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Canada, 2003 FCA 371 (affirmed 2005 SCC 55, [2005] 2 S.C.R. 643), and the decision of the Supreme Court of Canada in Rodriguez v. ...   [9]    For these reasons, the appeal will be dismissed with costs.             ... DELIVERED FROM THE BENCH BY:                             SHARLOW J.A.       ...

The Queen, 2005 TCC 612, [2005] G.S.T.C. 162, at paragraph 39). [94]            Generally, as explained above, a single supply of services is a supply of services that are inextricably intertwined. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Vancouver, British Columbia   DATE OF HEARING: May 15, 2017   REASONS FOR JUDGMENT BY: DAWSON J.A.   ... GAUTHIER J.A.   DATED: July 11, 2017   APPEARANCES: Chia-yi Chua Wendy Brousseau   For The Appellant   Lynn M. ...

The Queen, 2005 SCC 54, [2005] 2 S.C.R. 601, the Supreme Court of Canada confirmed that in interpreting legislation (including a taxing statute), a textual, contextual and purposive approach is to be applied. [49]            In determining whether, in any particular case, there is an amount that the builder can reasonably expect to receive from a grantor for the purpose of making residential units available to the individuals referred to in paragraph 191.1(2)(b) of the ETA, one question that should be addressed is whether it is necessary to determine the primary purpose of the total amount that a builder may reasonably expect to receive from a grantor or whether it is only necessary that the builder may reasonably expect to receive an amount (which could be part of a larger payment) from a grantor and that amount is for the required purpose. [50]            For example, assume that a law firm has been retained to provide legal services in relation to a reassessment under the Income Tax Act, R.S.C. 1985, c.1 (5th Supp.). ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601; and see, e.g., ATCO Gas & Pipelines Ltd. v. ... Telecommunications Workers Union, 2005 FCA 262, 257 D.L.R. (4th) 19 at paras. 43-49; Leader Media Productions Ltd. v. ...

Appellants and HER MAJESTY THE QUEEN Respondent             Heard at Québec, Quebec, on December 16, 2009. ... Canada, 2005 FCA 298, at paragraph 11.   b)         Judge’s decision and grounds of appeal   [10]            I propose briefly analyzing the judge’s decision and the grounds of appeal from two angles: first, the very substance of the decision and the arguments associated with it and, second, the issues related to form, procedure and the Charter ... Canada, 2005 FCA 323. It does not, as the appellant would have it, have the power to set itself up as critic of the conduct of the Minister or his staff responsible for collecting taxes in the public interest. ...

NOËL J.A.                                          EVANS J.A. BETWEEN: A.Y.S.A. ... Decision in issue [8]              The various exchanges between the appellant and the Minister culminated in a final refusal letter dated June 8, 2005. ...

SCOTT J.A.   Date: 20160413 Docket: A-368-15 Citation: 2016 FCA 115 CORAM: GAUTHIER J.A. ... One of the disputed issues in the grievance was whether the applicant had sent an email dated June 30, 2005 to her supervisor. ... Pentney Deputy Attorney General of Canada Ottawa, Ontario For The Respondent   ...

  [3]                In 2005, the appellant, in her capacity as a Senior Analyst (Professional Conduct) with the Office of the Superintendent of Bankruptcy (OSB), was mandated to conduct an investigation of the respondents’ professional conduct in the administration of bankruptcy estates. ... Canada (Minister of Citizenship and Immigration), 2005 SCC 40 at paragraph 35; Dr. ... Canada (Attorney General), 2005 FCA 41 at paragraph 8; Housen v. Nikolaisen, 2002 SCC 33 at paragraph 8. ...

DAWSON D.J.C.A.   BETWEEN: ROBERT A BENNETT AUTOTEXT   " Blank"   \* MERGEFORMAT Appellant and HER MAJESTY THE QUEEN Respondent Heard at Vancouver, British Columbia, on March 31, 2022. ... Canada (Attorney General), 2005 SCC 25, [2005] 1 S.C.R. 401; Peart v. ... DAWSON D.J.C.A.   DATED: April 29, 2022 APPEARANCES: Robert A. Bennett   ON THEIR OWN BEHALF   Jamie Hansen Alexander Wind   FOR THE RESPONDENT   SOLICITORS OF RECORD: A. ...

LASKIN J.A.     BETWEEN:     HER MAJESTY THE QUEEN     Appellant     and     CAROLINE COLITTO     Respondent   Heard at Toronto, Ontario, on February 26, 2020. ... Canada, 2005 FCA 207, 337 N.R. 243) the Minister may not collect an amount in excess of the amount proven to be owing by a corporation after liquidation, dissolution or bankruptcy proceedings have been commenced. [25]   As to the purpose of the provision, this Court held in Smith v. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601, at paragraph 15), they are not binding on the Court and cannot supplant the required textual, contextual and purposive analysis. ...

Canada, 2005 SCC 54, [2005] 2 S.C.R. 601. We agree with the Tax Court’s legal finding and the analysis in support of it. [8] As for subparagraph 170(1)(b)(ii) of the Act, this Court in ExxonMobil held (at para. 37) that “[s]ection 170 deals with input tax credits that may be claimed with respect to benefits in kind provided to employees” [emphasis added]. ... LOCKE J.A.   DELIVERED FROM THE BENCH BY: STRATAS J.A. APPEARANCES: David Douglas Robertson Scott Joly   For The APPELLANT     Adam Pasichnyk   For The Respondent     SOLICITORS OF RECORD: EY Law LLP Calgary, Alberta   For The APPELLANT     A. François Daigle Deputy Attorney General of Canada   For The Respondent       ...