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In that Decision, the CBSA advised the Applicant that it was unable to process his request to appeal the decision about remission of duties since his appeal was considered to be invalid. [2] The Attorney General of Canada is the Respondent (the “Respondent”), pursuant to Rule 303(2) of the Federal Courts Rules, SOR/98-106 (the “Rules”). [3] In his Notice of Application, the Applicant seeks the following relief: […] mandamus for the CBSA to provide an Appeal of the $1,501,474.56 tariff amount in consideration of the rights granted to the Applicant as an aboriginal man under the Constitution Act, 1982. ...

Said H B M Holdings Ltd sold the said Lots 3 to 10 inclusive, Block 24, to the appellant Bernard Lehrer and his sister Ettie Wiss in June of 1958 and the affidavit of true consideration for this conveyance is shown at $17,500, the same price paid for the land, building and equipment by H B M Holdings Ltd. ...

The Plaintiffs were on notice that the entirety of the Statement of Claim was being challenged on the CRA’s motion, and had an opportunity to be heard. [19] The Associate Judge stated that the guiding principles of the Rules are set out in Rule 3, which requires that the Rules be interpreted and applied so as to secure the just, most expeditious and least expensive determination of every proceeding on its merits, with consideration being given to the principle of proportionality. ...

In Home Oil Company Ltd v Minister of National Revenue, [1955] S.C.R. 733, [1955] C.T.C. 192, 55 D.T.C. 1148, Regulation 1201 as it read in 1949 and 1950 was under consideration. ...

In seeking an answer, gross income, net income, capital investment, cash flow, personal involvement, and other factors may be relevant considerations. ...

When it comes to fixing fair market value of shares which, as in this case, would reasonably be disposed of over a period of time, consideration need not be given to discounting the stock market price at the date of death if the price is not tending to vary, except possibly for inconvenience, extra costs, and the fact that cash is not at once realizable. ...

Pascoe argued shortly before the hearing of this application, had for consideration paragraph 11(1)(l) of the old Income Tax Act which is identical with paragraph 60(b) of the present Act. ...

Elle doit énoncer les faits précis et produire les éléments de preuve démontrant l’existence d’une véritable question litigieuse. 215 (1) Si, par suite d’une requête en jugement sommaire, la Cour est convaincue qu’il n’existe pas de véritable question litigieuse quant à une déclaration ou à une défense, elle rend un jugement sommaire en conséquence. (2) Si la Cour est convaincue que la seule véritable question litigieuse est: a) la somme à laquelle le requérant a droit, elle peut ordonner l’instruction de cette question ou rendre un jugement sommaire assorti d’un renvoi pour détermination de la somme conformément à la règle 153; b) un point de droit, elle peut statuer sur celui-ci et rendre un jugement sommaire en conséquence. (3) Si la Cour est convaincue qu’il existe une véritable question de fait ou de droit litigieuse à l’égard d’une déclaration ou d’une défense, elle peut: a) néanmoins trancher cette question par voie de procès sommaire et rendre toute ordonnance nécessaire pour le déroulement de ce procès; b) rejeter la requête en tout ou en partie et ordonner que l’action ou toute question litigieuse non tranchée par jugement sommaire soit instruite ou que l’action se poursuive à titre d’instance à gestion spéciale. [32] The test on summary judgment is “not whether a party cannot possibly succeed at trial; rather, it is whether the case is so doubtful that it does not deserve consideration by the trier of fact at a future trial” (Lauzon v Canada (Revenue Agency), 2021 FC 431 at para 21 [Lauzon], citing Milano Pizza Ltd v 6034799 Canada Inc, 2018 FC 1112 at para 33; Kaska Dena Council v Canada, 2018 FC 218 at paras 21, 23; see also Gemak Trust v Jempak Corporation, 2022 FCA 141 at para 66). [33] When considering summary judgment, the Court is entitled to assume no new evidence will be presented at trial (Lauzon at para 21, citing Samson First Nation v Canada, 2015 FC 836 at para 94). ...

This includes consideration of whether the information is available from other sources; whether it originates and is communicated in a reasonable expectation of confidence; and whether the information was communicated to the government, either by requirement or gratuitously, in a relationship that will be fostered for public benefit by confidential communication: Air Atonabee at paras 42–45. [26] In my view, the documents on their face are objectively confidential. ...

This is consistent with its de novo jurisdiction. [56] The Minister’s leaning on the prioritization of security in interpretation of the IRPA misses the point and is an immaterial consideration where a criminal conviction has been set aside. ...