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She then raised her daughter alone. [7]   In 2005, she reported to the Canada Revenue Agency [CRA] that she was separated. ... But when Parliament created the Canadian Child Tax and Energy Costs Benefits as well as the GST/HST credit, it decided to offer them through the machinery of tax law (see section 122.6 of the Income Tax Act, as well as the Energy Costs Assistance Measures Act, SC 2005 c 49). [21]   Tax law has its own legislation and governing agency (the CRA). ... DATED: APRIL 9, 2018   APPEARANCES: Elena Maximova   For The Applicant (ON HER OWN BEHALF)   Derek Edwards   For The Respondent   SOLICITORS OF RECORD: Attorney General of Canada Ottawa, Ontario   For The Respondent       ...

His father died in 2005. [4]   The Applicant worked as an academic at two universities in Ethiopia. ... The RAD’s focus was on the Applicant’s personal political activities and profile, not those of his father who passed away in 2005. ... VI.   Conclusion [46]   The application will be dismissed. [47]   No question for certification was proposed by the parties and none arises in this case.   ...

III.              Issues [9]                The applicant raises the following issues: 1.       ... IV.              Applicant’s Written Submissions [12]            The applicant submits CRA’s action in computing and collecting 2007 tax involves a question of law that is reviewable on the standard of correctness (see Walker v Canada, 2005 FCA 393, [2005] FCJ No 1952 [Walker]; and Dunsmuir v New Brunswick, 2008 SCC 9, [2008] 1 S.C.R. 190 [Dunsmuir]). [13]            First, the applicant submits this Court can judicially review a step in the CRA’s collection process (see Canada (National Revenue) v JP Morgan Asset Management (Canada) Inc, 2013 FCA 250, [2013] FCJ No 1155 (FCA) [JP Morgan]). ... Pentney Deputy Attorney General of Canada Ottawa, Ontario   For The Respondent     ...

He says that he only became aware of the alleged debt in 2005 when CRA withheld a small refund due to him.  ... Doig says that he only realized that he had an alleged tax debt when CRA retained a refund in 2005 and he investigated and was then informed by letter dated January 5, 2006, that there was a balance forward, as at January 19, 1986, of $57,575.06.  ... I find neither to be a reasonable or expected response, particularly the latter given that in 2005 he questioned why CRA retained what he described as a “small refund” owed to him ...

Canada (Attorney General), 2005 FC 1013 at paragraphs 39-40; Chopra v. ... DATED: january 19, 2017   APPEARANCES: Dan Fannon   For The Applicant   Debra L. Prupas   For The Respondent   SOLICITORS OF RECORD: Self-Represented   For The Applicant   William F. ...

I do not consider that I have been given sufficiently thorough submissions to be satisfied that the proposed facts are indeed sufficient for the Court to make the determination sought. [30]   I further note that this Court has been hesitant to determine complex issues of statutory interpretation of the regime created under the Regulations by way of preliminary motions, including motions for summary judgement and motions for the determination of a question of law (Apotex Inc v Merck & Co, 2005 FC 1452 and Apotex Inc v Merck & Co. ... PLACE OF HEARING: Ottawa, Ontario   DATE OF HEARING: NOVEMBER 4, 2019   ORDER AND REASONS: TABIB P.   DATED: NOVEMBER 7, 2019   APPEARANCES: BRYAN NORRIE DEVIN DOYLE   For The PLAINTIFFS   KAVITA RAMAMOORTHY   For The DEFENDANT   SOLICITORS OF RECORD: AITKEN KLEE LLP Barrister and Solicitor Ottawa, Ontario   For The PLAINTIFFS   FINEBERG RAMAMOORTHY LLP Barrister and Solicitor Toronto, Ontario   For The DEFENDANT     ...

