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MONAGHAN J.A.     BETWEEN: CARVEST PROPERTIES LIMITED Appellant and HER MAJESTY THE QUEEN Respondent Heard at Toronto, Ontario, on June 21, 2022. ... HER MAJESTY THE QUEEN   PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: June 21, 2022   REASONS FOR JUDGMENT BY: MONAGHAN J.A.   ... LOCKE J.A.   DATED: JuLY 4, 2022   APPEARANCES: David Douglas Robertson Brittany Rossler   For The Appellant Martin Beaudry Noemie Vespignani For The Respondent SOLICITORS OF RECORD: EY Law LLP Toronto, Ontario   For The Appellant   A. ...

Canada, 2005 TCC 326, a decision that neither party referred to in their submissions to this Court ... Michael Ryer” J.A.   “I agree John M. Evans J.A.”   “I agree J.D. Denis Pelletier J.A.”     ... Deputy Attorney General of Canada FOR THE RESPONDENT       ...

Her Majesty the Queen), [2005] 1 C.T.C. 2718, dismissing the appeal by the appellant of reassessments under the Income Tax Act (the Act) for a number of taxation years. [2]                The facts are not in dispute. ... FEDERAL COURT OF APPEAL                             NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                                                               A-44-05 (APPEAL FROM A JUDGMENT OF THE TAX COURT OF CANADA DATED JANUARY 6 TH 2005 BY THE HONOURABLE JUSTICE E.A.BOWIE) STYLE OF CAUSE:                        Geddes Contracting Co. ... Décary        J.A. Sexton        J.A. DELIVERED FROM THE BENCH BY:                             Desjardins J.A. ...

Canada, 2005 FCA 131, [2005] FCJ No 606 (QL), at para. 11). [2] No evidence nor any arguments were put forward by the appellant as to why the awards of costs against him were not justified. [3] We therefore need not address Mr. ... Nadon” J.A.   FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKETS: A-349-19, A-350-19, A-351-19 AND A-95-20   STYLE OF CAUSE: ELIAS LEVY v. ... Drouin Deputy Attorney General of Canada For The Respondent   ...

Canada (Minister of National Revenue), 2005 FCA 304, 2005 D.T.C. 5580, at para. 6 (“ Boudreau ”). [5]                In a letter dated April 2, 2008, the Minister of National Revenue notified the applicant that he was considering issuing a notice of intent to revoke the Plan effective June 1, 2001, for non-compliance with paragraph 8502(a) of the Income Tax Regulations, C.R.C., c. 945 (“Regulations”), on the ground that its primary purpose was not to provide lifetime retirement benefits to its members in respect of their service as employees. ...   [26]            For these reasons, I would dismiss the application with costs.     ... Ivanov   FOR THE APPLICANT   Pascal Tétrault FOR THE RESPONDENTS     SOLICITORS OF RECORD:   Patrick Schindler Toronto, Ontario   FOR THE APPLICANT   John H. ...

This inconsistency left the Tax Court concerned about the appellant’s recollections of his purposes in both 2005 and 2009. [20]   After determining that the purpose of the space trip was overwhelmingly personal, the Tax Court moved to consider the circumstances surrounding the commitment made to take the trip. ... Canada, 2005 FCA 329, 2005 D.T.C. 5609 (Fr.) at para. 28 [Colubriale]); nor can it flow from a mistake that is not in conformity with a company’s established practices (Chopp at para. 8). [36]   Often, as in the instant case, the analysis focusses on whether or not the transaction in question was made for a business or personal purpose. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: December 5, 2019   REASONS FOR JUDGMENT BY: GLEASON J.A.   ...

Canada, [2005] 2 S.C.R. 601 at paragraph 10; Driedger, Elmer A., C onstruction of Statutes (2 nd ed., Toronto: Butterworths, 1983) at page 87. ... Sharlow” J.A.   “I agree.      A.M. Linden J.A.”   “I agree.      M. Nadon J.A.”         ... FOR THE RESPONDENT     ...

DE MONTIGNY J.A.     BETWEEN:     DAVID ROGER REVELL     Appellant     and     THE MINISTER OF CITIZENSHIP AND IMMIGRATION     Respondent     and     CHINESE AND SOUTHEAST ASIAN LEGAL CLINIC (CSALC) AND SOUTH ASIAN LEGAL CLINIC OF ONTARIO (SALCO)     Interveners     Heard at Vancouver, British Columbia, on January 16, 2019.   ... Canada (Citizenship and Immigration), 2005 FCA 85, [2005] 3 F.C.R. 487 at para. 63; Canada (Public Safety and Emergency Preparedness) v. ... Canada (Minister of Citizenship and Immigration), 2005 FCA 202, 255 D.L.R. (4th) 59. [69]   To the extent that Mr. ...

Canada, 2004 TCC 373 (affirmed 2005 FCA 44, leave to appeal dismissed, Supreme Court of Canada file number 30989). [16]            Prior to the enactment of subsection 152(1.1), a taxpayer could not obtain a binding resolution to a dispute with the Minister about the quantum of a loss until the dispute became a dispute about the amount of tax payable. ... "I agree             M. Nadon J.A." "I agree             J.D. ... Marion                                                         FOR THE APPELLANT                                                                      Stacey Michael Repas David Jacyk                                                                  FOR THE RESPONDENT SOLICITORS OF RECORD: Marion & Company Vancouver, British Columbia                              FOR THE APPELLANT John H. ...

In 2005, the appellant received the total sum of $313 from the Companies (payments).  ... The appellant did not deposit the payments into his RRSP because he had already contributed the maximum amount allowed for the 2005 taxation year.  Nor did the appellant include the sum of $313 as income in his 2005 tax return.  ...