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Canada (Customs and Revenue Agency) 2005 FC 978, [2005] 4 C.T.C. 12. [12]            Having said all that, the finding of CCRA that the return was not filed because of an error on the part of Ms. ... Canada (Customs and Revenue Agency) 2005 FCA 153, [2005] 2 C.T.C. 327, and Nail Centre and Esthetics Salon v. ... Canada (Attorney General) 2005 FCA 404, (2005) 344 N.R. 257, Mr. Justice Linden held: "... one cannot conclude that because a particular standard was found in a [particular]...case to apply... ...

He also late filed income tax returns for the 2005, 2015, 2016, and 2018 taxation years. ... An objection was filed with the CRA and his 2005 and 2006 tax returns were refiled. ... The NOAs for the tax years 2004, 2005, 2008, 2009, 2010, 2011, 2012 and 2014 are NORs. ...

[Highmark] which had been late to submit or had not submitted monthly payroll remittances during 2005 and 2006. [3]   Mr. ... II.   Background Facts [6]   Highmark was incorporated on April 12, 2005 to carry on the business of excavating and logging. The payroll account for which ITA remittances were not made was created in June 2005. ...

HACHÉ   Applicants and   ATTORNEY GENERAL OF CANADA Respondent       REASONS FOR JUDGMENT AND JUDGMENT       I.  ... Boston Pizza Royalties Limited Partnership, 2005 FC 317, 38 C.P.R. (4th) 551 at para 11; also, John E. ... HACHÉ     PLACE OF HEARING:                     Montréal (Quebec)   DATE OF HEARING:                       November 25, 2008   REASONS FOR JUDGMENT AND JUDGMENT:                           SHORE J.   ...

In 2009, the Canada Revenue Agency (CRA) conducted a combined income tax and Goods and Services Tax/Harmonized Sales Tax (GST/HST) audit of the Applicant and her spouse for the reporting periods of 2005, 2006 and 2007 (the Relevant Period). ... Lafrenière” Prothonotary     FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1623-15   STYLE OF CAUSE: MAO LAN FENG v HER MAJESTY THE QUEEN IN RIGHT OF CANADA (THE MINISTER OF NATIONAL REVENUE)   PLACE OF HEARING: Vancouver, British Columbia   MOTION IN WRITING CONSIDERED AT VANCOUVER, BRITISH COLUMBIA PURSUANT TO RULE 369   JANUARY 20, 2016 JUDGMENT AND REASONS: LAFRENIÈRE P.   DATED: January 20, 2016   APPEARANCES: Michelle Moriartey   For The Applicant   Jasmine Sidhu FOR THE RESPONDENT SOLICITORS OF RECORD: Legacy Tax + Trust Lawyers Barristers and Solicitors Vancouver, British Columbia   For The Applicant   William F. ...

Canada (Minister of Citizenship and Immigration), [2005] 1 F.C.R. 304 (F.C.A.), at paragraph 38; Immigration and Naturalization Service v. ... THE MINISTER OF CITIZENSHIP AND IMMIGRATION   PLACE OF HEARING: Winnipeg, Manitoba   DATE OF HEARING: june 19, 2019   JUDGMENT AND REASONS: HENEGHAN J.   DATED: OCTOBER 29, 2019   APPEARANCES: Odaro Omonuwa For The applicant Alexander Menticoglou For The respondent SOLICITORS OF RECORD: Omonuwa Law Office Barrister and Solicitor Winnipeg, Manitoba   For The applicant Attorney General of Canada Winnipeg, Manitoba   For The respondent   ...

Bell Helicopter Textron Canada Limited, 2010 FC 579         Date: 20100527 Docket: T-737-08 Citation: 2010 FC 579 Ottawa, Ontario, May  27,, 2010 Present: The Honourable Justice Martineau   [ENGLISH TRANSLATION] BETWEEN: EUROCOPTER Plaintiff / Defendant by counterclaim   and   BELL HELICOPTER TEXTRON CANADA LIMITED   Defendant / Plaintiff by counterclaim     REASONS FOR ORDER AND ORDER   [1] At the examinations for discovery of Mr. ... Canada, 2005 FC 474, at paragraph 7, Astrazeneca Canada Inc. v. Apotex Inc., 2008 FC 1301, at paragraphs 9 to 23, and Galerie au Chocolat Inc. v. ... “Luc Martineau” Judge FEDERAL COURT   SOLICITORS OF RECORD       DOCKET:   T-737-08   STYLE OF CAUSE:   EUROCOPTER   and   BELL HELICOPTER TEXTRON CANADA LIMITED   PLACE OF HEARING:   MONTREAL, QUEBEC   DATE OF HEARING:   MAY 13, 2010   REASONS FOR JUDGMENT:   MARTINEAU J.   ...

Therefore, in considering the Applicant’s request, the Minister could only consider waiving interest dating back to January 1, 2005. [7]   The affidavit of Diane Poirier, Taxpayer Relief Officer, CRA, outlines the two-step process that occurs when a taxpayer makes a request for relief under subsection 220(3.1) of the Act. ... IV.   Standard of Review [19]   The appropriate standard of review is reasonableness (Lanno v Canada (Customs and Revenue Agency), 2005 FCA 153 at paras 3-7; Al-Quq v Canada (Attorney General), 2018 FC 574 at paras 34-36). ... Manson" Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-531-18   STYLE OF CAUSE: ADEL ZAKI v THE MINISTER OF NATIONAL REVENUE   PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: September 12, 2018   JUDGMENT AND REASONS: MANSON J.   ...

