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FCTD

Pava v. Canada (Citizenship and Immigration), 2019 FC 1239

The brother’s complaints about his treatment following surgery to remove his appendix did not establish any connection to his ethnicity. ...
FCTD

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

In fact, the connection that the applicants sought to make between their situation, the telephone call, the theft of their computer and their profile as high-ranking social leaders was not established to the satisfaction of either the RPD or the RAD. [97]   Ultimately, it was not unreasonable to conclude that the evidence did not establish that the applicants’ involvement in land restitution cases was as significant as that of individuals who, according to the objective documentation, risk persecution. [98]   The RAD analyzed the RPD’s decision against a standard of correctness. ...
FCTD

Iamgold Corporation v. Hapag-Lloyd Ag, 2019 FC 1514

Schwampe that there is no connection between the activity at issue in this case and the storage of cargo following an ocean voyage. ...
FCTD

Productions GFP (III) Inc. v. Canada (Attorney General), 2019 FC 1613

What is more, and at the risk of repeating myself, the Minister’s role was not to qualify the Production, but rather to ensure that it did not fall under one of the excluded production categories in the Regulations. [60]   Referring to the wording of the Regulations, the Court of Appeal notes that the exclusion of a production “in respect of” (in French “ comportant ”) a game, questionnaire or contest has a very broad scope, since “in respect of” “was probably the widest of any phrase intended to convey some connection between two related subject matters” (Zone 3, at para 32). ...
TCC

Callaghan v. The Queen, 2020 TCC 28 (Informal Procedure)

Several of their invoices in the year are to the Canadian Southern BBQ Association where they would bill minimal amounts simply to be able to be there and make connections- see pages 97 and 98 of the transcript. [25] Scaling up a lot would take further efforts. [26] $12,983.71 minus $1,770.68 in business use of the home for the current years. ...
TCC

Jacqueline Marriott v. Minister of National Revenue, [1991] 1 CTC 2379, 91 DTC 434

Markou had owned the subject property; he had never heard of a Joseph Marlowe in connection with this property. ...
FCA

Blue Bridge Trust Company Inc. v. Canada (National Revenue), 2021 FCA 62

The Minister has established a procedure for examining requests for assistance from requiring States, which he says complies with the principles governing these agreements. [8] In 2011, France adopted the Loi n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 (Loi rectificative de 2011), whose apparent purpose was to reform the taxation of assets by broadly rebalancing wealth taxation methods, in particular by adapting the solidarity tax on wealth (ISF) and by introducing a sui generis levy. [9] The appellant is a trustee of Canadian Trusts that have been the subject of 14 requirements for information sent by France in connection with audits of its tax services involving 11 French residents. ...
TCC

Van Lathing & Holding Co. v. R., [1996] 2 CTC 2008, [1997] DTC 129

Van Vugt in connection with his personal farming on the Zaklan Property. ...
TCC

Park Royal Shopping Centre Limited v. Her Majesty the Queen, [1995] 2 CTC 2117, 96 DTC 1985

The money was not paid for changes in or additions to the appellant’s premises or the buildings thereon or in connection with the structure of the appellant’s business. ...

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