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Lee’s application for leave to appeal the General Division’s decision. [11]   The Appeal Division focused on two issues: (1) whether there was an arguable case that the General Division committed an error of law by concluding it had no power to remedy administrative errors; and (2) whether the General Division overlooked or misconstrued relevant evidence. [12]   The Appeal Division noted that it had to determine whether the General Division committed one or more errors as set out in subsection 58(1) of the Department of Employment and Social Development Act, SC 2005, c 34 [DESDA]. ... IV.   Conclusion [26]   In short, the Appeal Division’s reasons for refusing Mr. ... DATED: SEPTEMBER 19, 2019   APPEARANCES: Donald Lee   For The Applicant (ON HIS OWN BEHALF)   Marcus Dirnberger   For The Respondent   SOLICITORS OF RECORD: Attorney General of Canada Ottawa, Ontario   For The Respondent     ...

In addition, Dieter introduced evidence of a $6,000 insurance payment that was received in 2005 relating to a stolen vehicle. [25]         The appellants have the burden to establish a prima facie case. ... Omisade   COUNSEL OF RECORD: For the Appellant: Name: n/a   Firm: n/a For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Ontario   ...

., Appellant, and HER MAJESTY THE QUEEN, Respondent,   Docket: 2018-3838(IT)G AND BETWEEN: SURINDER SINGH DHERIA, Appellant, and   HER MAJESTY THE QUEEN, Respondent,   Docket: 2018-3840(IT)G AND BETWEEN: RAVINDER SINGH DHERIA, Appellant, and   HER MAJESTY THE QUEEN, Respondent,   Docket: 2018-3836(IT)G AND BETWEEN: PARAMJIT SINGH DHERIA, Appellant and   HER MAJESTY THE QUEEN, Respondent.       ... A statutory provision, provided it is constitutional, should prevail over common law to the extent of any conflict inter se. (3) Textual, Contextual and Purposive Interpretation: [12]   Statutory provisions are to be interpreted on a textual, contextual and purposive basis – Canada Trustco, 2005 SCC 54, para 66. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

Lubega-Matovu for the previous two taxation years, 2004 and 2005. He appealed these reassessments to the Tax Court of Canada (2010 TCC 291) which dismissed the appeals for lack of reliable supporting evidence. ... PanelForm International Ltd. [11]         Mr. Lubega-Matovu claimed significant losses from an arrangement with PanelForm International Ltd. (“ PanelForm ”). ... Pentney Deputy Attorney General of Canada Ottawa, Canada   ...

However, the aggregate of the amounts in issue for all of the years in appeal is more than $50,000. [6]   According to the appellant, the motion should be allowed 1.   ... Signed at Ottawa, Ontario, this 20th day of July 2017. “ Gaston Jorré ” Jorré J. ... The Queen, 2005 TCC 316, is a decision by former Chief Justice Bowman that is interesting because it has some similarities with this case. ...

  [7]   The drivers were assigned dedicated routes and a dedicated truck.   ... Canada (Minister of National Revenue), 2005 FCA 334 (CanLII), [2005] F.C.J. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

