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11132 results for Canadian Caselaw › Federal Court of Appeal (Canada)

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  • Canada v. 984274 Alberta Inc., 2020 FCA 125

    [1]  This is an appeal brought by Her Majesty the Queen (the Crown or the appellant) from a judgment of the Tax Court of Canada (2019 TCC 85), wherein Smith J. (the Tax Court judge) allowed the appeal brought by 984274 Alberta Inc. (the respondent or Alberta) and vacated an assessment issued by the Minister of National Revenue (the Minister) under the Income Tax Act, R.S.C. 1985, c. 1 (5th...

  • Salt Canada Inc. v. Baker, 2020 FCA 127

    [1]  This is an appeal from the judgment of the Federal Court (per Boswell J): 2016 FC 830. The Federal Court dismissed an application brought by the appellant for an order directing the Commissioner of Patents to vary the records of the Patent Office to reflect it as owner of Canadian Patent No. 2,222,058.

  • Canada v. Harris, 2020 FCA 124

    [1]  The Crown appeals from an order of the Federal Court (2019 FC 553) which dismissed the Crown’s motion to strike out a claim instituted by Allan J. Harris. Similar claims filed by other individuals were also dealt with in the order, but these are not relevant to this appeal.

  • ‘Namgis First Nation v. Canada (Fisheries, Oceans and Coast Guard), 2020 FCA 122

    [1]  ‘Namgis First Nation appeals from the decision of the Federal Court (per Strickland J.) dismissing its application for judicial review of the Minister of Fisheries and Oceans’ (the Minister) decision to issue a Salmonid Introductions and Transfer Licence (the Licence) to Mowi Canada West Ltd. (Mowi), formerly known as Marine Harvest Inc. The Federal Court had before it three separate...

  • Live! Holdings, LLC v. Oyen Wiggs Green & Mutala LLP, 2020 FCA 120

    [1]  Live! Holdings, LLC appeals from the judgment of the Federal Court (reported as 2019 FC 1042) upholding the decision of the Registrar of Trademarks to expunge the “LIVE” trademark from the Register of Trademarks. The Federal Court found that the appellant had not used the LIVE mark in Canada during the relevant period, nor had it established that any use that may have been made of the...

  • Laliberte v. Day, 2020 FCA 119

    [1]  When two or more proposed class proceedings are commenced with respect to the same alleged wrongdoing, and the plaintiffs and their counsel do not agree to cooperate, the plaintiff in one proceeding may bring a motion, known as a carriage motion, to stay the other proceedings.

  • Iris Technologies Inc. v. Canada (National Revenue), 2020 FCA 117

    [1]  The appellant, Iris Technologies Inc., appeals from an order of the Federal Court dismissing its motion for an interim mandatory injunction (2020 FC 532, per Heneghan J.). The motion sought to compel the payment of $62,300,000 in GST/HST refunds, a portion of the total refunds that the respondent, the Minister of National Revenue, has withheld pending completion of an audit of the...

  • Hunt v. Canada, 2020 FCA 118

    [1]  The appellant appeals the Tax Court’s order dated October 2, 2018 and made under Rule 58(1) of the Tax Court of Canada Rules (General Procedure), S.O.R./90-688a: 2018 TCC 193. In its order, the Tax Court answered two preliminary questions placed before it. This appeal concerns only one of the two questions:

  • Arctic Cat, Inc. v. Bombardier Recreational Products Inc., 2020 FCA 116

    [1]  Arctic Cat, Inc. and Arctic Cat Sales Inc. (the appellants) move for a stay of the Judgment of the Federal Court issued on June 15, 2020 (per Justice Roy) (2020 FC 691) until this Court determines the appeal.

  • Iberville Developments Limited v. Canada, 2020 FCA 115

    [1]  This is an appeal brought by Iberville Developments Limited (the appellant) from a decision of the Tax Court of Canada (2018 TCC 102) whereby Boyle J. (the Tax Court judge) confirmed the Notice of determination issued by the Minister of National Revenue (the Minister) reducing its net capital loss for its 2008 taxation year to nil. The Minister relied on subsection 97(2) of the Income...

  • Ray-Mont Logistiques Montréal c. Canada (Revenu national), 2020 CAF 113

    [1]  Ray-Mont Logistiques (l’appelante) offre des services de logistique spécialisés à des fins d’exportation de produits agroalimentaires. Pour ce faire, elle embauche des travailleurs dont les tâches consistent à effectuer le transbordement de poches de grains et de légumineuses se trouvant dans des camions ou des wagons ferroviaires, pour les déplacer dans des conteneurs maritimes.

  • Canada v. CAMECO Corporation, 2020 FCA 112

    [1]  The issue in appeal A-349-18 is the interpretation of paragraphs 247(2)(b) and (d) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the Act) and, in particular, whether these paragraphs would permit the Minister of National Revenue (Minister) to reallocate all of the profit of a foreign subsidiary of a Canadian corporation to its Canadian parent corporation. Appeal A-193-19 is an...

  • Teksavvy Solutions Inc. v. Bell Media Inc., 2020 FCA 108

    [1]  Six groups of parties have moved to intervene in this appeal. The motions will be granted on a slightly modified version of the usual terms.

  • Caron Transport Ltd. v. Williams, 2020 FCA 106

    [1]  The respondent, Quency Williams, was dismissed from his employment with the appellant, Caron Transport Ltd., without notice or compensation. The letter from Caron that confirmed Mr. Williams’ termination stated that “acts of intimidation were used by yourself and directed towards your coworker.”

  • Lewin Estate v. Canada, 2020 FCA 104

    [1]  The appellant appeals from the January 30, 2019 judgment of the Tax Court of Canada (per Favreau, J.), reported at 2019 TCC 21, in which the Tax Court dismissed the appellant’s appeal from a reassessment in respect of the terminal tax return of the late Laurence Lewin. In its judgment, the Tax Court determined that there were grounds to reassess beyond the normal reassessment period...

