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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.   ...

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