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Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 at paras. 11-12). [23]   Thus, according to the Tax Court judge, paragraph 110.1(1)(d) allowed the appellant to claim the ecological gift deduction for its 2008 through 2013 taxation years and so the appellant’s 2014 taxation year falls outside the carryforward period (Reasons, para. 44). ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Heard by online videoconference   DATE OF HEARING: SEPTEMBER 29, 2020   REASONS FOR JUDGMENT BY: NOËL C.J.   ... LEBLANC J.A.   DATED: NOVEMBER 10, 2020   APPEARANCES: Dominic C. Belley Nicolas Benoît-Guay   For The Appellant Selena Sit Max Matas   For The Respondent SOLICITORS OF RECORD: Norton Rose Fulbright Canada Montréal, Quebec   For The Appellant Nathalie G. ...

Canada, 2005 TCC 392, and Parfeniuk v. Canada, [1996] G.S.T.C. 22, 4 G.T.C. 3086 ...   [6]                The appeal will be dismissed with costs.     “Karen Sharlow” J.A.     ... LAYDEN-STEVENSON J.A.   DELIVERED FROM THE BENCH BY:           SHARLOW J.A.       ...

BETWEEN: GLOOSCAP HERITAGE SOCIETY   Applicant   and THE MINISTER OF NATIONAL REVENUE   Respondent     REASONS FOR ORDER   STRATAS J.A ...     (2)        The basic facts of this case   [10]            Since May 2005, Glooscap has been a registered charity under the Act ... Kirvan Deputy Attorney General of Canada   FOR THE RESPONDENT           ...

RENNIE J.A. [1]                The appellants appeal a judgment of the Tax Court of Canada (2016 TCC 21) delivered January 28, 2016. [2]                In that judgment, the Tax Court dismissed the appeal of penalties for gross negligence that were imposed on the appellants pursuant to subsection 163(2) of the Income Tax Act in relation to their 2008 taxation year and requested loss carry back for the 2005, 2006 and 2007 years. [3]                In our view, no error has been demonstrated in the judge’s analysis of the governing legal principles and his appreciation of the evidence. ... Barnwell Barrister & Solicitor Toronto, Ontario For The Appellants William F. Pentney Deputy Attorney General of Canada For The Respondent       ...

  [2]                This is an appeal of a decision of the Federal Court, reported at 2005 FC 733, dismissing the appellants’ application for judicial review of the decision of a member of the Public Service Staff Relations Board (as it then was), sitting as an adjudicator, dismissing their job description grievance ... Denis Pelletier” J.A.   “I agree     Robert Décary J.A.”             LÉTOURNEAU J.A.   ...   [42]            For these reasons, I would dismiss the appeal with costs.       ...

Respondent                 Heard at Vancouver, British Columbia, on May 1, 2007. ... The Queen, 2005 FCA 425, 2006 DTC 1114, at paragraph 20, this Court reasserted the importance of the rule in the following terms:   To sum up, we see no merit in the submissions of the appellant that it no longer had the burden of disproving the assumptions made by the Minister. ... “I agree             Karen Sharlow J.A.”         FEDERAL COURT OF APPEAL   SOLICITORS OF RECORD       DOCKET:                                                                               A-329-06   STYLE OF CAUSE:                                                               R. v. ...

Date: 20060213 Docket: A-186-05 Citation: 2006 FCA 73 CORAM:        DESJARDINS J.A.                         ... Her Majesty the Queen [2005] T.C.J. No. 178, Hershfield T.C.J.) [2]                The Motion Judge was of the view that the matter was better left to be decided by the Trial Judge. [3]                We have not been persuaded that the Motion Judge erred in a way that would warrant our intervention. [4]                This appeal will be dismissed with costs. ... FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                                               A-186-05 (APPEAL FROM AN ORDER OF THE TAX COURT OF CANADA DATED APRIL 13, 2005, DOCKET NO. (2003-3065)(IT)G STYLE OF CAUSE:                                                               Her Majesty the Queen v. ...

Canada, 2005 SCC 54, [2005] 2 S.C.R. 601, at para. 10: […] The interpretation of a statutory provision must be made according to a textual, contextual and purposive analysis to find a meaning that is harmonious with the Act as a whole. ... HER MAJESTY THE QUEEN     AND DOCKET: A-183-16     STYLE OF CAUSE: RÉMI DUTIL v. HER MAJESTY THE QUEEN     AND DOCKET: A-184-16     STYLE OF CAUSE: ÉRIC HACHÉ v. ...

Canada., 2005 FCA 425 at para. 20); Amiante Spec. Inc. v. Canada, 2009 FCA 139 at paras. 23‑24). ... GAUTHIER J.A.   DATED:                                                                                 May 13, 2013     APPEARANCES:   Daniel Bourgeois For the appellant     Nathalie Labbé Simon Vincent For the Respondent       SOLICITORS OF RECORD:   De Grandpré Chait LLP Montréal, Quebec For the appellant     William F. ... Pentney Deputy Attorney General of Canada For the Respondent         ...

EVANS J.A.     Date: 20090521 Docket: A-416-07 Citation: 2009 FCA 163   CORAM:       DESJARDINS J.A.                         ... Canada, [2005] 2 S.C.R. 601, 2005 D.T.C. 5523, which summarizes the approach that should be taken to determine the validity of a GAAR assessment and reads as follows: The approach to s. 245 of the Income Tax Act may be summarized as follows: 1. ... Pound Pierre-Louis Le Saunier   FOR THE APPELLANT   Eric Noble Franco Calabrese Martin Beaudry FOR THE RESPONDENT       SOLICITORS OF RECORD:   Stikeman Elliott LLP Montreal, Quebec   FOR THE APPELLANT   John H. ...