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FCTD

Kouassi v. Canada (Citizenship and Immigration), 2016 FC 1398

Canada (Minister of Citizenship and Immigration), 2005 SCC 40, at paragraph 38. ... DATED: DECEMBER 20, 2016   APPEARANCES: Camille Clamens   FOR THE APPLICANT   Evan Liosis   FOR THE RESPONDENT   SOLICITORS OF RECORD: Camille Clamens Montréal, Quebec   FOR THE APPLICANT   William F. Pentney Deputy Attorney General of Canada Montréal, Quebec   FOR THE RESPONDENT     ...
FCTD

Christen v. Canada (Revenue Agency), 2021 FC 1440

Gagnon with the required tax forms and an estimate of unreported foreign income between 1974 and 2005. ... Costs are awarded to the respondent and calculated according to Column III of Tariff B of the Federal Courts Rules. Elizabeth Walker Judge Certified true translation Michael Palles FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-3-17   STYLE OF CAUSE: BOREL CHRISTEN, CLAIRE v CANADA REVENUE AGENCY   PLACE OF HEARING: HELD BY VIDEOCONFERENCE   DATE OF HEARING: JUNE 23, 2021   JUDGMENT AND REASONS WALKER J.   DATED: DECEMBER 17, 2021   APPEARANCES: Yacine Agnaou   For the applicant   Louis Sébastien Marie-Aimée Cantin   For The Respondent   SOLICITORS OF RECORD: Dupuis Paquin Attorneys at Law Laval, QC   For the applicant   Attorney General of Canada Montréal, QC   For The Respondent       ...
FCTD

Casilimas Murcia v. Canada (Citizenship and Immigration), 2019 FC 1182

  [2]   The applicants are a couple and are citizens of Colombia who lived in the city of Bogota. ... II.   RPD decision [17]   The RPD held hearings on January 6 and 9, 2017. ... DATED: septembEr 17, 2019   APPEARANCES: Cristian Roa-Riveros   FOR THE APPLICANTS Isabelle Brochu   FOR THE RESPONDENT SOLICITORS OF RECORD: Cristian Roa-Riveros Counsel Montréal, Quebec   for the applicants Attorney General of Canada Montréal, Quebec   FOR THE RESPONDENT   ...
FCTD

Burlacu v. Canada (Attorney General), 2019 FC 1215

He has brought this application pursuant to section 18.1 of the Federal Courts Act, RSC 1985, c F-7 and section 51.2 of the Public Servants Disclosure Protection Act, SC 2005, c 46 [PSDPA]. ... III.   The Public Servants Disclosure Protection Act, SC 2005, c 46 [11]   The PSDPA creates a disclosure regime that is intended to advance the public interest and enhance public confidence in the integrity of public servants by establishing effective procedures for the disclosure of wrongdoing, protecting those public servants who disclose wrongdoing and establishing a code of conduct for the public sector (preamble to the PSDPA). [12]   Section 8 of the PSDPA defines wrongdoing. ... DATED: SEPTEMBER 24, 2019   APPEARANCES: Alexandru-Ioan Burlacu   For The Applicant (ON HIS OWN BEHALF)   Emma Skowron Helene Robertson   For The Respondent   SOLICITORS OF RECORD: Attorney General of Canada Toronto, Ontario   For The Respondent     ...
FCTD

Cloth v. Canada (Attorney General), 2023 FC 1327

Barrs due to an amendment in 2005 that imposed a limitation on relief to the previous ten-year period. ... CLOTH v ATTORNEY GENERAL OF CANADA   PLACE OF HEARING: MontrEal, Quebec   DATE OF HEARING: September 19, 2023   JUDGMENT and reasons: KANE J.   DATED: october 4, 2023   APPEARANCES: Guy Du Pont and Anne-Sophie Villeneuve   For The Applicant   Louis Sébastien and Kloé Sévigny   For The Respondent   SOLICITORS OF RECORD: Davies Ward Philips & Vineberg LLP Barristers and Solicitors Montréal, Quebec   For The Applicant   Attorney General of Canada Montréal, Quebec   For The Respondent     ...
FCTD

