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Khanna then sought judicial review of that decision with respect to the interest accrued from April 1998 to March 2001. [4]         On March 15, 2002, this Court (on consent) ordered the Minister to give a fresh and independent consideration to the request for interest relief because the person who had considered the initial fairness application had also made the original decision to deny Mr. ... The parties shall bear their own costs.            " Richard G. Mosley "                 Judge FEDERAL COURT NAME OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                          T-453-04 STYLE OF CAUSE:                         SATISH K KHANNA v. AGC PLACE OF HEARING:                    EDMONTON, ALBERTA DATE OF HEARING:                       NOVEMBER 16, 2004 REASONS FOR ORDER AND ORDER:             MOSLEY J. ...

Justice Annis BETWEEN: ANTE JURIC-CIVRO AND TAMARA JANDRIC Applicants and THE MINISTER OF CITIZENSHIP & IMMIGRATION Respondent JUDGMENT AND REASONS I.   ... However, in such circumstances, the standard of review is based upon the factual component, such that the higher standard of deference applies limiting the setting aside of the question only when the error is plain to see (Jean Pierre v Canada (Immigration and Refugee Board), 2018 FCA 97; Housen v Nikolaisen, 2002 SCC 33 at para 36). ... V.   Analysis [13]   The RPD concluded with respect to both Applicants that they had failed to claim protection in a safe third country. ...

The agreement provided that penalty and interest would continue to accrue at the prescribed rates on the unpaid balance. [5]                In a telephone conversation of January 10, 2002, the Applicant made a "fairness request"- a request for relief from making interest and penalty payments- due to the financial hardship experienced by the company. ... This request was denied. [6]                In October 2002, Mr. Kinney suffered a heart attack. ... Canada (Minister of Citizenship and Immigration), [2002] 1 S.C.R. 3, the Supreme Court outlined five factors to consider in determining the nature of procedural fairness. ...

She and her husband sold their assets and property and moved to Canada. [9]                On November 15, 2002, the Respondent submitted an application for an Old Age Security ("OAS") pension. On the application, she indicated that she had lived in Canada from March 3, 1991 to February 29, 1992, and then from October 24, 1994 to the present. [10]            On December 18, 2002, the Respondent was informed that her application for an OAS pension was denied because, based on the date she landed in Canada (October 24, 1994), she did not meet the minimum ten-year residence requirement. [11]            The Respondent replied, on December 29, 2002, saying that she wished to have the decision reconsidered. ... Ding in her appeal. [49]            In her letter of December 29, 2002 in response to the Minister's decision, Mrs. ...

The Court of Appeal upheld the trial decision, 2002 DTC 7462. The doctrine of res judicata provides a sound reason by which to dismiss the present motion of Mr Ross. ... Re Piccott, an unreported 25 October 2002 decision of Madam Justice Heneghan, 2002 FCT 1116, is of no assistance to Mr Ross in that at issue was the effect of a tax certificate which had never been perfected for enforcement as an execution by the issuance of a writ of execution. ... Supreme Court decision of 17 December 2002, 2002 BCSC 1738 (presently under appeal). ...

Whatever the method of tax, it is clear that the recipients ultimately had less pay, net of taxes, than their male counterparts in similar work who had received pay from year to year and who paid annual tax without interest, or without higher marginal tax rates applicable if the payments were taken in a lump sum in 2000. [4]                The complaint of the applicants was filed with the Commission on March 11, 2002 and on March 28 those named as respondents were asked to respond to the complaint. The file was assigned to an investigator on May 2, 2002. The response by the respondents was received in December 2002 and rebuttal to that defence was received in March 2003. ... December 14, 2004                                      FEDERAL COURT    NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                 T-104-04 STYLE OF CAUSE:                                     Public Service Alliance of Canada and Cathy Murphy and The Attorney General of Canada PLACE OF HEARING:                                Ottawa, Ontario DATE OF HEARING:                                   December 9, 2004 REASONS FOR ORDER AND ORDER OF    THE HONOURABLE MR. ...

Canada (Minister of National Revenue), 2003 FC 1207 Date: 20031017 Docket:T-669-02                                                                            Citation: 2003 FC 1207 OTTAWA, ONTARIO, FRIDAY, THIS 17 TH DAY OF OCTOBER, 2003 PRESENT: THE HONOURABLE MADAM JUSTICE SNIDER BETWEEN:                        WILL-SHER CONSTRUCTION LTD.                                                                                                    Appellant                                                    - and- MINISTER OF NATIONAL REVENUE                                                                                                Respondent                      REASONS FOR ORDER AND ORDER SNIDER J. [1]    Will-Sher Construction Ltd., (the "Applicant") operated a coin-operated devices business from 1983 until mid-1997, when the business was sold. ... Nikolaisen, [2002] 2 S.C.R. 235, 2002 SCC 33 "> 2002 SCC 33, [2002] S.C.J. ...

THE DECISION UNDER REVIEW [5]         On 12 June 2003, D.B. Gibson, Director, Halifax Tax Services Office, issued his review of the decision conveyed on 23 December 2002 by J.F. ... The principal amount owing of $16,294.18 was only paid by the Estate in 2002. ... The delay-in-processing issue was covered in April 2002 by the Department which sent the Estate's solicitors a "duplicate" unsigned copy of a letter dated 22 October 2001, purportedly issued by T.A. ...

The Applicant claimed partnership losses and carrying charges in respect of his investment in the partnership in his tax returns for the 1997, 1998 and 1999 taxation years. [5]   On November 19, 2002, the Applicant’s returns for the three years were reassessed (November 2002 Reassessments) and the claims for partnership losses and carrying charges were disallowed. ... As a result of the reassessment, interest charges accrued until the balances owing by the Applicant for 1997 and 1998 were paid in full in August and September 2016, respectively. [6]   The Applicant filed Notices of Objection to the November 2002 Reassessments. ... VII.   Conclusion [37]   The application is dismissed. [38]   Neither party made submissions regarding costs. ...

Plaintiffs                                                                             - and-                                                         HER MAJESTY THE QUEEN                                                                                                                                                    Defendant                                                         REASONS FOR JUDGMENT LEMIEUX J.: A.        ... C.        THE ISSUES [60]            By order dated February 7, 2002, Prothonotary Roger R. ... v.                                                         Her Majesty the Queen                                                           PLACE OF HEARING:              Vancouver, British Columbia DATE OF HEARING:                 April 9 th, 2002 REASONS FOR JUDGEMENT OF: THE HONOURABLE MR JUSTICE LEMIEUX DATED:                                        January 27 th, 2003     APPEARANCES:                                                          Ms. ...