  • Green v. Canada (Attorney General), 2020 FCA 102

    [1]  Subject to certain exceptions not relevant to this case, subsection 30(1) of the Employment Insurance Act, S.C. 1996, c. 23 disqualifies a claimant from receiving employment insurance benefits if the claimant voluntarily left their employment without just cause.

  • Entertainment Software Assoc. v. Society Composers, 2020 FCA 100

    [1]  The Society of Composers, Authors and Music Publishers of Canada (“SOCAN”) administers the right to “communicate” musical works on behalf of copyright owners. It filed with the Copyright Board proposed tariffs for certain years for the communication to the public by telecommunication of works in its repertoire through an online music service.

  • CMRRA-SODRAC Inc. v. Apple Canada Inc., 2020 FCA 101

    [1]  The applicants apply for judicial review of the Copyright Board’s decision dated August 25, 2017 (CB-CDA 2017-086) to set a tariff under the Copyright Act, R.S.C. 1985, c. C-42.

  • 3510395 Canada Inc. v. Canada (Attorney General), 2020 FCA 103

    [1]  Before us are two appeals by 3510395 Canada Inc., operating as CompuFinder (the appellant) in respect of two related compliance and enforcement decisions of the Canadian Radio-Television and Telecommunications Commission (the CRTC). In the first decision, the CRTC dismissed the appellant’s constitutional challenge to An Act to promote the efficiency and adaptability of the Canadian...

  • Ark Angel Fund v. Canada (National Revenue), 2020 FCA 99

    [1]  On April 22, 2015, the Minister of National Revenue decided to revoke the appellant’s charitable registration because it failed to meet the requirements of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.). In the Minister’s view, the appellant failed to maintain adequate books and records and was not devoting all of its resources to its own charitable activities. The appellant appeals

  • Laliberté v. Canada, 2020 FCA 97

    [1]  The circumstances giving rise to this appeal are unusual and exotic, but the issues that arise in the appeal are not.

  • Canada (Attorney General) v. Poirier, 2020 FCA 98

    [1]  The Attorney General of Canada (the Crown) seeks to set aside a decision of the Social Security Tribunal – Appeal Division (Appeal Division) which allowed an appeal by Jocelyn Poirier from a decision of the Social Security Tribunal – General Division (General Division) denying Mr. Poirier’s application for a disability pension under the Canada Pension Plan, R.S.C. 1985, c. C-8 (CPP).

  • Lairenjam v. Unifor National Council 4000, 2020 FCA 96

    [1]  The applicant was an owner-operator of a truck that provided services to Canadian National Transportation, Limited. His employment was terminated after the British Columbia Ministry of Transportation issued a ticket to the applicant for failing to maintain his truck in a safe operating condition.

  • Bedessee Imports Ltd. v. GlaxoSmithKline Consumer Healthcare (UK) IP Limited, 2020 FCA 94

    [1]  This appeal concerns an application by Bedessee Imports Ltd. (Bedessee) for an order expunging the trademarks HORLICK’S and HORLICKS (collectively, the HORLICKS Marks) from the register of trademarks kept under the Trademarks Act, R.S.C. 1985, c. T-13 (Act). The application was dismissed by the Federal Court (2019 FC 206) and Bedessee has appealed.

  • Harvey v. Via Rail Canada Inc., 2020 FCA 95

    [1]  This is an appeal of a decision of Justice Simpson of the Federal Court (2019 FC 569), (the Reasons) in which she dismissed the appellant Pamela Harvey’s application for judicial review of a decision of the Canadian Human Rights Commission (the Commission) declining to request that the Canadian Human Rights Tribunal initiate an inquiry into the appellant’s complaint of individual...

  • Air Passengers Rights v. Canada (Transportation Agency), 2020 FCA 92

    [1]  As is the case with so many other areas of life today, the airline industry and airline passengers have been seriously affected by the COVID-19 pandemic. International borders have been closed, travel advisories and bans have been instituted, people are not travelling for non-essential reasons and airlines have cancelled numerous flights.

  • Morrison v. Canada, 2020 FCA 93

    [1]  These appeals arise under the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (the Act) as a result of the reduction or denial of certain charitable donation tax credits that Mr. Morrison had claimed in relation to his participation in the Canadian Gift Initiatives donation program (the “CGI Program”) and that Mr. Eisbrenner and Mr. Morrison had claimed in relation to their participation

  • Lawyers’ Professional Indemnity Company v. Canada, 2020 FCA 90

    [1]  The Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), paragraph 149(1)(d.5) (ITA) exempts from taxation income earned by certain corporations owned by “public bod[ies] performing a function of government in Canada”. In a decision reported as 2018 TCC 194, the Tax Court of Canada found that while the Law Society of Ontario was a “public body”, it did not perform “a function of government...

  • Parks v. Canada (Attorney General), 2020 FCA 91

    [1]  The applicant, Ms. Kimberley Parks, seeks judicial review of a decision of the Appeal Division of the Social Security Tribunal dated December 14, 2018, which dismissed her appeal from a decision of the General Division. The General Division had found that the applicant was not entitled to the CPP disability benefit on the basis that she retained some capacity regularly to pursue a...

  • Canada (National Revenue) v. Al Saunders Contracting & Consulting Inc., 2020 FCA 89

    [1]  Subject to specific, limited exceptions, amounts to be included as income from an office or employment include all amounts received by a taxpayer in a taxation year “as an allowance for personal or living expenses or as an allowance for any other purpose” (paragraph 6(1)(b) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) (Act)). One exception is found in subparagraph 6(1)(b)(vii)...

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