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FCTD

Ruiz Triana v. Canada (Citizenship and Immigration), 2019 FC 1431

The compelling reasons provisions are to be applied to a limited number of cases that require special consideration that the abuse suffered alone is compelling reason enough not to return the claimant.   ...
FCTD

Payuket v. Canada (Minister of Public Safety and Emergency Preparedness), 2019 FC 1466

Payuket identify the types of temporary, short term considerations that have been identified in the settled jurisprudence: Lewis, above, at paras 54-55; Forde, above, at paras 36-40; [6]   Given that the timing of a decision on the couple’s yet-to-be filed spousal sponsorship application was indeterminate, Ms. ...
FCTD

Singh v. Canada (Citizenship and Immigration), 2019 FC 1363

Singh’s allegations and which the RPD could take into consideration. The Minister also submits that the RAD rightly concluded that the explanation concerning the training program with the Mishra Sports Club was inconsistent, that there is an unjustified lack of evidence to corroborate the applicant’s ties to the Mishra Sports Club cricket team, as such evidence should exist, and that the photos filed into evidence fail to prove that the applicant was a registered member of the Mishra Sports Club team, because they instead raise contradictions and implausibilities in the applicant’s story. ...
FCTD

Saeid v. Canada (Citizenship and Immigration), 2019 FC 1386

Mirkarimi’s factum, the Court must determine (1) whether the Officer breached the rules of procedural fairness in rendering his decision without a hearing, and (2) whether the Officer rendered an unreasonable decision in not taking the evidence on the record into consideration. ...
FCTD

Pineda v. Canada (Citizenship and Immigration), 2019 FC 1446

Taking into consideration the applicant’s specific circumstances, the RAD noted his testimony to the effect that he could not establish himself in the safe haven because he knew nobody there and lacked the financial means to live there. ...
TCC

Brosseau v. MNR, 86 DTC 1412, [1986] 1 CTC 2558 (TCC)

For the moment I shall leave aside consideration of the $25,000 excess received (supra), and look at the issue just as if he had sold for and received $100,000. ...
FCTD

Carter v. Canada (Attorney General), 2020 FC 137

At present, the evidence is in the possession of the AGC and has been disclosed to Mr Carter, but not to Mr Peshdary. [15]   Some consideration was given to the possibility of granting Mr Carter standing to bring the motion for reconsideration, as is reflected in the style of cause, above. ...
TCC

Keno Holdings Limited v. Minister of National Revenue, [1991] 1 CTC 2166, 91 DTC 311

(Merdan") to purchase 159 acres of land near Legal, Alberta, described as Part S.E. 25-57-25- W. 4th from Roger Belzil for the total consideration of one million dollars. ...
TCC

Xavier V. Fernandez v. Minister of National Revenue, [1991] 1 CTC 2211, 91 DTC 182

(ii) a loss from the disposition of a debt or other right to receive an amount, unless the debt or right, as the case may be, was acquired by the taxpayer for the purpose of gaining or producing income from a business or property (other than exempt income) or as consideration for the disposition of capital property to a person with whom the taxpayer was dealing at arm's length, is nil; In the absence of any evidence that the equity in the Yorkland property at the time of its sale was to be regarded as a contribution of capital to the Calgary company, I assume that the appellant and his co-owners intended to become, by subrogation, unsecured creditors of the Calgary company. ...
TCC

Gail Stanwood v. Minister of National Revenue, [1991] 1 CTC 2624, 91 DTC 636

Taking the whole matter into consideration, and accepting both Mr. Cook's and the applicant's evidence as being plausible and credible, I am of the opinion that had such communication arisen between them the advice of time limits would have been given by Mr. ...

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