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LEBLANC J.A.   Date: 20211115 Dockets: A-260-20 (Lead) A-261-20 A-262-20 Citation: 2021 FCA 218 CORAM: WEBB J.A. ... Background [5] In 2005, Patricia Baker contributed $210 to settle the “Desire2Learn Employee Stock Trust” (the D2L Employee Trust). ... François Daigle Deputy Attorney General of Canada For The Respondent   ...

ABBES BELLIL     PLACE OF HEARING: MONTREAL, QUEBEC   DATE OF HEARING: MAY 16, 2017   REASONS FOR JUDGMENT BY: DE MONTIGNY J.A.   ... DATED: MAY 17, 2017   APPEARANCES: Carole Vary   FOR THE APPLICANT   Jean-Guy Ouellet   FOR THE RESPONDENT   SOLICITORS OF RECORD: William F. Pentney Deputy Attorney General of Canada Ottawa, Ontario   FOR THE APPLICANT   OUELLET, NADON ET ASSOCIÉES Montreal, Quebec   FOR THE RESPONDENT     ...

WALKER J.A.   BETWEEN:     MARLENE ENNS     Appellant     and     HIS MAJESTY THE KING     Respondent   Heard at Edmonton, Alberta, on October 22, 2024. ... WALKER J.A.   BETWEEN:     MARLENE ENNS     Appellant     and     HIS MAJESTY THE KING     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1] This is an appeal from the Judgment of the Tax Court of Canada (2023 TCC 28, per Russell J.) that dismissed Marlene Enns’ appeal from the assessment issued under section 160 of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ... Canada, 2005 SCC 54, at para. 10). A. Textual Analysis [27] In both The New Shorter Oxford English Dictionary on Historical Principles (1993 Edition) [New York: Oxford University Press Inc.] and B. ...

CONCURRED IN BY: LASKIN J.A.   Date: 20230413 Docket: A-109-21 Citation: 2023 FCA 78 CORAM: WEBB J.A. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601, at para. 10). In the taxation context, a “unified textual, contextual and purposive” approach continues to apply (Placer Dome Canada Ltd. v. ... Webb” J.A. “ Nathalie Goyette ” J.A. “I agree. J.B. Laskin J.A.” FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-109-21   STYLE OF CAUSE: EMERGIS INC. v. ...

British Columbia, 2005 FCA 281 at para. 4; Loba Limited v. Canada (National Revenue), 2007 FCA 317 at para. 5 [Loba]. ... ATTORNEY GENERAL OF CANADA     MOTION Dealt with in writing without appearance of parties REASONS FOR ORDER BY: MONAGHAN J.A.   DATED: March 14, 2025   WRITTEN REPRESENTATIONS BY: Therese Lennert   For The Appellant (ON HER OWN BEHALF)   No émie Vespignani   For The Respondent   SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada For The Respondent     ...

Specifically, the Tax Court judge concluded as follows: (a)     the date of notification rule applied to: (i)          a request for Ministerial review under section 27.1 of what I will call the “new” Canada Pension Plan (the Canada Pension Plan as amended effective December 18, 1997 by S.C. 1997, c. 40, s. 65), and (ii)          a request for Ministerial review under section 92 of the Employment Insurance Act (which came into effect on June 30, 1996); and (b)    the date of mailing rule applied to: (i)          an objection under the Income Tax Act; (ii)         a request for Ministerial review under subsection 27(2) of what I will call the “old” Canada Pension Plan (that is, the Canada Pension Plan as it read before December 18, 1997), (iii)       a request for Ministerial review under the Unemployment Insurance Act (which was in effect before June 30, 1996). [20]            With respect to the assessments to which the date of notification rule applied, the Tax Court judge concluded that, by 2005 at the latest, Van Del Manor had sufficient knowledge of the contents of the assessments to constitute notification. ... Minister of National Revenue, 2005 TCC 200, in which Justice Bowie held that a decision of the Minister to reject a request for Ministerial review because it is filed late is not a decision that can be appealed to the Tax Court. ... The record before this Court discloses no evidence that the Minister provided Van Del Manor with that information at any time before October of 2006, when the reconstructed notices of assessment were created and given to Van Del Manor. [39]            The Minister cites a number of other proceedings taken by Van Del Manor in seeking relief from the assessments in issue, in particular a series of waiver requests, in support of the contention that notification occurred in 2005 at the latest. ...

