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

The material dates to assess the issue of confusion are (i) the date of decision, with respect to the first ground of opposition alleging non-registrability; (ii) the priority filing date of the application, in this case September 24, 2005, with respect to the second ground of opposition alleging non-entitlement; and (iii) the date of filing the statement of opposition, in this case November 20, 2007, in respect of the ground of opposition alleging 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.). However, in the circumstances of the instant case, nothing turns on whether the issue of confusion is assessed at a particular material date. Test for Confusion