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FCTD

Okonkwo v. Canada (Citizenship and Immigration), 2019 FC 1330

The applicant states that she fears that if she returned to Nigeria she would continue to be the victim of sexual abuse from her father. [3]   The RPD rejected the applicant’s claim on three cumulative grounds which must be assessed together: (a) The applicant was not credible with respect to her father’s alleged power and influence in Nigeria; (b) There was not enough probative evidence that her father was willing to pursue her or that he had the power and influence to find her through state authorities; and (c) The applicant had an Internal Flight Alternative [IFA], namely the city of Onitsha in Anambra State. [4]   For the reasons mentioned below, I find the impugned decision unreasonable. [5]   The test for assessing an IFA is set out by the Federal Court of Appeal in Rasaratnam v Canada (Minister of Employment and Immigration), [1992] 1 FC 706 (CA) and Thirunavukkarasu v Canada (Minister of Employment and Immigration), 1993 CanLII 3011 (FCA), [1994] 1 FC 589 (CA). ...
FCTD

Carter v. Canada (Attorney General), 2020 FC 137

The Procedural Dilemma [8]   The usual rule is that any reconsideration of a decision that is under appeal falls to the appellate court to deal with (Etienne v Canada (FCA), 1993 FCJ No 1388 [Etienne]). ...
FCTD

R. v. Elliott, [1996] 1 CTC 391

Canada), [1993] 1 C.T.C. 221, 93 D.T.C. 5121, Linden J.A. held that a payment of money described as “interest” on a delayed settlement of compensation for expropriated land should be characterized as interest, and taxed as income, according to subsection 12(l)(c) of the Income Tax Act. ...
FCTD

Khwaja Gulzar Ahmad v. Her Majesty the Queen, [1995] 1 CTC 58, 95 DTC 5123

., [1993] 1 C.T.C. 186, 93 D.T.C. 5080, one of the questions the Court of Appeal dealt with was whether delay, by itself, could be prejudicial. ...
FCTD

Hubert J. Barron and Barbara L. Barron v. Minister of National Revenue, [1996] 3 CTC 121, 96 DTC 6262

In addition, on October 13, 1993, a member of the Victoria Fairness Committee wrote to the Barrons to inform them of a second review of their case by the Committee. ...
FCTD

David Macklem Curzon v. Minister of National Revenue, [1996] 3 CTC 249, 96 DTC 6524

In 1994, when he requested a printout of the Pool from the years 1972 through 1993, Mr. ...
FCTD

Burnett v. Minister of National Revenue, [1999] 1 CTC 31, 98 DTC 6658

Canada (1993), [1995] 2 C.T.C. 347 (B.C. S.C.), where Baker J. held that a cheque requisition by a law firm was covered by professional privilege and was not included in the “accounting record” exception. ...
FCTD

TDX Exploration & Mining Ltd. v. R., [1999] 4 CTC 148, 99 DTC 5405

R. (1993), 94 D.T.C. 6118 (Fed. T.D.) is reported, at 6121, as having included in his affidavit a reference to the guidelines does not mean that a failure to do so signals a failure by the decision-maker to consider them. ...
FCTD

Ministre Du Revenu National v. Angers, [1999] 4 CTC 158

The sum of $21,857.33 owed by the plaintiff concerned the 1993, 1995 and 1996 taxation years, while the sum of $5,888.39 was for the 1994 taxation year. ...
FCTD

Fegol v. Minister of National Revenue, [1998] 2 C.T.C. 375

F-15, the growing of trees and shrubs for the purpose of a landscape garden business is the production of “agricultural produce grown on a commercial basis”, and whether between 1991 and 1993 the foreclosed land was used for this purpose. ...

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