I.   BACKGROUND [3]   The Cormorant is a former Canadian navy warship, decommissioned in 1997. ... Welsford further mentions that the Port has obtained a writ of seizure and sale for two other vessels that had been abandoned at the Port, and that he believes that if a suitable offer cannot be obtained for the Cormorant, then there could be an opportunity to market all three vessels for sale to take advantage of “economies of scale and the economic practicality of towing more than one ship at a time”. [15]   Implicitly referring to the list of elements set out in paragraph 53 of Franklin Lumber Ltd. v Essington II (The Ship) 2005 FC 95 as elements to be considered in deciding whether to sell a vessel pendente lite, the Port argues that such a sale should be ordered here because: (1)   The claims of the Administrator and of the Port vastly exceed the value of the vessel. (2)   No one has claimed ownership in the vessel. (3)   The vessel is likely to be sold at some point. (4)   Any owner may have a good defence to the Administrator’s claim, given that the sinking was likely caused by the acts of an unknown third party. (5)   The vessel can be inspected to ascertain the cause of her sinking before the sale. (6)   The vessel can only lose further value over time. (7)   The vessel is occupying a moorage that has commercial value and is not currently generating value for the Port. (8)   Liability might accrue pursuant to WAHVA to whoever is the owner of the vessel. [16]   The Administrator, CMS and Hjelle all oppose the order sought by the Port on two principal grounds. [17]   First, they say that the overarching principles in the Court’s exercise of its powers to order the judicial sale of a vessel pendente lite is the protection of creditors from the devaluation of the ship as a common asset to satisfy the claims of creditors. ... DATE OF HEARING: july 22, 2019   ORDER AND REASONS: TABIB P.   DATED: july 23, 2019   APPEARANCES: William Moreira For The plaintiff Daniel Watt For The defendants NEIL S. ...

Paris Appearances:   Counsel for the Appellant: Wilfrid Lefebvre Q.C. Taj Kudhail Counsel for the Respondent: Benoit Mandeville   AMENDED JUDGMENT           The appeal from the reassessments made under the Income Tax Act for the 2008, 2009 and 2010 taxation years is allowed, with costs to the Appellant, in accordance with the attached Reasons for Judgment.             ... Canada, 2005 SCC 54 at paragraph 10: It has been long established as a matter of statutory interpretation that “the words of an Act are to be read in their entire context ad in their grammatical and ordinary sense harmoniously with the scheme of the Act, the object of the Act, and the intention of Parliament”: see 65302 British Columbia Ltd. v. ...

REASONS FOR ORDER BY: WEBB J.A.   Date: 20180328 Docket: A-176-17 Citation: 2018 FCA 66 Present:   WEBB J.A. ... The Commission's own written representations indicate that, "An exception exists where it is alleged that the federal board breached procedural fairness or committed jurisdictional error": David Sgayias et al., Federal Practice, (Toronto: Thomson, 2005) at 695, reproduced in the Commission's Memorandum of Fact and Law (Chrétien, T-2118-05) at para. 24. ... Drouin Deputy Attorney General of Canada For The Respondent   ...

Bell Helicopter Textron Canada Limitée, 2010 FC 293   Federal Court   Cour fédérale   Date: 20100312 Docket: T-737-08 Citation: 2010 FC 293 [ENGLISH TRANSLATION] Montreal, Quebec, March 12, 2010 Present: Mr. ... Brantford Chemicals Inc. (2005) 43 C.P.R. (4th) 233). Also, Bell conceded at the hearing that the list of clients and list of questions could receive CEO protection. [28] As for the questions to be answered involved, it is hard for the Court to identify, beyond questions 24, 26 and 28, the other questions to be answered (quite possibly between questions 90 to 109) for which the answer may be referred to here. ... “Richard Morneau” Prothonotary FEDERAL COURT   SOLICITORS OF RECORD       DOCKET:   T-737-08   STYLE OF CAUSE:   EUROCOPTER (simplified joint stock company) and BELL HELICOPTER TEXTRON CANADA LIMITED     PLACE OF HEARING:   Montreal, Quebec   DATE OF HEARING:   March 10, 2010   REASONS FOR ORDER:   PROTHONOTARY MORNEAU   DATE OF REASONS:   March 12, 2010       APPEARANCES:   Marek Nitoslawski David Turgeon   FOR THE PLAINTIFF/ DEFENDANT BY COUNTERCLAIM   Louis Gratton Judith Robinson FOR THE DEFENDANT/ PLAINTIFF BY COUNTERCLAIM     SOLICITORS OF RECORD:   Fasken Martineau DuMoulin Montreal, Quebec   FOR THE PLAINTIFF/ DEFENDANT BY COUNTERCLAIM   Ogilvy Renault Montreal, Quebec   FOR THE DEFENDANT/ PLAINTIFF BY COUNTERCLAIM             ...