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  [1]                This is an appeal by Cheryl Alison Lans of a decision of the Tax Court (2011 TCC 121), in which Justice Woods (Judge) dismissed her appeal from income tax assessments for the taxation years 2004 and 2005. ... The assessed tax for 2004 is $1,039.88, with a penalty of $176.78, and for 2005, $1,098.72 in tax and a penalty of $186.78 ... Although warned by the Minister in 2007 that she owed tax on her excess RRSP contributions in 2004 and 2005, Ms Lans did not file the required returns until 2009 ...

  [3]                On October 13, 2006, the appellant filed a Response to the Notice of status review which I have reproduced in its entirety: The appellant submits to the Federal Court of Appeal that the delay caused by the appellant is due to onerous disadvantages faced by the appellant and the undue hardships faced by the appellant as a result of the Tax Court judgment on December 12, 2005.   ... The appellant requested for a postponement of the trial due to the death of a close family friend on August 20, 2005; but was not granted. The trial was September 19 and 20 of 2005. The appellant’s key witness’s brother was killed in the accident. ...

The Tax Court dismissed their appeals of assessments concerning the taxation years 2005 and 2006. [2]                In their returns for the 2005 taxation year, both appellants claimed an allowable business investment loss (“ABIL”). ... The appellants appeal on both issues and this Court has consolidated the appeals. [4]                It is only necessary to deal with the first issue. [5]                In finding that the debts had not become bad in 2005, the Tax Court applied this Court’s decision in Rich v. ... But the relevant time for assessment is the end of the 2005 taxation year, December 31, 2005. ...

MALONE J.A.   BETWEEN: Paul Houweling Appellant and Her Majesty the Queen Respondent     REASONS FOR JUDGMENT   MALONE J.A. [1]          This is an appeal of a judgment of Bowman C.J. dated September 19, 2005 (reported at [2005] T.C.J. ...   “ I agree. Marc No ë l, J.A. ”   “ I agree. John M. Evans, J.A. ”         FEDERAL COURT OF APPEAL   NAMES OF COUNSEL AND SOLICITORS OF RECORD     DOCKET:                                                                              A-493-05   STYLE OF CAUSE:                                                             Paul Houweling v. ... Deputy Attorney General of Canada   FOR THE RESPONDENT     ...

  [3]                Dr. Hokhold was assessed and reassessed by the Minister of National Revenue (the Minister) in April 2005 for the 2002 year, and in January 2006 for the 2003 tax year. ...   [7]                Before the Judge, the Minister conceded that penalties ought not to be imposed in respect of the years 2004, 2005, and 2007. ... Canada (Attorney General), 2005 SCC 25, [2005] 1 S.C.R. 401; Peart v. ...

  [12]            The judgment of the Court of Québec was appealed. On March 23, 2005, the Quebec Court of Appeal upheld the judgment of the Court of Québec: Grimard v. ... Canada (Minister of National Revenue), 2005 FCA 334.   [38]            However, we may also note in the excerpt from Mr. ... Does Not Apply in Quebec and What Should Replace It” in The Harmonization of Federal Legislation with Quebec Civil Law and Canadian Bijuralism: Second Collection of Studies in Tax Law (2005), Montréal, APFF, 2005, which he cited three times in support of his reasoning and conclusions. ...

Canada, 2006 FCA 317         Date: 20060928 Docket: A-521-05 Citation: 2006 FCA 317   CORAM:       LÉTOURNEAU J.A.                         ... Justice Dussault of the Tax Court of Canada (TCC) dated October 18, 2005, ([2005] GSTC 161) allowing the appeal, in part, from the assessment issued December 15, 2000, for the period January 1, 1997, to March 31, 2000, under Part IX of the Excise Tax Act—–Goods and Services Tax, R.S.C. 1985, c. ... JUSTICE DUSSAULT OF THE TAX COURT OF CANADA DATED OCTOBER 18, 2005, DOCKET NO. 2001-3358(GST)G.   ...

In 2005, that authority was transferred to the CBSA pursuant to  the Canada Border Services Agency Act, S.C. 2005, c. 38, c. 14 (the “ CBSA Act ”) (see sections 21 to 28) ... I am of this view because there has been, since 2005, valid federal legislation authorizing the federal Government to enter into an agreement of the type entered into in January 1993 with the LCBO. ... The fact that the Agreement was entered into prior to the coming into force of the 2005 legislation is, in my view, irrelevant. ...

Canada (Canadian Human Rights Commission), 2004 FC 817, aff’d 2005 FCA 389 ... Canada (Attorney General), 2005 FCA 360 at paragraphs 14-15; Keeprite Workers' Independent Workers Union et al. and Keeprite Products Ltd. (1980), 114 D.L.R. (3d) 162 (Ont. ... DATED:                                                                                 July 5, 2013     WRITTEN REPRESENTATIONS BY:     Akbar Mohamed Yavar Hameed   FOR THE APPELLANT   Rosemary Fincham April Tate FOR THE RESPONDENT     SOLICITORS OF RECORD:   Akbar Mohamed Toronto, Ontario   Hameed & Farrokhzad Ottawa, Ontario   FOR THE APPELLANT   William F. ...

Doiron] upholding the decision of Justice Rideout of the Court of Queen’s Bench (2005 NBQB 147, [2005] N.B.J. ... No. 208; 2005 NBBR 89, [2005] N.B.J. No. 71; 2005 NBBR 39, [2005] N.B.J. ... Lefebvre (see 2005 NBQB 147, at paragraph 7).   [8]                Mr.  ...