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The Canada Revenue Agency issued a notice of assessment to City Water in respect of its 2002 and 2003 taxation years, assessing on the basis that certain of its workers were engaged in insurable and pensionable employment ... Canada (C.A.), [2002] 4 F.C. 396, whereby Noël J.A. held that when a contract is generally entered into and is performed in accordance with its terms, the intention of the parties cannot be disregarded.    ... Nikolaisen, [2002] 2 S.C.R. 235).  This case deals with questions of law as well as questions of both mixed fact and law.  ...

R., [2002] 2 C.T.C. 64 (Appellant’s Memorandum, paras. 16 to 26).   [22]            According to the appellant, the broad language of section 132(2) of the Act “… because of a transaction or event that occurs, or a circumstance that arises, in a taxation year … that ends after February 27, 2000.”, is sufficiently broad to support its view that the provision applies in the present context i.e., where an NRO corporation amalgamates with one or more non-NROs (Appellant’s Memorandum, paras. 33 to 40) ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235 at paras. 33 and 36).   [28]            Dealing first with the interpretation of section 134.1, it is common ground that if the amalgamation which resulted in the creation of CGU had taken place prior to the introduction of the phase out rules, the RTOH of GA Scottish would have expired as a result of its amalgamation with corporations which were not NROs. ... “I agree.        Gilles Létourneau J.A.”   “I agree.        Pierre Blais J.A.”   ...

Nikolaisen, [2002] 2 S.C.R. 235).        [17]            This case deals with questions of mixed law and fact; however, issues arise where a question of mixed fact and law is, in essence, more legal than factual and vice versa.   ... And   3.        Should the Judge have followed the earlier Tax Court’s decision in Camp Kahquah?         ... IX.    Conclusion   [41]             The appeal should be dismissed without costs.           ...

  [6]                On June 6, 2002, the Minister assessed each of the respondents under section 160 of the Act, in the amount of $55,000 ... DÉCARY J.A.   DATE OF REASONS:                                                           April 4, 2007     APPEARANCES:   Jane Meagher Marie-Aimée Cantin   FOR THE APPELLANT   Paul Ryan FOR THE RESPONDENT       SOLICITORS OF RECORD:   John H. ...

]     [14]            Mineral resources include coal deposits (s. 248(1) of the Act).   ... Standard of Review [22]            In Housen v. Nikolaisen, [2002] 2 S.C.R. 235 (“ Housen ”), the Supreme Court of Canada explained that the standard of review to be applied by appellate courts varies in relation to the nature of the question at issue. ... Softley Belinda Schmid   FOR THE APPELLANT   Curtis Stewart FOR THE RESPONDENT     SOLICITORS OF RECORD:   John H. ...

Appellant and HER MAJESTY THE QUEEN Respondent     REASONS FOR JUDGMENT MAINVILLE J.A. [1]                This is an appeal of a judgment in which Bowie J. of the Tax Court of Canada, for reasons cited as 2011 TCC 554, rejected appeals from 23 assessments made under the Excise Act, 2001, S.C. 2002. c. 22 in respect of duties imposed on tobacco products manufactured by the appellant between September 2005 and July 2007 for eventual sale on Indian reserves in Ontario ... Nikolaisen, [2002] 2 S.C.R. 235, 2002 SCC 33, at paras. 8-9.   Analysis [21]            The modern approach to statutory interpretation is that the words of a statute (or regulation) are to be read in their entire context and in their grammatical and ordinary sense, harmoniously with the scheme of the legislation, the objects of the legislation and the intention of Parliament: Rizzo & Rizzo Shoes Ltd. ... Rex, [2002] 2 S.C.R. 559, 2002 SCC 42 at para. 27. The most significant element of this analysis is the determination of legislative intent: R. v. ...

Wendy’s repaid the promissory note in full by issuing a new promissory note to Buzz Co. on November 4, 2002 for the same full amount, bearing interest at the rate of 4.75%. [8]                The Tax Court found the delay from May 2002 to November 2002 was explained by “the group’s preoccupation with other matters”, including the repurchase of the shares of one of the founders of the Tim Horton’s group. ... II.                 The Decision of the Tax Court [10]            At the outset of its reasons, the Tax Court clarified that the interest claimed by the taxpayer, and disallowed by the Minister, was interest paid during the period from March 28, 2002 until November 3, 2002. ... Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235. The two decisions are consistent with one another. ...

Sheppard, 2002 SCC 26, [2002] 1 S.C.R. 869, the Supreme Court of Canada confirmed that a trial judge has no general duty to provide reasons for a decision “when the finding is otherwise supportable on the evidence or where the basis of the finding is apparent from the circumstances” (paragraph 4, citing R. v. ... Dawson” J.A.     “I agree.             Johanne Gauthier J.A.”   “I agree.             ... Ihas   FOR THE APPELLANT   Bruce Senkpiel Geraldine Chen FOR THE RESPONDENT     SOLICITORS OF RECORD:   Rush Ihas Hardwick LLP Kelowna, British Columbia   FOR THE APPELLANT   Myles J. ...

Armstrong's request to apply the 1993 non-capital loss reflected in his amended 1993 return. [6]                On April 9, 2002, Mr. ... On December 21, 2002, Mr. Armstrong filed a notice of appeal in the Tax Court for 1991 and 1993. ... Therefore, subsection 169(2) could never have applied to permit a new appeal for 1993. [27]            For 1991, the only assessment that could have given rise to a right of appeal under subsection 169(2) was the reassessment of April 9, 2002, giving effect to the consent judgment of the Tax Court dated February 20, 2002. ...

LÉTOURNEAU J.A.                         NOËL J.A.   BETWEEN: LORRAINE MALENFANT Appellant and THE ATTORNEY GENERAL OF CANADA Respondent             Hearing held at Québec, Quebec, on June 14, 2006. ... Canada (Minister of National Revenue), 2002 FCA 123, applied in Chouinard v. ... “I concur             Robert Décary J.A.”   “I concur             Marc Noël J.A.”     ...