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Justice de Montigny     BETWEEN:   ROGER J. DUNCAN       Applicant   and       THE ATTORNEY GENERAL OF CANADA       Respondent                       REASONS FOR JUDGMENT AND JUDGMENT   [1]                This is an application for judicial review of a decision by the Office of the Commissioner of Review Tribunals (the “Review Tribunal” or the “OCRT”), finding Mr. ... [28]            It has been decided on several occasions, both pre- and post- Dunsmuir that the issue of residence is a question of mixed fact and law that is more factually than legally driven and is therefore reviewable on a reasonableness standard, save and except where the critical issue is the proper legal test to be applied for determining residency (which is not the case here): see Canada (Minister of Human Resources Development) v Ding, 2005 FC 76 [Ding] at paras 58-60; Canada (Minister of Human Resources Development) v Chhabu, 2005 FC 1277 at paras 23-24; Kiefer v Canada (Attorney General), 2008 FC 786 at paras 20-21; de Bustamante v Canada (Attorney General), 2008 FC 1111 at paras 33-34; Singer v Canada (Attorney General), 2010 FC 607 at para 18.  ... Ding,  2005 FC 76, 268 F.T.R. 111 (Ding), one can refer to many factors to determine if a person has made her home and ordinarily lives in Canada as of the date set out in the  Act ...

Canada Revenue Agency, 2009 FC 694   Date: 20090707 Docket: T-1702-08 Citation: 2009 FC 694 Ottawa, Ontario, July 7, 2009 PRESENT:     The Honourable Justice Johanne Gauthier     BETWEEN: DOUGLAS SMITH Applicant and   CANADA REVENUE AGENCY Respondent   REASONS FOR JUDGMENT AND JUDGMENT   [1]                Mr. ... Canada (Customs and Revenue Agency), 2005 FCA 153, 334 N.R. 348, that discretionary decisions taken pursuant to s. 220(3.1) of the Income Tax Act are reviewable on the standard of reasonableness. ... Canada, 2005 FCA 404, [2006] 3 F.C.R. 392). Analysis [21]            The Court cannot fault the decision maker for not considering arguments not raised before it. ...

Costs will be addressed at the sentencing hearing.     “E. Heneghan” Judge FEDERAL COURT   SOLICITORS OF RECORD       DOCKET:                                           T-841-08   STYLE OF CAUSE:                           MNR v. DOUGLAS STEPHEN CUNLIFFE     PLACE OF HEARING:                     Vancouver, BC   DATE OF HEARING:                       December 8, 2008     REASONS FOR ORDER AND ORDER:                                    HENEGHAN, J.   DATED:                                              February 19, 2009       APPEARANCES:   Erica Louie FOR THE APPLICANT   No appearance FOR THE RESPONDENT     SOLICITORS OF RECORD:   John H. ...

Canada (Customs and Revenue Agency), 2005 FCA 166 at para. 5; Lanno v. Canada Customs and Revenue Agency, 2005 FCA 153, at paras. 3-7). On this standard, I can only overturn the Second Fairness Decision if I determine that the decision is not supported by reasons that stand up to a “somewhat probing examination” (Canada (Director of Investigation and Research) v. ... Deputy Attorney General of Canada                                          FOR THE RESPONDENT                     ...

Justice Barnes   BETWEEN: GREGORINA ALESSANDRO Applicant and   HER MAJESTY THE QUEEN Respondent   REASONS FOR ORDER AND ORDER   [1]                At the root of this dispute between the parties is a contested tax assessment for the 1997 tax year.  ... That appeal was filed on March 30, 2005 after the Tax Court granted an extension of time to appeal by an Order issued on the same day ... Barnes" Judge FEDERAL COURT   NAME OF COUNSEL AND SOLICITORS OF RECORD     DOCKET:                                  IT A-11539-04   STYLE OF CAUSE:                   GREGORINA ALESSANDRO   and   HER MAJESTY THE QUEEN     PLACE OF HEARING:             Toronto, Ontario   DATE OF HEARING:               June 26, 2006   REASONS FOR ORDER AND ORDER BY:                     Barnes J.   ...

Justice de Montigny                 IN THE MATTER OF THE INCOME TAX ACT and IN THE MATTER OF ASSESSMENTS BY THE MINISTER OF NATIONAL REVENUE UNDER THE INCOME TAX ACT AGAINST: FIDUCIE DAUPHIN and 9125-9622 QUÉBEC INC. ... The Queen, 2005 TCC 38, [2005] A.C.I. no 22, at p. 6; and Nguyen v. The Queen, 2005 TCC 697, [2005] A.C.I. no 541, at p. 7. [44]   For all these reasons, I allow Her Majesty’s application. ... PLACE OF HEARING:     Montréal, Quebec DATE OF HEARING:       June 1, 2010 REASONS FOR ORDER AND ORDER:         de MONTIGNY J. ...

Justice Near     BETWEEN:   DAN FANNON       Applicant   and       REVENUE CANADA AGENCY       Respondent                      REASONS FOR JUDGMENT AND JUDGMENT   [1]                The Applicant, Daniel Lawrence Fannon, seeks judicial review of a decision by the Minister of National Revenue (Minister) that he was unable to deduct child care expenses under subsection 63(3) of the Income Tax Act, RSC 1985, c 1 (5th Supp) (the Act) because his son did not reside with him during the relevant taxation years ...   [8]                The Applicant now challenges this decision seeking taxpayer relief for child care expenses in the years 2001 to 2005.   ...     “ D. G. Near ” Judge FEDERAL COURT   SOLICITORS OF RECORD       DOCKET:                                         T-586-11   STYLE OF CAUSE:                        FANNON v REVENUE CANADA AGENCY         PLACE OF HEARING:                  LONDON   DATE OF HEARING:                    APRIL 18, 2012   REASONS FOR JUDGMENT AND JUDGMENT BY:                   NEAR J.   ...

Canada Customs and Revenue Agency, 2005 FCA 153, at paras. 3-7). On this standard, I can only overturn the decision if I determine that the decision is not supported by reasons that stand up to a “somewhat probing examination” (Canada (Director of Investigation and Research, Competition Act) v. ... Snider” Judge FEDERAL COURT   SOLICITORS OF RECORD       DOCKET:                                           T-1311-07   STYLE OF CAUSE:                           MICHEL LAFRAMBOISE v. ... Deputy Attorney General of Canada   FOR THE RESPONDENT               ...

He was granted permanent residence in Canada on May 24, 2005. [3]                The respondent applied for citizenship on October 28, 2009. [4]                The respondent alleges that in the four years preceding the application for citizenship (the relevant period between October 28, 2005 and October 28, 2009), he has been residing in Canada and been physically present in Canada, apart from short visits to the United States and South Korea. ... Suleiman terminated his employment in Dubai at the beginning of 2005 and returned to Canada in March 2005, after finalizing his affairs in Dubai; Mr. ... Suleiman’s passport, the alleged “25 May 2005” stamp date and the UAE residence visa in Mr. ...

”   [10]            In April 2005 the CRA alerted the Asper Group of Companies that the Applicant had not filed T1135s since 2000. ... On June 2, 2005 the Applicant’s representative sent a letter to the CRA that included the missing T1135s, providing by way of explanation:   “We had, up until 1999, ensured that T1135’s were filed for these corporations. ... ”   [11]            In December 2005 the CRA wrote that it was processing the T1135s. ...