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INTRODUCTION [1] Canadian Imperial Bank of Commerce (“ CIBC ” or the “ Appellant ”) and Loblaw Companies Limited (“ LCL ”) entered into two agreements, the Financial Services Agreement (the “ FSA ”) and the Loyalty Services Agreement (the “ LSA ”). The FSA and the LSA (collectively, the “ PCF Agreements ”) were assigned by LCL to its indirectly wholly‑owned subsidiary President’s Choice Bank (“ PC Bank ”). ... Effective April 1, 2005, the FSA Fees were replaced with a revenue share payment, calculated in accordance with the terms of an amending agreement dated April 1, 2005. ...

II.   Facts A.   The Applicant [4]   The Applicant assumed her position at the CID in 2004.   In 2005, the Applicant was diagnosed with fibromyalgia and in January 2006, she took extended sick leave from work.   ... DATED: january 7, 2021   APPEARANCES: Peter Engelmann Colleen Bauman   For The Applicant   Richard Fader Kieran Dyer     For The Respondent   SOLICITORS OF RECORD: Goldblatt Partners LLP Barristers and Solicitors Ottawa, Ontario   For The Applicant   Attorney General of Canada Ottawa, Ontario For The Respondent     ...

Justice Beaudry     BETWEEN:   PUBLIC SERVICE ALLIANCE OF CANADA AND CATHY MURPHY     Applicants   and     CANADA REVENUE AGENCY    and   THE CANADIAN HUMAN RIGHTS COMMISSION                   Respondent   Respondent              REASONS FOR JUDGMENT AND JUDGMENT   [1]                This is an application for judicial review pursuant to s. 18.1 of the Federal Courts Act R.S., 1985, c. ...   [68]            The applicants also say that Burrow v. The Queen, 2005 TCC 761 relied upon by the Tribunal do not address a situation where legislation was changed expressly to address a negative tax impact.  ... No costs are awarded against the Canadian Human Rights Commission.   “Michel Beaudry ” Judge   FEDERAL COURT   SOLICITORS OF RECORD   DOCKET:                                           T-808-10   STYLE OF CAUSE:                           PUBLIC SERVICE ALLIANCE OF CANADA AND CATHY MURPHY AND CANADA REVENUE AGENCY AND THE CANADIAN HUMAN RIGHTS COMMISSION   PLACE OF HEARING:                     Ottawa, Ontario   DATE OF HEARING:                       January 11, 2011   REASONS FOR JUDGMENT:        BEAUDRY J.   ...

Specifically, the Tax Court judge concluded as follows: (a)     the date of notification rule applied to: (i)          a request for Ministerial review under section 27.1 of what I will call the “new” Canada Pension Plan (the Canada Pension Plan as amended effective December 18, 1997 by S.C. 1997, c. 40, s. 65), and (ii)          a request for Ministerial review under section 92 of the Employment Insurance Act (which came into effect on June 30, 1996); and (b)    the date of mailing rule applied to: (i)          an objection under the Income Tax Act; (ii)         a request for Ministerial review under subsection 27(2) of what I will call the “old” Canada Pension Plan (that is, the Canada Pension Plan as it read before December 18, 1997), (iii)       a request for Ministerial review under the Unemployment Insurance Act (which was in effect before June 30, 1996). [20]            With respect to the assessments to which the date of notification rule applied, the Tax Court judge concluded that, by 2005 at the latest, Van Del Manor had sufficient knowledge of the contents of the assessments to constitute notification. ... Minister of National Revenue, 2005 TCC 200, in which Justice Bowie held that a decision of the Minister to reject a request for Ministerial review because it is filed late is not a decision that can be appealed to the Tax Court. ... The record before this Court discloses no evidence that the Minister provided Van Del Manor with that information at any time before October of 2006, when the reconstructed notices of assessment were created and given to Van Del Manor. [39]            The Minister cites a number of other proceedings taken by Van Del Manor in seeking relief from the assessments in issue, in particular a series of waiver requests, in support of the contention that notification occurred in 2005 at the latest. ...

