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Canada (Citizenship and Immigration), 2012 FC 901     Date: 20120718 Docket: IMM-9276-11 Citation: 2012 FC 901 Toronto, Ontario, July 18, 2012 PRESENT:    The Honourable Madam Justice Gleason     BETWEEN:   MAEDAH ALAVI MOFRAD ZOHA ALAVI MOFRAD       Applicants   and       THE MINISTER OF CITIZENSHIP AND IMMIGRATION       Respondent                      REASONS FOR JUDGMENT AND JUDGMENT   [1]                The applicants, Maedah Alavi Mofrad and Zoha Alavi Mofrad, are sisters and citizens of Iran, who fled that country and made refugee claims in Canada. ... DATED:                                             July 18, 2012       APPEARANCES:   Micheal Crane   FOR THE APPLICANTS   Michael Butterfield FOR THE RESPONDENT     SOLICITORS OF RECORD:   Micheal Crane, Barrister & Solicitor Toronto, Ontario   FOR THE APPLICANTS Myles J. Kirvan, Deputy Attorney General of Canada Toronto, Ontario FOR THE RESPONDENT                   ...

A certificate of assessment will be issued for this amount.   MONTRÉAL, QUEBEC August 21, 2009     “Diane Perrier” DIANE PERRIER ASSESSMENT OFFICER   FEDERAL COURT   SOLICITORS OF RECORD   DOCKET:                                                      T-1933-06     STYLE OF CAUSE:                                     THE MINISTER OF NATIONAL REVENUE v. COOPÉRATIVE QUÉBÉCOISE DE FORMATION DES TRAVAILLEURS, also known as COOP PLUS       ASSESSMENT OF COSTS IN WRITING     PLACE OF ASSESSMENT:                          Montréal, Quebec     ASSESSMENT OF COSTS – REASONS:  DIANE PERRIER, ASSESSMENT OFFICER     DATED:                                                         August 21, 2009       SOLICITORS OF RECORD:   John H. ... Deputy Attorney General of Canada Montréal, Quebec   FOR THE APPLICANT Donald Duperré Dolbeau-Mistassini, Quebec FOR THE RESPONDENT       ...

  …                                                                 ANNEX B (paragraph [3])   …   We are writing in response to you letter of February 23, 2005, in which you requested competent authority assistance with respect to the determination of the residency of the Trust under Article IV(4) of the Canada-United States Income Tax Convention, 1980 (the “Convention”).  ...   …                               ANNEX C (paragraph 4)     Issue :  Non-resident trusts and proposed section 94 of the Income tax Act   … Jim Wilson (CRA) explained Canada’s position regarding section 94 trusts:  the legislation is predicated on the fact that Canada considers the residence of the contributor a key factor in determining the residence of a trust.  ...   …                       FEDERAL COURT   SOLICITORS OF RECORD     DOCKET:                                           T-2206-06   STYLE OF CAUSE:                           HUGH WILLIAM PERRY, IN HIS CAPACITY OF TRUSTEE OF THE 2005 ROBERT JULIEN FAMILY DELAWARE DYNASTY TRUST   Applicant and                                                               CANADAA (THE MINISTER OF NATIONAL REVENUE) and CANADA REVENUE AGENCY   Respondents   PLACE OF HEARING:                     Montreal, Quebec   DATE OF HEARING:                       August 30, 2007   REASONS FOR ORDER:                GIBSON J.   ...

Canada (Public Safety and Emergency Preparedness), 2009 FC 420   Date: 20090427 Docket: T-2032-06 Citation: 2009 FC 420 [ENGLISH TRANSLATION] BETWEEN: THI THUY NGUYEN Applicant     and   MINISTER OF PUBLIC SAFETY AND EMERGENCY PREPAREDNESS Respondent       ASSESSMENT OF COSTS – REASONS     ASSESSMENT OFFICER JOHANNE PARENT   [1]                On December 6, 2007, the Court dismissed with costs the application for judicial review to review the legality of a decision by the respondent. ... An assessment certificate will be issued for this amount.     “Johanne Parent” Assessment Officer   Toronto, Ontario April 27, 2009 FEDERAL COURT   SOLICITORS OF RECORD       DOCKET:                                                          T-2032-06   STYLE OF CAUSE:                                          THI THUY NGUYEN v. MINISTER OF PUBLIC SAFETY AND EMERGENCY PREPAREDNESS     ASSESSMENT OF COSTS ON FILE WITHOUT APPEARANCE OF THE PARTIES     PLACE OF ASSESSMENT:                            TORONTO, ONTARIO     ASSESSMENT OF COSTS – REASONS:      ASSESSMENT OFFICER                                                                            JOHANNE PARENT     DATED:                                                             APRIL 27, 2009       WRITTEN REPRESENTATIONS:   No written representations FOR THE APPLICANT   Jacques Mimar   FOR THE RESPONDENT   SOLICITORS OF RECORD:   Gerardo Nicolo Laval, Québec   FOR THE APPLICANT John H. ...

