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FCTD

Okojie v. Canada (Citizenship and Immigration), 2019 FC 1287

The last two cessation clauses, (5) and (6), are based on the consideration that international protection is no longer justified on account of changes in the country where persecution was feared, because the reasons for a person becoming a refugee have ceased to exist. … B. ...
FCTD

A.B. v Canada (Citizenship and Immigration), 2019 FC 1339

The officer explained that the fruits of that review were preferred over the information filed by the applicant, stating: After careful consideration, I prefer and assign greater probative value to the numerous documents reviewed while conducting my own independent research, because it is impartial, current, detailed and comes from a diverse range of sources which have no interest in the outcome of this application for protection, rather than to the opinion of the applicant, the arguments of his counsel or counsel’s documentary evidence. [37]   Even if the officer did not come right out and say it, it is certainly implied by the foregoing that the officer judged the applicant’s materials to be biased, outdated, lacking in detail and tainted by an interest in the outcome of the application.   ...
FCTD

Smith v. Canada (Citizenship and Immigration), 2019 FC 1472

The Applicant and his family appealed the RPD’s decision to the RAD in April, 2018. [8]   The Applicant and his family submitted new evidence for the RAD’s consideration, namely, threatening text messages from an unknown number and text messages from the Ex-Boyfriend to the mother. ...
FCTD

Massroua v. Canada (Citizenship and Immigration), 2019 FC 1542

Consideration of Ms. Ajaj’s Testimony [52]   The Applicant submits that the RAD did not consider the testimony of the Applicant’s wife.   ...
FCTD

Coube De Carvalho v. Canada (Citizenship and Immigration), 2019 FC 1485

And, that such a consequence would be disproportionate to the error in his work permit application. [39]   I note that while family separation and the innocence of the misrepresentation may provide the basis of any potential humanitarian and compassionate application for permanent residence that the Applicant may make in the future, the Applicant does not submit and it is not apparent to me that humanitarian and compassionate considerations and relief were intended to be placed before the Officer and addressed as such, or that the Officer did so. ...
FCTD

Jerome Mitchell Hanson v. John Edward Smith and Her Majesty the Queen, [1991] 1 CTC 32, 90 DTC 6670

With this co-operation the plaintiff was given every consideration and a wide range insofar as the Rules were concerned so that his case might be pursued and at the same time understood. ...
FCTD

Dugarte de Lopez v. Canada (Citoyenneté et Immigration), 2020 FC 707

Je ne peux pas simplement présumer que les nouvelles preuves n’auraient pas changé la donne devant la SAR, et usurper l’autorité décisionnelle que le législateur a confié au décideur administratif sur la question. [35]     En refusant les nouvelles preuves de Mme Dugarte de Lopez comme elle l’a fait dans la Décision, la SAR a en fait privé Mme Dugarte de Lopez d’un volet du processus d’appel auquel elle avait droit et, dans ces circonstances, la réparation qui s’impose est de lui restaurer cette opportunité en retournant l’affaire devant la SAR pour une nouvelle considération. ...
FCTD

Perinpanayagam v. TSFA Processing Unit, 2020 FC 1111

While these subjective factors form part of the considerations that the Minister may take into account, at issue is the reasonableness of the error, objectively assessed, where the applicant’s case falters. [17] The Canadian tax system is based on self assessment, which means that it is up to each individual to ensure that they conduct their financial affairs in accordance with the Income Tax Act: R. v McKinlay Transport Ltd. [1990] 1 S.C.R. 627. ...
FCTD

Sharp v. Canada (National Revenue), 2020 FC 724

Included in that analysis is the consideration of the working relationships and information sharing, if any, between the auditors and the investigators, whether at the time of the audit reasonable grounds were present to bring charges, and whether the information being sought by the auditors was relevant and of likely value to the investigators. [27] In Stanfield v Canada (Minister of National Revenue), 2005 FC 1010, [2005] FCJ No 1249 [Stanfield], the applicants sought a declaration that demands for information issued ostensibly under ss 231.1(1) of the ITA were invalid. ...
FCTD

Colin McPhail v. Her Majesty the Queen in Right of Canada as Represented by the Minister of National Revenue, [1994] 1 CTC 259, 94 DTC 6198

That judgment in the reasons therefore did, however, have something relevant to say in the present circumstances, at page 532 (D.T.C. 6653), beginning with consideration of provisions of the Income Tax Act, R.S.C. 1952, c. 148 (am. ...

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