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Canada, 2005 DTC 5104, 2004 FCA 148 Date: 20040401 Docket: A-597-02 Citation: 2004 FCA 148 CORAM:        DESJARDINS J.A. ... "Alice Desjardins"                                                                   J.A.         ... HER MAJESTY THE QUEEN PLACE OF HEARING:                        QUÉBEC, QUEBEC DATE OF HEARING:                          MARCH 30, 2004 REASONS FOR JUDGMENT:           DESJARDINS J.A. ...

RENNIE J.A.   BETWEEN: SCDA (2005) INC. Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on March 6, 2017. ... RENNIE J.A.   BETWEEN: SCDA (2005) INC. Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT WEBB J.A. [1]                This is an appeal from the judgment of Pizzitelli J. of the Tax Court of Canada (Tax Court) dated April 20, 2015 (2015 TCC 97). ... Rennie J.A.”   FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD APPEAL FROM A JUDGMENT OF THE TAX COURT OF CANADA DATED APRIL 20, 2015, NO. 2012-1431(IT)G and 2013-203(IT)G DOCKET: A-243-15   STYLE OF CAUSE: SCDA (2005) INC. v. ...

Canada, 2005 DTC 5472, 2004 FCA 60                                                                                                                                   Date: 20040212                                                                                                                                Docket: A-488-01 Ottawa, Ontario, February 12, 2004 CORAM:        DÉCARY J.A. ... CONCURRING:                      DÉCARY J.A.                                              ... THE QUEEN PLACE OF HEARING:                     Montréal, Quebec DATE OF HEARING:                        September 18, 2003 REASONS FOR JUDGMENT:       NADON, J.A. ...

Canada, 2005 DTC 5499, 2004 FCA 389 Date: 20041126 Docket: A-533-03 Citation: 2004 FCA 389 CORAM:        LÉTOURNEAU J.A. ... Analysis and decision [13]      There are four requirements for subsection 56(2) to apply:             i.          ... "Marc Noël"                                   J.A. I concur.      ...

Canada, 2005 DTC 5001, 2004 FCA 414 Date: 20041207 Docket: A-284-03 Citation: 2004 FCA 414 CORAM:        STONE J.A. ... "                           FEDERAL COURT OF APPEAL     NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                       A-284-03 STYLE OF CAUSE:                                       SIMSER v. H.M.Q.                                                       PLACE OF HEARING:                                             Toronto, Ontario DATE OF HEARING:                                               May 13, 2004 REASONS FOR JUDGMENT:                                Nadon J.A. ...

  [5]                Since the appellant’s Notice of Appeal was filed on April 18, 2005, more than two years after the limitation periods provided under the Act had expired, the Tax Court judge allowed the respondent’s motion and dismissed the appellant’s Notice of Appeal ... Although the judge could not agree that the appellant had been misled, she found that in any event the appellant was clearly aware of the Minister’s Notice of Confirmation by early 2003 and that he had not filed an appeal before April 7, 2005. ... Nadon" J.A.   EDERAL COURT OF APPEAL   NAMES OF COUNSEL AND SOLICITORS OF RECORD       DOCKET:                                                                               A-553-05   (APPEAL FROM A JUDGMENT OF CAMPBELL J., TAX COURT OF CANADA DATED OCTOBER 24, 2005, DOCKET NO. 2005-1300(IT))     STYLE OF CAUSE:                                                               Prasad V. ...

Background [2]                When filing his income tax returns for 2004 and 2005, Mr. Lubega-Matovu reported income from employment from which he deducted rental losses of $2,402 (2004) and $2,717 (2005) relating to the rental of rooms in his own home, and business losses totalling $21,305 (2004) and $24,673 (2005). ... In imposing penalties for the 2004 and 2005 taxation years, the Minister relied on the following further facts:                                     (a)        in claiming motor vehicle expenses which he did not incur in the 2004 and 2005 taxation years, the Appellant knowingly, or under circumstances amounting to gross negligence, made … false statements … in his income tax returns for the 2004 and 2005 taxation years ...

GLEASON J.A.     BETWEEN: HIS MAJESTY THE KING Appellant and MICROBJO PROPERTIES INC. ... GLEASON J.A.   DATED: JULY 5, 2023   APPEARANCES: Perry Derksen Laura Lumpano Eric Brown   For The Appellant Yves St-Cyr Jacob Yau Caroline Harrel For The Respondents SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Ontario   For The Appellant Dentons Canada LLP Toronto, Ontario   For The Respondents     ...

  [29]            The following is a summary of the amendments brought on February 7, 2005:     DATE DOCUMENT AMENDMENT February 7, 2005 Exhibit 35 – Appeal Book (Volume 2) p.225 ·          1994 Income Tax Return:-           Sale of 12,125 Rothwell Corporation Class A Common Shares for 30 cents a share or $3,628.00, with an adjusted cost base of 60 cents a share or $7,275.00, resulting in a – Capital loss totaling $3,637.00-           Reduction of professional income from $133,103.00 to $126,253.00-           Increase employment income from Found Money Inc. to $6,850.00   ·          1995 Income Tax Return:-           Sale of beneficial interest in the trust that owns Found Money Inc. – Capital gain of $449,700.00-           Reduce professional income from $147,106.00 to $125,454.00-           Increase employment income from Found Money Inc. to $21,652.00   ·          1996 to 2001 Income Tax Returns:-           Reduce professional income from $144,991.00 to $48,030.00-           Increase employment income from Found Money Inc   ·          1994 to 2001GST Returns:  -           Reduce previously filed taxable revenue-           Reduce GST payable   ·          2002 Income Tax Return:  -           Reduce employment income from $641,009.17 to $Nil-           Reduce legal fees from $451,334.58 to $Nil   February 7, 2005 Exhibit 36 – Appeal Book (Volume 2) p.243 ·          1994 to 2001 GST Returns:-           Reduce previously filed taxable revenue-           Reduce GST payable   February 7, 2005 Exhibit 39 – Appeal Book (Volume 2) p.256 ·          1993 Income Tax Return:-           Sale of 1,000 Rothwell Corporation Class A Common Shares for 55 cents a share or $550.00, with an adjusted cost base of 60 cents or $600.00, resulting in a capital loss totaling $50.00 ... I have reviewed the affidavit sworn by the Applicant on March 14, 2005 and filed in the within proceeding (the “Affidavit”). I note that Exhibit “35” to the Affidavit consists of “Notices of Amendment” dated February 7, 2005 sent by the Applicant to the Chief of Appeals of the CRA’s International TSO in Ottawa in respect of his 1994 through 2001 taxation years. ...

The registration of the Plan was revoked on April 11, 2005, effective as of April 1, 2000 ...   [3]                On December 21, 2005, the appellant applied to the Minister to have the Plan registered with an effective date of January 1, 2005. ... Deputy Attorney General of Canada FOR THE RESPONDENT       ...