Canada (National Revenue) v. RBC Life Insurance Company, 2011 FC 1249

Respondent                 Docket: T-485-10 AND BETWEEN:   LE MINISTRE DU REVENUE NATIONAL       Applicant   and       INDUSTRIELLE ALLIANCE ASSURANCE ET SERVICES FINANCIERS INC.       ... [Sherwood Dash Inc v Woodview Products Inc, [2005] OTC 1061, 2005 at paras 39-40]   ii.         ...   [49]            In Nadler Estate v Canada (Attorney General), 2005 FC 935, [2005] 4 CTC 7, Justice Johanne Gauthier noted that “The Act does not require that the third party from whom the information is sought be given any details as to the purpose of the Requirement” (at para 9) and was satisfied that the Requirement at issue was valid because “The Requirement properly indicates the name of the taxpayer concerned, refers to the appropriate enabling provision and gives a description of the information required which is sufficient to enable Canada-Israel Securities Ltd. to prepare its response” (at para 9) ...
FCTD

ColasCanada Inc. v. Canada (National Revenue), 2014 DTC 5076 [at at 6991], 2014 FC 452

ColasCanada also raises issues of financial hardship in relation to the immediate payment of 50% of any amounts assessed by the Minister, pursuant to subsection 225.1(7) and (8) of the Act, if the notices of assessments are issued in conformity of the draft assessments. 8   1       The draft assessments for the taxation years ending December 31, 2005, 2006 and 2007 are found at Exhibit 1 to the Affidavit of Wei-Min Hum dated September 13, 2013, p. 7 of Respondent’s motion record. 2       RSC 1985 c 1 (5 th  supp.). 3       Notice of application at par. 1. 4       Notice of application at par. 1 and 3(aa). 5       Notice of application at par. 3(a) and par. 3(dd). 6       Notice of application at par. 3(a), 3(b), 3(v), 3(y), 3(bb), 3(pp) to 3(mm). 7       Notice of application at par. 3(a) and 3(b). 8       Notice of application at par. 3(c) and 3(nn). [13]            The actual paragraphs in the notice of application that essentially support the above factual background and that the Court is particularly mindful of read as follows: 1.         ... “Richard Morneau” Prothonotary   FEDERAL COURT SOLICITORS OF RECORD Docket: T-1363-13         STYLE OF CAUSE: COLASCANADA INC. ... Pentney Montréal, Quebec   For The Respondent       ...
FCTD

Canadian Association of Refugee Lawyers v. Canada (Citizenship and Immigration), 2019 FC 1126

Paragraph 74(d) permits an appeal of a judgment of the Court “if, in rendering judgment, the judge certifies that a serious question of general importance is involved and states the question.” [36]   In Edwards v Canada (Minister of Citizenship and Immigration), 2005 FCA 176, at para 10 [Edwards], the Federal Court of Appeal explicitly stated that an appeal of an interlocutory order is not possible even if a judge certifies a question. ... The sacrosanct principle of “s/he who hears must decide” on the facts in dispute cannot be sacrificed on the altar of achieving greater consistency and efficiency in decision-making. [144]   I recognize that the conclusion I have reached above is different from the conclusion reached by Justice Harrington in Barrantes Barrantes v Canada (Minister of Citizenship and Immigration), 2005 FC 518 at paras 5–15. ... Please note that   EXCOM and DC RPD are aware.   RAD and RPD decisions will have to be translated and sanitized.   A comms strategy will be required.   NDP will have to be amended.   RAD and RPD members will have to be notified.   Deadline is asap, but no later than end of October. ...
FCTD

Bouchard v. Canada (Attorney General), 2009 FC 249

Justice Harrington   BETWEEN: BERTRAND BOUCHARD Applicant   and       ATTORNEY GENERAL OF CANADA   Respondent   REASONS FOR ORDER AND ORDER   [1]                On the one hand, Mr. ... Quebec (Attorney General), 2005 SCC 52, [2005] 2 S.C.R. 564, the Court held that the concept of equitable set‑off is inapplicable in bankruptcy in Quebec ... As stated in Baudoin and Jobin’s Les obligations, 6th ed.., (Cowansville, Quebec: Éditions Yvon Blais, 2005), at paragraph1045: [translation] Quebec law has always recognized that legal compensation cannot operate with respect to support, which is exempt from seizure.” ...
FCTD

APL Properties Limited v. Canada (Attorney General), 2013 FC 449

  [3]                The applicant was audited by the Canada Revenue Agency (the “CRA”) in 2007 with respect to the 2005 taxation year. ... Disallowing the transaction in 2005 produced arrears in the amount of $3,564,549.57, of which $848,722.88 was interest ... The applicant claimed that the capital losses during taxation year 2005 that were disallowed by the respondent, pursuant to subsection 245(2) of the Act, should have been granted. ...

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