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The Queen, 2005 DTC 487, 2005 TCC 116   Docket: 2003-3523(IT)G BETWEEN: Marlene Proulx-Drouin, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ... Signed at Ottawa, Canada, this 14 th day of March 2005.   "Gerald J. ...   [46]     The appeal is therefore dismissed, with costs.          Signed at Ottawa, Canada, this 14 th day of March 2005.     ...

Canada, 2005 FCA 428 Date: 20051212 Docket: A-30-05                                                                                                                    Citation: 2005 FCA 428 CORAM:        ROTHSTEIN J.A.                         NOËL J.A.                                          MALONE J.A. BETWEEN: AWID, AHMED, MAHMOUD AND MOHAMMED AMEREY Appellants and HER MAJESTY THE QUEEN Respondent Heard at Edmonton, Alberta, on December 12, 2005. ... MALONE J.A.                         Date: 20051212 Docket: A-30-05                                                                                                                  Citation:     2005 FCA 428 CORAM:        ROTHSTEIN J.A.                         ...

., 2005 TCC 372       Docket: 2004-3785(EI) BETWEEN: IVANN ALEXANDRE BERGERON, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.   ... Signed at Montréal, Quebec, this 6th day of June 2005.     "Louise Lamarre Proulx" Lamarre Proulx J.     ...   [18]     Consequently, the appeal is dismissed.     Signed at Montréal, Quebec, this 6th day of June 2005.     ...

The Queen, 2005 TCC 790 (Informal Procedure)     Docket: 2005-85(IT)I BETWEEN: VAN DUMONT, Appellant, and   HER MAJESTY THE QUEEN, Respondent.__________________________________________________________________   Appeal heard on December 1, 2005 at Vancouver, British Columbia   Before: The Honourable Justice G. ... Signed at Ottawa, Canada, this 21st day of December, 2005         "G. ... Accordingly, the appeal is dismissed.          Signed at Ottawa, Canada, this 21st day of December, 2005.         ...

Canada, 2005 FCA 53 Date: 20050208 Docket: A-379-03 Citation: 2005 FCA 53 CORAM:        ROTHSTEIN J.A. ... Date: 20050208 Docket: A-379-03 Citation: 2005 FCA 53 CORAM:        ROTHSTEIN J.A. ... HER MAJESTY THE QUEEN PLACE OF HEARING:                    TORONTO, ONTARIO DATE OF HEARING:                      TUESDAY, FEBRUARY 1, 2005 REASONS FOR JUDGMENT        NOËL J.A. ...

Canada (Customs and Revenue Agency), 2005 FC 1713     Date: 20051219 Docket: T-833-05 Citation: 2005 FC 1713 Ottawa, Ontario, Dec em ber 19, 2005 PRESENT: THE HO NOURABLE MADAM JUSTICE TREMBLAY-LAMER   BETWEEN: GAÉTAN GROLEAU Applicant and   CANADA CUSTOMS AND REVENUE AGENCY and LOUIS TURCOTTE, in his capacity as Acting Chief of Appeals, Québec Tax Services Office Respondent s       REASONS FOR ORDER AND ORDER   [1]                This is an application for judicial review of a decision by the Canada Customs and Revenue Agency (the respondent) under the fairness initiative, dated April 5, 2005, to deny an application for a waiver of additional overdue interest for the 1999 and 2000 taxation years, in accordance with subsection 220(3.1) of the Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1 (ITA) ...   [13]            Should the Court intervene and review the Minister’s exercise of discretion in his decision dated April 5, 2005, denying the applicant’s application for waiver of interest because of undue delay caused by the Agency?   ...   [22]            Based on the evidence before me, there is no reason to determine that the Minister’s decision of April 5, 2005, denying the applicant’s application to have the interest waived was unreasonable; therefore the application for judicial review is dismissed, without costs.     ...

The Queen, 2005 TCC 507 (Informal Procedure)       Citation: 2005TCC507 Date: 20050823  Docket: 2004-3455(GST)I BETWEEN: R. ... [OFFICIAL ENGLISH TRANSLATION]   REASONS FOR JUDGMENT (Delivered orally on May 6, 2005, at Montréal, Quebec.)   ... Marcoux & Fils Inc. and The Queen   PLACE OF HEARING: Montréal, Quebec   DATE OF HEARING: May 4, 2005   REASONS FOR JUDGMENT BY: The Honourable Justice Louise Lamarre Proulx   DATE OF JUDGMENT: May 10, 2005   DECISION DELIVERED ORALLY ON:   May 6, 2005   REASONS FOR JUDGMENT: August 23, 2005   APPEARANCES:   Counsel for the Appellant: Agathe Cavanagh Counsel for the Respondent: Benoit Denis   COUNSEL OF RECORD:   For the Appellant:   Name: Agathe Cavanagh   Firm: Ravinsky Ryan Montréal, Quebec   For the Respondent: John H. ...

Signed at Ottawa, Canada, this 13th day of April 2005.     "B. Paris" Paris, J.           ... Signed at Ottawa, Canada, this 13th day of April 2005.     "B. Paris" Paris, J.   ... Paris   DATE OF JUDGMENT:                    April 13, 2005   APPEARANCES:   Counsel for the Appellant: William G.D. ...

Canada (Customs and Revenue Agency), 2005 FC 309       Date: 20050301   Docket: T-253-05   Citation: 2005 FC 309   Ottawa, Ontario, the 1st day of March 2005   PRESENT: THE HONOURABLE MADAM JUSTICE GAUTHIER     BETWEEN:   9101-9380 QUÉBEC INC. ...   [2]        Tabacs Galaxy challenged the legality of that decision and filed an application for judicial review on February 11, 2005. ... Taking into account the expedited schedule proposed by the parties, I order that the application for judicial review be heard in Québec on June 15, 2005.                   ...

The Queen, 2005 TCC 300         Docket: 2004-4656(IT)G BETWEEN: JEFFREY S. ... Signed at Toronto, Ontario, this 28th day of April 2005.     "Michael J. ...