Richard Morneau, Prothonotary   [ENGLISH TRANSLATION]   BETWEEN:   THE UASHAUNNUAT (THE INNU OF UASHAT AND MANI-UTENAM) and CHIEF GEORGES-ERNEST GRÉGOIRE and THE HEADS OF TRADITIONAL UASHAUNNUAT FAMILIES AND THE TRADITIONAL UASHAUNNUAT FAMILIES AND THEIR MEMBERS and THE INNU BAND TAKUAIKAN UASHAT MAK MANI-UTENAM and MIKE McKENZIE, RONALD FONTAINE, RAYMOND JOURDAIN, JONATHAN McKENZIE, TOMMY VOLLANT, JEAN-GUY PINETTE, MARIE-MARTHE FONTAINE, MARCELLE ST-ONGE AND RÉJEAN AMBROISE     Plaintiffs and     GAIL SHEA, IN HER CAPACITY AS MINISTER OF FISHERIES AND OCEANS and JIM PRENTICE, IN HIS CAPACITY AS MINISTER OF THE ENVIRONMENT     Defendants   and HYDRO-QUÉBEC and THE ATTORNEY GENERAL OF QUEBEC       Interveners       AND       Docket: T-957-09     THE UASHAUNNUAT (THE INNU OF UASHAT AND MANI-UTENAM) and CHIEF GEORGES-ERNEST GRÉGOIRE and THE HEADS OF TRADITIONAL UASHAUNNUAT FAMILIES AND THE TRADITIONAL UASHAUNNUAT FAMILIES AND THEIR MEMBERS and THE INNU BAND TAKUAIKAN UASHAT MAK MANI-UTENAM and MIKE McKENZIE, RONALD FONTAINE, RAYMOND JOURDAIN, JONATHAN McKENZIE, TOMMY VOLLANT, JEAN-GUY PINETTE, MARIE-MARTHE FONTAINE, MARCELLE ST-ONGE AND RÉJEAN AMBROISE     Plaintiffs and     JOHN BAIRD, IN HIS CAPACITY AS MINISTER OF TRANSPORT, INFRASTRUCTURE AND COMMUNITIES     Defendant   and     HYDRO-QUÉBEC       Intervener         REASONS FOR ORDER AND ORDER [1] This is a case in dockets T‑923‑09 and T‑957‑09 (that are combined through an order dated September 2, 2009) involving a motion by the Defendants for partial striking of allegations that appear in the notices of application for judicial review filed by the Plaintiffs in June 2009 in each docket (the Applications). [2] The Defendants happen to be the Minister of Fisheries and Oceans (the Minister of Fisheries) and the Minister of the Environment in docket T‑923‑09 and, in docket T‑957‑09, the Minister of Transport, Infrastructure and Communities (the Minister of Transport). [3] For the purposes hereof, the two interveners, Hydro-Québec and the Attorney General of Quebec, share the Defendants’ views. [4] According to the Defendants, the Defendants’ attack in the Applications against decisions of May 2009 to approve under various federal statutes the La Romaine Hydroelectric Project (the La Romaine Project) also contains an indirect attack, even somewhat more direct in the case of docket T‑923‑09, against a decision of August 2005 (the August 2005 decision). [5] Through that decision, it was decided under section 15 of the Canadian Environmental Assessment Act, S.C. 1992, c. 37, as amended (the CEAA) that, for environmental assessment purposes, the scope of the La Romaine Project would not cover the power transmission lines. [6] According to the Defendants’ core argument, given that the August 2005 decision was not at all attacked by an application for judicial review made within the thirty (30)-day time limit in subsection 18.1(2) of the Federal Courts Act, R.S.C. (1985), c.  ... Any non-compliance with those rules is necessarily concomitant to inclusion in the debate by the plaintiffs of the August 2005 decision. ... “Richard Morneau” Prothonotary   FEDERAL COURT   SOLICITORS OF RECORD     DOCKET:   T‑923‑09   STYLE OF CAUSE:   THE UASHAUNNUAT (THE INNU OF UASHAT AND MANI-UTENAM) ET AL. and GAIL SHEA, IN HER CAPACITY AS MINISTER OF FISHERIES AND OCEANS ET AL.     ...

In June 2003, he was placed on medical leave as a result of developing depression and Post Traumatic Stress Disorder. [12]   In June 2005, Cpl. ... Wasylynuk the medical profile of 06-Permanent in November 2005 without proper assessment and in doing so, committed certain wrongful acts.   ... Paragraph 70 of the Amended Notice of Application expounds the details of his allegations about the assignment of the medical profile at length, in subparagraphs (a) to (dd). [35]   While these issues relate to the assignment of the medical profile in November 2005, they were elsewhere entwined in the pleading with events and issues that arose later during the grievance process. ...