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FCTD

Sauvé v. Canada (Attorney General), 2016 FC 401

Justice Stratas in Air Canada summarizes the considerations in determining whether a matter is reviewable (justiciable) at paragraphs 28-29: [28]  The jurisprudence recognizes many situations where, by its nature or substance, an administrative body’s conduct does not trigger rights to bring a judicial review. [29]  One such situation is where the conduct attacked in an application for judicial review fails to affect legal rights, impose legal obligations, or cause prejudicial effects. [73]            This summary is consistent with the cases the Applicant relies upon.  ... But consideration of the importance alone is not enough – there needs to be some sort of harm occasioned to the Applicant by the Finding in order to be justiciable.  ...
FCTD

Tippett v. Canada, 2019 FC 869

Further analysis of the meaning of this threshold, and principles applicable to meeting the threshold through the introduction of evidence and otherwise, will follow below in my consideration of the evidence before the Court in relation to the individual requirements. ... However, there is some duplication in the questions which requires consideration, and the Plaintiff has not established some basis in fact for all the questions he proposes. [67]   The first three proposed questions all surround allegations of negligence. ...
FCTD

Live! Holdings, LLC v. Oyen Wiggs Green & Mutala LLP, 2019 FC 1042

The Issues [21]   The appeal raises three key issues: Whether the new evidence submitted by Live on this Appeal should be accepted; Whether the new evidence demonstrates that Live or other licensed users of the Mark used the Mark in Canada in association with the registered services during the Relevant Period; and Given that the Applicant acknowledges that the evidence does not demonstrate use in association with all of the services listed in the Registration, whether special circumstances explain and excuse the non-use. [22]   The determination of whether Live has demonstrated use of the Mark in Canada in the Relevant Period requires consideration of the state of the jurisprudence regarding use of a trade-mark in this age of electronic communication and commerce and online experiences that transcend geographic boundaries. ... The Court of Appeal noted in Scott Paper at para 22: The conclusions to be drawn from this analysis are, it seems to me, the following: 1-   The general rule is that absence of use is penalized by expungement. 2-   There is an exception to the general rule where the absence of use is due to special circumstances. 3-   Special circumstances are circumstances not found in most cases of absence of use of the mark. 4-   The special circumstances which excuse the absence of use of the mark must be the circumstances to which the absence of use is due. [118]   The Court of Appeal explained that the fourth factor is consistent with the statutory language, stating at para 23, “[t]he point here is not the nature of the special circumstances, but simply that the special circumstances refer to the cause of the absence of use, and not to some other consideration.” ...
FCTD

M.C.A. Television Limited v. Her Majesty the Queen, [1994] 2 CTC 148

Resolution of the differences in perceptions of B.V.’s operations requires examination of the 1976 agreement, a limited review of pre-existing arrangements, and consideration of B.V.'s operations after 1976 in the years 1978 to 1981. ... These market considerations mean that even when theatrical productions on film are to be exhibited by television they are substantially modified, shortened, or lengthened from archival film, with music often re-recorded, and dialogue often altered, to fit the requirements for television. ...
FCTD

Rémillard v. Canada (National Revenue), 2022 FC 338

The final analysis of the actual relevance of the requested information and documents is therefore an issue for that court. [78] In this context, a review of the legality of the IERs, which will take into consideration the legal and factual constraints to which the Agency is subject, can only be a summary one given that this Court does not have the applicant’s full audit record. [79] The issue of the Agency’s respecting the conventions and the ITA must therefore be analyzed holistically, and the Court can only intervene in the event of a central irregularity or shortcoming (Vavilov at para 100). ... As the Federal Court of Appeal has stated: [53] Generally, the residence of a person is a question of fact, the determination of which requires consideration of any number of factors that point to or away from an economic or social link between the person and a particular country. ...
FCTD

Westcoast Petroleum Ltd. v. The Queen, 89 DTC 5153, [1989] 1 CTC 363 (FCTD)

Consideration is also being given to the possibility of holding a public hearing in 1976 for the purpose of considering all aspects pertaining to the operation of the pipeline, and in particular the appropriate tariffs to be charged after November 1, 1976 in accord with the existing agreement. ...
FCTD

Kit-Win Holdings (1973) Ltd. v. The Queen, 81 DTC 5030, [1981] CTC 43 (FCTD)

In the second they were expressed to be settlements negotiated by a borrower with the lender by which a large amount of principal was made in consideration of interest being cancelled. ...
FCTD

AEL Microtel Ltd. v. The Queen, 84 DTC 6374, [1984] CTC 387 (FCTD), rev'd 86 DTC 6348, [1986] 2CTC 108 (FCA)

In GTE Sylvania Canada Limited v The Queen, ([1974] FC 726) I had for consideration paragraph 20(6)(h) of the Income Tax Act then in force, which paragraph was the forerunner of subsection 13(7.1) applicable to the taxation years here under review. ...
FCTD

Boger Estate v. MNR, 91 DTC 5506, [1991] 2 CTC 168 (FCTD)

The defendant submits that the definitions and judicial consideration of the terms "transferred or distributed" connote a legal conveyancing. ...
FCTD

The Queen v. Mattabi Mines Ltd., 89 DTC 5357, [1989] 2 CTC 94 (FCTD), aff'd 92 DTC 6252 (FCA)

There is no doubt that the reassessments upon which the present claim is based do not take into consideration the claims made by Mattabi in its 1977 or 1978 income tax return as regards the reagent copper sulphate. ...

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