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TCC
Brighton v. Canada (Human Resources ans Skills Developement), 2013 TCC 323
Canada (Human Resources ans Skills Developement), 2013 TCC 323 Docket: 2013-1442(OAS) BETWEEN: GAIL BRIGHTON, Appellant, and THE MINISTER OF HUMAN RESOURCES AND SKILLS DEVELOPMENT, Respondent. ____________________________________________________________________ Appeal heard on July 18, 2013, at Nanaimo, British Columbia Before: The Honourable Justice B. ... Citation: 2013TCC323 Date: 20131015 Docket: 2013-1442(OAS) BETWEEN: GAIL BRIGHTON, Appellant, and THE MINISTER OF HUMAN RESOURCES AND SKILLS DEVELOPMENT, Respondent. REASONS FOR JUDGMENT Paris J. [1] Ms. Brighton has appealed the decision of the Minister of Human Resources and Skills Development (“the Minister”) that she was not entitled to any amount of the Guaranteed Income Supplement (GIS) under the Old Age Security Act (OAS) for the period from July 1, 2012 to June 30, 2013 ...
TCC
Parrotta v. Human Resources, 2012 TCC 172
Human Resources, 2012 TCC 172 Docket: 2011-2012(OAS) BETWEEN: RACHELE PARROTTA, Appellant, and THE MINISTER OF HUMAN RESOURCES AND SKILLS DEVELOPMENT, Respondent.____________________________________________________________________ Appeal heard on common evidence with the appeal of Domenico Parrotta (2011-2007(OAS)) on March 21, 2012, at Toronto, Ontario Before: The Honourable Justice B. ... Docket: 2011-2007(OAS) BETWEEN: DOMENICO PARROTTA, Appellant, and THE MINISTER OF HUMAN RESOURCES AND SKILLS DEVELOPMENT, Respondent.____________________________________________________________________ Appeal heard on common evidence with the appeal of Rachele Parrotta (2011-2012(OAS)) on March 21, 2012, at Toronto, Ontario Before: The Honourable Justice B. ... Citation: 2012TCC172 Date: 20120518 Dockets: 2011-2012(OAS) 2011-2007(OAS) BETWEEN: RACHELE PARROTTA, DOMENICO PARROTTA, Appellants, and THE MINISTER OF HUMAN RESOURCES AND SKILLS DEVELOPMENT, Respondent. ...
TCC
Heaman v. Minister of Human Resources Department, 2006 TCC 106
Minister of Human Resources Department, 2006 TCC 106 Docket: 2004-3988(OAS) BETWEEN: BERNICE HEAMAN, Appellant, and THE MINISTER OF HUMAN RESOURCES DEVELOPMENT, Respondent.____________________________________________________________________ Appeal heard on May 30, 2005 at Brandon, Manitoba Before: The Honourable Justice R.D. ... Citation: 2006TCC106 Date: 20050217 Docket: 2004-3988(OAS) BETWEEN: BERNICE HEAMAN, Appellant, and THE MINISTER OF HUMAN RESOURCES DEVELOPMENT, Respondent. ... CITATION: 2006TCC106 COURT FILE NO.: 2004-3988(OAS) STYLE OF CAUSE: Bernice Heaman and The Minister of Human Resources Development PLACE OF HEARING: Brandon, Manitoba DATE OF HEARING: May 30, 2005 REASONS FOR JUDGEMENT BY: The Honourable Justice R.D. ...
TCC
Ward v. Human Resources, 2008 TCC 25
Human Resources, 2008 TCC 25 Docket: 2007-3096(OAS) BETWEEN: ELLEN WARD, Appellant, and THE MINISTER OF HUMAN RESOURCES AND SOCIAL DEVELOPMENT CANADA, Respondent. ... Hershfield" Hershfield J. Citation: 2008TCC25 Date: 20080116 Docket: 2007-3096(OAS) BETWEEN: ELLEN WARD, Appellant, and THE MINISTER OF HUMAN RESOURCES AND SOCIAL DEVELOPMENT CANADA, Respondent. ... [1] This appeal made under section 28 of the Old Age Security Act (the “ Act ”) concerns a decision of the Minister of Human Resources and Social Development Canada (the “Minister”) regarding the calculation of the Appellant’s entitlement to the Guaranteed Income Supplement (the “GIS”) ...
TCC
James v. Canada (Human Resources and Skills Development), 2012 TCC 229
Canada (Human Resources and Skills Development), 2012 TCC 229 Docket: 2011-2921(OAS) BETWEEN: FRANCISCA JAMES, Appellant, and THE MINISTER OF HUMAN RESOURCES AND SKILLS DEVELOPMENT, Respondent.____________________________________________________________________ Appeal heard on May 14, 2012, at Vancouver, British Columbia Before: The Honourable Mr. Justice Randall Bocock Appearances: For the Appellant: The Appellant herself Counsel for the Respondent: Adam Gotfried____________________________________________________________________ JUDGMENT The appeal to this Court, by way of reference pursuant to subsection 28(2) of the Old Age Security Act regarding the determination by the Minister of Human Resources and Skills Development (the “Minister”) dated September 10, 2010 relating to the determination of the Appellant’s income or sources of income is dismissed. ... Citation: 2012 TCC 229 Date: 20120626 Docket: 2011-2921(OAS) BETWEEN: FRANCISCA JAMES, Appellant, and THE MINISTER OF HUMAN RESOURCES AND SKILLS DEVELOPMENT, Respondent. ...
