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The same applies to arbitration; the three-month period then runs from the time the award is made, from the end of the arbitrators’ mandate, or from the service of the judgment annulling the award. [4] The plaintiff paid at the time the necessary fees under the tariff for such filing [5] In regard to the final paragraph of this order, we will eventually see that, according to the plaintiff’s reasoning, the absence of this paragraph in the order would have had no effect on his submissions of law since the plaintiff is relying strictly on statutory provisions in support of his statement of claim in this case. [6] A filing, I repeat, which was done in file T-1134-96. [7] The date of receipt of this decision by the plaintiff is not at issue. [8] One might be tempted to cut short the entire debate at this point by stating that the pleading that was struck out on September 13, 1996 was, when all is said and done, a nullity and cannot therefore be considered a statement of claim within the meaning of section 135 of the Customs Act, the filing of which would have interrupted the limitation period. ...

.): It is beyond dispute, too, that we are entitled and indeed bound when construing the terms of any provision found in a statute to consider any other parts of the Act which throw light upon the intention of the legislature and which may serve to show that the particular provision ought not to be construed as it would be if considered alone and apart from the rest of the Acct. ...

F‑7, as amended, that decision must be considered final and valid. Therefore, the scope of the La Romaine Project cannot be called into question more than three (3) years later in the Applications. ...

Although some documents were given exhibit numbers for identification purposes only, as I made clear at trial, statements found in the pre-trial memoranda would not be considered at trial unless introduced by an appropriate witness ...

      [29]            Having considered the matter at some length, I am of the view that this reasoning applies equally to the facts of this case ...

  [14]            Blind acceptance or not, the primacy accorded to Notices of Assessment was a considered policy choice of the Minister and Governor in Council in enacting the Regulations in question.   ...

The evidence must be considered in relation to the test established by paragraph 225.2(2) itself and by relevant cases…” (Reddy, para. 8)       [16]            Section 225.2(2) of the Act obligates the Minister to show “that there are reasonable grounds to believe that the collection of all or any part of an amount assessed in respect of a taxpayer would be jeopardized by a delay in the collection of that amount …” (emphasis mine). ...

  [26]            Having considered the totality of the evidence submitted, I am of the opinion that the Respondent is credible ...

This letter, which was entered as Exhibit A-5, was considered to be non-responsive to the Compliance Order since it did not provide specific details about the Respondent’s assets and liabilities ...

En cas d’abrogation et de remplacement, les règles suivantes s’appliquent: …   d) la procédure établie par le nouveau texte doit être suivie, dans la mesure où l’adaptation en est possible: (i) pour le recouvrement des amendes ou pénalités et l’exécution des confiscations imposées sous le régime du texte antérieur, (ii) pour l’exercice des droits acquis sous le régime du texte antérieur, (iii) dans toute affaire se rapportant à des faits survenus avant l’abrogation;             [21]            The Supreme Court of Canada has considered the effect of statutory changes in the context of the Income Tax Act in Gustavson Drilling (1994) Ltd v. ...