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  [6]                By reassessment issued on March 14, 2005, the Minister of National Revenue (the “Minister”) disallowed the claimed credits on the ground that MSU-Bottineau was neither a “university outside Canada ” nor a “designated education institution”.   ... No. 25 (“ Gillich ”); Dean v. Canada [2005] T.C.J. No. 89 (“ Dean ”); Gilbert v. ... OF THE TAX COURT OF CANADA, DATED NOVEMBER 9, 2005, NO. 2005-2155(IT)I)   STYLE OF CAUSE:                                                               BRENDA KLASSEN v. ...

Ralph Misener (The), 2005 FCA 139, [2005] 3 F.C.R. 367 at paragraph 13, Mayne Pharma (Canada) Inc. v. Aventis Pharma Inc., 2005 FCA 50 at paragraph 9.   Analysis (1) Test for striking pleadings [17]            There is no dispute as to the test for striking pleadings. ... Canada, [2005] T.C.J. No. 614, 2005 TCC 761; Hardtke v. Canada, [2005] T.C.J. ...

  [2]                The appellant appealed the CITT’s decision to the Federal Court and on October 3, 2005, in decision 2005 FC 1354, Heneghan J. dismissed the appeal. ... On October 3, 2005, Heneghan J. dismissed the appellant’s appeal.   [22]            The Judge began her analysis of the issue before her by determining the correct approach to interpreting section 68 of the Act. ... Canada, [2005] S.C.J. No. 56, 2005 SCC 54 at paragraph 11.   [41]            The respondent submits that the Judge was correct in considering the policy considerations behind the creation of the two-year limitation period in section 68.  ...

  [2]                The application for judicial review was allowed in a decision reported at 2005 FC 1361 (Reasons for Order). ... Canada (Customs and Revenue Agency), 2005 FCA 68, (2005), 330 N.R. 378. ... JUSTICE HUGHES OF THE FEDERAL COURT DATED NOVEMBER 4, 2005, T-657-05)   STYLE OF CAUSE:                                                               THE MINISTER OF NATIONAL REVENUE v. ...

STRATAS J.A.     BETWEEN: HER MAJESTY THE QUEEN   Appellant and ACI PROPERTIES LTD.    ... ANALYSIS   Standard of review [6]                In Canada v. Miller, 2005 FCA 394, [2005] F.C.J. ... M/V Ralph Misener (The), 2005 FCA 139, [2005] F.C.J. No. 612 (Q.L.) at paragraph 13 ...

Docket: A-137-05 BETWEEN: LUCIANO PANINI Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-138-05 BETWEEN: GUY RIENDEAU Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-139-05 BETWEEN: ZACHARY KLAPKA Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-140-05 BETWEEN: ROGER SOUTHIN Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-141-05 BETWEEN: BERTRAM WHITZMAN Appellant and HER MAJESTY THE QUEEN Respondent Docket: A-142-05 BETWEEN: JACK RIORDAN Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT NADON J.A. [1]                These are consolidated appeals from decisions of McArthur J. of the Tax Court of Canada dated February 28, 2005 [2005 TCC 151 (Panini); 2005 TCC 153 (Riendeau); 2005 TCC 155 (Klapka); 2005 TCC 154 (Southin); 2005 TCC 152 (Whitzman); 2005 TCC 150 (Riordan)], which dismissed the appellants' appeals from reassessments made by the Minister under the Income Tax Act, R.S.C. 1985, c. 1 (5 th supplement), as amended (the Act). [2]                At issue in the appeals is whether the Minister was entitled to impose penalties on the appellants, pursuant to subsection 163(2) of the Act, for their failure to include in their income tax returns for the years at issue the proceeds resulting from the exercise of stock options and the ensuing sale of shares. ... At page 15 of the transcript of the evidence given by Jack Riordan (2005 TCC 150) on November 22, 2004 (page 174 of Vol. ... OF THE TAX COURT OF CANADA, DATED FEBRUARY 28, 2005] DOCKETS & STYLES OF CAUSE:                                     A-137-05 (Panini v. ...

Accordingly, the appellant is not entitled to the TCWDP which she was denied by the Minister of National Revenue (the Minister) for the 2005 tax year.   ... Relevant facts   [6]                In 2005, the appellant met only the conditions relating to family circumstances and housing, since her daughter was over the age of 18, having been born on June 10, 1986, and was not suffering from a physical or mental infirmity. ... “Johanne Trudel” J.A.         “I agree. Pierre Blais C.J.”   “I agree. ...

NADON J.A.                         SEXTON J.A.   BETWEEN: MIKE DAOUST Appellant and HER MAJESTY THE QUEEN Respondent                 Heard at Winnipeg, Manitoba, on February 23, 2011. ...   [1]                This is an appeal from a decision of the Tax Court of Canada whereby the judge, in an oral judgment rendered from the Bench on April 9, 2010 followed by an edited version of the transcript of the oral reasons signed on June 17, 2010, affirmed the income tax reassessments of the appellant for the 2005 and 2006 taxation years ...       [6]                For these reasons, the appeal will be dismissed with costs.     ...

EVANS J.A.                                        PELLETIER J.A. BETWEEN: JANUSZ J. ... Justice Sarchuk of the Tax Court of Canada reported at 2005 TCC 90. The Tax Court judge dismissed Mr. ... Evans"      FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                                               A-89-05 (APPEAL FROM A JUDGMENT OF THE HONOURABLE JUSTICE SARCHUK OF THE TAX COURT OF CANADA DATED MARCH 31, 2005) STYLE OF CAUSE:                                                               JANUSZ J. ...

Dechant for the period relevant to this appeal, July 2005 to June 2006, was required to be based on Mr. ... He could and did deduct it in computing his 2005 farming income.   [7]                When Mr. ...   [8]                Mr. Dechant appealed to the Minister for relief on the basis that there would be no reduction in his GIS if the $31,000 expense referred to above were taken into account in computing his income for 2004, rather than 2005, when it was paid. ...