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Canada (Attorney General), 2005 FC 1720                                                                                                                                                   Date: 20051221                                                                                                                                Docket: T-1737-04   Citation: 2005 FC 1720     BETWEEN:                                                                 MARIO LATOUR                                                                                                                                               Applicant                                                                           - and-                                                  ATTORNEY GENERAL OF CANADA                                                                                                                                           Respondent                                                               REASONS FOR ORDER       PINARD J ... Canada Customs and Revenue Agency, 2005 FC 972).   [31]       As for the second decision, Pierre Boutin examined all the information submitted and decided that the discretionary power had been properly exercised in the first decision. ... ATTORNEY GENERAL OF CANADA   PLACE OF HEARING:                                 Ottawa, Ontario   DATE OF HEARING:                                   November 30, 2005   REASONS FOR ORDER BY:                      The Honourable Mr. ...

Canada (Customs and Revenue Agency), 2005 DTC 5275, 2005 FCA 166 Date: 20050505 Dockets: A-391-04 A-392-04 A-393-04 A-394-04 Citation: 2005 FCA 166 CORAM:        LINDEN J.A. ... Judgment delivered from the Bench at Toronto, Ontario, on May 5, 2005. ... Date: 20050505 Dockets: A-391-04 A-392-04 A-393-04 A-394-04 Citation: 2005 FCA 166 CORAM:        LINDEN J.A. ...

Signed at Regina, Saskatchewan, this 26 th day of August, 2005.         ... Signed at Regina, Saskatchewan on this 26 th day of August, 2005.         ...

Signed at Vancouver, British Columbia, this 13th day of June 2005.     ... Signed at Vancouver, British Columbia, this 13th day of June 2005.       ... Signed at Vancouver, British Columbia, this 13th day of June 2005.         ...

The Respondent further submits that the following unanswered questions asked of the Appellant (the “Unanswered Questions”) relate to the Series of Transactions: Question 10 (parts (l) – (o))   Do you admit the Series of Transactions, which are outlined more particularly at the attached appendix A, including the following transactions: (…)   l)          Step 12 — On May 31, 2005 at 10:00 a.m., HLL disposes of 1000 class A common share in Newco 3 to Newco 2, and vi)        the ACB of the shares was reported to be $1,018,658; vii)        the PUC of the shares was reported to be $517,727; and viii)       the parties filed a joint election pursuant to ss.85(1) of the Income Tax Act in respect of this transaction; m)        Step 13 — On May 31, 2005 at 11:00 a.m., Newco 3 is wound up; n)         Step 14 — On May 31, 2005 at 12:00 noon, HLL disposes of 1,100 class A common shares of Newco 2 to HLAL, and i)          the FMV of the shares was reported to be $7,050,000; ii)         the ACB of the shares was reported to be $4,483,658; iii)         he PUC of the shares was reported to be $1,983,293; and iv)        the parties file a joint election pursuant to ss.85(1) of the Income Tax Act in respect of this transaction; o)         Step 15 — On June 1, 2005 at 9:00 a.m., HLAL sells Newco 2 RBTL for $7,050,000. ... Question 12 ((s)- (x))               Please provide all documentation directly supporting the following occurrences:   s)         May 31, 2005, 10:00 a.m.: Heatherington Livestock Ltd disposes of 1000 class A common shares in Heatherington Holdings (Alberta) Ltd to 118313 Alberta Ltd; t)          May 31, 2005, 10:00 a.m.: Joint election filed pursuant to ss.85(1) of the Income Tax Act; u)         May 31, 2005, 11:00 a.m.: Heatherington Holdings (Alberta) Ltd is wound up; v)         May 31, 2005, 12:00 noon: Heatherington Livestock Ltd disposes of 1,100 class A common shares of 118313 Alberta Ltd to Heatherington Livestock (Alberta) Ltd; w)        May 31, 2005, 12:00 noon: Joint election filed pursuant to ss.85(1) of the Income Tax Act; and x)                   June 1, 2005, 9:00 a.m.: Heatherington Livestock (Alberta) Ltd sells 118313 Alberta Ltd to Roberge Brothers Transport Ltd for $7,050,000.   ... (d) Although not specifically pled, the amount of Stock Dividend #2 was added to the adjusted cost base of the shares of HHL (Newco #3) owned by the Appellant pursuant to paragraph 53(1)(b) of the Income Tax Act, as it read for the 2005 taxation year.   ...

Canada, 2005 SCC 54, [2005] 2 SCR 601, 2005 DTC 5523                                                    SUPREME COURT OF CANADA     Citation:   Canada Trustco Mortgage Co. v. Canada, [2005] 2 S.C.R. 601, 2005 SCC 54   Date:   20051019 Docket:   30290   Between: Her Majesty the Queen Appellant v. ... Canada, [2005] 2 S.C.R. 601, 2005 SCC 54   Her Majesty The Queen                                                                                   Appellant   v.   ...

Canada (Minister of National Revenue), 2005 FCA 344                                                                                                                                  Date: 20051025                                                                                                                              Docket: A-262-04                                                                                                                     Citation: 2005 FCA 344 CORAM:       DÉCARY J.A. ... Judgment delivered at Ottawa, Ontario, on October 25, 2005. REASONS FOR JUDGMENT BY:                                                                               DÉCARY J.A. ... MINISTER OF NATIONAL REVENUE PLACE OF HEARING:                    Québec, Quebec DATE OF HEARING:                       October 20, 2005 REASONS FOR JUDGMENT BY:                                                                           DÉCARY J.A. ...

The Queen, 2005 TCC 262 (Informal Procedure)     Docket: 2004-448(GST)I BETWEEN: STRAUSS ENTERPRISES LTD., Appellant, and   HER MAJESTY THE QUEEN, Respondent.____________________________________________________________________   Motion heard on July 6, 2004 at Belleville, Ontario   Before: The Honourable Justice T. ... There shall be no costs on this Motion.          Signed at Ottawa, Canada this 19th day of April, 2005.         ... Signed at Ottawa, Canada, this 19th day of April 2005.         T. O'Connor O'Connor, J.   ...

The Queen, 2005 TCC 818 (Informal Procedure)       Dockets: 2004-206(IT)I 2004-2803(IT)I BETWEEN: JEAN-FRANÇOIS BLAIS, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 1st day of December 2005.           “Paul Bédard” Judge Bédard         Dockets: 2004-208(IT)I 2004-2804(IT)I BETWEEN: CHRISTIANE AURAY-BLAIS, Appellant, and   HER MAJESTY THE QUEEN, Respondent. ...   [6]      However, my reasons for judgment dated October 25, 2005, stand.   ...

Signed at Ottawa, Canada, this 5 th day of August 2005.     "R.D. ... Signed at Ottawa, Canada, this 5 th  day of August 2005.     "R.D. ... Signed at Ottawa, Canada, this 5 th day of August, 2005.     R.D. Bell Bell, J.         ...