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FCTD

Pedroso v. WestJet Airlines, 2019 FC 878

II.   Background [5]   At the time of his complaint to the Commission, Mr. ... Analysis A.   Standard of review [25]   The Applicant provided no submissions on this issue. ... The Report details the investigator’s assessment of the Respondent’s hiring process and her consideration of the Applicant’s application in particular. [30]   The investigation does not need to be perfect; the Commission must balance the Applicant and the Respondent’s procedural fairness interests with the Commission’s interest in “maintaining a workable and administratively effective system”: Slattery, above at 600; Wong v Canada (Public Works and Government Services), 2017 FC 633 at para 40; Tahmourpour v Canada (Solicitor General), 2005 FCA 113 at para 39. ...
TCC

Morrison v. The Queen, 2015 TCC 319

Directions with respect to the designation of the Appellants’ appeals as test cases in the Canadian Humanitarian Trust (“ CHT ”) and Canadian Gift Initiative (“ CGI ”) appeals; 2.         ... These appeals involve the denial by the Minister of National Revenue (the “Minister”) of charitable tax credits pursuant to subsection 118.1(3) of the Income Tax Act (the Act ”), claimed by the Appellant for donations of pharmaceuticals under tax shelter programs described as the CHT and CGI Donation Programs above, for the 2003, 2004 and 2005 taxation years respectively. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...
TCC

7547978 Canada Inc. v. M.N.R., 2021 TCC 7

In 2005, he started his own business operating under the name Les Entreprises Darick (" Darick "). ... " Dominique Lafleur " Lafleur J. APPENDIX INCOME TAX ACT (R.S.C. 1985, C. 1, 5TH SUPP.) ... Drouin Deputy Attorney General of Canada Ottawa, Canada     ...
FCTD

Loblaws Inc. v. Columbia Insurance Company, 2019 FC 961

In relation to the PC Blue Menu line, introduced in 2005 and now consisting of approximately [REDACTED] different products intended to represent healthier food choices, she testified that it is typical for the PC Word Mark to appear on packaging. ... Grishkewich stated that the PC Word Mark is used frequently to promote classes and sign up customers. [75]   In 2005, Loblaw introduced PC Insurance, offering home and auto insurance, which Ms. ... Loblaw has been advertising PC Home products online since 2005 and has been selling PC kitchenware products online since 2014. ...
TCC

Demchynski v. The King, 2024 TCC 18

Is this is a pay stub? A Yes, it is. Q And this and it says it’s dated, basically, end of December 23, and it’s got year to date. So is it fair to say this would be the the last pay stub for the for the year for 2011? ... The Appellant built a family home on one of the lots, gifted some of the lots to family members and sold the remaining lots to third parties. [29] In 2005, he sold four of the lots to third parties for consideration of $74,000. ...
TCC

CHR Investment Corporation v. The Queen, 2020 TCC 17

The Appellant had utilized these tax attributes to reduce its income for each of those five taxation years. [3]   In Canada Trustco, [2005] 5 C.T.C 215, the Supreme Court of Canada pronounced three requirements for application of the GAAR. ... This is an application of the “case-by-case” rule per the FCA in Lehigh Cement, supra. [18]   Costs fixed at $3,750.00 will go to the Appellant.   ... Drouin Deputy Attorney General of Canada Ottawa, Canada   ...
FCTD

Peiqrishvili v. Canada (Immigration, Refugees and Citizenship), 2019 FC 1205

The RPD granted her refugee status in 2005. [4]   In 2009, Ms. Peiqrishvili applied for and obtained a Georgian passport. ... IV.   Issues [14]   The Applicant articulates the following issues for the Court’s consideration: What is the applicable standard of review? ... VIII.   Certified Questions [28]   The Applicant proposed several questions for certification for appeal, all of which are opposed by the Respondent. ...
TCC

Rousseau c. La Reine, 2018 TCC 9 (Informal Procedure)

[OFFICIAL ENGLISH TRANSLATION]   Appeal heard on December 11, 2017, at Montréal, Quebec. ... The Queen, 2005 TCC 545, at paragraph 11; Bhatti v. The Queen, 2013 TCC 143, at paragraph 24; and McLeod v. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     ...
FCTD

Ndimande v. Canada (Citizenship and Immigration), 2019 FC 1025

Canada (Citizenship and Immigration), 2019 FC 1025 Date: 2019 0730 Docket: IMM-6100-18 Citation: 2019 FC 1025 Vancouver, British Colombia, July 30, 2019 PRESENT:   Madam Justice St-Louis   BETWEEN: NQOBILE BRILLIANT NDIMANDE Applicant and MINISTER OF CITIZENSHIP AND IMMIGRATION Respondent JUDGMENT AND REASONS I.   ... II.   Background [3]   Ms. Ndimande is a South African citizen from Empangeni, Richards Bay. ... Ndimande’s arguments amount to disagreement with the RAD’s weighing of the evidence and should be dismissed (Moute v Canada (Minister of Citizenship and Immigration), 2005 FC 579 at para 17). ...
FCA

Bresse Syndics Inc. v. Canada, 2021 FCA 115

RIVOALEN J.A.   BETWEEN:     BRESSE SYNDICS INC. ACTING FOR THE BANKRUPTCY OF CO2 SOLUTION TECHNOLOGIES INC.     Appellant in continuance of suit     and     Her Majesty the Queen     Respondent   Videoconference hearing organized by the Registry, on May 13, 2021. ... RIVOALEN J.A.   BETWEEN:     BRESSE SYNDICS INC. ACTING FOR THE BANKRUPTCY OF CO2 SOLUTION TECHNOLOGIES     Appellant in continuance of suit     and     Her Majesty the Queen     Respondent   REASONS FOR JUDGMENT NOËL C.J. [1] This is an appeal filed by Bresse Syndics inc. acting for the bankruptcy of CO2 Solution Technologies inc. ...

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