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FCA

Cadrin v. Canada, docket A-112-97

When the corporation"s vulnerable financial position was confirmed, he contacted his lawyers in Quebec City who immediately dictated to him a letter of resignation as director. [8]      It also appears from various documents and testimony that in his findings of fact, the Trial Judge did not take into consideration that for several months, the managing partner had hidden certain problems from the appellant and had even misappropriated funds in the amount of approximately $155,000.00 in the fall of 1991. [9]      In these circumstances, knowing that the appellant"s alleged liability is for the months of September, November and December 1991 (and curiously not October 1991), the Trial Judge could not find that the appellant demonstrated culpable passivity. ...
FCA

Shell Canada Ltd. v. Canada (Attorney General), docket A-242-98

There was, on the contrary, active consideration to accepting the view that ITC did not reduce capital costs [6]. ...
FCA

Hartrell v. Canada, 2008 FCA 59

Rather, the Act contains both objective elements embodied in the reasonable person language – and subjective elements inherent in individual considerations like “skill” and the idea of “comparable circumstances” Accordingly, the standard can be properly described as “objective subjective” ...
FCA

Lanno v. Canada (Customs and Revenue Agency), 2006 FCA 220

Scarcello failed to take into account a relevant consideration." Due to confidentiality it is not possible to go into detail when discussing the three other individuals referred to by the Court. ...
FCA

Quigley Electric Ltd. v. Canada (Minister of National Revenue), 2003 FCA 461

Quigley could be termed a principal of Quigley Electric Ltd. and in turn dismissed her examples of special treatment within the company as arising from her personal relationship with the controlling shareholder and not to her employment contract. [13]            He concluded by indicating that the factors considered by the Minister, as set out earlier in his reasons, were the relevant factors for his consideration. ...
FCA

Ths Queen v. Imperial Oil Ltd., 2003 FCA 289

According to material in the record, this practice is founded on sound policy considerations. ...
FCA

Bekker v. Canada, 2004 FCA 186

The presentation of facts is not, as stated by the respondent, a mere technicality; rather, it is essential to a proper consideration of Charter issues... ...
FCA

McLarty v. Canada, 2002 FCA 206

The question stated by the Motions Judge was: Whether the promissory note provided as consideration by the Appellant is a contingent liability of the Appellant? ...
FCA

Canada v. B.W. Strassburger Ltd., 2002 FCA 332

Taxpayer's counsel said he was taking the matter under consideration and would advise Crown counsel later of his position. ...
FCA

Dupont Canada Inc. v. Canada, 2002 FCA 307

In this case, Dupont did not request Tax Court costs until it filed the motion now under consideration. ...

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