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The Queen, 2005 TCC 802, [2005] G.S.T.C. 198, affirmed by 2007 FCA 72, [2007] G.S.T.C. 18 (Royal Bank). [35]            In my view, these decisions do not assist Great-West in this appeal. [36]            In the decision of the Tax Court in CMPA, Chief Justice Bowman (as he then was) determined that since the Regulations are subordinate legislation, paragraph 4(2)(b) of the Regulations cannot take precedence over a specific conflicting statutory limitation in the Act. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: September 29, 2016   REASONS FOR JUDGMENT BY: WOODS J.A.   ... WEBB J.A.   DATED: DECEMBER 16, 2016   APPEARANCES: Al Meghji Hemant Tilak Diana Yeung   For The Appellant   Marilyn Vardy Annie Paré Kelly Smith-Wayland   For The Respondent   SOLICITORS OF RECORD: Osler Hoskin & Harcourt LLP Toronto, Ontario   For The Appellant   William F. ...

Consulting 2005 Inc. (M.D. Consulting), which is the relevant corporation in this appeal. ... Consulting 2005 Inc. before or during the years at issue in these Appeals. ... Consulting 2005 Inc. which he failed to report in the taxation years under appeal”. [23]   In this appeal, there is no allegation of fraud. ...

EVANS J.A.       Date: 20090227 Docket: A-344-08 Citation: 2009 FCA 60   CORAM:       DESJARDINS J.A.                         ... R., [2005] 1 S.C.R. 113, at paragraph 7. Commenting on the principle that awards and settlement payments are inherently neutral for tax purposes, she wrote: … in assessing whether the monies will be taxable, we must look to the nature and purpose of the payment to determine what it is intended [page118] to replace. ... ]     [27]            In Tsiaprailis and London & Thames Haven Oil Wharves, Ltd. v. ...

[16]            In Dokaj v. Canada (Minister of National Revenue), 2005 FC 1437, [2005] F.C.J. ... "   "I agree.      J.D. Denis Pelletier J.A."           Certified true translation François Brunet, LLB, BCL FEDERAL COURT OF APPEAL   SOLICITORS OF RECORD       DOCKET:                                                                               A-71-06   (APPEAL FROM A JUDGMENT OF THE FEDERAL COURT DATED JANUARY 19, 2006, FILE No. ... P elletier J.A.   DATED:                                                                                  May 11, 2007       APPEARANCES:   Jérôme Choquette and Jean-Stéphane Kourie Montréal, Quebec FOR THE APPELLANT     Jacques Mimar Montréal, Quebec FOR THE RESPONDENT       SOLICITORS OF RECORD:   Choquette Beaupré Rhéaume Montréal, Quebec FOR THE APPELLANT   Justice Canada Montréal, Quebec FOR THE RESPONDENT     ...

GAUTHIER J.A.       BETWEEN: ATTORNEY GENERAL OF CANADA   Appellant and RODNEY TORRANCE   Respondent   Heard at Vancouver, British Columbia, on September 19, 2013. ... Canada (Human Resources Development), 2005 FCA 254, [2005] F.C.J. No. 1163, the application judge found that it was unreasonable for the Minister not to acknowledge that the failure to give Mr. ... “I agree.             Marc Nadon J.A.”   “I agree.          Johanne Gauthier J.A.”       ...

BETWEEN:                                                                MARY MADSEN                                                                                                                                             Appellant                                                                            and                                                     HER MAJESTY THE QUEEN                                                                                                                                         Respondent                                 Heard at Vancouver, British Columbia, on February 1, 2006.           ... DATED JULY 29 TH, 2004 AND FEBRUARY 25 TH 2005 STYLE OF CAUSE:                          Mary Madsen v Her Majesty the Queen                                                                                         PLACE OF HEARING:                                                         Vancouver BC DATE OF HEARING:                                                           February 1 st 2006 REASONS FOR JUDGMENT OF THE COURT:              Desjardins J.A. Décary        J.A. Sexton        J.A. DELIVERED FROM THE BENCH BY:                             Sexton J.A. ...

IV.              The parties’ submissions [23]            In the A-416-14 case, Mr. ... V.                 Analysis A.                 The shares purchased by Ms. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 at page 614 [Trustco]). The three steps involved in the application of the GAAR noted at section 245 of the Act, in my view, help resolve the problem in the context of the facts in this case and the scheme of the Act (Trustco at paragraphs 16 and 17). ...

Canada, [2005] 2 S.C.R. 601, 2005 SCC 54, at para. 11; Placer Dome, at para. 23.  ... Pound   FOR THE APPELLANT   Susan Shaughnessy Michel Lamarre   FOR THE RESPONDENT     SOLICITORS OF RECORD:   STIKEMAN ELLIOTT LLP Montréal, Quebec   FOR THE APPELLANT   WILLIAM F. PENTNEY Deputy Attorney General of Canada FOR THE RESPONDENT       ...

Canada, 2005 SCC 54, [2005] 2 S.C.R. 601. This was the correct approach to the issue at bar, that is, the interpretation of provisions found under Part XIII of the Act ... "Johanne Trudel" J.A.         “I agree.       John M. Evans J.A.”   “I agree.        Carolyn Layden-Stevenson J.A.”   APPENDIX   Income Tax Act (1985, c. 1 (5th Supp.))      ...

  [1]                This is an appeal from a judgment of the Tax Court of Canada (2005 TCC 437) dismissing Mr. ... By 2005, Mr. Gunn had an established herd of approximately 50 breeding cows. [6]                The breeding of cattle requires a considerable amount of time, attention and expertise. ... Canada, [2005] 2 S.C.R. 610, at paragraphs 10-12. (a) Textual analysis [16]            The opening words of section 31 set out the test for its application. ...