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FCTD

Canada (Customs and Revenue Agency) v. Kapadia, 2005 FC 1568

In connection with the second placement criterion, the Manager chose to consider 6 of the 10 "qualification factors" from the assessment stage. ...
FCTD

Dort (Estate) v. Canada (Minister of National Revenue), 2005 FC 1201

Gibson's decision is not reviewable. [23]            There must be at least some causal connection between the mental distress and an inability to act. ...
FCTD

Marrazza, Re, 2004 FC 139

The distinction is an important one to make, for if proceedings have to be served in connection with a garnishment or division of a family estate, or concurrently with any other remedy, it is better to serve the proceedings on the issuing trustee, not the issuer's agent. ...
FCTD

1134166 Ontario Ltd. v. Canada (Minister of National Revenue), 2004 FC 949

The Plaintiffs' Administrative Appeal requested that the penalty of $1,149,557.55 imposed in the Notice be cancelled. [9]                On or about September 26, 2000, 44 separate counts relating to 22 separate import transactions were filed by Her Majesty the Queen against the Plaintiffs in the Ontario Superior Court of Justice, pursuant to subsections 153(a), 153(c) and section 160 of the Customs Act alleging that SIMA anti-dumping duties totalling $557,815.07 were evaded by the Plaintiffs in the period July 1997 through December 1997. [10]            On May 29, 2001, the Plaintiffs pleaded guilty to committing an offence under subsection 153(a) of the Customs Act, in connection with four of the 44 counts, and paid fines totaling $175,000.00: $50,000.00 for each one of the corporate Plaintiffs and $25,000.00 for the individual Plaintiff Jiang Tao Wang. ...
FCTD

Girard v. Canada (Customs and Revenue Agency), 2001 FCT 295

In my view, it is sufficient, save in exceptional cases, to simply allow the applicant to make written representations... [20]            In the case at bar the plaintiff had an opportunity, in connection with his request to cancel interest, to make written representations and present his arguments on two occasions, at the time of his initial request and at the time of his application for a review. ...
FCTD

Wic Premium Television Ltd. v. Levin, 2001 FCT 1042

In support of that contention, the Plaintiff points to the lack of documentary evidence, including corporate records filed with the appropriate public Registries, which might show a connection between Mr. ...
FCTD

Hundal v. Canada (Minister of National Revenue), docket T-1029-99

The Minister saw no causal connection between those circumstances and the 1997 tax liability. ...
FCTD

Boudreault v. Canada (Customs and Revenue Agency), 2002 FCT 84

Government of Canada, [1982] 2 S.C.R. 2, McIntyre J. of the Supreme Court of Canada said in this connection: [8]... ...
FCTD

Bisaillon v. Canada, docket T-291-99

Secondly, pursuant to s. 24 of the Charter, the plaintiffs asked the Court to rule that s. 231.2(1) of the Act is of no force or effect as it authorizes unreasonable seizures within the meaning of s. 8 of the Charter. [2] [6]            This is the background against which the plaintiffs are seeking, by the time their action is heard, a stay of the request for information and documents. [7]            In their brief filed in connection with this motion the defendants made a preliminary objection, that the motion was inadmissible simply because the interlocutory remedy sought can only be obtained in an application for judicial review, not in the course of an action against the Crown. ...
FCTD

Canada v. Coté, docket T-104-91

M.N.R. (1967), 67 D.T.C. 5235, the Exchequer Court of Canada gave the following ruling as to the meaning to be given to an allowance as opposed to a reimbursement in connection with a provision of the Income Tax Act, at 5243 and 5244:         ... ...

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