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Citation: 2006TCC217 Date: 20060404 Docket: 2005-3832(IT)I     BETWEEN: STEPHEN R. ... If this is the case, the payments are deductible under paragraph 60(b) of the Income Tax Act (the " Act "). [5]      The Respondent contends that the payments were made pursuant to a Judgment of that same Court made in December 1997. ... Canada, [2005] T.C.J. No. 469. The appellant in that case is in fact the former spouse of the Appellant in the case at bar. ...

[OFFICIAL ENGLISH TRANSLATION]__________________________________________________________________   Appeals heard on September 6, 7, 8, 12, 13, 14, 15 and 16, 2005, at Roberval, Quebec.   ... Canada, 2005 FCA 323.) Thus, my role is limited to deciding, on the basis of the facts and the applicable provisions, whether the assessment is in compliance with the Act (see Main Rehabilitation Co. v. ... Her Majesty the Queen   PLACE OF HEARING:                     Roberval, Quebec   DATE OF HEARING:                       September 6, 7, 8, 9, 12, 13, 14, 15                                  and 16, 2005   REASONS FOR JUDGMENT BY:    The Honourable Justice François Angers   DATE OF JUDGMENT:                    February 23, 2007   APPEARANCES:   Counsel for the Appellant: Martin Dallaire Sebastien Talbot Counsel for the Respondent: Nathalie Lessard Simon-Nicolas Crépin   COUNSEL OF RECORD:          For the Appellant:                      Names:                           Martin Dallaire                                                           Sebastien Talbot                      Firm:                               Cain Lamarre Casgrain Wells                                                           Avocats- S.E.N.C.                                                           ...

Soheili acquired the land in 2005 for $315,000. Construction commenced in February 2006. ... Miller DATE OF JUDGMENT: September 7, 2017   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Shannon Fenrich, Sheida Rezapour   COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada     [1]           2003 DTC 505. ...

The Minister has the onus of establishing the facts that support the imposition of gross negligence penalties in these appeals. [20]   Respondent counsel referred me to the case of DeCosta v The Queen, 2005 TCC 545, 59 DTC 1436, where the then Chief Justice Bowman set out the factors that need to be considered when deciding whether evidence points to “ordinary negligence” of a taxpayer as opposed to “gross negligence.” ... Shortreed / S. Fenrich COUNSEL OF RECORD: For the Appellant: Name:   Firm:   For the Respondent: Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

., 2011 TCC 16               Citation: 2011 TCC 16 Date: 20110211 Docket: 2009-939(EI) 2009-940(CPP) BETWEEN: OLEKSANDR PICHUGIN, Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent, and   HIGH-TECH REALTY INC., Intervener.   ... M.N.R., [2005] T.C.J. No. 276 (T.C.C.). This was clearly the Intervener's parking lot ... Signed at Toronto, Ontario, this 11th day of February 2011.         “N. ...

(“AAM”), was reassessed under subsection 160(1) of the Income Tax Act (“ ITA ”) on April 5, 2018 identified as control # 47123 (the “s.160 Assessment”). [2] As of December 31, 2004, Bakorp Inc. ... Potter N/A   Firm: Thorsteinssons LLPN/A For the Respondent: Brent E. ... Gilbert 2007 FCA 136 at paras 15 – 16. [12] Algoa, supra at para 2305 ...

En fin de compte, la considération primordiale dans l’exercice du pouvoir discrétionnaire de la Cour est « l’intérêt de la justice » (Larkman aux para 62, 85). ... Ce délai « n’est pas capricieux » et existe « dans l’intérêt public, afin que les décisions administratives acquièrent leur caractère définitif et puissent aussi être exécutées sans délai » (Berhad au para 60). [28] Je reconnais que l’intérêt de la justice demeure la considération primordiale dans l’octroi d’une prorogation de délai. ... Des dépens de 500 $ sont accordés au défendeur.   « Denis Gascon »   Juge COUR FÉDÉRALE AVOCATS INSCRITS AU DOSSIER DOSSIER: 23-T-87 INTITULÉ: MORGAN LAURENT c LE PROCUREUR GÉNÉRAL DU CANADA REQUÊTE PRÉSENTÉE PAR ÉCRIT EXAMINÉE À MONTRÉAL (QUÉBEC), CONFORMÉMENT À L’ARTICLE 369 DES RÈGLES DES COURS FÉDÉRALES orDONNANCE ET MOTIFS: GASCON J. ...

British Columbia, 2005 FCA 281 at para. 4; Loba Limited v. Canada (National Revenue), 2007 FCA 317 at para. 5 [Loba]. ... ATTORNEY GENERAL OF CANADA     MOTION Dealt with in writing without appearance of parties REASONS FOR ORDER BY: MONAGHAN J.A.   DATED: March 14, 2025   WRITTEN REPRESENTATIONS BY: Therese Lennert   For The Appellant (ON HER OWN BEHALF)   No émie Vespignani   For The Respondent   SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent     ...

In [Dick v Canada (Customs and Revenue Agency), 2005 FC 560, paragraph 9], this Court set aside a decision of this Minister to deny taxpayer relief on the basis that the Minister had erred in failing to consider, inter alia, the excessive proportion of penalty and interest in comparison to the underlying tax. [17] I agree with the Minister that this authority is distinguishable from the case at bar. ... Zinn" Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1346-19   STYLE OF CAUSE: ANTONIO DA SILVA v THE MINISTER OF NATIONAL REVENUE   PLACE OF HEARING: held VIA videoconference   DATE OF HEARING: JUNE 14, 2021   JUDGMENT AND reasons: zinn J.   DATED: JUNE 22, 2021   APPEARANCES: Jeff Pniowsky for the Applicant Julien B é dard FOR THE RESPONDENT SOLICITORS OF RECORD: Thompson Dorfman Sweatman Barristers and Solicitors Winnipeg, Manitoba   for the Applicant Attorney General of Canada Department of Justice Prairie Regional Office Winnipeg, Manitoba FOR THE RESPONDENT   ...

The reviewing court asks “whether the decision bears the hallmarks of reasonableness — justification, transparency and intelligibility” (Vavilov at para 99). ... Following my analysis, I can therefore identify no reason that would allow me to extend the time for filing Sherbrooke’s application for judicial review. [36] It has been repeatedly recognized that undertaking judicial review of administrative tribunal decisions within the relatively short timeframes prescribed by the Act reflects the public interest in the finality of administrative decisions (Canada v Berhad, 2005 FCA 267 at para 60 [Berhad], leave to appeal to SCC refused, 31166 (May 25, 2006); Canada (Minister of Human Resources Development) v Hogervorst, 2007 FCA 41 at para 24). ... Costs of $500 are awarded to the respondent.   “Denis Gascon”   Judge Certified true translation Janna Balkwill FEDERAL COURT SOLICITORS OF RECORD DOCKET: 23- T-122 STYLE OF CAUSE: CLINIQUE SHERBROOKE INC. v HIS MAJESTY THE KING MOTION IN WRITING CONSIDERED AT MONTRÉAL, QUEBEC, PURSUANT TO SECTION 369 OF THE FEDERAL COURT RULES orDer AND REASONS: GASCON J DATED: DECEMBER 28, 2023 WRITTEN SUBMISSIONS BY: Julie Tremblay FOR THE APPLICANT Guillaume Turcotte FOR THE RESPONDENT SOLICITORS OF RECORD: De Grandpré Chait, LLP Attorneys Montréal, Quebec FOR THE APPLICANT Attorney General Canada Montréal, Quebec FOR THE RESPONDENT   ...