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FCTD

Syncrude Canada Ltd. v. Canada (Attorney General), 2014 FC 776

As the Chief Justice stated in Ward v Canada (Attorney General), 2002 SCC 17, [2002] 1 S.C.R. 569 [Ward] at para 19: “The question is not whether the Regulations prohibit the sale so much as why it is prohibited.”   ... The Court may consider both its legal effect and its practical effect: Kitkatla Band v British Columbia (Minister of Small Business, Tourism and Culture), [2002] 2 S.C.R. 146 at para 54. [41]            Syncrude submits that, at best, the effect of the law from an environmental perspective was unknown at the time the RFR was introduced.  ... DATED: August 6, 2014   APPEARANCES: Bernard J. Roth and Joshua A. Jantzi   For The Applicant   Kerry E.S. ...
FCTD

Waycobah First Nation v. Canada (Attorney General), 2010 FC 1188

  [5]                Rod’s One Stop was selected for audit in October 2002 with respect to the period from April 1, 2000 to December 31, 2001. ...   [8]                In September 2003, the Applicant was audited with respect to its operation of Rod’s One Stop for the period January 1, 2002 to December 31, 2002. ...   [40]            The Assistant Commissioner noted that the Applicant’s history of non-compliance existed despite the continual communications with CRA officials on the issue of its HST obligations dating back to January 2002. ...
FCTD

M.S. v Canada, 2020 FC 982

Yet, no Canadian court has ever accepted such a proposition. [88]   In Gosselin v Quebec (Attorney General), 2002 CSC 84, [2002] 4 S.C.R. 429 [Gosselin], the Supreme Court of Canada ruled that some components of the Quebec social assistance regime did not breach section 7 of the Canadian Charter. ... [blank] Saskatchewan Income Tax Act, 2000, SS 2000 c I-2.01 38 3(14)(g), 97, 98 Yukon Income Tax Act, RSY 2002, c 118 9 1(7), 34, 35   FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1914-19 STYLE OF CAUSE: M.S. v HER MAJESTY THE QUEEN   PLACE OF HEARING: held by VIDEOCONFERENCE BETWEEN OTTAWA, ONTARIO, AND Montreal, Quebec   DATE OF HEARING: September 15, 2020   ORDER AND REASONS: GRAMMOND J.   DATED: OCTOBEr 21, 2020   APPEARANCES: David Assor Joanie Lévesque For the applicant   Ian Demers Vlad Zolia For the defendant   SOLICITORS OF RECORD: Lex Group Attorneys Montreal, Quebec For the applicant   Attorney General of Canada Ottawa, Ontario For the defendant     ...
FCTD

Imperial Oil Resources Ventures Limited v. Canada (Attorney General), 2014 DTC 5113 [at 7275], 2014 FC 839

In addition, prior to 2003, Imperial Oil had even applied for judicial review in respect of the interest issue in 2002 in Imperial Oil, and this, on the basis of a Notice of Reassessment. ... DATED: SEPTEMBER 2, 2014   APPEARANCES: Al Meghji Peter Macdonald   For The ApplicantS   William Softley Rosemary Fincham   For The Respondent   SOLICITORS OF RECORD: Osler, Hoskin & Harcourt LLP Barristers and Solicitors Ottawa, Ontario   For The ApplicantS   William F. Pentney Deputy Attorney General of Canada Calgary, Alberta   For The Respondent       ...
FCTD

Cozak v. Canada (Attorney General), 2022 FC 1351

As I informed the Attorney General of Canada at the hearing, I therefore intend to issue my decision on the basis of the parties’ written submissions (Nault v Canada (Public Service Commission), 2002 FCT 1297 at para 2). ... Conclusion [30] The application for judicial review will be dismissed.   ... Pamel” Judge Certified true translation Michael Palles FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-569-21   STYLE OF CAUSE: DANIEL COZAK v ATTORNEY GENERAL OF CANADA   PLACE OF HEARING: HEARD VIA VIDEOCONFERENCE   DATE OF HEARING: SEPTEMBER 12, 2022   JUDGMENT AND REASONS: PAMEL J.   ...
FCTD

