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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             ...

Ritvik Holdings Inc., 2005 SCC 65, [2005] 3 S.C.R. 302; Marine Services International Ltd. v. ... Ritvik Holdings Inc., 2005 SCC 65, [2005] 3 S.C.R. 302; Penetanguishene Mental Health Centre v. ... Ritvik Holdings Inc., [2005] 3 S.C.R. 302; the companion cases of Penetanguishene Mental Health Centre v. ...

British Columbia / Yukon Decision [8]   Officer Hardy issued his written decision on May 18, 2018. ... Sexsmith, that is not the law.   As the Supreme Court of Canada stated in R v Wiles (2005 SCC 84 at para 9): “possession and use of firearms is not a right or freedom guaranteed under the Charter, but a privilege.” [20]   As there is no right to carry a restricted firearm, a permit is required pursuant to the legislation. ... Conclusion [28]   Obviously, Mr. Sexsmith disagrees with the Officers' decisions.   ...

Later, he acquired other pharmacies, and at one point he owned 19 pharmacies. [7]              The period between 2005 and 2007 was very difficult for the appellant. ...   [15]         Mr. Lévis came to see the appellant every two or three months, but Mr.  ...   [30]         But what does it mean that “circumstances must be taken into account”? ...

This was the amount of debt as of the end of the period October 31, 2005 to July 31, 2008, i.e. just prior to the aforementioned transfer date of August 18, 2008. [5]   On February 6, 2015 a certificate for the amount of $113,318 plus penalty and interest was registered in the Federal Court. ... Russell DATE OF JUDGMENT: June 29, 2018   APPEARANCES:   Agent for the Appellant: Ray Barnes Counsel for the Respondent: Jamie Hansen Patrick Cashman   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

Minister of National Revenue, 2005 FCA 334, para. 11): i. performance of work; ii. remuneration; and iii. a relationship of subordination. [27]         As the Federal Court of Appeal teaches us in 9041-6868 Québec inc. v. ... M.N.R., 2005 FCA 334, 350 N.R. 201.... [43]      In short, in my opinion there is no antinomy between the principles of Quebec civil law and the so‑ called common law criteria used to characterize the legal nature of a work relationship between two parties. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

His request was granted. [3]              The net tax in issue is as follows: Periods: January 1 to December 31 Sales GST/HST Collectible Input Tax Credits Net Tax 2006 $47,548 $3,091 $339 $2,752 2007 $52,244 $3,983 $1,965 $2,018 2008 $69,510 $3,862 $1,535 $2,327 2009 $65,275 $3,476 $1,478 $1,998 2010 $68,845 $3,736 $1,302 $2,434 Total       $11,529   Facts [4]              During the period, the Appellant operated Canadian Auto Transport (“Canadian Auto”) as a sole proprietorship. ... ANDREWS AND HER MAJESTY THE QUEEN PLACE OF HEARING: London, Ontario DATE OF HEARING: October 27, 2016 REASONS FOR JUDGMENT BY: The Honourable Justice Valerie Miller DATE OF JUDGMENT: February 13, 2017   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Jack Warren   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

Kamin Counsel for the Respondent: Amy Kendell____________________________________________________________________ JUDGMENT           The appeal from the assessment made under the Excise Tax Act, notice of which is dated July 26, 2005 and bears number 04BP-041270833232, is dismissed. ... GST of $21,883.12 was paid when the boat was imported. [2]      There are two issues:           a)        who owned the boat when the GST was paid?           ... July 11 & 12, 2003 Installation of Navigation Software. July 22, 2003                             A 6 day cruise. ...

(“CSI”) from 2005 to June 6, 2008. 2.         Effective June 6, 2008, the appellant resigned from CSI. 3.         ... Woods” Woods J.   CITATION: 2015 TCC 16 COURT FILE NO.: 2012-2967(IT)G STYLE OF CAUSE: BING ZHU and HER MAJESTY THE QUEEN PLACE OF HEARING: Toronto, Ontario DATE OF HEARING: October 3, 2014 REASONS FOR JUDGMENT BY: The Honourable Justice Judith Woods DATE OF JUDGMENT: January 20, 2015   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Diana Aird   COUNSEL OF RECORD: For the Appellant: Name: n/a   Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Ontario     ...