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Justice Dussault of the Tax Court of Canada (2005 CCI 709, [2005] A.C.I. ... “Robert Décary” J.A.     Certified true translation Gwendolyn May, LLB FEDERAL COURT OF APPEAL   SOLICITORS OF RECORD       DOCKET:                                                                               A-484-05   APPEAL OF A JUDGMENT OF DUSSAULT J., OF THE TAX COURT OF CANADA, DATED NOVEMBER 16, 2005, DOCKET 2004-3604(IT)I   STYLE OF CAUSE:                                                               Renald Rancourt                                                                                                 v.                                                                                                 ... DELIVERED FROM THE BENCH:                                   Décary J.A.       ...

Derek Prue’s appeal was first brought to the attention of the Recourse Directorate of Canada Border Services Agency on December 9, 2005.   8.       ... Derek Prue lived at the notification address sporadically from 2005 to 2007.   15.   Derek Prue owned the home located at the notification address from when it was built in 2005 until it was sold in 2007.   16.   ...

Respondent               Heard at Québec, Quebec, on December 15, 2009. ... Was Justice Favreau (judge) of the Tax Court of Canada correct in finding that the worker (John Robert Cheetham) did not hold insurable employment with the respondent from June 30, 2004, to June 30, 2005?   ... TRUDEL J.A.     DELIVERED FROM THE BENCH:        LÉTOURNEAU J.A.     APPEARANCES:   Benoît Mandeville FOR THE APPELLANT   Sarto Veilleux Marie-Ève Malenfant FOR THE RESPONDENT       SOLICITORS OF RECORD:   John H. ...

  [3]                The Board allowed the appeal on the ground that the issue in dispute was whether Mr McLaughlin had received earnings, within the meaning of subsection 35(2) of the Regulations, with respect to employment by his employer, Graphite Specialty Products (“Graphite”), for the weeks of September 12 to October 29, 2005, which he had not declared. ...   [5]                Before the Umpire, the Commission argued that the only issue properly before the Board was whether part of the post-October 29, 2005 earnings shown on the original ROE, on the basis of which the Commission had continued paying benefits to Mr McLaughlin, should be reallocated to the weeks prior to October 29, when, it was said, the service was rendered. ...     [13]            For these reasons, the application for judicial review will be allowed, the Umpire’s decision set aside, and the matter remitted to a different Umpire to be redetermined on the basis that the   Board of Referees had jurisdiction to decide whether Mr McLaughlin was in receipt of earnings from Graphite for services rendered by him in the weeks of September 12 to October 29, 2005.                                                                                                                    ...

  [5]                By correspondence dated March 11, 2005, the appellant formally sought to engage the Minister’s constitutional obligations, referring to the decision in Haida Nation. v. ...   [6]                By correspondence dated November 10, 2005, the Minister formally declined to meet with the appellant and to engage in consultations of the type requested by the appellant ...   [7]                On December 12, 2005, the appellant made an application for judicial review of the Minister’s refusal to engage in the consultations that had been requested. ...

(the “Act”), a lump sum pension payment that consists of current and prior years’ accrued pension amounts – such as the payment made to the appellant in 2005 – can be allocated notionally to earlier tax years. ...   [6]                In the Tax Court of Canada, the appellant argued that the payment attributable to the period 1992-2004 should be included in those prior years’ incomes, rather than all being included in his 2005 income, and that the additional amount imposed by paragraph 120.31(3)(b) of the Act should not apply to him. ... Canada, [2005] 2 S.C.R. 601, 2005 SCC 54, especially at paragraphs 10 and 13. ...

REASONS FOR JUDGMENT OF THE COURT BY:                                                  NADON J.A. ... REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Toronto, Ontario, on June 21, 2006) [1]                This is an appeal from a judgment of Miller J. of the Tax Court of Canada, 2005 TCC 564, September 6, 2005, allowing in part the appellant's appeals from reassessments of tax made under the Income Tax Act, R.S.C. 1985, 5 th Suppl., c. 1 (the Act), for his 1996, 1997 and 1998 taxation years. [2]                The appellant makes two submissions in support of his appeal. ... FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                                    A-443-05 (APPEAL FROM A JUDGMENT OF THE HONOURABLE JUSTICE MILLER, TAX COURT OF CANADA, DATED SEPTEMBER 6, 2005) STYLE OF CAUSE:                                                    WILLIAM P. ...

Instead, she received the reasons for judgment signed almost seven months later, which are intended to be the reasons for judgment delivered orally at the hearing of November 23, 2005, but which have been [TRANSLATION] “amended for greater clarity and precision” ...   [9]                In Breslaw v. Canada, 2005 FCA 355, our Court considered what appears to be the practice occasionally adopted by the Tax Court of Canada of amending reasons given orally at the hearing. ... JUSTICE ARCHAMBAULT OF THE TAX COURT OF CANADA DATED DECEMBER 1, 2005, DOCKET 2005-312(IT)I)   STYLE OF CAUSE:                                                               Micheline Brunet v.                                                                                                 ...

The Tax Court found that the payments made in 2005 were not receivable under a written agreement ...   [13]            From this evidence, I conclude that the appellant’s support payments made in 2005 were receivable by Ms. ... Therefore, the appellant was entitled to deduct these support payments from his income in the 2005 taxation year ...

Zouaimia is appealing a decision (2011 TCC 436) of the Tax Court of Canada (the TCC) dismissing with costs his appeals from reassessments  made under the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), for the 2003, 2004 and 2005 taxation years ... MAINVILLE J.A.   DELIVERED FROM THE BENCH BY:                          TRUDEL J.A.       ... Kirvan Deputy Attorney General of Canada FOR THE RESPONDENT         ...