[Emphasis added.]   (c)        The respondent’s chosen method of accounting for work   [22]            Given the nature and certain specificities of long‑term construction contracts, such as those for the design and manufacture of aircraft, the accounting profession, as shown by the above‑referenced U.S. standard, recognizes two methods of accounting for this work: the percentage‑of‑completion method and the completed‑contract method: see Nadi Chlala, Louis Ménard et al., Comptabilité intermédiaire, 2nd ed., Éditions du Renouveau Pédagogique inc., Saint‑Laurent, 2005, Appeal Book, Vol. 1, at page 9; Thomas H. ... Specified percentage   181.1 (1.1) For the purpose of subsection (1), the specified percentage of a corporation for a taxation year that ends after 2003 is the total of     (a) that proportion of 0.225% that the number of days in the taxation year that are before 2004 is of the number of days in the taxation year,     (b) that proportion of 0.200% that the number of days in the taxation year that are in 2004 is of the number of days in the taxation year, and     (c) that proportion of 0.175% that the number of days in the taxation year that are in 2005 is of the number of days in the taxation year.       ... Pourcentage déterminé   181.1 (1.1) Pour l’application du paragraphe (1), le pourcentage déterminé applicable à une société pour une année d’imposition se terminant après 2003 correspond au total des produits suivants:   a)  le produit de 0,225 % par le rapport entre le nombre de jours de l’année d’imposition qui sont antérieurs à 2004 et le nombre total de jours de l’année d’imposition;   b)  le produit de 0,200 % par le rapport entre le nombre de jours de l’année d’imposition qui sont en 2004 et le nombre total de jours de l’année d’imposition;   c)  le produit de 0,175 % par le rapport entre le nombre de jours de l’année d’imposition qui sont en 2005 et le nombre total de jours de l’année d’imposition.     ...

Justice Russell     BETWEEN: DOUGLAS CAINE Applicant and   CANADA REVENUE AGENCY Respondent     REASONS FOR JUDGMENT AND JUDGMENT   APPLICATION   [1]                This is an application for judicial review of a decision of Canada Revenue Agency (CRA/Minister) dated June 15, 2009 (Decision) that was a response to the Applicant’s request for a discretionary review by CRA of the Applicant’s 1997, 1998, 1999 and 2000 taxation years ... Canada (Customs and revenue Agency), 2005 FCA 153 at paragraphs 6-7.   [42]            In light of the Supreme Court of Canada’s decision in Dunsmuir, above, and the previous jurisprudence of this Court, I find the standard of review applicable to the issues raised by the Applicant to be reasonableness. ... JUDGMENT   THIS COURT ORDERS AND ADJUDGES that   1.         The application is dismissed with costs to the Respondent.         ...

Louis Tilatti, the spouse of Dana Tilatti and a participant in similar programs offered by EquiGenesis in 2005, 2010 and 2012; 3.             ... Platnick had obligations in respect of the 2004, 2005 and 2006 EquiGenesis programs totalling $2,895,489.55. [116] [91]     Dr.  ... Platnick about the refinancing of the 2004 and 2005 EquiGenesis programs in which he participated. [138] [108]      Dr.  ...

Canada Customs and Revenue Agency, 2005 FCA 271, at paragraph 20). On the other hand, a taxpayer who is entitled to a tax refund following a reassessment can also expect to be paid interest (subsections 164(3) and (3.2) of the ITA). ... Canada (Customs and Revenue Agency), 2005 FCA 153, [2005] F.C.J. No. 714 and Slau Ltd. v. ... Deputy Attorney General of Canada   FOR THE RESPONDENT             ...

Translation certified true on this 18 th day of July 2005. Colette Dupuis-Beaulne, Translator Docket: 2001-2721(IT)G BETWEEN: MICHEL HÉBERT, Appellant, And HER MAJESTY THE QUEEN, Respondent. ... Translation certified true on this 18 th day of July 2005. Colette Dupuis-Beaulne, Translator Citation: 2004TCC760 Date: 20041213 Docket: 2001-2721(IT)G BETWEEN: MICHEL HÉBERT, Appellant, and HER MAJESTY THE QUEEN, Respondent, AND BETWEEN: Docket: 2001-2720(IT)G 91633 CANADA LTÉE, Appellant, and HER MAJESTY THE QUEEN, Respondent. ... " A.         Yes. Q.         They ask you? A.         Yes. Q.         ...

Leung;   b)     any settlement offers that might be contemplated or that might arise; and   c)      the appeals of taxpayers other than the Appellant.   ... Sommerfeldt DATE OF ORDER AND DIRECTION: September 19, 2016   APPEARANCES:         COUNSEL OF RECORD: For the Appellant: Name: Alec McLennan   Firm: McLennan & Associates For the Respondent: William F. ... The Queen, 2005 TCC 635, ¶31; aff'd, 2006 FCA 177. [10]          Law Society of Upper Canada, Rules of Professional Conduct of the Law Society of Upper Canada, section 4.04, as quoted in Scavuzzo v The Queen, 2004 TCC 806, ¶14. [11]          Scavuzzo, ¶15. [12]          R. v Coffin, [1956] S.C.R. 191. [13]          Ibid. ...