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FCTD

Elwell v. Canada (Minister of National Revenue), 2004 FC 943

After reviewing the circumstances presented and giving careful consideration to the Fairness Legislation, I have determined that the cancellation of the penalties and interest would not be appropriate.                                                                    ...
FCTD

Mathers v. Cinéparc St-Eustache Inc., 2001 FCT 241

(My emphasis) [5]         The facts submitted for consideration by the prothonotary are all set out in the affidavit filed in support of the motion to disqualify, especially and in particular at paras. 3 to 7: 3.              ...
FCTD

Moss v. Canada (Minister of National Revenue), 2001 FCT 49

In that circumstance the Minister, in my view, cannot be said to be acting in a punitive or wrongful fashion by not withdrawing or reducing the Requirements to Pay. [17]      Finally, to the extent that the applicant complains that she has not been able to conclude a settlement of these issues with the respondent so that the actions of the Minister's department "belie" any good faith, I have not been persuaded on the record before me that the respondent's position was based on any improper consideration or that the Court should dictate or restrict how the respondent exercises lawful collection activities. [18]      In view of this conclusion it is unnecessary for me to consider the respondent's alternate submission that this matter is res judicata. [19]      The respondent sought the costs of this application on a solicitor and client basis. [20]      As recently noted by the Federal Court of Appeal in Apotex Inc. v. ...
FCTD

Jyc Auto Inc. v. Canada (Minister of National Revenue), docket T-1803-98

He felt that that section of the Act provides for a trial de novo, "in the sense that the Court is not limited to consideration of evidence that was before the Minister". ...
FCTD

Chapman v. Canada (Minister of National Revenue), 2002 FCT 655

The Court may intervene and set aside the discretionary decision under review only if that decision was made in bad faith, if its author clearly ignored some relevant facts or took into consideration irrelevant facts or if the decision is contrary to law. ...
FCTD

2970-7080 Quebec Inc. v. Canada (Attorney General), docket T-1879-98

     * * * * * * * * * * * *      The applicants' unjust enrichment argument resulting from the scheme of the Employment Insurance Act and the Income Tax Act with respect to refunds of U.I. premiums ought to have been raised for proper consideration in an action, like was done in other analogous matters (see, for example, Michelin Tires (Canada) Ltd. and Her Majesty the Queen (November 26, 1998), T-871-93 (F.C.T.D.) and Forest Oil Corporation v. ...
FCTD

Continuous Colour Coat Limited v. Canada (Minister of National Revenue), docket T-2831-94

If no single comonomer predominates, copolymers or polymer blends as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.                   ...
FCTD

Pan-Tax Inc. v. Canada (Minister of National Revenue), docket T-189-97

The court may intervene and set aside the discretionary decision under review only if that decision was made in bad faith, if its author clearly ignored some relevant facts or took into consideration irrelevant facts or if the decision is contrary to law.              ...
FCTD

Ahmad v. Canada (Minister of national Revenue), docket T-2570-96

This ensures that objections to the originating notice can be dealt with promptly in the context of consideration of the merits of the case.              ...
FCTD

Friedberg v. Canada, docket T-321-96

I need not traverse at length any considerations as to the validity of the 1987 Reassessment. ...

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