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La Reine, 2007 TCC 195 (Informal Procedure)       Docket: 2006-2149(IT)I BETWEEN: MANON LABRECQUE, Appellant, and   HER MAJESTY THE QUEEN, Respondent.   ...   [13] In Bailey v. The Queen, 2005 DTC 673, Rip J. of this Court made the following comment about section 63 of the Act:     Section 63 provides a limited tax deduction for parents who require their children to be supervised because they are employed outside the home. ... Sims, Q.C.                                                           Deputy Attorney General of Canada                                                           Ottawa, Canada               ...

McArthur   Appearances:   Counsel for the Appellant: Charles Leibovich and Kim Nelson Counsel for the Respondent: Michael Ezri____________________________________________________________________   JUDGMENT             The appeal from the reassessment made under the Excise Tax Act, notice of which is dated May 8, 2005, and bears number 01EE0102577, is allowed and referred back to the Minister of National Revenue for reconsideration and reassessment only on the basis that the penalties are waived.   Signed at Ottawa, Canada, this 4th day of May, 2007.   "C.H. McArthur McArthur J.             ... McArthur   DATE OF JUDGMENT:                    May 4, 2007   APPEARANCES:   Counsel for the Appellant: Charles Leibovich and Kim Nelson Counsel for the Respondent: Michael Ezri   COUNSEL OF RECORD:          For the Appellant:                             Name:                      Charles Leibovich and Kim Nelson                               Firm:                     Wasserman, Stotland, Bratt, Grossbaum          For the Respondent:                    John H. ...

Signed at Montréal, Quebec, this 21st day of January 2009.         "Réal Favreau" Favreau J.         ...   [2]               Subsection 5(2) of the Act provides, inter alia, as follows:   5.  ...   ... According to a Quebec government publication, the median hourly wage of a server on the North Shore was $10 between 2003 and 2005, while according to Service Canada (Wage Report, published October 24, 2008), the average wage of a server on the North Shore was $8.10 per hour ...

Signed at Ottawa, Canada, this 27th day of November 2009.       "François Angers" Angers J.         ... REASONS FOR JUDGMENT   Angers J.   [1]               The appellant was assessed for Canada Pension Plan contributions and Employment Insurance premiums for the years 2005, 2006 and 2007 as a result of the decision by the Minister of National Revenue (the Minister) that for the period from January 1, 2004 to June 14, 2006 one Danny Prince was employed by the appellant in an insurable and pensionable employment within the meaning of paragraph 5(1)(a) of the Employment Insurance Act (EIA) and paragraph 6(1)(a) of the Canada Pension Plan (CPP), since there existed between them an employer‑employee relationship ...

The Queen, 2008 TCC 84         Docket: 2006-1125(IT)G BETWEEN: MICHAEL R. ...     “ Campbell J. Miller” Miller J.         Citation: 2008TCC84 Date: 20080206 Docket: 2006-1125(IT)G BETWEEN: MICHAEL R. ...   [6]      I note that this does not reflect the Canada Revenue Agency’s (“CRA”) assessing position as set forth in its letter of November 3, 2005 where CRA accepted there was a transfer of property, being the loans, from Mr. ...

Canada (Minister of Canadian Heritage), 2005 SCC 69, [2005] 3 S.C.R. 388; R. v. ... (in liquidation), [2005] UKHL 41, [2005] 2 A.C. 680; Canada (Attorney General) v. ... “Aboriginal Rights and the Honour of the Crown” (2005), 29 S.C.L.R. (2d) 433. ...

Porter" Porter D.J.         Citation: 2007TCC15 Date: 20070125 Docket: 2005-2531(EI) BETWEEN: EDMONTON EXTERMINATORS LTD., Appellant, and   THE MINISTER OF NATIONAL REVENUE, Respondent.     ... However, the Minister by letter of July 8, 2005, indicated in his decision that pursuant to paragraphs 5(1)(a) and 5(3)(b) of the EI Act, he was satisfied that the Appellant and the Worker would have entered into a substantially similar contract of employment if they had been dealing with each other at arm’s length. ... Coward     Counsel for the Respondent: Darcie Charlton   COUNSEL OF RECORD:          For the Appellant:                      Name:                             Deryk W. ...

II.   Issues and Standard of Review [16]   The Applicants raise two issues.   ... These choices lie in the court of the Minister – not in mine.   Nor do I have the role to reweigh those considerations, and any others she felt were relevant to the public interest (see Sumas Energy 2 Inc v Canada (National Energy Board), 2005 FCA 377 at paras 23–25). 4.   ... VI.   Costs [74]   Both the Applicants and the Minister seek costs.   ...

Canada Revenue Agency, 2011 FC 481   Federal Court   Cour fédérale Date: 20110421 Docket: T-1822-10 Citation: 2011 FC 481 [UNREVISED CERTIFIED ENGLISH TRANSLATION] Ottawa, Ontario, April 21, 2011 PRESENT:     The Honourable Madam Justice Bédard   BETWEEN:   JACQUES FERRON       Applicant   and       CANADA REVENUE AGENCY         Respondent                  REASONS FOR JUDGMENT AND JUDGMENT   [1]                This is an application for judicial review filed by Jacques Ferron (the applicant) under subsection 18(1) of the Federal Courts Act, R.S., 1985, c. ...   [4]                On March 5, 2007, the CRA sent the applicant a letter informing him that he had made excess contributions to his RRSP for the 2003 to 2005 taxation years and that these excess contributions were taxable. ... “Marie-Josée Bédard” Judge                                                                                                                                                    Certified true translation   Sebastian Desbarats, Translator   SOLICITORS OF RECORD     DOCKET:                                           T-1822-10   STYLE OF CAUSE:                           JACQUES FERRON v. ...

Signed at Ottawa, Canada, this 9th day of February 2010.       "Paul Bédard" Bédard J.             ... Ruest, who claims that the market conditions in 2002, 2004 and even 2005 were the same as in 1999. ...