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FCTD

Lornex Mining Corporation Ltd. v. Canada, docket T-1330-84

In this way, one must take into consideration the effect of s. 28 of the Rules on every subsection in the Act which affects the exempt income of mines. ...
FCTD

Valence Technology Inc. v. Phostech Lithium Inc., 2010 FC 12

Analysis a) Standard of review [26] Two standards of review are possible for an appeal of a Prothonotary’s decision at this Court:   1) A de novo consideration of the decision on appeal if the underlying issue was vital to the final issue of the case.    2) In all other circumstances of the appeal, if the Prothonotary’s order is clearly wrong in that by exercising his or her discretion, the Prothonotary relied on a wrong principle or a misapprehension of the facts. ...
FCTD

A&R Dress Co. Inc. v. Canada (Public Safety and Emergency Preparedness), 2009 FC 27

  [27]            That being said, the Court must also take into consideration the general terms of the scheme and the purpose of the legislation, more particularly of Division 3 of Part 3 dealing with “Obsolete or Surplus Goods”.  ...
FCTD

Transport Ronado Inc. v. Canada, 2007 FC 166

Although the Federal Court is not bound by decisions of the Canadian International Trade Tribunal, it is obvious that the Court nevertheless has a duty to study these decisions and to take into consideration the thoroughness with which the statutory amendments in the Budget Implementation Act, 2003 were studied by the Tribunal. ...
FCTD

Acadia First Nation v. Canada (National Revenue), 2007 FC 259

While precise requirements will vary with the circumstances, the consultation required at this stage may entail the opportunity to make submissions for consideration, formal participation in the decision-making process, and provision of written reasons to show that Aboriginal concerns were considered and to reveal the impact they had on the decision. ...
FCTD

Ramzi v. Canada (Citizenship and Immigration), 2007 FC 486

The applicant therefore maintains that allowing the visa officer to reassess the same information and reach an opposite conclusion makes Quebec’s assessment of financial considerations and its declaration of satisfaction, confirmed by the CAQ, completely useless and without any basis ...
FCTD

Patterson v. Canada Revenue Agency, 2011 FC 1398

“Arbitrary” is defined as: In an unreasonable manner, done capriciously; not done or acting according to reason or judgment; not based on rationale or established policy; not the result of a reasoning applied to relevant considerations; discriminatory, i.e., as listed as the prohibited grounds of discrimination in the Canadian Human Rights Act ...
FCTD

Humby Enterprises Limited v. RE, 2007 FC 1085

The Applicant argues that the Sheriff was under no obligation to obtain appraisals and consequently, the Sheriff should not take those appraisals into consideration in deciding whether to return the goods. [62]            In my opinion, the fact that the JEA does not specifically address the issue of obtaining appraisals for property to be sold pursuant to a writ of seizure and sale is irrelevant to the present motion. [63]            The decision of the Sheriff to obtain appraisals is not the subject of this motion. ...
TCC

Dalke v. The Queen, docket 96-4594-IT-G

Rather, the Act contains both objective elements — embodied in the reasonable person language — and subjective elements — inherent in individual considerations like "skill" and the idea of "comparable circumstances". ...
FCTD

Canada (National Revenue) v. Reddy, 2008 FC 208

Refinancing entails transferring for a consideration all or part of the value of an asset to a lender thus diminishing what is available to other creditors. •           Mr. ...

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