What are the material dates used to assess the issue of confusion in an application?

The main issue in this proceeding is whether the applied for mark CW CAPITAL for use in association with the financial services specified in the subject application is confusing with one or more of the opponent’s marks and trade-names pleaded in the statement of opposition. The material dates to assess the issue of confusion are (i) the date of decision, with respect to the ground of opposition alleging non-registrability; (ii) the date filing of the application (July 27, 2006), with respect to grounds of opposition alleging non-entitlement and (iii) the date of opposition (April 28, 2008), with respect to the issue of non-distinctiveness: for a review of case law concerning material dates in opposition proceedings: see American Retired Persons v. Canadian Retired Persons (1998), 1998 CanLII 8908 (FC), 84 C.P.R.(3d) 198 at 206 - 209 (F.C.T.D.). In the instant case, nothing turns on whether the issue of confusion is considered at a particular material date.