Armstrong v. Canada (Minister of National Revenue), 2004 FC 1353

On April 9, 2002, the Applicant filed an objection with the CCRA in relation to his 1993 taxation year, the objection relating to the amended return filed by him on December 30, 1997; 8.          On December 21, 2002, the Applicant once again appealed to the Tax Court in respect of his 1993 taxation year, seeking to have the amended return filed by him on December 30, 1997 taken into account. ... DATED:                     October 1, 2004 APPEARANCES: Mr. Douglas Marion                                           FOR APPLICANT Mr. ...
FCTD

Ugro v. Canada (National Revenue), 2009 FC 826

  [9]                In 2002, the Applicant re-filed his 2000 income statement himself using CRA’s T2124. ... The Applicant met with the Appeals Officer on two occasions to discuss his request but it was denied on July 23, 2002. ... Canada (Minister of Citizenship and Immigration) 2002 SCC 1. The standard of review for errors of law is correctness. ...
FCTD

Rémillard v. Canada (National Revenue), 2021 FC 644

In particular, regarding the test in Sierra Club of Canada v Canada (Minister of Finance), [2002] 2 S.C.R. 522 [Sierra Club], his counsel emphasized tax secrecy as the important public interest to be protected, rather than privacy. ... Pamel” Judge Certified true translation Michael Palles, Reviser FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1244-19   STYLE OF CAUSE: LUCIEN RÉMILLARD v MINISTER OF NATIONAL REVENUE   PLACE OF HEARING: MATTER HEARD BY VIDEOCONFERENCE   DATE OF HEARING: jUNE 8 AND 17, 2021 PUBLIC ORDER AND REASONS: PAMEL J.   DATED: JUNE 21, 2021   APPEARANCES: Élisabeth Robichaud Léon Moubayed   FOR THE APPLICANT   Louis Sébastien Jonathan Bachir-Legault   FOR THE RESPONDENT   SOLICITORS OF RECORD: Davis Ward Phillips & Vineberg, LLP Montréal, Quebec   FOR THE APPLICANT   Attorney General of Canada Montréal, Quebec   FOR THE RESPONDENT     ...
FCTD

Sweet v. Canada, 2022 FC 1228

The plaintiff must also show proximity that the defendant was in a close and direct relationship to him or her such that it is just to impose a duty of care in the circumstances. ... Div.)), at para. 10; Eizenga et al., at § 3.31).  Dutton  states that “[i]t is necessary... that any particular person’s claim to membership in the class be determinable by stated, objective criteria” (para. 38). ... As the Defendant submits, punitive damages are awarded only in exceptional circumstances for high-handed, malicious, arbitrary or highly reprehensible misconduct that departs to a marked degree from ordinary standards of decent behaviour (see Whiten v Pilot Insurance Co, 2002 SCC 18 at para 94). [180] The Plaintiff has provided little in the way of submissions in support of this proposed question. ...
FCTD

Nexen Marketing, Re v. Canada (Minister of Public Safety and Emergency Preparedness), 2005 FC 1019

In the particular circumstances, this failure convinces me that no extension should be granted._ 25_      The motion is dismissed.           "Johanne Gauthier"                                             Judge                                                                                     FEDERAL COURT                             NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                          05-T-47 STYLE OF CAUSE:                          NEXEN INC. and WASCANA ENERGY 2001 LTD., carrying in partnership as Nexen Marketing (hereinafter "Nexen Marketing") and NEXEN INC.                                                                                                                                            ... Sims, Q.C.                                                       FOR RESPONDENT Deputy Attorney General of Canada     Ottawa, Ontario [1] The Request for redetermination did not cover the portion of the decisions which dealt with a three months period ending September 30, 2002. [2] Tenaska Marketing Canada would also have filed a similar application. ...

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