Also, with the exception of the refund that was applied from the applicant’s T1 account, the last payment made to the account was on May 12, 2005. ... The Second Level Committee decided to deny the applicant’s Second Level Request on October 16, 2007 on the following grounds: (a)        the guidelines established in GST Memorandum G500-3-2-1;   (b)        the applicant had a total income of $41,813, $71,812 and $88,730 in his 2004, 2005 and 2006 taxation years, respectively;   (c)        the total income of the applicant’s spouse was $19,619, $20,079 and $20,373 in the 2004, 2005 and 2006 taxation years, respectively;   (d)        the applicant contributed a total of $34,900 between 1997 and 2002 to his RRSPs, while his spouse withdrew $6,452 from her RRSPs;   (e)        the applicant had a one-half interest in his personal residence, with an equity share equal to approximately $116,550;   (f)         the combined net monthly income of the applicant and his spouse was $3,060 in 2006;   (g)        in summary, the applicant failed to demonstrate that he suffered financial hardship in any efforts to pay his GST debt;   (h)        the applicant had a history of non-compliance with his obligations under the Act and had not exercised a reasonable amount of care in conducting his affairs under the self-assessment system under the Act;   (i)         the applicant had not acted quickly to remedy any delay or omission in making GST payments;   (j)         the applicant had allowed interest to accrue on his GST debt;   (k)        the applicant had not made a voluntary payment on his GST debt since May 12, 2005;   (l)         despite the applicant’s family medical issues, the applicant maintained the ability to earn income and take responsibility for the GST debt;   (m)       the CRA responded to the applicant’s letter dated April 2, 2002 (setting out his due diligence defence) by letter dated May 1, 2002;   (n)        the CRA was not obligated to deliver Requirements to Pay by registered mail (despite the conclusion in the Second Level Report, prior to amendments to the Act in force on October 20, 2000, section 317 of the Act provided that the Minister was required to deliver Requirements to Pay by registered mail, certified mail or personal delivery);   (o)        as there was insufficient equity following the sale of the company’s property to satisfy the company’s GST debt, the CRA released its judgments registered against the company’s property; and   (p)        in summary, there was no indication of any undue delay or error by the CRA in its collection action ... Canada (Customs and Revenue Agency), 2005 FCA 153, 334 N.R. 348). Following Dunsmuir, tax fairness decisions are reviewable according to the new standard of reasonableness ...

It is a Christian organization committed to eradicating cultism at schools and from society in general. [3]   In 2005, the Black Axe cult was fighting with the Viking cult and unbeknownst to the Applicant, his roommate [the Roommate] was a member of the Black Axe. ... III.   Conclusion [7]   The RAD concluded that the Applicant had not been the victim of a kidnapping and that he was not pursued by the Black Axe from 2005 until 2014. ... DATED: NOVEMBER 26, 2019   APPEARANCES: Solomon Orjiwuru   For The Applicant   David Knapp   For The RESPONDENT   SOLICITORS OF RECORD: Solomon Orjiwuru Barrister and Solicitor Toronto, Ontario   For The Applicant     Attorney General of Canada Toronto, Ontario   For The RESPONDENT     ...

II.                 Analysis [7]                The standard of review for a decision of the Minister under subsection 152(4.2) of the Act is reasonableness (Lanno v Canada (Customs and Revenue Agency), 2005 FCA 153, [2005] FCJ No 714; Panchyshyn v Canada (Canada Revenue Agency), 2008 FC 996, [2008] FCJ No 1241). [8]                Subsection 152(4.2) of the Act permits certain adjustments to be made to income tax returns that are otherwise barred by statute. (4.2) Notwithstanding subsections (4), (4.1) and (5), for the purpose of determining, at any time after the end of the normal reassessment period of a taxpayer who is an individual (other than a trust) or a testamentary trust in respect of a taxation year, the amount of any refund to which the taxpayer is entitled at that time for the year, or a reduction of an amount payable under this Part by the taxpayer for the year, the Minister may, if the taxpayer makes an application for that determination on or before the day that is ten calendar years after the end of that taxation year   (4.2) Malgré les paragraphes (4), (4.1) et (5), pour déterminer, à un moment donné après la fin de la période normale de nouvelle cotisation applicable à un contribuable — particulier (sauf une fiducie) ou succession assujettie à l’imposition à taux progressifs — pour une année d’imposition, le remboursement auquel le contribuable a droit à ce moment pour l’année ou la réduction d’un montant payable par le contribuable pour l’année en vertu de la présente partie, le ministre peut, si le contribuable demande pareille détermination au plus tard le jour qui suit de dix années civiles la fin de cette année d’imposition, à la fo i s:   (a) reassess tax, interest or penalties payable under this Part by the taxpayer in respect of that year; and   a) établir de nouvelles cotisations concernant l’impôt, les intérêts ou les pénalités payables par le contribuable pour l’année en vertu de la présente partie;   (b) redetermine the amount, if any, deemed by subsection 120(2) or (2.2), 122.5(3), 122.51(2), 122.7(2) or (3), 127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year or deemed by subsection 122.61(1) to be an overpayment on account of the taxpayer’s liability under this Part for the year.   ... DATED: February 20, 2015   APPEARANCES: Joe Fiorucci   FOR THE APPLICANT (ON HIS OWN BEHALF)   Ricky Y. ... Pentney Deputy Attorney General of Canada Toronto, Ontario   For The Respondent MINISTER OF NATIONAL REVENUE   ...

II.   Facts [3]   The Applicant’s husband was born in Iran on January 31, 1965. ... Department of Employment and Social Development Act, SC 2005, c 34 Appeal to Tribunal — General Division Dismissal 53(1) The General Division must summarily dismiss an appeal if it is satisfied that it has no reasonable chance of success. ... McVeigh" Judge   FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1717-18   STYLE OF CAUSE: SAVODJI v. ...