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Canada, 2003 FCT 102                                                                                                                                             Date: 20030130                                                                                                                                        Docket: T-2124-02 Montréal, Quebec, January 30, 2003 Present:           The Honourable Mr. ... " (c) "[translation] all documents, including authorizations, powers of attorney, transfers by mail or by telegram... that are known to concern or to have concerned the entries and transactions appearing in the statements demanded in paragraphs (a) and (b) above". [4]         The letter of requirement dated November 25, 2002, includes an appendix that reads as follows: [translation] This appendix is an integral part of the Letter of Requirement concerning the supply and production of documents attached hereto. ... JUSTICE LEMIEUX DATED:                                   January 30, 2003 APPEARANCES: Josée Cavalancia                                                               FOR THE PLAINTIFF Maria-Grazia Bittichesu                                                    FOR THE DEFENDANTS SOLICITORS OF RECORD: Brouillette, Charpentier, Fortin                           FOR THE PLAINTIFF Montréal, Quebec Morris Rosenberg                                                              FOR THE DEFENDANTS Deputy Attorney General of Canada Montréal, Quebec ...

Bouchard’s behaviour had deteriorated in the previous year, particularly in December 2002 and January 2003. ...   [11] Mr. Bouchard reacted poorly to what he saw as an attempt to deprive him of the benefit of the judgment obtained in December 2002. ...   [31] There was also reference to the twelve observation reports on file dating from May, June, August, and September 2002. ...

The grammatical and ordinary sense of words in a statutory provision is not determinative, rather, the section must be read in its entire context and that: “This inquiry involves examining the history of the provision at issue, its place in the overall scheme of the Act, the object of the Act itself, and Parliament’s intent both in enacting the Act as a whole, and in enacting the particular provision at issue” (Chieu v Canada (Minister of Citizenship and Immigration), 2002 SCC 3 at para 34). [70]   With respect to interpreting the ITA, in Markevich the Supreme Court of Canada stated: [14]   There is no authority to support the proposition that the ITA is a complete code that cannot be informed by laws of general application. ... FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-868-19   STYLE OF CAUSE: ELIZABETH HARRISON v THE MINISTER OF NATIONAL REVENUE   PLACE OF HEARING: BY VIDEOCONFERENCE USING ZOOM   DATE OF HEARING: JUNE 16, 2020   judgment and reasons: STRICKLAND J.   DATED: July 21, 2020   APPEARANCES: David R. Davies and Jennifer Flood   For The Applicant   Jason Levine and Julio Paoletti   For The Respondent   SOLICITORS OF RECORD: Thorsteinssons LLP Tax Lawyers Vancouver, British Columbia   For The Applicant   Attorney General of Canada Department of Justice Vancouver, British Columbia   For The Respondent     ...

In that affidavit, Denny outlined further reasons for her refusal including: ·           that the information was of a nature that implied that other automobile dealers and others may have been involved in a scheme to defraud the Minister of tax revenues; ·           some of the information was references to other information. ·           some of the information might be competitively sensitive and that reputations might be damaged. ·           some of the information would not assist the Applicant in understanding and challenging the assessment. [13]             However, prior to making the decision to refuse release, internal communication between CRA officials, particularly the e-mail of June 10, 2003, expressed concern about the class of information: that it came from third parties to CRA. ... L'octroi de pouvoirs, de droits, d'autorisations ou de facultés s'exprime essentiellement par le verbe « pouvoir » et, à l'occasion, par des expressions comportant ces notions. [28]             It is recognized in Sullivan R., Sullivan and Driedger On the Construction of Statutes (2002 Butterworths Canada 4 th ed) at p. 56-60 that the use of the word "may" implies discretion but does not preclude obligation: The interpreter must determine whether there is anything in the statute or in the circumstances that expressly or impliedly obliges the exercise of the power. [29]             As noted by the author, there are many cases in which the courts have found that the power conferred by "may" is coupled with a duty once all the conditions for the exercise of the power have been met. ... FEDERAL COURT NAME OF COUNSEL AND SOLICITORS OF RECORD DOCKET:                                           T-2195-03 STYLE OF CAUSE:                           SCOTT SLIPP NISSAN LIMITED                                                             and                                                             ATTORNEY GENERAL OF CANADA PLACE OF HEARING:                     Halifax, Nova Scotia DATE OF HEARING:                       April 6, 2005 REASONS FOR ORDER:                The Honourable Mr. ...

