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IV, p. 593). [9]                The audit eventually revealed that BP Canada reported the refund interest payment in 2007, when it should have been included for the 2005 taxation year (Appeal Book, vol. ... II, pp. 46-49). [17]            By this time, the Minister had already reassessed the 2005 and 2006 taxation years. ... Therefore, the auditor insisted on compliance in order to complete the 2005 audit. ...

I.   Facts [4]   The appellant is of Palestinian origin. She arrived in Canada with a visitor’s visa on different dates between 2005 and 2011, at which time she was a Jordanian citizen. ... Canada, 2005 SCC 54 at para. 13, [2005] 2 S.C.R. 601). Relying on that decision and others to the same effect from the Supreme Court, this Court reiterated in Canada v. ... Canada (Minister of Citizenship and Immigration), 2005 SCC 51 at para. 46, [2005] 2 S.C.R. 539; and Canada (Minister of Employment and Immigration) v. ...

SEXTON J.A.                         RYER J.A.   BETWEEN: BRUNO HARTRELL Appellant   and     HER MAJESTY THE QUEEN Responden t       Heard at Toronto, Ontario, on February 13, 2008. ... The Queen, 2005 TCC 393, [2006] G.S.T.C. 165, with respect to the test for the due diligence defence, and that by its reliance on Soper, the TCC adopted the proper legal test with respect to the due diligence defence under subsection 227.1(3) of the ITA ... Deputy Attorney General of Canada Toronto, Ontario   FOR THE RESPONDENT       ...

(Toronto: Carswell, 2005) at p. 333, the learned authors, Peter Hogg, Joanne E. ... Canada (Attorney General), [2005] 1 S.C.R. 401 at paragraph 55: [55]     “Palpable and overriding error” is at once an elegant and expressive description of the entrenched and generally applicable standard of appellate review of the findings of fact at trial. ... Winkler FOR THE APPELLANT     André LeBlanc Andrew Miller FOR THE RESPONDENT       SOLICITORS OF RECORD:   Aird & Berlis LLP Toronto, Ontario FOR THE APPELLANT     John H. ...

DAWSON J.A.                         WEBB J.A.   BETWEEN: EVERTON BROWN Appellant and   HER MAJESTY THE QUEEN Respondent       Heard at Toronto, Ontario, on April 11, 2013. ... (Act) for the 2004, 2005, 2006 and 2007 taxation years. The reassessments added undeclared income in respect of each taxation year (calculated using a modified deposit method) and also assessed gross negligence penalties for each taxation year. [2]                In reaching his decision to dismiss the appeal, the Judge made three key findings. ...           [24]            For these reasons, I would dismiss the appeal with costs.       ...

Canada, 2005 FCA 393 at paragraph 15; Sokolowska v. The Queen, 2005 FCA 29; Angell v. Canada (M.N.R.), 2005 FC 782; Heckendorn v. Canada, 2005 FC 802; Walsh v. ... Canada, 2005 TCC 761; Hardtke v. Canada, 2005 TCC 263. If an assessment is correct on the facts and the law, the taxpayer is liable for the tax. ...

INTRODUCTION [1]                These are appeals from two decisions of Bell J. of the Tax Court of Canada (2005 TCC 484) in which he disallowed a deduction of $363,552 claimed by the appellant, Tri Pacific Gas Corporation ("Tri Pacific"), in respect of its taxation year that ended on March 31, 1998 and upheld the inclusion of $371,726 in the income of the appellant, Ray Roth ("Roth"), as a shareholder benefit, in respect of his 1998 taxation year ...   [19]            For these reasons, I would dismiss both appeals with costs.       ... Warren FOR THE APPELLANT     George F. Body FOR THE RESPONDENT       SOLICITORS OF RECORD:   Warren Tettensor Amantea LLP Calgary, Alberta   FOR THE APPELLANT   John H. ...

  [28]            However, in Joshi v. The Queen, 2005 DTC 22 (Joshi #2), a case which apparently involves the husband of the appellant in Joshi #1, the Tax Court (O’Connor J.) did hold that a nil assessment can be appealed. ... “I agree            Robert Décary J.A.”   “I agree            J. Edgar Sexton J.A.”       ... FOR THE RESPONDENT     ...

Canada (2005 FCA 137), Rothstein J.A., as he then was, writing for the Court, relied essentially on a finding of fact of the Tax Court Judge. ...   [26]             I would dismiss this appeal with costs.   “Alice Desjardins” J.A.                     ... Canada, 2005 FCA 137, [2005] F.C.J. No. 713 (QL), should be distinguished on the basis that the trial judge’s conclusion was motivated by a very fact-specific situation with which Court of Appeal decided not to interfere ...

LAYDEN-STEVENSON J.A.                         RYER J.A.   BETWEEN: CANADA REVENUE AGENCY Appellant and SLAU LIMITED Respondent       Heard at Ottawa, Ontario, on September 8, 2009. ...   [15]            By correspondence dated December 13, 2005, counsel for Slau made a second request for a waiver of the interest and penalties in respect of Slau’s 1988 to 1990 taxation years. ... Layden-Stevenson J.A.   DATED:                                                                                  September 22, 2009     APPEARANCES:   Joanna Hill FOR THE APPELLANT   Matthew Mostyn FOR THE RESPONDENT       SOLICITORS OF RECORD:   John H. ...