Gajic v. Minister of National Revenue, [1998] 4 CTC 189, 98 DTC 6586 -- text

Rothstein J.:

UPON MOTION, filed the 29th day of May, 1998, on behalf of the Plaintiff, Dragisa Gajic, for an Order under Rule 51 of the Federal Court Rules:

1. to set aside the ruling of Mr. John Hargrave, Prothonotary, announced May 19 and 20, 1998, dismissing the Plaintiffs Statement of Claim as disclosing no cause of action;

2. to reinstate the claim against both Crowns or one; and

Capitale, Cie D’assurance Générale v. R., [1998] 4 CTC 166, 98 DTC 6215 -- text

Létourneau J.A.:

Facts and pleadings

This is an appeal from a decision of the judge of the Trial Division dated August 7, 1995, in which he upheld the respondent’s action against an income tax assessment made by the Minister of National Revenue (the Minister) for the 1986 taxation year.

047424 Nb Inc. v. Minister of National Revenue, [1998] 4 CTC 109, 98 DTC 6552 -- text

MacKay J.:

These reasons relate to orders which dispose of motions brought by the parties in two Court files, as follows.

In file T-1143-98, the applicants seek

(i) an order for an extension of time to file an application for judicial review, dated June 4, 1998;

Pal v. R., [1998] 4 CTC 99, 98 DTC 6622 -- text

Richard J.:

This is an appeal from the order of the Prothonotary, dated May 12, 1997, dismissing the Appellant’s (Plaintiff) appeal for want of prosecution. The order reads as follows:

The Defendant having established both inordinate delay and the likelihood of serious prejudice and the Plaintiff having failed to show that the delay was excusable, the action is dismissed for want of prosecution. The Defendant not having sought costs, none are awarded.

Munro v. R., [1998] 4 CTC 89, 98 DTC 6443 -- text

Décary J.A.:

This is an application for judicial review of a decision of the Tax Court of Canada whereby Bowman J. allowed an appeal with respect to the decision of a taxing officer.

The standard that governs the review of a taxing officer’s discretion in allowing specific items on a taxation has been described as follows by this Court in IBM Canada Ltd. v. Xerox Canada Ltd., (1976), [1977] 1 F.C. 181 at 185 (Fed. C.A.), Urie J.A.:

Boushehr v. Canada (Minister of Citizenship & Immigration), [1998] 4 CTC 86 -- text

Simpson, J.:

The Applicant seeks judicial review of a decision of an Immigration Officer (the “Officer”) dated January 27, 1998, wherein the Officer decided there were insufficient humanitarian and compassionate (“H & C”) considerations to recommend a favourable decision under Section 114(2) of the Immigration Act, R.S.C. 1985, c. F-7 (the “Act”). A favourable decision would have entitled the Applicant to apply for immigrant status from within Canada.

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