquérir (Decision at para. 38). ... THE INFORMATION COMMISSIONER OF CANADA AND PUBLIC SECTOR PENSION INVESTMENT BOARD AND CANADA POST CORPORATION     PLACE OF HEARING: Ottawa, Ontario   DATE OF HEARING: November 5, 2024   REASONS FOR JUDGMENT BY: WOODS J.A.   ...

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