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FCTD

Thompson v. Canada (Public Safety and Emergency Preparedness), 2009 FC 1296

Moreover, the Mohawks of Akwesasne are also considered an “aboriginal people” within the meaning of s.35 of the Constitution Act, 1982, being Schedule B to the Canada Act 1982 (U.K.), 1982, c. 11 ...
FCTD

Murphy v. Canada (National Revenue), 2009 FC 1226

  [76]            The Applicants placed considered emphasis upon Fjoser’s powerpoint presentation which he gave to various police forces from time to time. ...
FCTD

Vaillancourt v. Vaillancourt, 2007 FC 1294

I also considered that fact that the judgment debtor was uneducated, although this in no way changes the fact that before he died, besides his property at issue he did not possess any other valuable assets that enabled him to pay his debt to the judgment creditor. ...
FCTD

Productions Espace vert VIII inc. (Mission Gibbons à Bornéo) v. Canada (Canadian Heritage), 2011 FC 1522

He stated that [translation] “a representative of the Canadian producer did in fact telephone me several months ago to inquire about the balance of CNC funding of films in production and I provided her with an answer on this point; as for the rest, I considered it, perhaps a bit perfidiously, to be their business. ...
FCTD

Canada (National Revenue) v. Kerby, 2008 FC 452

Other elements to be considered are the following: a.        the fine must not be a mere token amount, but must reflect the ability of the person found in contempt to pay the fine; b.        ...
FCTD

General Motors of Canada Limited v. Canada (National Revenue), 2013 FC 1219

Recognizing that neither GMCL nor Program Employees had kept such records, the Minister stated that “an approximation could have been considered using appointment calendars, expense reports or other sources”. ...
SCC

The King v. Bureau, [1949] SCR 367

Section 177 of the Customs Act considered. Per Taschereau J. (dissenting): The evidence shows that respondent did not smuggle the cigarettes, and as the Court has no jurisdiction to go beyond the reasons given by the Minister in the notice under sec. 172, it cannot therefore inquire whether he committed other infractions justifying the seizure. ...
SCC

Canadian Pacific Air Lines Ltd. v. British Columbia, [1989] 1 SCR 1133

.-- The cases considered in this judgment form part of a trilogy of appeals heard at the same time in which the airlines, Canadian Pacific, Pacific Western and Air Canada, raise numerous issues regarding the application and constitutionality of two taxing statutes of British Columbia, the Social Service Tax Act, R.S.B.C. 1979, c. 388, and the Gasoline Tax Act, 1948, R.S.B.C. 1960, c. 162.  ...
SCC

British Columbia v. Henfrey Samson Belair Ltd., [1989] 2 SCR 24

It is against this background that s. 18 of the Social Service Tax Act must be considered.  ...
SCC

Tele-Mobile Co. v. Ontario, 2008 SCC 12, [2008] 1 SCR 305

This amount must be considered in light of the overall fiscal health of the third party.... ...

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