Donald Bowman (judge)
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Donald Bowman (judge)
The Honourable Donald George Hugh Bowman Q.C. (1933 – June 8, 2022) was a Chief Justice of the Tax Court of Canada. He was preceded as Chief Justice by Alban Garon and succeeded by Gerald Rip. Career Bowman was appointed to the Court in 1991, appointed its Associate Chief Justice in 2000 and its Chief Justice in 2005 until his retirement from the Court in 2008. Bowman's predecessor as Chief Justice was Alban Garon, who was murdered along with his wife and their neighbour by an unsuccessful litigant whose appeal had been dismissed. Chief Justice Bowman was called to the Bar of Ontario in 1962. He joined the Federal Department of Justice, Tax Litigation Section in 1962 and was appointed its Director in 1968. He was a founder of the Toronto law firm of Stikeman, Elliott, Robarts & Bowman in 1971, now Stikeman Elliott, and was a partner until his appointment to the Tax Court of Canada. He was appointed Queen's Counsel in 1974 and was admitted to the New York Bar in 1982. Followi ...
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Tax Court Of Canada
The Tax Court of Canada (TCC; french: Cour canadienne de l'impôt), established in 1983 by the ''Tax Court of Canada Act'', is a federal superior court which deals with matters involving companies or individuals and tax issues with the Government of Canada. Jurisdiction Appeals of decisions of the Tax Court of Canada are exclusively within the jurisdiction of the Federal Court of Appeal. On occasion, the Supreme Court of Canada grants leave to appeal a federal tax case from a decision of the Federal Court of Appeal where the question involved is considered to be of public importance. Procedure The litigation of a federal tax dispute is commenced by a taxpayer filing a Notice of Appeal in the Tax Court of Canada. Cases may proceed either by way of Informal or General Procedure. The Informal Procedure is a simplified process available to taxpayers where the total tax and penalties (but not interest) at issue is CAD$25,000 or less per taxation year ($50,000 in the case of GST ...
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Alban Garon
Alban Garon (March 4, 1930 – June 29, 2007) served as a judge from 1988 to 2004 and was Chief Justice of the Tax Court of Canada. On June 30, 2007, he was found beaten and murdered along with his wife and a neighbour in his Ottawa condominium. Early life He was born in Saint-Lambert-de-Lauzon, Quebec and was educated at Laval University and the University of Ottawa. Career Garon was called to the Bar of Quebec in 1955 and was named a Queen's Counsel in 1968. He practised law with the Canadian Department of Justice from 1955 until 1986. Garon was a legal professor at the University of Ottawa from 1956 until 1978 and from 1986 until 1992. In September 1988, Garon was appointed a judge in the Tax Court of Canada, and was made associate chief judge eleven years later. In February 2000, he was named Chief Judge, and was made Chief Justice in July 2003. Upon Garon's retirement in November 2004, Donald Bowman was named his successor as Chief Justice. Murder On June 30, ...
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Gerald J
Gerald is a male Germanic given name meaning "rule of the spear" from the prefix ''ger-'' ("spear") and suffix ''-wald'' ("rule"). Variants include the English given name Jerrold, the feminine nickname Jeri and the Welsh language Gerallt and Irish language Gearalt. Gerald is less common as a surname. The name is also found in French as Gérald. Geraldine is the feminine equivalent. Given name People with the name Gerald include: Politicians * Gerald Boland, Ireland's longest-serving Minister for Justice * Gerald Ford, 38th President of the United States * Gerald Gardiner, Baron Gardiner, Lord Chancellor from 1964 to 1970 * Gerald Häfner, German MEP * Gerald Klug, Austrian politician * Gerald Lascelles (other), several people * Gerald Nabarro, British Conservative politician * Gerald S. McGowan, US Ambassador to Portugal * Gerald Wellesley, 7th Duke of Wellington, British diplomat, soldier, and architect Sports * Gerald Asamoah, Ghanaian-born German football player * G ...
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Stikeman Elliott
Stikeman Elliott LLP is a Canadian business law firm founded in 1952 by H. Heward Stikeman and Fraser Elliott. The firm has offices located in Montreal, Toronto, Ottawa, Calgary, Vancouver, New York, London and Sydney. Since 2021, the firm's chairman is Jeffrey Singer. History Heward Stikeman and Fraser Elliott established a tax boutique firm in Montreal in 1952. The firm expanded throughout the ensuing years, eventually becoming a full-service business law firm. Stikeman Elliott has never merged with another firm, one of the few Bay Street firms to not do so. When it expanded to Toronto in 1970, two new partners were added, Donald Bowman and John Robarts, and the Toronto office became Stikeman, Elliott, Robarts and Bowman. One of the first national firms to maintain an office in Quebec, along with McCarthy Tétrault, Stikeman Elliott is widely considered one of the best firms in Quebec. The firm is one of the Seven Sisters, a group of seven prominent Canadian law firms. The f ...
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Queen's Counsel
In the United Kingdom and in some Commonwealth of Nations, Commonwealth countries, a King's Counsel (Post-nominal letters, post-nominal initials KC) during the reign of a king, or Queen's Counsel (post-nominal initials QC) during the reign of a queen regnant, queen, is a lawyer (usually a barrister or advocate) who is typically a senior trial lawyer. Technically appointed by the monarch of the country to be one of 'His [Her] Majesty's Counsel learned in the law', the position originated in England and Wales. Some Commonwealth countries have either abolished the position, or renamed it so as to remove monarchical connotations, for example, 'Senior counsel' or 'Senior Advocate'. Appointment as King's Counsel is an office, conferred by the Crown, that is recognised by courts. Members have the privilege of sitting within the inner Bar (law), bar of court. As members wear silk gowns of a particular design (see court dress), appointment as King's Counsel is known informally as ''rec ...
