Search - 2005年 抽纸品牌 质量排名

(the “ Act ”) to cancel or waive some or all of a penalty or interest otherwise payable under the Act. ... 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). ... V.                  Conclusions [31]            The application for judicial review is allowed. ...

Reasons should be drafted to permit an applicant to understand why a decision was made and not to insulate that decision from judicial scrutiny: Lorne Sossin, “From Neutrality to Compassion: The Place of Civil Service Values and Legal Norms in the Exercise of Administrative Discretion” (2005), 55 UTLJ 427. [17]   In one instance, as an example, the Officer states: I have not been provided any objective evidence to substantiate this would not be available to all of the applicants upon their return to Nigeria. ... THE MINISTER OF CITZENSHIP AND IMMIGRATION   PLACE OF HEARING: TORONTO, Ontario   DATE OF HEARING: NOVEMBER 21, 2019   JUDGMENT AND REASONS: BROWN J.   DATED: NOVEMBER 26, 2019   APPEARANCES: Natalie Domazet Rylee Raeburn-Gibson   For The applicants   Gordon Lee For The respondent   SOLICITORS OF RECORD: Mamann, Sandaluk & Kingwell LLP Migration Law Chambers Toronto, Ontario   For The applicants   Attorney General of Canada Toronto, Ontario   For The respondent     ...

Canada (Minister of Citizenship and Immigration), 2005 FC 1356, at paragraph 19). ... ORDER THIS COURT’S JUDGMENT is that: 1.       The application for judicial review is dismissed; 2.       ... Pentney Deputy Attorney General of Canada Montréal, Quebec For the Respondent   ...

Because the granting of relief is discretionary, and not as of right, this points to a more deferential standard of review: Lanno v Canada (Customes & Revenue Agency), 2005 FCA 153 at para 6. ... FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1310-19   STYLE OF CAUSE: SEAN SHEA v ATTORNEY GENERAL OF CANADA   PLACE OF HEARING: Toronto, Ontario (VIA VIDEOCONFERENCE)   DATE OF HEARING: November 9, 2020   JUDGMENT AND REASONS: FUHRER J.   DATED: january 14, 2021   APPEARANCES: Sean Shea   For The Applicant (ON HIS OWN BEHALF)   Kevin Dias   For The Respondent   SOLICITORS OF RECORD: Attorney General of Canada Ottawa, Ontario   For The Respondent     ...

Canada (Citizenship and Immigration), 2024 FC 936   Date: 20240618 Docket: IMM-1683-22 Citation: 2024 CF 936 Montréal, Quebec, June 18, 2024 PRESENT: Mr. ... It can reject evidence if it is inconsistent with the probabilities affecting the case as a whole, or where inconsistencies are found in the evidence […]. ... Indeed, implausibility findings should only be made in the clearest of cases and with showing sensitivity to cultural differences, and the RAD must always sufficiently set out its reasons for making such findings (Alhaj v Canada (Citizenship and Immigration), 2018 FC 98 at para 14; Rahal v Canada (Citizenship and Immigration), 2012 FC 319   at para 44; Kiyarath v Canada (Minister of Citizenship and Immigration), 2005 FC 1269 at para 22). ...

Plaintiffs   and HER MAJESTY THE QUEEN, THE MINISTER OF AGRICULTURE AND AGRI-FOOD AND THE CANADIAN FOOD INSPECTION AGENCY Defendants   JUDGMENT AND REASONS   TOC \o "1-4" \h \z \u I.   ... II.   Background – Honeybees [10]   Canada’s winter climate, especially in the northern regions, is hostile to bees. ... The proposed class included “all Alberta residents who claimed that, between 1996 and 2005, they owned residential lands contiguous to Wabamun Lake and that their use and enjoyment of the lands were adversely affected…” [65]   The motion judge found that the class definition was subjective because it included only residents who claimed that their enjoyment and use of their land was adversely affected. ...

The plaintiff has been in business since 2005.   It appears to still be a going concern.   ... DATED: October 31, 2019   APPEARANCES: Tom C. Stepper   For The Plaintiff   Alexander Gloor Luke Robert   For The Defendants   SOLICITORS OF RECORD: Tom C. Stepper Professional Corporation Calgary, Alberta   For The Plaintiff   Gowling (WLG) Canada LLP Ottawa, Ontario For The Defendants     ...

La notion est visée dans des formulations générales, impersonnelles ou comportant des pronoms ou adjectifs indéfinis.  […] contribuables  Sont comprises parmi les contribuables toutes les personnes, même si elles ne sont pas tenues de payer l’impôt.      FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-908-23   STYLE OF CAUSE: THE MINISTER OF NATIONAL REVENUE v JÜRGEN SCHREIBER   PLACE OF HEARING: Toronto, Ontario   DATE OF HEARING: September 19, 2023   JUDGMENT AND REASONS: MCVEIGH J.   DATED: may 13, 2024   APPEARANCES: Rita Araujo Peter Swanstrom   For The Applicant   Molly Luu Justin Ng   For The Respondent   SOLICITORS OF RECORD: Attorney General of Canada Toronto, Ontario   For The Applicant   Miller Thomson LLP Toronto, Ontario   For The Respondent     ...

Canada (Minister of National Revenue- M.N.R.), [2005] F.C.J. No. 774, 2005 FC 639, ¶ 2, "The incentive for making voluntary disclosures of past omissions under this program is that if full disclosure is made to the satisfaction of [the Agency] then the discretion of the Minister may be exercised so as to waive all or part of the penalties that otherwise could be imposed". [12]            Under the provisions of paragraph 6 of the VDP, there are four conditions that must be satisfied in order for there to be a valid voluntary disclosure. ... Post-decision Events [68]            By way of "Notices of Amendment" dated February 7, 2005, Mr. ... Canada Customs and Revenue Agency, [2005] F.C.J. No. 714, 2005 FCA 153, the standard of review applicable to such decisions is that of reasonableness. ...

He made partial payments in 2003, and no payments were received for 2005 or 2006. ... In this case, instalments were due for the years 2003 and 2005 to 2008. ... Laval, Quebec   FOR THE APPLICANT Department of Justice Canada Quebec Regional Office Montréal, Quebec   FOR THE RESPONDENT   ...