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Signed at Ottawa, Canada, this 12th day of January 2015.   “Lucie Lamarre” Lamarre J.     ... M.N.R., 2005 FCA 165). [55]         For these reasons, I am would allow the appeals. ...

Rossiter, Chief Justice   Appearances:   Counsel for the Appellant: Jeff D. ... The law is clear that the onus was on the Appellant to show she was unduly influenced for the waiver to be unenforceable: Nguyen c R, 2005 TCC 697, 2008 DTC 2880 at para 33; Radelet v the Queen, 2017 TCC 159, 282 ACWS (3d) 443 at para 14. [26]          I simply do not find such undue influence based upon the evidence before the Court. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

Russell” Russell J.   Citation: 2023 TCC 165 Date: December 7, 2023 Docket: 2019-3295(GST)G BETWEEN: 2437299 ONTARIO INC., Appellant, and HIS MAJESTY THE KING, Respondent.   ... CRA Bulletin: [9] In January 2005, the Canada Revenue Agency (CRA) issued a GST/HST Technical Information Bulletin identified as B-092, entitled, “Substantial Renovations and the GST/HST New Housing Rebate”. ... Evidence: [11] At the hearing three witnesses testified – Messrs. S. Ahmad and S. ...

“Réal Favreau” Favreau J.   Citation: 2017 TCC 204 Date: 20171005 Docket: 2016-5094(IT)I BETWEEN: TYLA-LEE VRANTSIDIS, Appellant, and HER MAJESTY THE QUEEN, Respondent.   ... The Confirmation of Disability Form filled by the appellant on May 19, 2017 contains the following information: (a)     under section 2 – Type of Disability and/or Diagnosis: the diagnosis is ADHD (attention/concentration disability); (b)    under section 3a – Functional Limitations: Effects on Physical Functioning: no effect; (c)     under section 3b – Functional Limitations: Effects on Cognitive and/or Behavioural Functioning: the following boxes were checked:-    attention and concentration;-    stress management;-    information processing (verbal/written);-    communication;-    memory (short term);-    social interactions;-    organization and time management; and-    emotional regulation; and the description of effects were as follows:-    difficultly with sustained attention and concentration;-    difficulty in learning, reading and writing;-    can get easily frustrated, fidgets a lot; and-    easily distracted in group settings. ... “Réal Favreau” Favreau J.   CITATION: 2017 TCC 204 COURT FILE NO.: 2016-5094(IT)I STYLE OF CAUSE: Tyla-Lee Vrantsidis and HMQ PLACE OF HEARING: Belleville, Ontario DATE OF HEARING: June 19, 2017 REASONS FOR JUDGMENT BY: The Honourable Justice Réal Favreau DATE OF JUDGMENT: October 5, 2017 APPEARANCES:   Agent for the Appellant: William McDiarmid Counsel for the Respondent: Cédric Renaud Lafrance COUNSEL OF RECORD: For the Appellant: Name:     Firm:   For the Respondent: Nathalie G. ...

McDonald   JUDGMENT   In accordance with the attached Reasons for Judgment: 1.   ... Between 2005 and 2008, the shares of PES were held equally by HLB and the Scott Family Trust. 12.   ...

.____________________________________________________________________ Appeal heard on September 20, 2005 at Vancouver, British Columbia Before: The Honourable Justice J.E. ... Of these alternatives, the latter one must prevail in my view. [10]     In reaching this conclusion I have considered the following: −        the background of JJEM's ownership of units; −        the Appellant's additional property dealings; and −        the contract with SRI. ... CITATION: 2006TCC253 COURT FILE NO.: 2004-4462(IT)I STYLE OF CAUSE: Jean-Paul Eidsvik and Her Majesty the Queen PLACE OF HEARING: Vancouver, British Columbia DATE OF HEARING: September 20, 2005 REASONS FOR JUDGMENT BY: The Honourable Justice J.E. ...

II.   Background [4]   The Applicant was born on October 22, 1991 and is a citizen of Nigeria. ... VII.   Conclusion [45]   For these reasons, I would allow the application for judicial review. ... Amana   For The Applicant Me Lynne Lazaroff   For The Respondent SOLICITORS OF RECORD: Amana Law Office Cornwall, Ontario   For The Applicant Attorney General of Canada Montréal, Quebec   For The Respondent   ...

So- [34]   Mr. Badcock’s affidavit of service was entered as Exhibit A-4. ... MacGregor (2005), 5 C.P.R. (4th) 157, the Court said that the Rules codify the common laws of contempt. ... John’s, Newfoundland and Labrador For The Applicant   ...

Introduction [1]              Alain Gosselin (" the appellant ") filed two appeals under the Employment Insurance program in connection with a decision rendered by the Minister of National Revenue (the " respondent ") regarding the insurability of his employment. [2]              On March 7, 2013, the respondent rendered a decision indicating that the appellant’s employment was not insurable within the meaning of the Employment Insurance Act [1] (the " EIA ") while he was working for Maçonnerie Magloire Gosselin Inc., (the " payor ") during the period from August 13, 2012 to December 21, 2012. ... Issues in dispute [34]         There are two issues in dispute, namely: 1)                 Can the Court take into account new facts revealed during the hearing? ... M.N.R., 2005 TCC 291, paragraph 4. ...

The Law [10]         Subsection 20(1) reads as follows: (1) Deductions permitted in computing income from business or property.   ... Akin   Firm: McCarthy Tétrault LLP Toronto, Ontario   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada   ...