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Second, there is no right of appeal from a nil assessment since: “Any other objection but one related to an amount claimed [as taxes] was lacking the object giving rise to the right of appeal …” (Okalta Oils, supra, at p. 1178). [14]   The Respondent provides a related reason as to why the proper venue for this dispute is the Federal Court, relying on Imperial Oil Resources Ltd v Canada (Attorney General), 2016 FCA 139 [Imperial Oil FCA] at paragraph 61 for the proposition that the Tax Court does not have jurisdiction over issues relating to overpayments.   ... The interests of justice can override an applicant’s failure to meet the Hennelly test (Canada (Minister of Human Resources Development) v Hogervorst, 2007 FCA 41 at para 33; Canada (Attorney General) v Larkman, 2012 FCA 204 at para 62). [45]   Here, the Applicant has met the Hennelly test.   ... In other words, the 2012 Assessment is deemed to no longer exist, having been replaced by a subsequent reassessment (see, by analogy, Grenon at paras 20-25). [89]   The Minister further argues that the Reassessment is properly described as a “notice of refund” or “refund receipt”, and that it was improperly named by the CRA as a Reassessment in spite of its title, format and content. [90]   I note that the Minister has ample resources at her disposal.   ...

., docket T-1324-92 Date: 19980826 Docket: T-1324-92 Between:      HER MAJESTY THE QUEEN      plaintiff      and      LOMEX, INC.      ... Iveson      FEDERAL COURT OF CANADA      TRIAL DIVISION      NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT NO.:                  T-1324-92 STYLE OF CAUSE:              HER MAJESTY THE QUEEN v.                      ... Amoco Canada Petroleum Company Ltd., [1986] 1 C.T.C. 124 (F.C.A.); and Shell Canada Resources Ltd. v. ...

  [4]                Parliament has given the CRA broad responsibilities over the management of its human resources (see subsection 51(1) of the Act). ... Finally, the applicant’s supervisor’s position as a CRA manager responsible for all aspects of human resources in his office, suggest that he has relative expertise in deciding what was a human resources matter ...   [24]            Finally, the recourse directive was solely within the sphere of management and human resources expertise and did not involve subject matter for which the courts have relative expertise as was the case in Canada (Attorney General) v. ...

JUSTICE O'REILLY                          BETWEEN:                                                                  ELLEN FLINN                                                                                                                                             Applicant                                                                            and                                     CANADA CUSTOMS AND REVENUE AGENCY                                                                                                                                         Respondent                                     REASONS FOR JUDGMENT AND JUDGMENT [1]                Ms. ... ·            will deciding the issues have some practical effect that would merit the expenditure of judicial resources? ... O'Reilly"                                                                                                                                                                  F.C.J.                                                                                      ...

Comment — Issue #2 Having determined that the proceeds from the business interruption insurance are income for tax purposes, the question becomes — can these proceeds be considered income derived from an operation of a mine and therefore exempt by virtue of the provisions of section 28 of the I.T.A.R. ... The insurance proceeds, however, cannot be brought within the much more specific wording of Regulation 1201(2) — production profits (pre-May 6, 1974) and Regulation 1201 — Resource profits, (post-May 6, 1974). ... To do so would really give the plaintiff a double benefit — the right to charge off premiums paid for this insurance and then an exemption when proceeds are paid — clearly not the intended result. ...

Canada (Minister of National Revenue), docket T-2836-94 Date: 19981106 Docket: T-2836-94 BETWEEN:      KEN STEPHAN WILLIAM FEGOL,      Plaintiff,     - and-      HER MAJESTY THE QUEEN      IN THE RIGHT OF CANADA      AS REPRESENTED BY      THE MINISTER OF NATIONAL REVENUE,      Defendant.      ... Human Resources Development & al., A-104-97 (June 8, 1998), is brief enough to be repeated in full:                       We are all of the view that the decision appealed against cannot be overturned by this Court. ... Canada (A.G.), [1990] 3 F.C. 642.                                        ...

Canada, docket T-742-93      Date: 19971209      Docket: T-742-93 BETWEEN:      LES ENTREPRISES LUDCO LTÉE/      LUDCO ENTERPRISES LTD.      ...          [68]      In this case, as in Mark Resources Inc. v. The Queen (1993), 93 DTC 1004 (C.T.C.) at 1012, the earning of dividend income cannot be said to be the real purpose of the use of the borrowed funds. ... Canada, [1997] 2 S.C.R. 336, and the obiter dicta in Mark Resources Inc., supra, at 1013-15 do not find their application, in my view, to the facts of this case, and more particularly, to the true purpose of the plaintiffs' investments in Justinian in the context of the object and spirit of the Income Tax Act as a whole. [70]      The application of these principles to this litigation is straightforward. ...

Application of the law to the facts (a)        Lack of resources: [13]            The plaintiff is not indigent, quite to the contrary. ...   [14]            Mr. Bernath argues that, like the legislative provisions that dismiss military disability pensions from the calculation of taxable income, the Court should not consider that disability pension income in assessing the plaintiff’s financial resources regarding this motion. ... Although those amounts were established by evidence, I find it difficult to see how the resources available to the plaintiff would leave him unable to fund those costs. ...

Justice Annis BETWEEN: ANTE JURIC-CIVRO AND TAMARA JANDRIC Applicants and THE MINISTER OF CITIZENSHIP & IMMIGRATION Respondent JUDGMENT AND REASONS I.   ... She explained that these individuals are poorer, having arrived in Croatia with limited resources. ... They regard the latter as uneducated, culturally inferior, and as a burden on Croatia’s economy and resources ”. ...

Her union representative then sent the request to human resources. [10]            On September 16, 2014, Ms. ... In this regard, the Court will consider the existence of an adversarial context, the conservation of judicial resources and its proper law-making function (Borowski at pp 359-363). [17]            In this case, Ms. ... A simple request that the Court render any other remedies that it deems just does not allow this Court to control the legality of decisions rendered with respect to other grievances that were not the subject of an application for judicial review. [29]            Regarding the factor of conserving judicial resources, Ms. ...