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Fraser Milner Casgrain
''As of March 28, 2013, Fraser Milner Casgrain combined with Salans and SNR Denton to form Dentons.'' Fraser Milner Casgrain LLP (FMC) was a Canadian business, litigation and tax law firm. With more than 560 lawyers (175 litigators) it was the sixth largest law firm in Canada as well as the largest law firm in Western Canada. Until 1984, FMC was a fully integrated national partnership with offices in Montreal, Ottawa, Toronto, Edmonton, Calgary, and Vancouver. In 1985, Fraser Milner Casgrain (then known as Fraser and Beatty) underwent a major administration change. Terrence Young was appointed as chief executive officer and he initiated FMC's expansion into Hong Kong, making FMC a multi-national law firm. Young served as CEO for 13 years, until the 1998 merger between Fraser and Beatty anFenerty erta-based law firm Milner Fenerty. On November 8, 2012, it was announced that FMC would combine with international law firms SNR Denton and Salans to form Dentons Dentons is the l ...
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Dentons
Dentons is the largest multinational law firm in the world. Dentons was ranked as the world's 4th- largest law firm by revenue, with $2.9B gross revenue by Global 200 ranking in the fiscal year 2021. The firm is called Dentons in all languages other than Chinese, in which it is called 大成 (Dacheng). Dentons was founded in March 2013 by the merger of SNR Denton, Fraser Milner Casgrain and Salans. Following its merger with Chinese law firm Dacheng in November 2015, Dentons became the largest law firm in the world by number of lawyers and has the most offices of any law firm in the world, covering every continent. As of 2020, Dentons operates in 77 countries, has 190 offices. The firm has no headquarters, although the firm's senior leadership are primarily based in Beijing, London and Washington D.C. Dentons is structured as a Swiss Verein called Dentons Group (a Swiss Verein), which does not itself provide legal services. The verein encapsulates multiple co-operating lega ...
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Lord Denning
Alfred Thompson "Tom" Denning, Baron Denning (23 January 1899 – 5 March 1999) was an English lawyer and judge. He was called to the bar of England and Wales in 1923 and became a King's Counsel in 1938. Denning became a judge in 1944 when he was appointed to the Probate, Divorce and Admiralty Division of the High Court of Justice, and transferred to the King's Bench Division in 1945. He was made a Lord Justice of Appeal in 1948 after less than five years in the High Court. He became a Lord of Appeal in Ordinary in 1957 and after five years in the House of Lords returned to the Court of Appeal as Master of the Rolls in 1962, a position he held for twenty years. In retirement he wrote several books and continued to offer opinions on the state of the common law through his writing and his position in the House of Lords. Margaret Thatcher said that Denning was "probably the greatest English judge of modern times". Denning's appellate work in the Court of Appeal did not concern ...
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Canada Revenue Agency
The Canada Revenue Agency (CRA; ; ) is the revenue service of the Canadian federal government, and most provincial and territorial governments. The CRA collects taxes, administers tax law and policy, and delivers benefit programs and tax credits. Legislation administered by the CRA includes the ''Income Tax Act,'' parts of the ''Excise Tax Act'', and parts of laws relating to the Canada Pension Plan, employment insurance (EI), tariffs and duties. The agency also oversees the registration of charities in Canada, and enforces much of the country's tax laws. From 1867 to 1999, tax services and programs were administered by the Department of National Revenue, otherwise known as Revenue Canada. In 1999, Revenue Canada was reorganized into the Canada Customs and Revenue Agency (CCRA). In 2003, the Canada Border Services Agency (CBSA) was created out of the CCRA, leading to customs being dropped from the agency's mandate and the agency's current name. The CRA is the largest organiz ...
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Friedrich Schiller
Johann Christoph Friedrich von Schiller (, short: ; 10 November 17599 May 1805) was a German playwright, poet, and philosopher. During the last seventeen years of his life (1788–1805), Schiller developed a productive, if complicated, friendship with the already famous and influential Johann Wolfgang von Goethe. They frequently discussed issues concerning aesthetics, and Schiller encouraged Goethe to finish works that he had left as sketches. This relationship and these discussions led to a period now referred to as Weimar Classicism. They also worked together on ''Xenien'', a collection of short satirical poems in which both Schiller and Goethe challenge opponents of their philosophical vision. Early life and career Friedrich Schiller was born on 10 November 1759, in Marbach, Württemberg, as the only son of military doctor Johann Kaspar Schiller (1733–1796) and Elisabetha Dorothea Schiller (1732–1802). They also had five daughters, including Christophine, the eldest. ...
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The Maid Of Orleans (play)
''The Maid of Orleans'' (german: Die Jungfrau von Orleans, links=no, ) is a tragedy by Friedrich Schiller, premiered on 11 September 1801 in Leipzig. During his lifetime, it was one of Schiller's most frequently-performed pieces. Plot The play loosely follows the life of Joan of Arc. It contains a prologue introducing the important characters, followed by five acts. Each dramatizes a significant event in Joan's life. Up to act 4 the play departs from history in only secondary details (e.g. by having Joan kill people in battle, and by shifting the reconciliation between the Armagnacs and the Burgundians from 1435 to 1430). Thereafter, however, the plot is entirely free. Joan is about to kill an English knight when, on removing his helmet, she at once falls in love with him, and spares him. Blaming herself for what she regards as a betrayal of her mission, then, when at Reims she is publicly accused of sorcery, she refuses to defend herself, is assumed to be guilty, and dismissed fr ...
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