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RENNIE J.A.   BETWEEN:     GORDON RONALD GREGG, DONALD RICHARD MACDONALD, GLENN SORKO, FRANK COATES, NANETTE JOZWIAK, WILLIAM HANNA (IN THE CAPACITY OF ADMINISTRATOR OF THE ESTATE OF DONALD LLOYD GERKE), FREDERICK MARK HANLEY, DAVID BAXTER, CHRISTOPHER CHARLES JOHNSTON, JAMES ARTHUR BRADLEY, BRIAN LEONARD SOWTEN, WILLIAM CHARLES SCHULTZ, RUSSELL IRVING COOPER, WILLIAM ALEXANDER HACKWELL, NOEL MARTIN LOURENS, ALEXANDER GEORGE WILLIAM HEMINGWAY, FRANÇOIS RAUSCHER and LARRY CROWLEY     Appellants     and     AIR CANADA PILOTS ASSOCIATION and AIR CANADA     Respondents   Heard at Ottawa, Ontario, on March 14, 2019. ... In Vilven, meanwhile, the Federal Court (per Mactavish J.) concluded that a determination by the Canadian Human Rights Tribunal that age 60 was the “normal age of retirement” for domestic pilots from 2003 to 2005 was reasonable. ... The appellants failed to do so beyond the assertion that “[p]ilot employment within the Canadian airline industry has been quite volatile since 2005.” [9]   For their part, the appellants submit that insofar as any such evidence exists it lies in the hands of the respondent, Air Canada, which Air Canada could be compelled to provide before the Tribunal under its subpoena powers. ...

WOODS J.A.     BETWEEN: HER MAJESTY THE QUEEN Appellant and 594710 BRITISH COLUMBIA LTD. ... Canada, 2005 SCC 55, [2005] 2 S.C.R. 643 (Reasons at para. 110). C.   ... GLEASON J.A.   DATED: SEPTEMBER 20, 2018   APPEARANCES: Perry Derksen Whitney Dunn Spencer Landsiedel   For The Appellant   Steven Cook Matthew Williams S. ...

RENNIE J.A. [1]   This is an appeal from a judgment of the Tax Court of Canada (2018 TCC 62, per Lyons J.). ... Canada, 2005 FCA 104 at para. 35, 332 N.R. 21; Canada v. Anchor Pointe Energy Ltd., 2007 FCA 188 at paras. 35-36, [2008] 1 F.C.R. 839. [16]   Finally, we reject the appellant’s argument that the onus shifted to the Minister on the basis of the appellant’s simple assertion that he had the requisite intent. ... Drouin Deputy Attorney General of Canada For The Respondent   ...

Canada, 2005 FCA 207, 337 N.R. 243 at para. 19, leave to appeal to SCC refused, 31069 (15 December 2005); Balthazard, above at para. 32(d). ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, ONTARIO   DATE OF HEARING: March 2, 2020   REASONS FOR JUDGMENT BY: MACTAVISH J.A.   ... RENNIE J.A.   DATED: March 25, 2020   APPEARANCES: Jeffrey Radnoff   For The Appellant   Jeremy Tiger For The Respondent   SOLICITORS OF RECORD: Radnoff Law Offices Toronto, Ontario For The Appellant   Nathalie G. ...

For reasons which are not disclosed by the record, TELUS did not claim these ITCs until 2005 and 2006. ... Canada, 2005 SCC 54,  [2005] 2 S.C.R. 601, at paragraph 10: It has been long established as a matter of statutory interpretation that "the words of an Act are to be read in their entire context and in their grammatical and ordinary sense harmoniously with the scheme of the Act, the object of the Act, and the intention of Parliament": see 65302 British Columbia Ltd. v. ...       « bon »       “ coupon ”   « bon » Sont compris parmi les bons les pièces justificatives, reçus, billets et autres pièces. ...

NADON J.A.                         PELLETIER J.A.   BETWEEN: HER MAJESTY THE QUEEN Appellant and MARTINE LANDRY Respondent             Heard at Montréal, Quebec, on May 18, 2010. ...   [19]            On June 9, 2005, the Minister of National Revenue issued a notice of assessment against the respondent for the periods at issue. ... DATED:                                                          May 27, 2010       APPAREANCES:   Marie-Claude Landry FOR THE APPELLANT   Yves Ouellette FOR THE RESPONDENT     SOLICITORS OF RECORD:   Myles J. ...

Canada, 2005 SCC 54, at para. 10, [2005] 2 S.C.R. 601 as follows: It has been long established as a matter of statutory interpretation that “the words of an Act are to be read in their entire context and in their grammatical and ordinary sense harmoniously with the scheme of the Act, the object of the Act, and the intention of Parliament”: see 65302 British Columbia Ltd. v. ... HER MAJESTY THE QUEEN     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: April 26, 2022   REASONS FOR JUDGMENT BY: GLEASON J.A.   ... MONAGHAN J.A.   DATED: july 7, 2022   APPEARANCES: Craig J. Allen   For The Appellant   Meaghan Mahadeo Jason Stober   For The Respondent   SOLICITORS OF RECORD: Craig Allen Law Windsor, Ontario   For The Appellant   A. ...

HIS MAJESTY THE KING     PLACE OF HEARING: BY ONLINE VIDEOCONFERENCE DATE OF HEARING: October 13, 2022   REASONS FOR JUDGMENT OF THE COURT BY: STRATAS J.A. ... RENNIE J.A.   DELIVERED FROM THE BENCH BY: RENNIE J.A. APPEARANCES: Jeff Pniowsky Matthew Dalloo   For The Appellant Ainslie Schroeder Allanah Smith   For The Respondent SOLICITORS OF RECORD: Thompson Dorfman Sweatman LLP Winnipeg, Manitoba   For The Appellant   A. François Daigle Deputy Attorney General of Canada For The Respondent     ...

Johnson was interviewed by the police in 2005. She testified that it was only at this point that she began to have doubts about the trustworthiness of Mr. ... Partnership, 2005 ABQB 637; Den Haag Capital, LLC v. Correia, 2010 ONSC 5339). ... Canada, 2005 FCA 252. Mr. Hammill was induced to purchase gems for eventual resale, and accumulated a significant inventory. ...

The Queen, 2005 TCC 635, aff’d 2006 FCA 177, 60 D.T.C. 6358). [12] In 2004, a group of the impacted taxpayers, which did not include Mr. ... RIVOALEN J.A.   DATED: august 19, 2022   APPEARANCES: J. Randall Barrs   For The Appellant   Andrea Jackett For The Respondents SOLICITORS OF RECORD: J. Randall Barrs Toronto, Ontario   For The Appellant   A. François Daigle Deputy Attorney General of Canada For The Respondents     ...