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FCTD

Paqueo v. Canada (Customs and Revenue Agency), 2005 FC 38

Canada (Customs and Revenue Agency), 2005 FC 38 Date: 20050114 Docket: T-1625-02 Citation: 2005 FC 38 BETWEEN:                                                            CHARLES PAQUEO                                                                                                                                           Applicant                                                                            and                                    CANADA CUSTOMS AND REVENUE AGENCY                                                                                                                                      Respondent                                                         REASONS FOR ORDER HARGRAVE P. [1]                 The Notice of Application filed 26 September 2002, giving rise to this judicial review, is a lengthy single-spaced document, which is not easy to either read or to understand. ... ; and                   2)          what steps is the plaintiff now proposing to move the matter forward? ... The Respondent notes that the last step in this proceeding was the Respondent's filing of his affidavit, 6 December 2002 and thus, by Rule 309, Mr Paqueo's record was due to be served and filed by 15 January 2003: Mr Paqueo's record is now some two years late. ...
FCTD

McCrea v. Canada, 2019 FC 1181

Both times I trusted their judgment and decisions. [15]   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. [16]   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 APRIL DALRYMPLE   PLACE OF HEARING: Ottawa, Ontario JUDGMENT AND REASONS: MADAM PROTHONOTARY mandy aylen   DATED: September 17, 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   April Dalrymple For herself For The CLAIMANT     ...
FCTD

McCrea v. Canada, 2019 FC 1426

As the Claimant’s claim for compensation does not relate to a period of time in which she was receiving parental benefits, the Claimant does not meet the class definition. [19]   Second, 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 CAROLYN BOWEN   PLACE OF HEARING: Ottawa, Ontario JUDGMENT AND REASONS: MADAM PROTHONOTARY mandy aylen   DATED: NOVEMBER 14, 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   Carolyn Bowen For herself For The CLAIMANT     ...
FCTD

Canada (National Revenue) v. Stankovic, 2018 FC 462

See R v Jarvis, 2002 SCC 73 at para 99 [Jarvis]. This Court has observed that “[a]n audit is not a criminal process but an administrative one which does not trigger the implication of Charter rights”: Stanfield v Canada (Minister of National Revenue), 2005 FC 1010 at para 35 [Stanfield]. ... “James Russell” Judge Schedule “A”           FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1888-16   STYLE OF CAUSE: MINISTER OF NATIONAL REVENUE V BILJANA STANKOVIC   PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: April 12, 2018   ORDER AND REASONS: RUSSELL J.   DATED: April 30, 2018   APPEARANCES: Jack Warren Cédric Renaud-Lafrance For The Applicant   Nathaniel Hills For The Respondent   SOLICITORS OF RECORD: Attorney General of Canada Toronto, Ontario   For The Applicant   Rotfleisch & Samulovitch Professional Corporation Toronto, Ontario   For The Respondent     ...
FCTD

McCrea v. Canada, 2019 FC 1349

As such, the only submission that I have from the Claimant are the grounds for review detailed in paragraph 14 above. [16]   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 SUE CAMPOS   PLACE OF HEARING: Ottawa, Ontario JUDGMENT AND REASONS: MADAM PROTHONOTARY mandy aylen   DATED: oCTOBER 28, 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   Sue Campos For herself For The CLAIMANT     ...
FCTD

Robitaille v. Canada, 2024 FC 91

Hervieux-Payette, [2002] R.J.Q. 1669 (C.A.)). In other words, we must ask whether an ordinary person would believe that the remarks made, when viewed as a whole, brought discredit on the reputation of another person. ... The Court also wishes to thank the parties for their patience and understanding in anticipation of this judgment.   ... Costs in the amount of $2,500.00 are awarded to the defendant. b “Alexandra Steele” b Associate Judge         Certified true translation Sebastian Desbarats   FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1151-20 STYLE OF CAUSE: SYLVIE ROBITAILLE v HIS MAJESTY THE KING PLACE OF HEARING: MontrEal, QuEbec DATE OF HEARING: MAY 24, 2023 JUDGMENT AND REASONS: STEELE aj DATED: JANUARY 19, 2024 APPEARANCES: Sylvie Robitaille ON HER OWN BEHALF Marieke Bouchard FOR THe defendant HIS MAJESTY THE KING SOLICITORS OF RECORD: Shalene Curtis-Micallef Deputy Attorney General of Canada Ottawa, Ontario for the defendant HIS MAJESTY THE KING     ...
FCTD

