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International Corona Resources Ltd., [1989] 2 S.C.R. 574, the Supreme Court of Canada has established a "rough and ready guide" to determining whether the imposition of a fiduciary obligation on a relationship is appropriate. ... Canada (Minister of Energy, Mines and Resources), [1989] 2 S.C.R. 49. ... That paragraph at the material time provided: Notwithstanding any other provision of this Act, other than subsection 85(5.1), where at any time after November 12, 1981 a taxpayer has disposed of any capital property, a Canadian resource property, a foreign resource property, an eligible capital property or an inventory to a partnership that immediately after that time was a Canadian partnership of which the taxpayer was a member, if the taxpayer and all the other members of the partnership have jointly so elected in prescribed form and within the time referred to in subsection 96(4), the following rules apply: [...] ...

Justice Gascon BETWEEN: RODNEY GENE TORRANCE   Applicant   and   ATTORNEY GENERAL OF CANADA   Respondent   JUDGMENT AND REASONS I.   ... II.   Background A.   Factual context [5]   Mr. Torrance was a self-employed bicycle courier. ... A month later, in December, his CPP Application was rejected by Human Resources and Skills Development Canada – as ESDC was then named –, because he had not made sufficient contributions to the CPP over the years. ...

I need only cite a few paragraphs of what Justice Létourneau said in Canada (Minister of Human Resources Development) v. ... Toutefois, l’appel n’a pas pour effet de suspendre l’exécution de l’ordonnance, sauf ordonnance contraire d’un juge du tribunal saisi de l’appel. …. …. ... Lubetsky Sarah Cormack For The RespondentS SOLICITORS OF RECORD: Attorney General of Canada Toronto, Ontario For The Applicant Davies Ward Phillips & Vineberg LLP Toronto, Ontario For The RespondentS   ...

They accepted a strategy proposed by Goldman Sachs & Co. of New York City which utilized a so-called “Kiwi Loan”. ... In Mark Resources Inc. v. R. [FN37: <p>(1993), 93 D.T.C. 1004 (T.C.C.) ... </p>] 36 The Mark Resources Inc. approach was applied in Canwest Broadcasting Ltd. v. ...

Human Resources Development et al. (F.C.A.) state a proposition that has weathered Charter challenges:                  We are all of the view that the decision appealed against cannot be overturned by this Court. ... STINSON                                                ASSESSMENT OFFICER                   DATED:                          October 19, 1998                   APPEARANCES:                        Ken Stephan William Fegol              for himself                                                        (Plaintiff)                        Perry Derksen (articled student)                        Duncan A. ... Morris Rosenberg                  for Defendant                        Deputy Attorney General of Canada                        Ottawa, Ontario          ...

    [25]            It is no answer to the loss of time and resources by respondent’s counsel and the Court to say, as the applicant did, that the matter can quickly be rescheduled, again, after the decision of the Federal Court of Appeal ... Thus, it could not be said that the adjournment sought might result in a future saving of judicial resources. ...   [27]             It is also no answer to the lost time and resources to plead that the request to reschedule was made by a self-represented party who may have misinterpreted the Court’s Order.  ...

MARINE HOLDINGS LTD.                                                                Plaintiffs                                    and                               THE SHIP " EWA " MATSON NAVIGATION CO. ... Baker Energy Resources Corporation (1988) 25 F.T.R. 226 at 230. The first Brule question objected to is to be answered. [30]            Questions 3 and 8, asked of and objected to by Mr. ...

Canada (Minister of National Revenue), 2004 FC 140 Date: 20040129 Docket: T-1289-02 (Consolidated with T-1129-02; T-1290-02 to T-1298-02) Citation: 2004 FC 140 BETWEEN:                                            ABBOTT LABORATORIES, LIMITED and                                       ABBOTT LABORATORIES INTERNATIONAL                                                                                                                                                    Applicants                                                                             - and-                                           THE MINISTER OF NATIONAL REVENUE                                                                                                                                                Respondent                                                             REASONS FOR ORDER LEMIEUX J.: BACKGROUND [1]                 The proceeding before the Court is a consolidated judicial review application filed pursuant to section 18.1 of the Federal Court Act by Abbott Laboratories Limited, a Canadian company, (as importer) and Abbott Laboratories International, a U.S. ... Canada (Minister, Energy, Mines and Resources), [1989] 2 S.C.R. 49). [42]            Counsel for the applicants argued the section 59(6) privative clause did not apply to the circumstance of his case: there was no redetermination in accordance with this section "because no rationale was given". ... Canada (Minister of Energy, Mines and Resources), supra, on the factors which go into the equation in determining whether a particular route constitutes an adequate alternative remedy stated as follows: (page 31 of the decision in Matsqui, paragraph 37): ¶ 37       On the basis of the above, I conclude that a variety of factors should be considered by courts in determining whether they should enter into judicial review, or alternatively should require an applicant to proceed through a statutory appeal procedure. ...

Mikisew’s reserve is located approximately 100 km south of Pine Lake. [5]   The Respondent acknowledges that Mikisew and other signatories to Treaty 8 have a constitutional right under s 35 of The Constitution Act, 1982, being Schedule B to the Canada Act 1982 (UK), 1982, c 11 [Constitution Act, 1982] and Treaty 8, as modified by the Natural Resources Transfer Agreement (Natural Resources Transfer Act, SC 1930, c 3), to hunt, trap, and fish for food in WBNP, subject to lawful regulation and the Crown’s ability to take up lands for specific purposes. ... Parks Canada will work towards the establishment of a management structure with local Aboriginal groups, recognizing that ecological integrity and cultural resources will be improved with support from local Aboriginal groups. ... This section states that Parks Canada’s zoning system provides a means to reflect principles of ecological integrity by protecting park lands and resources and ensuring a minimum of human-induced change. ...

".          Mr. Justice Hugessen went on to point out that persons who launch proceedings "... for their own private purposes may be called to account for their waste and abuse of a public resource." ... All of section 8 at pp. 3 and 4;               2.      Section 14b at p. 5;               3.      ... Mennes may be accepted by the registry:      1.      All of paragraphs 9 and 10 at p. 4;               2.      ...