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MacDonald or the respondent) against reassessments issued with respect to his 2004, 2005, 2006 and 2007 taxation years. ... MacDonald became entitled by reason of the business loss claimed for his 2005 taxation year. [19]   Notices of objection were filed by Mr. ... Roth   For The Respondent SOLICITORS OF RECORD: Nathalie G. Drouin Deputy Attorney General of Canada   For The APPELLANT   Davies Ward Phillips & Vineberg LLP Toronto, Ontario   For The Respondent     ...

Oshawa Group Ltd., 2005 FCA 342 at paras. 8-9, 260 D.L.R. (4th) 193, leave to appeal refused, [2006] 1 S.C.R. xv; Venngo Inc. v. ... Ritvik Holdings Inc., 2005 SCC 65 at paras. 66-69, [2005] 3 S.C.R. 302. ... WOODS J.A.   DATED: December 2, 2019   APPEARANCES: David Allsebrook   For The Appellant   Tamara Ramsey   For The Respondents   SOLICITORS OF RECORD: LudlowLaw Toronto, Ontario   For The Appellant   Chitiz Pathak LLP Toronto, Ontario   For The Respondents     ...

NEAR J.A.   BETWEEN:     TUSK EXPLORATION LTD.     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Vancouver, British Columbia, on March 15, 2018. ... NEAR J.A.   BETWEEN:     TUSK EXPLORATION LTD.     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1]   This appeal arises as a result of the imposition of Part XII.6 tax under the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ... The Queen, 2005 SCC 54, [2005] 2 S.C.R. 601, at para. 10: 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. ...

HER MAJESTY THE QUEEN     AND DOCKETS: A-390-14 A-391-14     STYLE OF CAUSE: HER MAJESTY THE QUEEN v. DEVON CANADA CORPORATION     PLACE OF HEARING: Ottawa, Ontario   DATE OF HEARING: June 9, 2015   REASONS FOR JUDGMENT BY: WEBB J.A.   ... Pentney Deputy Attorney General of Canada   For The Appellant her majesty the queen   Osler, Hoskin & Harcourt LLP Toronto, Ontario   For The Respondent devon canada corporation     ...

BRACE     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Assessment of costs without appearance of the parties. ... BRACE     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR ASSESSMENT ORELIE DI MAVINDI, Assessment Officer I. ... Drouin Deputy Attorney General of Canada FOR THE RESPONDENT         ...

BACKGROUND [3]                During the relevant period (taxation years 2003, 2004 and 2005 for respondent Linda Diamond and 2005 for all the others), the respondents performed various duties as pastoral agents of the Roman Catholic Church (hereinafter “the Church” or “the Catholic Church”), specifically for the dioceses of Saint-Jean-Longueuil and Saint-Jérôme ... “Marc Noël” J.A.   “I agree.        M. Nadon J.A.”   “I agree.        ... Pelletier J.A.   DATED:                                                                                  October 29, 2009     APPEARANCES:   Benoit Mandeville FOR THE APPELLANT   Monique Rhéaume FOR THE RESPONDENT     SOLICITORS OF RECORD:   John H. ...

Canada, 2005 SCC 54 at para. 10, [2005] 2 S.C.R. 601: 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. ... MINISTER OF NATIONAL REVENUE     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: May 11, 2022   REASONS FOR JUDGMENT BY: GLEASON J.A.   ... ROUSSEL J.A.   DATED: OCTOBER 31, 2022   APPEARANCES: Thang Trieu Salvatore Mirandola   For The Appellant   Montano Cabezas   For The Respondent   SOLICITORS OF RECORD: KPMG Law LLP Toronto, Ontario   For The Appellant   A. ...

Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 at paragraph 10: [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. ... Imperial Tobacco Canada Ltd., 2005 SCC 49, [2005] 2 S.C.R. 473; Canada (Minister of Citizenship and Immigration) v. ... MINISTER OF NATIONAL REVENUE     PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: JANUARY 9, 2018   REASONS FOR JUDGMENT BY: WOODS J.A.   ...

LASKIN J.A.   BETWEEN:     626468 NEW BRUNSWICK INC.     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Halifax, Nova Scotia, on October 30, 2019. ... The Queen, 2005 SCC 54, [2005] 2 S.C.R. 601, has set out the approach that is to be adopted in interpreting statutory provisions: 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. ... VIH Logging Ltd., 2005 FCA 36, [2005] 4 F.C.R. 61, stated: 38   However, the availability to the recipient corporation of an offsetting dividend deduction does not depend upon the paying corporation having actually paid any tax. ...

EVANS J.A.                         LAYDEN-STEVENSON J.A.         BETWEEN: DOREEN TENNINA Appellant and MINISTER OF NATIONAL REVENUE Respondent   AND BETWEEN: NADINE TALOTTA Appellant   and   MINISTER OF NATIONAL REVENUE    Respondent                 AND BETWEEN: FRANCESCO CARNOVALE Appellant   and   MINISTER OF NATIONAL REVENUE Respondent               Dealt with in writing without appearance of parties.   Judgment delivered at Ottawa, Ontario, on January  22, 2010.               ... Canada, [2005] 2 S.C.R. 601. The Act’s provisions are to be interpreted in order to achieve consistency, predictability and fairness: Shell Canada Ltd. v. ...