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FCTD

Canada (Attorney General) v. Allard, 2008 FC 1294

P-33 [repealed, 2003, c. 22, s. 2874] (PSEA) (The new PSEA came into effect on December 31, 2005).   ...   [14] On February 17, 2005, the candidates received a letter of invitation to the Knowledge Examination, for which the date was set for March 14, 2005. ...   [16] On June 1, 2005, CSC informed 30 candidates that they had failed this latest step of the process, from which one applicant withdrew. ...
FCTD

Desai v. Canada (Attorney General), 2025 FC 1018

Overview [1] Soeb Desai [Applicant] has a tax debt arising from reassessments related to the 2005 and 2006 taxation years [Reassessments]. ... "Avvy Yao-Yao Go" Judge FEDERAL COURT SOLICITORS OF RECORD   Docket: T-1311-24     STYLE OF CAUSE: SOEB DESAI v THE ATTORNEY GENERAL OF CANADA   PLACE OF HEARING: TORONTO, ONTARIO   DATE OF HEARING: june 4, 2025   JUDGMENT AND REASONS: GO J.   DATED: June 5, 2025   APPEARANCES: Soeb Desai   For The Applicant (ON THEIR OWN BEHALF)   Jesse Epp-Fransen   For The Respondent   SOLICITORS OF RECORD: Attorney General of Canada Toronto, Ontario   For The Respondent     ...
FCTD

Formosi v. Canada Revenue Agency, 2010 FC 326

Justice Hughes     BETWEEN: VINCENT M. FORMOSI Applicant   and   THE CANADA REVENUE AGENCY Respondent     REASONS FOR JUDGMENT AND JUDGMENT   [1]                The Applicant is a Canadian taxpayer. ... Canada (Customs and Revenue Agency), 2005 FCA 153. Reasonableness connotes as stated by the Supreme Court at paragraph 47 …a margin of appreciation within the range of acceptable and rational solutions.   [3]                The Court must, therefore, look at the decision under review and determine if it was “reasonable”. ...   [8]                The Application is dismissed. The Respondent, being successful, is entitled to costs to be fixed at the Column III level.                 ...
FCTD

Tran (Re), 2011 FC 1241

Tran (Re), 2011 FC 1241   Federal Court   Cour fédérale   Date: 20111031 Docket: GST-1463-05 Citation: 2011 FC 1241 BETWEEN:   IN THE MATTER OF THE EXCISE TAX ACT, R.S.C., 1985, c.E-15   and   IN THE MATTER OF AN ASSESSMENT OR ASSESSMENTS BY THE MINISTER OF NATIONAL REVENUE UNER THE EXCISE TAX ACT, AGAINST:               ALEXANDER TRAN (sometime known as QUO DUNG TRAN, DUNG TRAN, QUOC DUNG TRAN AND QUOC TRAN, sometime carrying on business as ASIAN ACUPUNCTURE)                   REASONS FOR ASSESSMENT Johanne Parent, Assessment Officer   [1] On March 11, 2011, the Court ordered that the validity of the Writ of Seizure and Sale dated March 14, 2005, be extended, the whole with costs. ...   [6] The Bill of Costs is allowed for a total amount of $1,377.50.     ... Kirvan Deputy Attorney General of Canada FOR THE APPLICANT     Gibsons LLP Ottawa, Ontario   FOR THE RESPONDENT     ...
FCTD

Easton v. Canada (Revenue Agency), 2017 FC 113

II.                 Facts A.                 Background [6]                In particular:-                      In the spring of 2011, Mr. ... IV.              Submissions of the parties A.                 Mr. Easton [19]            Mr. ... Canada (Customs and Revenue Agency), 2005 FCA 271, 2005 D.T.C. 5489, at para. 20. ...
FCTD

Monsanto v. Canada (Health), 2020 FC 1053

On arrival at the border, an officer of the Canada Border Services Agency (“CBSA”) refused to exempt him from the requirement to quarantine for 14 days under an emergency order made under the Quarantine Act, SC 2005, c 20 due to the COVID-19 pandemic. ... I.   Background and Events Leading to This Motion A.   Quarantine Requirements [5]   The Quarantine Act empowers the Governor in Council (i.e. the Federal Cabinet) to make emergency orders. ... Whether it is truly prohibition or certiorari, the respondents submit that neither one can be obtained on an interlocutory motion under section 18.1 and 18.2, citing Kellapatha v Canada (Immigration, Refugees and Citizenship), 2017 FC 739; Wasylynuk v Canada (Royal Canadian Mounted Police), 2020 FC 962, at paras 66-71; Clifton v Hartley Bay Village Council, 2005 FC 1594. [36]   I do not agree that this Court lacks jurisdiction to grant the applicant the requested remedy on this urgent interlocutory motion. [37]   First, the cases cited by the respondents do not apply directly to the present case. ...
FCTD

Norris v. Canada (Attorney General), 2018 FC 1

Hence, the decision rendered by the Minister’s Delegate under the taxpayer relief provisions must be assessed against the reasonableness standard (Lanno v Canada (Customs and Revenue Agency), 2005 FCA 153; Amoroso v Canada (Attorney General), 2013 FC 157 at para 50; Christie Estate v Canada (Attorney General), 2007 FC 1014 at para 11). ... DATED: january 2, 2018   APPEARANCES: Craig Norris   For The Applicant (ON HIS OWN BEHALF)   Maeve Baird   For The Respondent   SOLICITORS OF RECORD: Attorney General of Canada St. John's, Newfoundland and Labrador   For The Respondent     ...
FCTD

Taylor v. Canada (Revenue Agency), 2014 FC 894

Notably, the Applicant had filed his 1997, 2000, 2004, 2005, 2006, 2007, 2008 and 2009 tax returns late. [19]            The Respondent submits that financial hardship was not before the CRA, and that the officers at both levels of review cited ample evidence of non-compliance that justified the ultimate denial by the Minister of the discretionary relief requested, consistent with both the Act and CRA guidelines. ... V.                 Conclusion [26]            The application is dismissed.  ... FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-478-14   STYLE OF CAUSE: BRUCE GRAEME TAYLOR v CANADA REVENUE AGENCY   PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: September 2, 2014   JUDGMENT AND REASONS: DINER J.   ...
FCTD

Tékadam v. Canada (Citizenship and Immigration), 2017 FC 490

Shore” Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: IMM-4975-16   STYLE OF CAUSE: MAKINY WAFFO TÉKADAM v MINISTER OF CITIZENSHIP AND IMMIGRATION   PLACE OF HEARING: Montréal, Quebec   DATE OF HEARING: May 9, 2017   JUDGEMENT AND REASONS: SHORE J.   DATED: May 11, 2017   APPEARANCES: Hervé Edgard Chrysostome   For the applicant   Suzanne Trudel   For the respondent   SOLICITORS OF RECORD: Hervé Edgard Chrysostome Saint-Hubert, Quebec   For the applicant   William F. Pentney Deputy Attorney General of Canada Montréal, Quebec   For the respondent     ...
FCTD

Chakanyuka v. Canada (Immigration, Refugees and Citizenship), 2017 FC 313

II.                 Background [3]                The Applicants are citizens of Zimbabwe who arrived in Canada on December 14, 2015 and claimed refugee protection in Canada on January 28, 2016. ... III.              Issues and Standard of Review [5]                The Applicants raise the following issues for the Court’s consideration: A.     ... IV.              Analysis A.     Did the Officer err in considering the H&C application of the adult son? ...

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