Aalto, Esquire, Prothonotary   BETWEEN:   ELBERT ABDELSEED       Plaintiff   and       CANADA BORDER SERVICES AGENCY       Defendant                      REASONS FOR JUDGMENT AND JUDGMENT   Introduction [1]                Late one night, the Plaintiff, Mr. ... Abdelseed.          JUDGMENT   THIS COURT’S JUDGMENT is that:   1.                   ... CANADA BORDER SERVICES AGENCY     PLACE OF HEARING:                   Toronto, Ontario     DATE OF HEARING:                     May 2 – 3, 2012     REASONS FOR JUDGMENT AND JUDGMENT                           AALTO P.     ...

Justice Rennie     BETWEEN:   SUMAIYA ZAKIRHUSEN MOTALA       Applicant   and       THE MINISTER OF CITIZENSHIP AND IMMIGRATION       Respondent                      REASONS FOR JUDGMENT AND JUDGMENT   [1]                This decision arises from an application for judicial review of a May 12, 2011 decision by the Immigration Appeal Division (IAD) of the Immigration and Refugee Board (IRB).  ... DATED:                                              February 1, 2012       APPEARANCES:   Ms. ... Kirvan, Deputy Attorney General of Canada Toronto, Ontario FOR THE RESPONDENT           ...

Justice Zinn     BETWEEN:   THE MINISTER OF NATIONAL REVENUE       Applicant   and         THE MONEY STOP LTD and TEL SUTHERLAND       Respondents                REASONS FOR ORDER AND ORDER   Mr. ... DATED:                                             February 7, 2013       APPEARANCES:   Wendy Bridges                                FOR THE APPLICANT Nil                                FOR THE RESPONDENTS                            – ON HIS OWN BEHALF       SOLICITORS OF RECORD:   WILLIAM F. PENTNEY Deputy Attorney General of Canada Edmonton, Alberta         FOR THE APPLICANT- NIL-           SELF REPRESENTED       RESPONDENTS             ...

., 2006 FC 1284           Date: 20061025 Docket: T-1655-04 Citation: 2006 FC 1284 OTTAWA, ONTARIO, October 25, 2006 PRESENT:     The Honourable Mr. ... “Konrad W. von Finckenstein” Judge   FEDERAL COURT   NAME OF COUNSEL AND SOLICITORS OF RECORD         DOCKET:                                           T-1655-04   STYLE OF CAUSE:                           Canadian Private Copying Collective v. ... DATED:                                              October 25, 2006                APPEARANCES:   Mr. ...

Wachsmann-Zahler (Re), 2009 FC 737     Date: 20090721 Docket: T-1424-07 Citation: 2009 FC 737 [ENGLISH TRANSLATION] IN THE MATTER OF THE INCOME TAX ACT   and IN THE MATTER OF A TAX ASSESSMENT MADE BY THE CANADA REVENUE AGENCY UNDER THE INCOME TAX ACT   AGAINST: JEANETTE WACHSMANN-ZAHLER 6243 Wilderton Avenue Montréal, Quebec H3S 2L3         ASSESSMENT OF COSTS – REASONS   DIANE PERRIER, ASSESSMENT OFFICER   [1]                 On November 30, 2007, the Court dismissed with costs the tax debtor’s motion for review, pursuant to subsection 225.2(8) of the Income Tax Act ...   [3]                 The counsel fees are allowed in the amount of $1,200. ... An assessment certificate will be issued for this amount.   MONTRÉAL, QUEBEC July 21, 2009       “Diane Perrier” DIANE PERRIER ASSESSMENT OFFICER   FEDERAL COURT   SOLICITORS OF RECORD   DOCKET:                                          T-1424-07   STYLE OF CAUSE:                           I N THE MATTER OF A TAX ASSESSMENT MADE BY THE CANADA REVENUE AGENCY UNDER THE INCOME TAX ACT AGAINST JEANETTE WACHSMANN-ZAHLER       ASSESSMENT OF COSTS IN WRITING   PLACE OF HEARING:          Montréal, Quebec   REASONS BY DIANE PERRIER, ASSESSMENT OFFICER   DATED:                                   July 21, 2009     APPEARANCES:   McMillan Binch Mendelsohn Montréal, Quebec   FOR THE APPLICANT (TAX DEBTOR)   John H. ...

CARAPEC No. 1       PLACE OF HEARING:                     Québec City, Quebec   DATE OF HEARING:                      August 29, 2007   REASONS FOR ORDER AND ORDER:                                    SHORE J.   DATED:                                              September 11, 2007       APPEARANCES:   Jean-Robert Noiseux   FOR THE PLAINTIFF Sylvain Chouinard   FOR THE DEFENDANT   SOLICITORS OF RECORD:   JOHN H. ... Québec City, Quebec   FOR THE DEFENDANT           ...