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TCC

Nicholls v. The Queen, 2013 TCC 166

According to the appellant, he received from the Trust as consideration for the transferred shares, a promissory note (for an amount corresponding to $354,830 ...
FCTD

Air Canada v. Canada (Transport), 2006 FC 1094

This ensures that objections to the originating notice can be dealt with promptly in the context of consideration of the merits of the case.             ...
FCTD

Rahey v. Canada (Minister of National Revenue), 2005 FC 86

The focus of the Respondent's consideration was the reasonableness of the delay in determining the amounts and in not taking collection action. ...
FCTD

9099 3262 Quebec Inc. v. Canada (Minister of National Revenue), 2001 FCT 1146

Counsel for the plaintiff submitted that she would not have time to prepare and present her evidence by affidavit. [4]                 Rule 363 of the Federal Court Rules, 1998 provides that a party shall set out in an affidavit any facts to be relied on by that party in the motion that do not appear on the Court file. [5]                 There is no evidence before this Court that would permit consideration of the plaintiff's motion for the stay in question. [6]                 In my view, allowing the plaintiff to submit its evidence by viva voce testimony instead of by affidavit as required by Rule 363 could adversely affect the defendant. [7]                 FOR THESE REASONS, I allow the defendant's application and order that: THIS motion be adjourned to the next day set down for motions in Montréal; AND that the parties in question serve and file their respective motion records and reply records in accordance with the Court Rules. ...
FCTD

Marstar Canada Inc. v. Canada, docket T-1317-98

My interpretation of the section is that it provides for trial de novo in the sense that the court is not limited to consideration of evidence that was before the Minister. ...
FCTD

Newfoundland Power Inc. v. Canada (Minister of National Revenue), 2002 FCT 692

Conscious, careful consideration before deciding whether act seen as possible should be done. ...
FCTD

Canada (Minister of National Revenue) v. Klundert, docket T-724-99

My jurisdiction is limited to a consideration of Mde Justice Tremblay-Lamer's order, issued pursuant to s. 225.1 of the Income Tax Act (the jeopardy order). [2]      I am not persuaded that there was a material misstatement, or material non-disclosure in the affidavits relied upon by her in issuing the order. [3]      With respect to the assertion that the case against the applicant for failure to comply with a Requirement to Provide Information and Documents was dismissed because of the non-attendance of Revenue Canada's employees, at the required time and place, and therefore the plaintiff could not be said to have failed to comply with the Requirement Notice, the statement in the affidavits that there was a failure to comply, as with others set out in the affidavits, must be read in context. ...
FCTD

3089-8662 Québec Inc. (Re), docket GST-864-97

These motions by the applicant were brought before the Court under Rule 324 of the Federal Court Rules (the Rules), under which a decision on a motion may be made without the personal appearance of a party or a solicitor on his or her behalf and upon consideration of such representations as are submitted in writing. ...
FCTD

Sports Network inc. c. Gagné, 2009 FC 308

.), at page 10, clearly reflects the latitude that the Court must demonstrate in this matter:... while it is impossible to enumerate all the factors that a judge must take into consideration in determining whether it is just, in a given case, to authorize an amendment, the general rule is that an amendment should be allowed at any stage of an action for the purpose of determining the real questions in controversy between the parties, provided, notably, that the allowance would not result in an injustice to the other party not capable of being compensated by an award of costs and that it would serve the interests of justice. [4]                WHEREAS in the case of an amendment, as in an application to strike a proceeding, the amendment should be allowed unless it is plain and obvious that the amendment is bound to fail (see Raymond Cardinal et al. v. ...
FCTD

Flores Vasquez v. Canada (Citizenship and Immigration), 2011 FC 35

The Solicitor General, 2004 FC 1032, as appears in the following citations, dismissed the underlying motion due to an absence of a serious question because the applicants had not provided a valid explanation for the late filing of their application for leave and judicial review:                                                  [4]     As an extension of time is a condition precedent to the consideration of their leave application, the applicants must for the purpose of this stay motion, also establish that the request for an extension of time made in their leave application raises a serious issue. ...

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