TCC
Dupuis v. Human Resources, 2011 TCC 485
Human Resources, 2011 TCC 485 Docket: 2010-1844(OAS) BETWEEN: RAYMOND DUPUIS, Appellant, and MINISTER OF HUMAN RESOURCES AND SKILLS DEVELOPMENT, Respondent. ... Translation certified true on this 30th day of November 2011. Johanna Kratz, Translator Citation: 2011 TCC 485 Date: 20111018 Docket: 2010-1844(OAS) BETWEEN: RAYMOND DUPUIS, Appellant, and MINISTER OF HUMAN RESOURCES AND SKILLS DEVELOPMENT, Respondent. ... Dupuis, the Appellant, is appealing from a decision of the Minister of Human Resources and Skills Development (the “Minister”) concerning the determination of the monthly Guaranteed Income Supplement (the “Supplement”) under the Old Age Security Act (“OASA”). [1] [2] Mr. ...
TCC
Moskal v. Human Resources, 2010 TCC 5
Human Resources, 2010 TCC 5 Docket: 2009-1264(OAS) BETWEEN: GEORGE D. ... MOSKAL, Appellant, and THE MINISTER OF HUMAN RESOURCES AND SOCIAL DEVELOPMENT, Respondent. ... MOSKAL and THE MINISTER OF HUMAN RESOURCES AND SOCIAL DEVELOPMENT PLACE OF HEARING: Victoria, British Columbia DATE OF HEARING: November 18, 2009 REASONS FOR JUDGMENT BY: The Honourable Justice J. ...
TCC
Quinn v. Human Resources, 2010 TCC 453
Human Resources, 2010 TCC 453 Docket: 2009-1261(OAS) BETWEEN: CHARLES D. QUINN, Appellant, a nd THE MINISTER OF HUMAN RESOURCES AND SOCIAL DEVELOPMENT, Respondent, and MARILYNE C. ... QUINN, Appellant, and THE MINISTER OF HUMAN RESOURCES AND SOCIAL DEVELOPMENT, Respondent, and MARILYNE C. ...
FCTD
Imperial Oil Resources Ventures Limited v. Canada (Attorney General), 2014 DTC 5113 [at 7275], 2014 FC 839
Imperial Oil Resources Ventures Limited v. Canada (Attorney General), 2014 DTC 5113 [at 7275], 2014 FC 839 Date: 20140902 Dockets: T-1-05 T-2155-10 Citation: 2014 FC 839 Ottawa, Ontario, September 2, 2014 PRESENT: The Honourable Madam Justice Gagné Docket: T-1-05 BETWEEN: IMPERIAL OIL RESOURCES LIMITED Applicant and THE ATTORNEY GENERAL OF CANADA Respondent Docket: T-2155-10 AND BETWEEN: IMPERIAL OIL RESOURCES VENTURES LIMITED Applicant and THE ATTORNEY GENERAL OF CANADA Respondent JUDGMENT AND REASONS Overview [1] These are two applications for judicial review brought by Imperial Oil Resources Limited (file T-1-05) and Imperial Oil Resources Venture Limited (file T-2155-10) [collectively “Imperial Oil”] against the Minister of National Revenue [Minister] relating to the Syncrude Remission Order, CRC, c 794 [SRO], an initiative undertaken in 1976 by the federal government to provide some federal tax relief to participants in the Syncrude (oil sands) Project in northern Alberta. ... By the combined operation of those provisions, a resource producer, in computing its income for income tax purposes, was required to include and could not deduct any resource royalty payable to a province. [11] During the period when the resource royalty amendments were being made to the ITA, the development of the oil sands in northern Alberta was in its beginning stages. ... "Jocelyne Gagné" Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1-05 STYLE OF CAUSE: IMPERIAL OIL RESOURCES LIMITED v THE ATTORNEY GENERAL OF CANADA AND DOCKET: T-2155-10 STYLE OF CAUSE: IMPERIAL OIL RESOURCES VENTURES LIMITED v THE ATTORNEY GENERAL OF CANADA PLACE OF HEARING: Calgary, Alberta DATE OF HEARING: June 3, 2014 JUDGMENT AND REASONS: GAGNÉ J. ...
FCA
Canada (National Revenue) v. ConocoPhillips Canada Resources Corp., 2017 FCA 243
WOODS J.A. BETWEEN: MINISTER OF NATIONAL REVENUE Appellant and CONOCOPHILLIPS CANADA RESOURCES CORP. ... CONOCOPHILLIPS CANADA RESOURCES CORP. PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: June 12, 2017 REASONS FOR JUDGMENT BY: WOODS J.A. ...