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.____________________________________________________________________ Appeal heard on September 20, 2005 at Vancouver, British Columbia Before: The Honourable Justice J.E. ... Of these alternatives, the latter one must prevail in my view. [10]     In reaching this conclusion I have considered the following: −        the background of JJEM's ownership of units; −        the Appellant's additional property dealings; and −        the contract with SRI. ... CITATION: 2006TCC253 COURT FILE NO.: 2004-4462(IT)I STYLE OF CAUSE: Jean-Paul Eidsvik and Her Majesty the Queen PLACE OF HEARING: Vancouver, British Columbia DATE OF HEARING: September 20, 2005 REASONS FOR JUDGMENT BY: The Honourable Justice J.E. ...

Introduction [1]              Alain Gosselin (" the appellant ") filed two appeals under the Employment Insurance program in connection with a decision rendered by the Minister of National Revenue (the " respondent ") regarding the insurability of his employment. [2]              On March 7, 2013, the respondent rendered a decision indicating that the appellant’s employment was not insurable within the meaning of the Employment Insurance Act [1] (the " EIA ") while he was working for Maçonnerie Magloire Gosselin Inc., (the " payor ") during the period from August 13, 2012 to December 21, 2012. ... Issues in dispute [34]         There are two issues in dispute, namely: 1)                 Can the Court take into account new facts revealed during the hearing? ... M.N.R., 2005 TCC 291, paragraph 4. ...

The Law [10]         Subsection 20(1) reads as follows: (1) Deductions permitted in computing income from business or property.   ... Akin   Firm: McCarthy Tétrault LLP Toronto, Ontario   For the Respondent: William F. Pentney Deputy Attorney General of Canada Ottawa, Canada   ...

The appellant’s personal residence [11]   Between November 2006 and August   2007, the appellant had his personal residence built. ... The vacant lot had been purchased by his mother around late 2005. [12]   For the purposes of building the residence, the appellant dealt with building materials suppliers, rental service companies and subcontractors through Gexco given that Gexco had open accounts with many stakeholders in the construction industry. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     ...

  [44]   Applying these factors to the case at hand, I do not accept the entirety of the Appellant’s argument. ... Drouin Deputy Attorney General of Canada Ottawa, Canada     [1] Nadeau v R., 2003 FCA 400 at para 34. [2] See Kruco Inc. v R., 1998 CarswellNat 629. [1]   [3] Keating v. R., 2005 Carswell at 1120. Although an informal decision in her analysis, Justice Campbell cites both Hoffman Estate v. ...

AND WHEREAS, the Appellant opposed the motion;   UPON hearing the representations of the parties and considering their written argument;   THIS COURT ORDERS that:   The Amended Notice of Appeal filed on February 22, 2016 is struck in its entirety without leave to amend and the appeal is dismissed.   ... He reported these amounts on his income tax returns. [11]         In 2005, the Appellant, as “an individual (“Agent”)”, signed a contract with the Corporation as “Principal”; a copy of the contract formed part of the Amended Notice of Appeal and it was labelled Appendix B. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

REASONS FOR JUDGMENT Boyle J. [1]              The issue to be decided in this appeal is whether Liliane Riendeau was engaged in insurable employment for several months in 2012 with Romanza Soins Capillaires et Corporels Inc. (“ Romanza ”) for the purposes of the Employment Insurance Act (the “ Act ”). [2]              This appeal was originally heard by Justice Jorré of this Court. ... Canada (Minister of National Revenue), 2005 FCA 334. 38        However, we may also note in the excerpt from Mr. ... Pentney Deputy Attorney General of Canada Ottawa, Canada     ...

THE LEGISLATION [5]   The relevant paragraph of the Act provides as follows: 254(2) New housing rebate — Where. . .  ... the Minister shall. . . pay a rebate to the particular individual. . .    254(2) Remboursement — habitation neuve — Le ministre verse un remboursement à un particulier dans le cas où, à la fois : […] b) au moment où le particulier devient responsable ou assume une responsabilité aux termes du contrat de vente de l’immeuble ou du logement conclu entre le constructeur et le particulier, celui‑ci acquiert l’immeuble ou le logement pour qu’il lui serve de lieu de résidence habituelle ou serve ainsi à son proche; […]   [Emphasis added.] ... Since 2005, he has been in the process of selling his pharmacies. In 2015, it had only a few pharmacies left in the Hautes‑Laurentides and Abitibi-Témiscamingue regions. ...

Records obtained from Ajax indicate just three visits with regard to this problem, one in 2005, one in 2009 and the last in April 2010. [4]              Mr. ...   [2]           2004 G.T.C. 23.   [3]           2007 TCC 175.   [4]           2004 TCC 315 ...   [5]           2014 TCC 34.   ...

Question 1 – What evidence was relied upon? [25]   This is a mixed question of fact and law. ... Bocock DATE OF JUDGMENT: September 19, 2018   APPEARANCES:   For the Appellant: The Appellant himself Counsel for the Respondent: Max Matas Jamie Hansen   COUNSEL OF RECORD: For the Appellant:   Name:     Firm:   For the Respondent: Nathalie G. Drouin Deputy Attorney General of Canada Ottawa, Canada     [1] R. v Colin McCartie et al., 2015 BCPC 0069 ; 2015BCPC 0233 ; and 2015 BCPC 0254. [2] Rule 58 changed in February 7, 2014: SOR/2014-26, s.6. [3] 2016 TCC 171, at paragraphs 10, 11 and 12. [4] Paletta, supra, at paragraph 12. [5] Ibid, at paragraph 25. [6] Ibid. [7] Paletta v HMQ, 2017 FCA 33. [8] 2078970 Ontario Inc. v HMQ, 2017 TCC 173 at paragraph 7. [9] Suncor Energy v HMQ, 2015 TCC 210 at paragraph 26. [10] Jurchison v Canada [2011] FCJ No. 126 at paragraph 11. [11] Warawa v Canada, 2005 FCA 34 at paragraph 6. [12] McIntyre v HMQ, 2014 TCC 111 at paragraph 36. [13] R. ...