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LASKIN J.A.   BETWEEN:     RANDY MACLEAN     Applicant     and     ATTORNEY GENERAL OF CANADA     Respondent   Heard at Halifax, Nova Scotia, on October 29, 2019. ... LASKIN J.A.   BETWEEN:     RANDY MACLEAN     Applicant     and     ATTORNEY GENERAL OF CANADA     Respondent   REASONS FOR JUDGMENT OF THE COURT I.   Overview [1]   The applicant, Mr. Randy MacLean, seeks judicial review of a decision of the Appeal Division of the Social Security Tribunal, dated October 30, 2017, refusing his application to rescind or amend one or both of two Pension Appeals Board decisions on the basis that the application was made beyond the one-year limitation period established by subsection 66(2) of the Department of Employment and Social Development Act, S.C. 2005, c. 34 (the Act). ...

REASONS FOR JUDGMENT OF THE COURT BY:                                                        NOËL J.A. Date: 20060302 Docket: A-90-05 Citation: 2006 FCA 93 CORAM:        DÉCARY J.A.                         ... OF THE TAX COURT OF CANADA DATED JANUARY 31, 2005, DOCKET NO. 2004-237 (OAS). ...

I.    Introduction [1]                This is an appeal from a judgment of Bonner J., a judge of the Tax Court of Canada (the Judge) dated September 9, 2005 (reported as 2005 TCC 601).  ... IX.    Conclusion   [41]             The appeal should be dismissed without costs.           ... JUSTICE BONNER (TAX COURT OF CANADA) DATED SEPTEMBER 9, 2005, DOCKET NO. 2003-1556(GST)G   STYLE OF CAUSE:                                                              CAMP MINI-YO-WE INC.                                                                                                   ...

SEXTON J.A.                         PELLETIER J.A.   BETWEEN: VAN DUMONT Appellant and HER MAJESTY THE QUEEN THE DEPUTY ATTORNEY GENERAL OF CANADA Respondents       REASONS FOR JUDGMENT PELLETIER J.A. [1]                This is an appeal from the decision of Madam Justice Sheridan of the Tax Court of Canada, reported at 2005 TCC 790, [2005] T.C.J. ... SEXTON J.A.   DATED:                                                          January 24, 2008       APPEARANCES:   Mr. Van Dumont ON HIS OWN BEHALF   Ms. Nadine Taylor-Pickering FOR THE RESPONDENT     SOLICITORS OF RECORD:       John H. ...

NADON J.A.       Date: 20060210 Docket: A-71-05 Citation: 2006 FCA 63   CORAM:       RICHARD C.J.A.                         NOËL J.A.                         NADON J.A.   BETWEEN: PIERRE ARCHAMBAULT Appellant and CANADA CUSTOMS AND REVENUE AGENCY (ATTORNEY GENERAL OF CANADA)   Respondent     REASONS FOR JUDGMENT   RICHARD C.J.A.: [1]                This is an appeal from a decision of the Federal Court rendered on February 7, 2005 [2005 FC 183], dismissing with costs the application for judicial review filed by the appellant Pierre Archambault against a decision rendered on March 24, 2003 by Léo-Paul Guindon, a designated adjudicator, on the ground of lack of jurisdiction under section 92 of the Public Service Staff Relations Act, R.S.C., 1985, c. ... FOR THE RESPONDENT       ...

(the Act), for his 2005, 2006 and 2007 taxation years. [3]                More particularly, the reassessments were made using the net worth method. ... Boros’s credibility and gave several examples in support of his conclusion (ibidem at paragraph 69). [5]                The judge’s conclusions of fact easily led him to the conclusion that the assessment for the 2005 taxation year, although it was made beyond the prescribed time, was justified in light of Mr.  ... Third, the judge erred in concluding that the assessment for 2005 was justified. ...

Appellant and HER MAJESTY THE QUEEN Respondent     REASONS FOR JUDGMENT MAINVILLE J.A. [1]                This is an appeal of a judgment in which Bowie J. of the Tax Court of Canada, for reasons cited as 2011 TCC 554, rejected appeals from 23 assessments made under the Excise Act, 2001, S.C. 2002. c. 22 in respect of duties imposed on tobacco products manufactured by the appellant between September 2005 and July 2007 for eventual sale on Indian reserves in Ontario ...   [7]                For the period from September 2005 to July 2007, the appellant did not pay the Excise Act, 2001 duty on the manufactured tobacco products it sold to retailers located on reserves within Ontario. ... Canada, [2005] 2 S.C.R. 601, 2005 SCC 54, at paragraph 10: It has been long established as a matter of statutory interpretation that "the words of an Act are to be read in their entire context and in their grammatical and ordinary sense harmoniously with the scheme of the Act, the object of the Act, and the intention of Parliament": see 65302 British Columbia Ltd. v. ...

Eisbrenner, the only taxation year under appeal was 2005. [5]   The issue for Mr. ... Eisbrenner that is in issue in this appeal is 2005. [7]   Under this program, Mr. ... B.   Mr. Morrison’s 2004 and 2005 Taxation Years; Mr. Eisbrenner’s 2005 Taxation Year – the CHT Program [23]   The remaining issues in this appeal relate to the CHT Program and the amounts claimed by Mr. ...

On January 18, 2005, Birchcliff Energy Ltd. amalgamated with Scout Capital Corp. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 (Trustco)] at para. 44; Housen v. ... Canada, 2005 SCC 55, OSFC Holdings Ltd. v. Canada, 2001 FCA 260, Canada v. ...

 .....   « failli » "bankrupt" « failli » S'entend au sens de la Loi sur la faillite et l'insolvabilité.  .....     ... The Queen, 2005 D.T.C. 32 (T.C.C.); Abtan v. The Queen, 2005 D.T.C. 1567 (T.C.C.)). ... Canada, [2005] 2 S.C.R. 601, at 611.]   [75]            Bankrupty and a proposal are different vehicles which are available to an insolvent person. ...