Federal Court of Appeal

General Division did not err when it did not consider whether individual’s business was profitable

Pensions – Federal and Provincial pension plans – Federal pension plans

Fresh step rule was designed to ensure orderly movement of litigation through to trial

Tax – Income tax – Administration and enforcement

Appellant’s reasons for late employment insurance benefits application weren’t justifiable

Public law – Social programs – Employment insurance

Crown Consultation and Accommodation Report was provided to Governor in Council, publicly disclosed

Aboriginal and Indigenous Law – Indigenous rights to natural resources and environmental protections – Rights to protection and consultation

Tax court had discretion to bifurcate appeal issues at parties' request

Tax – Income tax - Administration and enforcement

Judicial review was to assess if Appeal Division's conclusion had acceptable basis in fact and law

Pensions – Federal and provincial pension plans – Federal pension plans