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FCTD

Felray Inc. v. R., 97 D.T.C. 5349, [1998] 2 C.T.C. 4

On the same day, Richelieu purchased, in consideration of $1, the $340,746 in notes receivable issued by Savoy in favour of the late Preston Savoy, the owner of that company. ... It was refinanced for about $700,000 and the six shareholders guaranteed this financing in the total amount of about $130,000. 6 Despite some substantial efforts, Savoy was not profitable and, from the summer of 1980 on, consideration was already being given to reselling the firm or simply shutting it down. 7 On November 3, 1980, Richelieu sold all of Savoy's shares to Data Business Forms Ltd. (“Data”) in consideration of $185,000. Schedule 12 of the sales contract stipulated that Savoy would reimburse Richelieu for the notes through a payment of $340,746 by a cheque issued directly in the names of the individual shareholders of Richelieu, in the amount of $41,179 each and to the two Felray shareholders in the amount of $88,015 each. ...
FCTD

Roadknight-Amer v. Canada (Attorney General), 2024 FC 1183

You must take into consideration the deduction limit and the amount of unused contributions before contributing to your RRSP account. ... The reasons provided by the Minister are clear and demonstrate a rational chain of analysis and a full consideration of the facts and information provided to them in respect of the First and Second Level Requests to waive the Part X.1 tax. ... The Respondent did not provide submissions with respect to the quantum of costs nor did they provide the Court with a specific amount. [30] In consideration of the circumstances of this application, and after considering the Rules Tariff B, I am satisfied that an award of $1,000.00 is reasonable.   ...
FCTD

Mutlaq v. Canada (Attorney General), 2025 FC 884

[15] As is implicit in the articulation of the second issue above, the standard of review for the Court’s consideration of the merits of the Decision is reasonableness (Canada (Minister of Citizenship and Immigration) v Vavilov, 2019 SCC 65 [Vavilov] at paras 16–17). ... The Respondent submits that the Disputed Evidence was not before the Officer and therefore presumptively cannot be considered on judicial review. [17] It is trite law that, in reviewing the reasonableness of an administrative decision, the Court is typically required to restrict its review to consideration of evidence that was before the administrative decision-maker. ... This hardship surrounds the death of the Applicant’s husband, her mental health challenges, and financial challenges that have been exacerbated by the CRA’s demand for repayment of the CERB payments to which the CRA has concluded the Applicant was not entitled. [19] However, as the Respondent correctly submits, Parliament did not include in the CERBA any provisions that afford the CRA the authority to grant relief to a taxpayer based on compassionate considerations. ...
FCTD

Professional Institute of the Public Service of Canada v. Canada (Customs and Revenue Agency), 2004 FC 507

So excluding personal information does not preclude a comparison of test scores as part of a consideration of arbitrariness. ... But its application must take into consideration the special circumstances of the tribunal. ... In the case at bar, the test must take into consideration the broad functions entrusted by law to the Board.... 83.    ...
FCTD

The Queen v. Yates, 83 DTC 5158, [1983] CTC 105 (FCTD), aff'd 86 DTC 6296 [1986] 2 CTC 46 (FCA)

The defendants continued to reside on the remaining 0.7 acre plus an adjacent 0.225 acre transferred to them by the City as part of the consideration for the 9.3 acres. ...
FCTD

Delaunière v. 9039-0402 Québec inc., 2010 FC 301

  [2] I will therefore proceed with the assessment of the bill of costs, taking into consideration the comments of my colleague in Dahl v. ...
FCTD

Location Robert Ltée c. Canada, docket T-878-08

    [4]                En considération pour la décision de la Cour dans l’affaire Rhéaume, de ma décision dans ce même dossier (2009 CF 946) et du caractère très raisonnable des frais encourus, j’allou e les frais de déplacement et hébergement tels que demandés ...
FCTD

Acadia Band v. Canada (National Revenue), 2009 FC 1180

In consideration of the matter of costs the Order reads as follows:             “…1. ...
FCTD

Ahmat v. Canada (Public Safety and Emergency Preparedness), 2016 FC 1018

It was not mentioned at all to either body of the Board: he alleges that ties with his family pose a threat of harm to his person given that his family has been targeted by one of the main opponents of the current government. [11]            The Court takes into consideration the fact that the RPD denied his application in light of weaknesses in his testimony regarding his new faith. [12]            In addition, due to the applicant's lack of credibility, the RAD found that the applicant had failed to demonstrate that his family would persecute him, or even that his family would be intolerant of his alleged recent conversion. [13]            The RAD also noted in its decision, based on a review of the documentation, that Chad has a population composed of 53% Muslims, 20% Catholics and 14% Protestants. ...
FCTD

Mowlana v. Canada (Citizenship and Immigration), 2019 FC 1062

Justice Shore BETWEEN: JEYLANI SHARIF MOWLANA Applicant and THE MINISTER OF CITIZENSHIP AND IMMIGRATION AND THE MINISTER OF PUBLIC SAFETY AND EMERGENCY PREPAREDNESS Respondents ORDER UPON motion on behalf of the Applicant for a stay of removal, scheduled for tomorrow, August 9, 2019, pending the determination of an application for leave and judicial review of a Pre-removal Risk Assessment decision; AND UPON having read and considered the written submissions, as well as having heard the oral submissions of both parties; Subsequent to consideration of the tripartite conjunctive criteria of the Toth v Canada test (Toth v Canada (Minister of Employment and Immigration), (1988) 86 NR 302 (FCA)); RECOGNIZING that the standard of review of an enforcement officer’s decision is that of reasonableness, a strong case must exist within specific context under the circumstances; whereas, there is ample objective and subjective evidence to demonstrate serious peril to life and limb as shown herein (Baron v Canada (Public Safety and Emergency Preparedness), 2009 FCA 81); ACKNOWLEDGING the higher standard in respect of serious issue on a matter of refusal to defer a stay; and recognizing, if a stay is granted, it has bearing on the underlying judicial review application (Wang v Canada (Minister of Citizenship and Immigration), 2001 FCT 148, [2001] FCJ No 295 (TD)); RECOGNIZING the consequences of the Applicant’s crime of absconding food stamps, worth $200,000 committed in 2004 and for which he was convicted in 2011 (food stamps used in his store by which customers did benefit as did he with exchanges for the food stamps, in contravention of the food stamp scheme; the Applicant was sentenced to three years of probation and monthly restitution of food stamp value, which he made in monthly payments until his departure from the United States, when the Applicant was informed that he will be removed to his country of origin, Somalia); all of which the Court weighed against the background of serious peril to the Applicant’s life and limb, if he is returned to his country of origin. ...

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