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COUTURE Respondent       Heard at Toronto, Ontario, on December 10, 2008. ... Nikolaisen, [2002] 2 S.C.R. 235, 2002 SCC 33).   Analysis [10]            At the outset, I observe that in reaching his decision, the Tax Court Judge applied a novel approach to the matter that was before him, having regard to other jurisprudence in the Tax Court of Canada, in particular the decisions in Pagnotta v. ... Just Andrew Miller FOR THE APPELLANT     Andrew MacDonald FOR THE RESPONDENT     SOLICITORS OF RECORD:   John H. ...

Canada 2002 FCT 243, (2002) 217 F.T.R. 1 (T.D.),which held that Treaty 8 exempted Indians entitled to the benefit of the treaty from liability for tax,  applied to his case.  ... SEXTON J.A.   DATED:                                                          January 24, 2008       APPEARANCES:   Mr. Van Dumont ON HIS OWN BEHALF   Ms. Nadine Taylor-Pickering FOR THE RESPONDENT     SOLICITORS OF RECORD:       John H. ...

LÉTOURNEAU J.A.                         TRUDEL J.A.   BETWEEN:   A-237-09 LOCATION ROBERT LTÉE   Appellant and HER MAJESTY THE QUEEN   Respondent    -------------------------------     A-240-09 TRANSPORT ROBERT (1973) LTÉE   Appellant and HER MAJESTY THE QUEEN   Respondent REASONS FOR JUDGMENT     LÉTOURNEAU J.A.     ...   [8]                The judgment in Penner International Inc. v. Canada, 2002 FCA 453 was rendered in November 2002. ... “Gilles Létourneau” J.A.   “I agree             Pierre Blais J.A.”   “I agree             Johanne Trudel J.A.”       ...

  [13]       Further, counsel's submissions were informed by a memorandum prepared by Sharon Gulliver dated May 2, 2002 (Gulliver memorandum). ... [22]       I begin by noting that while the Judge ordered the production of internal CRA memoranda prepared from 2000 to July 2007, during oral argument counsel for Lehigh significantly narrowed the relevant timeframe to be from the date of the Gulliver memorandum (May 2, 2002) to the date of the assessments (November 30, 2004 and on May 3, 2005) ... Nikolaisen, [2002] 2 S.C.R. 235, 2002 SCC 33; Bristol-Myers Squibb Co. v. ...

BETWEEN:                                                                           BCH INC.                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                           Heard at Toronto, Ontario, on September 29, 2003.                   ... Canada (Minister of National Revenue- M.N.R.), [2002] T.C.J. No. 589. [3]                 Despite the able argument of counsel, we are not persuaded that the Judge committed any reviewable error in concluding that Mr. ...

BETWEEN:                                                                           BCH INC.                                                                                                                                                        Applicant                                                                                  and                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Respondent                                           Heard at Toronto, Ontario, on September 29, 2003.                   ... Canada (Minister of National Revenue- M.N.R.), [2002] T.C.J. No. 589. [3]                 Despite the able argument of counsel, we are not persuaded that the Judge committed any reviewable error in concluding that Mr. ...

Canada (A.G.) (2002), 220 D.L.R. (4th) 149, 2002 FCA 370. In paragraphs 8 and 9 of Miller, the Court noted that while it may overrule its own prior decisions, in the interests of certainty and consistency, save in exceptional circumstances, the Court should follow its prior decisions. ...                                 [24]            The appellants argue that since the decision of the Supreme Court of Canada in 2002 SCC 84 "> Gosselin v. ... In 2002 SCC 84 "> Gosselin, McLachlin C.J.C., for the majority, observed that in Irwin Toy Ltd. v. ...

No. 1226. [3]                Furthermore, on appeal, the appellant filed an application for compensation that extended beyond both the period involved, that is, effective September 2002, and the scope of the dispute. ... However, the formal judgment dated October 23, 2003, will be amended to read as follows: The appeal against the decision by the Minister of National Revenue to deny the appellant the Canada Child Tax Benefit, effective September 2002, established under sections 122.6 and 122.64 of the Income Tax Act with respect to base taxation year 2001, is dismissed in accordance with the attached Reasons for Judgment.                                                                           ... The judgment of October 23, 2003 by the Tax Court of Canada is amended to read as follows: The appeal against the decision by the Minister of National Revenue to deny the appellant the Canada Child Tax Benefit, effective September 2002, established under sections 122.6 and 122.64 of the Income Tax Act with respect to base taxation year 2001, is dismissed in accordance with the attached Reasons for Judgment.                                                        ...

STRATAS J.A.                         NEAR J.A.   BETWEEN: JAMES G. MULLEN Appellant and   HER MAJESTY THE QUEEN Respondent       Heard at Toronto, Ontario, on April 15, 2013. ... Sylvan Lake Golf & Tennis Club Ltd., 2002 SCC 19, [2002] 1 S.C.R. 678 at paragraph 32, “[u]nless the parties have fully addressed a factual issue at trial in the evidence, and preferably in argument for the benefit of the trial judge, there is always the very real danger that the appellate record will not contain all of the relevant facts.” ... DELIVERED FROM THE BENCH BY:                          Stratas J.A.       ...

This account had been used by both to pay their household expenses for many years prior to December 23, 2002. ... As of December 2002 and throughout 2003, while he was indebted to the Minister, he transferred money to his wife. ... Nikolaisen, 2002 SCC 33, 2002 S.C.J. No. 31, [2002] 2 S.C.R. 235 (QL), teaches us that questions of law are generally reviewed on a standard of correctness, while finding of fact or mixed fact and law will be set aside only if the trial judge has made an overriding and palpable error.   ...