[Emphasis added.]   (c)        The respondent’s chosen method of accounting for work   [22]            Given the nature and certain specificities of long‑term construction contracts, such as those for the design and manufacture of aircraft, the accounting profession, as shown by the above‑referenced U.S. standard, recognizes two methods of accounting for this work: the percentage‑of‑completion method and the completed‑contract method: see Nadi Chlala, Louis Ménard et al., Comptabilité intermédiaire, 2nd ed., Éditions du Renouveau Pédagogique inc., Saint‑Laurent, 2005, Appeal Book, Vol. 1, at page 9; Thomas H. ... Specified percentage   181.1 (1.1) For the purpose of subsection (1), the specified percentage of a corporation for a taxation year that ends after 2003 is the total of     (a) that proportion of 0.225% that the number of days in the taxation year that are before 2004 is of the number of days in the taxation year,     (b) that proportion of 0.200% that the number of days in the taxation year that are in 2004 is of the number of days in the taxation year, and     (c) that proportion of 0.175% that the number of days in the taxation year that are in 2005 is of the number of days in the taxation year.       ... Pourcentage déterminé   181.1 (1.1) Pour l’application du paragraphe (1), le pourcentage déterminé applicable à une société pour une année d’imposition se terminant après 2003 correspond au total des produits suivants:   a)  le produit de 0,225 % par le rapport entre le nombre de jours de l’année d’imposition qui sont antérieurs à 2004 et le nombre total de jours de l’année d’imposition;   b)  le produit de 0,200 % par le rapport entre le nombre de jours de l’année d’imposition qui sont en 2004 et le nombre total de jours de l’année d’imposition;   c)  le produit de 0,175 % par le rapport entre le nombre de jours de l’année d’imposition qui sont en 2005 et le nombre total de jours de l’année d’imposition.     ...

“tax benefit” («  avantage fiscal  ») means a reduction, avoidance or deferral of tax or other amount payable under this Act …;    “tax consequences” («  attribut fiscal  ») to a person means the amount of … tax or other amount payable by … the person under this Act …. ... Canada, [2005] 2 S.C.R. 601, 2005 SCC 54. The principles relating to subsection 245(4) are summarized in paragraph 66 of that case. ... Sharlow” J.A.     “I agree             Eleanor R. Dawson J.A.”   “I agree             Johanne Trudel J.A.”     ...

MACTAVISH J.A.     BETWEEN:     VICTORIA Y. LOUIE     Appellant     and     HER MAJESTY THE QUEEN     Respondent   Heard at Vancouver, British Columbia, on September 17, 2019. ... MACTAVISH J.A.     BETWEEN:     VICTORIA Y. LOUIE     Appellant     and     HER MAJESTY THE QUEEN     Respondent   REASONS FOR JUDGMENT DAWSON J.A. [1]   Tax Free Savings Accounts were designed to allow Canadians to increase their savings by earning tax-free investment income. ... Canada, 2005 SCC 54, [2005] 2 S.C.R. 601 the Supreme Court elaborated that the phrase “in contemplation” is not to be read “in the sense of actual knowledge but in the broader sense of ‘because of’ or ‘in relation to’ the series.” ...

His results, using these two methods, as well as his final conclusions as to value are shown in the following table: Cost                             Income                                     Final Colorado                       $3,000,000                   $3,350,000                               $3,300,000 Villa Beliveau                 $2,200,000                   $2,150,000                               $2,150,000 Southpark                     $3,800,000                   $4,000,000                               $4,000,000 Virden                           $1,150,000                   $1,200,000                               $1,200,000 [17]            The appellants also tendered the evidence of Jeffrey Rabb, a property developer, specializing in the acquisition and redevelopment of multi-family rental properties. ... Pestl's results, using these two approaches are summarized below: Cost                                         Comparison Colorado                       $5,355,000                               $5,422,000 Villa Beliveau                 $4,350,000                               $4,332,000 Southpark                     $6,457,000                               $6,451,000 Virden                           $2,246,500                               $2,065,000 [28]            Mr. ... Canada, 2005 FCA 386, (2005), 344 N.R. 152, at paragraph 9: An appeal court will not interfere with findings of fact or inferences of fact by the trial judge absent palpable and overriding error (see Housen v. ...