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FCTD
Imperial Oil Resources Ventures Limited v. Canada (Attorney General), 2014 DTC 5113 [at 7275], 2014 FC 839
$46,435 was refunded on June 4, 2001; 2. $377,454 was refunded on October 7, 2005; 3 ... Analysis [45] A remission order, such as the SRO, is not an agreement nor a contract – it is an exceptional measure available for granting relief to a taxpayer when the desired result could not be otherwise achieved within the tax legislation (Gladstone v Canada (Attorney General), 2005 SCC 21 at para 20). ... Pentney Deputy Attorney General of Canada Calgary, Alberta For The Respondent ...
FCTD
McLean v. Canada (Canada Revenue Agency), 2007 FC 1072
Appeared for the Respondent -------------------------------------- Jennifer MacGillivray Court Registrar Julie Snijder, CSR(A) Court Reporter * * * * * * * * * * * * * * * 0003 TABLE OF CONTENTS PAGE APPEARANCES 2 RULING 4 * * * * * * * * * * * * * * * 0004 01 (EXCERPT BEGINS) 02 THE COURT: These are my reasons for a 03 decision on this application. ... (5) The 17 client has not filed his 2004 or 2005 tax 18 returns. ... The taxpayer has not even 05 filed his 2004 and 2005 returns. ...
FCTD
Simmonds v. Canada (Minister of National Revenue), 2006 DTC 6083, 2006 FC 130
Canada (Customs and Revenue Agency), 2005 FCA 153 at paragraph 6 to be equally apposite: 1. ... This view was premised, in largest part, upon the facts that: 1. ... Dawson" Judge FEDERAL COURT NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: T-927-04 STYLE OF CAUSE: JOHN ALFRED SIMMONDS Applicant and MINISTER OF NATIONAL REVENUE Respondent PLACE OF HEARING: HALIFAX, NOVA SCOTIA DATE OF HEARING: OCTOBER 6, 2005 REASONS FOR ORDER AND ORDER: DAWSON, J. ...
FCTD
Bernath v. Canada, 2009 FC 341
Grenier [2006] 2 F.C.J. 287, 2005 FCA 384, it seems at first that any irregularity in the processing of the grievance could not validly form the basis, in whole or in part, of the plaintiff’s action unless there has been a prior application for judicial review. ... Québec (Attorney General), [2005] 1 S.C.R. 791, 2005 SCC 35, is not a sufficient articulation of the principle of fundamental justice applicable to this case. ... Canada, 2005 FCA 395 (CanLII), clearly demonstrates that it is not an easy task. [52] It must be concluded that that task still escapes the plaintiff. ...
FCTD
Societe du droit de reproduction des auteurs v. Hotel des encans de Montreal inc., 2007 FC 604
Further, I do not see how the fact of the plaintiffs' proceeding going forward under the Act as an application, not an action, limits the legitimate arguments or grounds for defence which the defendant might have.. [16] Although in a decision made on November 17, 2005, in Canadian Private Copying Collective v. ... “ Richard Morneau ” Prothonotary FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-700-07 STYLE OF CAUSE: SOCIETY FOR REPRODUCTION OF RIGHTS OF AUTHORS, COMPOSERS AND PUBLISHERS IN CANADA (SODRAC) INC. ... ET AL PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: June 4, 2007 REASONS FOR ORDER: PROTHONOTARY MORNEAU DATED: June 6, 2007 APPEARANCES: Chantal Poirier FOR THE APPLICANTS Marek Nitoslawski Chloé Latulippe FOR THE RESPONDENT SOLICITORS OF RECORD: Matteau Poirier Montréal, Quebec FOR THE APPLICANTS Fasken Martineau DuMoulin LLP Montréal, Quebec FOR THE RESPONDENTS ...
FCTD
Amdocs Canadian Managed Services Inc. v. Canada (National Revenue), 2021 FC 707
(e) The power to accept a waiver “lies exclusively with the Minister” (Holmes v The Queen, 2005 TCC 403 (“ Holmes ”) at para 20). [27] To summarize, the Minister concluded in the final paragraph of its decision: Our records indicate that [the 2012 Audit] was conducted and completed in 2017. ... This interpretation is clear when the Minister’s decision is read as a whole, as the thrust of the Minister’s rationale is that the Applicant failed to act upon the numerous opportunities it had to object to the 2012 Reassessment. [48] I am not convinced by the Applicant’s argument that Dorothea Knitting Mills Ltd v Canada (Minister of National Revenue), 2005 FC 318 (“ Dorothea Knitting ”) is analogous to the case at hand. ... DATED: July 5, 2021 APPEARANCES: Glenn Ernst Nando De Luca For The Applicant Rita Araujo Jesse Epp-Fransen For The Respondent SOLICITORS OF RECORD: Goodmans LLP Barristers and Solicitors Toronto, Ontario For The Applicant Attorney General of Canada Toronto, Ontario For The Respondent ...
FCTD
JP Morgan Asset Management (Canada) Inc. v. Canada (National Revenue), 2012 FC 651
Aalto, Esquire, Case Management Judge BETWEEN: JP MORGAN ASSET MANAGEMENT (CANADA) INC. ... R., 2005 TCC 761 (T.C.C.) [General Procedures]); Hardtke v. R., 2005 TCC 263 (T.C.C.) ... Aalto” Case Management Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1278-11 STYLE OF CAUSE: JP MORGAN ASSET MANAGEMENT (CANADA) INC. v. ...
FCTD
Lemerise v. Canada (Attorney General), 2010 FC 116
Canada (Customs and Revenue Agency), 2005 FCA 153, 334 N.R. 348 and Comeau v. Canada (Customs and Revenue Agency), 2005 FCA 271, 361 N.R. 141). Analysis [14] According to the applicant, the Minister’s denial shows a lack of understanding about ADHD. ... [22] However, the letter dated September 5, 2008, also shows that between 1998 and 2003, as well as in 2005, the applicant was able to file his returns on time ...
FCTD
Ross Deep v. Canada Revenue Agency, 2013 FC 305
[8] The Plaintiff also brought an action in the Ontario Superior Court on September 5, 2005, against Canada Revenue Agency (formerly Canada Customs and Revenue Agency) and Her Majesty the Queen, among others, claiming negligence and misrepresentation in the reassessment. ... JUSTICE ZINN DATED: March 25, 2013 WRITTEN REPRESENTATIONS BY: Albert Ross Deep, M.D. PLAINTIFF ON HIS OWN BEHALF Maria Vujnovic FOR THE DEFENDANTS SOLICITORS OF RECORD: NIL PLAINTIFF SELF-REPRESENTED WILLIAM F. ...
FCTD
Ewers-Baptiste v. Canada (Citizenship and Immigration), 2008 FC 1107
Baptiste had been in receipt of social assistance from January 2005 up until the 31 st of May, 2006. ... DATED: OCTOBER 2, 2008 APPEARANCES: Elaine Ewers-Baptiste FOR THE APPLICANTS, ON THEIR OWN BEHALF Robert Bafaro FOR THE RESPONDENT SOLICITORS OF RECORD: Elaine Ewers-Baptiste Toronto, Ontario FOR THE APPLICANTS ON THEIR OWN BEHALF John H. ... Deputy Attorney General of Canada Toronto, Ontario FOR THE RESPONDENT ...