Taxpro Professional Corporation v. Canada (National Revenue), 2011 DTC 5036 [at at 5635], 2011 FC 224

Justice Mandamin     BETWEEN:   TAXPRO PROFESSIONAL CORPORATION AND HARI NESATHURAI       Applicant   and       THE MINISTER OF NATIONAL REVENUE         Respondent                    REASONS FOR JUDGMENT AND JUDGMENT   [1]                The Applicant, a lawyer and his professional corporation, seeks, among other remedies, an Order setting aside the Respondent’s requirement to provide information and documents relating to the Applicant’s client, a Canadian corporate taxpayer, 1082955 Ontario Limited ... It does not involve a balancing of interests on a case by case basis: Lavallee, Rackel & Heintz v Canada (Attorney General) 2002 SCC 61, [2002] 3 S.C.R. 209 at para 36 (Lavallee, Rackel & Heinz) ... In Belgravia Investments Ltd v R, 2002 FCT 649, Justice Heneghan stated at paras 44-46:  In Susan Hosiery Ltd., supra, the Exchequer Court distinguished between documents and the facts contained in those documents, for the purpose of recognizing privilege. ...
FCTD

Canada (Minister of National Revenue) v. Hydro-Québec, 2018 FC 622

Jarvis, 2002 SCC 73; [2002] 3 SCR 757 [Jarvis], paragraph 54). The first decision worthy of attention is Canadian Bank of Commerce v. ... The requirement called for the name, date of birth, address, telephone number, member code, certificate number, social insurance number and the list of properties sold by each targeted member for 2002 to 2004. [52]   It was the judge’s opinion that there was an ascertainable group within the meaning of the ITA. ... DATED: June 15, 2018   WRITTEN REPRESENTATIONS BY: Martin Lamoureux   For the APPLICANT   SOLICITORS OF RECORD: Attorney General of Canada Ottawa, Ontario   For the applicant     ...
FCTD

Canada v. Callidus Capital Corporation, 2015 FC 977

Cheese Factory is or was the registered owner of properties municipally known as 680 Bishop Street, Cambridge, Ontario (the Bishop Property ”) and 181 Pinebush Road, Cambridge, Ontario (the Pinebush Property ”). 2.         ... Pursuant to the terms of the Forbearance Agreement and a Blocked Accounts Agreement dated November 9, 2011 (the Blocked Accounts Agreement ”), Cheese Factory also agreed to open blocked accounts (the Blocked Accounts ”) at Royal Bank of Canada (“ RBC ”) and to deposit all funds received from all sources into the blocked accounts. 13.       ... The same is true of the decisions in Royal Bank v Sparrow Electric Corp, [1997] 1 S.C.R. 411 and First Vancouver Finance v Minister of National Revenue, 2002 SCC 49 (“ First Vancouver ”). ...
FCTD

Sioco v. Canada (Citizenship and Immigration), 2019 FC 1286

III.   Facts [4]   Ms. Macata Castillo was born in the Philippines on September 10, 1983.   ... The Respondent also extensively cites pre- Kanthasamy jurisprudence emphasizing the exceptional nature of H&C relief: Legault v Canada (Minister of Citizenship and Immigration), 2002 FCA 125 at paras 15-20; Serda v Canada (Minister of Citizenship and Immigration), 2006 FC 356 at para 20; Ramirez v Canada (Minister of Citizenship and Immigration), 2006 FC 1404 at paras 51-52; Chieu v Canada (Minister of Citizenship and Immigration), [2002] SCJ No 1. [23]   I agree with the Applicant.   ... DATED: October 10, 2019   APPEARANCES: Dov Maierovitz   For The Applicant   Alex Kam   For The Respondent   SOLICITORS OF RECORD: EME Professional Corp Barristers and Solicitors Toronto, Ontario   For The Applicant   Attorney General of Canada Toronto, Ontario   For The Respondent     ...

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