Applicants                                                                            and                                                             REVENUE CANADA CUSTOMS, EXCISE & TAXATION, GST DEPARTMENT                                                                                                                                       Respondents                                             REASONS FOR ORDER AND ORDER [1]                This is an application for judicial review of the decision of a delegate of the Minister of National Revenue ("Minister"), dated May 9, 2002. ... However, CCRA did not grant the applicant relief from the penalties assessed on his GST account for the period January 1, 1995 to December 31, 2001. [9]                CCRA determined, after reviewing a report from the GST Fairness Review Committee dated January 15, 2002, that due to the financial hardship faced by the applicant as well as the disruption, personally and to the applicant's company, caused by the death of Ms. ... " Richard G. Mosley "    F.C.J.                                      ...

The accountant also requested that the tax years 1997 through 2002 likewise be reassessed on the basis that the business should have been reported as a sole proprietorship belonging to Patricia Maloshicky. ...    [5]                The three taxation years subject to the Fairness Package are 1997, 1998 and 1999. [6]                In a decision set out in letters dated 27 October 2004, Ms. ... He requested that the years 1997 through 2002 be readjusted. Since the years 1997 through 1999 were otherwise timebarred, he invoked the "Fairness Package". ...

Preliminary Issue [2]   The Applicants are self-represented and they did not appear at the hearing of this judicial review.   ... [15]   The Applicants allege that the Visa Officer failed to consider the relevant evidence they provided in support of their request for TRVs.   ... On judicial review this Court cannot reweigh the evidence that was before the Visa Officer (Canada (Citizenship and Immigration) v Khosa, 2009 SCC 12 at para 61). [22]   Further, to the extent the Visa Officer found there was insufficient evidence to satisfy his concerns, there is no obligation on the Visa Officer to follow up with the Applicants for additional information (Qin v Canada (Minister of Citizenship and Immigration), 2002 FCT 815 at para 7, as referenced in Dhillon v Canada (Citizenship and Immigration), 2009 FC 614 at para 1). [23]   Overall, the Applicants have not identified any error by the Visa Officer.   ...

V.   Issues [19]   The Applicants submit that the application raises the following issues: 1.   ... Nikolaisen, 2002 SCC 33 (CanLII) at paragraph 25, [2002] 2 S.C.R. 235 [Housen]. ... Nikolaisen, 2002 SCC 33 (CanLII) at para. 25, [2002] 2 S.C.R. 235. In Housen, the discussion with respect to the standard of review of inferences of fact arose in the context of a decision of a judge after a trial, but the same considerations apply equally to the review of an administrative tribunal’s role as a finder of fact and a maker of inferences of fact. ...

/maternity leave/paternity leave benefits for a year commencing December 2004. [17]   I have reviewed the additional written submissions filed by the Claimant, the documentation produced by ESDC in accordance with Section 8.04 of the Settlement Agreement and the written submissions filed by ESDC. [18]     As detailed above, in order to meet the class definition, the Claimant must have “applied for sickness benefits in respect of an illness, injury or quarantine” during the period of March 3, 2002 to March 23, 2013. ... “Mandy Aylen” Prothonotary FEDERAL COURT SOLICITORS OF RECORD   Docket: T-210-12   STYLE OF CAUSE: JENNIFER MCCREA V. HER MAJESTY THE QUEEN IN RIGHT OF CANADA and GILDA DEHDEZI   PLACE OF HEARING: Ottawa, Ontario JUDGMENT AND REASONS: madam prothonotary mandy aylen   DATED: September 4, 2019   SOLICITORS OF RECORD: Steven J Moreau Cavalluzzo LLP Barristers and Solicitors Toronto, Ontario   For The Applicant   Christine Mohr Ayesha Laldin Attorney General of Canada Toronto, Ontario For The Respondent   Gilda Dehdezi For herself For The CLAIMANT     ...

There, he met his ex-wife, a Canadian, in 2002. Following their marriage in 2005, she sponsored him for Canadian permanent residence and Mr. ... They divorced in June 2008. [3]   Mr. Zhang met his current wife in China in 2002 and began dating the next year. ... DATED: November 20, 2019   APPEARANCES: Dov Maierovitz   For The Applicant   Suzanne Bruce   For The Respondent   SOLICITORS OF RECORD: Dov Maierovitz Barrister and Solicitor Toronto, Ontario   For The Applicant   Attorney General of Canada Toronto, Ontario   For The Respondent     ...