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FCTD

Kameron Coal Management Ltd. v. Canada (Employment and Social Development), 2018 FC 715

Having considered the submissions of both parties, I cannot conclude, based on the record before me, that Kameron has met the high threshold set by the CBC decision for mandatory interlocutory injunctions. [30]   While this conclusion is sufficient to dispose of the matter, in consideration of the arguments put forward by the parties I will also examine the other elements of the test. ... First, the nature of the statutory framework is an important consideration. ... (ii) la période d’inadmissibilité de l’employeur. [47]   A second important consideration is the delay in bringing the application for the partial stay. ...
FCTD

Selvasabapathipillai v. Canada (Citizenship and Immigration), 2019 FC 1523

In addition, the Decision found that the Applicant’s activities on the Ocean Lady were not sufficient to warrant consideration of his removal from Canada. [10]   For the reasons that follow, this application is dismissed. ... [16]   Much of the argument with respect to these issues requires consideration of the Supreme Court of Canada decision in B010 v Canada (Citizenship and Immigration), 2015 SCC 58 [B010] and the decision of the Federal Court of Appeal in Tapambwa v Canada (Citizenship and Immigration), 2019 FCA 34 [Tapambwa FCA]. ... He points out that prior to the passage of Bill C-43, he could have applied for humanitarian and compassionate [H&C] consideration of his inadmissibility. [51]   The application of the doctrine of res judicata or issue estoppel allows a court to exercise discretion to ensure that no injustice results. ...
FCTD

Lloyd v. Canada (Attorney General), 2021 FC 29

The CRA’s rationale for weighing the PPSC’s legal opinions over other competing considerations fails to meet the requisite standard of intelligibility, justification, and transparency.   ... The CRA provided the Applicant with 11 alternative positions for her consideration at an equivalent level that would accommodate her medical needs.   ... However, the PPSC’s opinions were only one of many competing considerations.   ...
FCTD

Joseph R. Dundas v. Her Majesty the Queen, [1993] 1 CTC 398

When a person purchases a share in any corporation one of his primary considerations in acquiring the shares is his hope and expectation that the shares will increase in value; he expects the corporation to do well in the future. ... Dundas was agreeing to dispose of his rights under his option agreements in consideration for the amounts specified in the amalgamation agreement and Information Circular. ... Although the words may be intended to suggest that the consideration is related to the unilateral termination of stock options and the settlement of a dispute, there was no dispute to settle. 3. ...
FCTD

Cooper v. The Queen, 88 DTC 6525, [1989] 1 CTC 66 (FCTD)

Fisher did not go on to examine this argument in any detail but in my view, it appears that his decision was influenced in part by this consideration. ... It must be remembered after completing a review of the jurisprudence raised by the parties that each case is based on a consideration of a section very different from that relating to trusts found in section 105. ... The Dickman case is predicated on different considerations and I do not intend to apply it. ...
FCTD

The Queen v. Moore, 86 DTC 6325, [1986] 2 CTC 22 (FCTD), aff'd 87 DTC 5215 (FCA)

By an agreement dated December 1, 1976, Major Development Ltd. leased property to Woodbine Management Ltd. for a term of 60 years for a total consideration of $360,000. ... Clause 6.04 reserved to the lessor the right to purchase the improvements to the land (i.e., the buildings) at the end of the term for nominal consideration. ... As a general rule, if the lessor when entering into a contract disposes of capital, the consideration he receives will be in the nature of capital while if he only assigns the use of this capital without the ownership, the consideration will be in the nature of income. 4. ...
FCTD

Temple v. Canada (Minister of National Revenue), 2001 FCT 1254

Wetston J. properly limited his consideration of the motion to that ground which meant, of course, that he could not consider any evidence but was limited to the language of the pleadings. ... Temple personally, leads to a consideration of the rule in Foss v. Harbottle, a consideration which is favourable to the Defendant. ... I now turn to a brief consideration of the Plaintiff's motion to amend. ...
FCTD

Bifano v. Canada (Attorney General), 2019 FC 742

In addition, it failed to take into consideration the death of his son, Nata, in May of 2008. [20]   In addition to stating that Mr. ... Belanger’s letter only took into consideration the taxpayer’s financial hardship/inability to pay and did not address medical/emotional distress that the taxpayer was under throughout this period of time. ... While there was a reference to Taxpayer Relief Legislation, the Court of Appeal found that, by saying he would be guided by the three specific scenarios set out in the Information Circular, the Minister’s consideration was improperly limited to the three scenarios. [98]   That is not the case presently under consideration. ...
FCTD

George v. Canada (Citizenship and Immigration), 2019 FC 1385

And it gave no substantive consideration to the evidence presented by Mr. ... George’s primary assertion implausible without consideration of the evidence that might affect that plausibility finding, and then disregarded that evidence on the basis of the credibility finding. ... The RPD’s Consideration of the Medical Evidence [63]   Finally, the RPD stated that “in its analysis of the case, the panel took the claimant’s state of health into account.” ...
FCTD

Schillaci v. Canada (National Revenue), 2021 FC 27

Schillaci’s compliance history, and what she concluded based on these considerations. ... Schillaci that his profile during the intervening years was so positive that it was unreasonable for the Minister to accord it no positive weight in his consideration. ... Schillaci argues that the Minister failed to give sufficient consideration to the fact that the CRA did not give him adequate notice of his outstanding debts. ...

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