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Results 3191 - 3200 of 14774 for considered
TCC
Akanda Innovation Inc. v. The Queen, 2018 TCC 35
., 2003 TCC 885, is instructive as he set out the principles to be considered in decided whether to set aside a default judgment: The principles upon which a court in its discretion will act to set aside a judgment legally entered were set forth by Lamont, J.A. in Klein v. ... The e-mail also suggests hiring new counsel, advice which was not heeded by the Appellant until after the March status hearing. [9] Having considered all of the foregoing, it is my view that the Appellant has not satisfied the requirements necessary for the Court to exercise their discretion and grant the motion requested, and as a result the motion is dismissed. ...
TCC
Positano v. The Queen, 2018 TCC 160 (Informal Procedure)
For using their personal vehicles the brothers were paid what were considered as vehicle allowances that were deductible under the Act. ... Also, the payment should be considered “reasonable” as they knew the specific distance of each snow run, being approximately 92 kilometres, and the total payment was based on an average of the number of snow runs driven. ...
FCTD
Lachance v. Canada (National Revenue), 2018 FC 925
Navas concluded that there were no errors in the Guide that could, in the context of this file, be considered an action of the CRA warranting extending the period to file a rebate application per the Taxpayer Relief Provisions. [17] On March 8, 2018, the Applicant filed a Notice of Application seeking judicial review of the Minister’s Decision. ... She concluded that there were no errors in the Guide that could be, in the context of the Applicant’s file, considered an action of the CRA warranting an extension of time to file a rebate application. ...
TCC
Ryan v. The Queen, 2018 TCC 257 (Informal Procedure)
[7] The relevant legislation provides as follows by virtue of 56.1(4) of the Income Tax Act, RSC 1985, c1 (“Act”): 56.1(4) […] support amount means an amount payable or receivable as an allowance on a periodic basis for the maintenance of the recipient and the recipient is the common-law partner of the payer and the amount is receivable under an order of a competent tribunal or under a written agreement; 60.1(3) For the purposes of this section and section 60, where a written agreement or order provides that an amount paid before that time and in the year or the preceding taxation year is to be considered to have been paid and received thereunder, (a) the amount is deemed to have been paid thereunder; and Definitions (4) The definitions in subsection 56.1(4) apply in this section and section 60 ... [8] The authorities have considered this section on many occasions. ...
TCC
Panju v. The Queen, 2010 TCC 175
[13] In Panju's opinion, it is also against consolidating the proceedings, since it is considered that the debate between Panju and the corporations must be made before the Superior Court of Québec. It is also considered that Panju does not need to hear all the issues in the proceeding between the Minister and the corporations that do are not related to his own assessments. ...
FCTD
Singh v. Canada (Citizenship and Immigration), 2019 FC 641
The presumption is that the decision maker has considered all the evidence (Sidhu v Canada (Citizenship and Immigration), [2000] FCJ No 741 (Fed TD) at para 15). ... The Applicant argues his consistent evidence was not considered, but the evidence is also that the Applicant admitted to providing a false declaration from his landlord, and admitted that he and his wife do not live at the Dearbourne address. ...
FCTD
Kwan v. Amex Bank of Canada, 2019 FC 968
I have not considered those issues as they are not properly before me. ... FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1903-17 STYLE OF CAUSE: MARY KWAN v AMEX BANK OF CANADA HEARING IN WRITING BY CONSENT OF THE PARTIES, AS PER THIS COURT’S DIRECTION DATED MARCH 25, 2019, CONSIDERED AT OTTAWA ONTARIO JUDGMENT AND REASONS: O'REILLY J. ...
FCTD
Wong v. Canada (Citizenship and Immigration), 2019 FC 1017
Section 4 of the Regulations states that a foreign national shall not be considered a spouse, a common-law partner or a conjugal partner of a person if the marriage, common-law partnership or conjugal partnership (a) was entered into primarily for the purpose of acquiring any status or privilege under the Act; or (b) is not genuine. ... Wong’s arguments on procedural fairness. [16] Subsection 4(1) of the Regulations provides that a foreign national shall not be considered a spouse, a common-law partner or a conjugal partner of a person if the marriage, common-law partnership or conjugal partnership (a) was entered into primarily for the purpose of acquiring any status or privilege under the Act; or (b) is not genuine. [17] It is well-established that this test is disjunctive and includes a temporal distinction. ...
FCTD
Canadian National Railway Company v. Gibraltar Mines Ltd., 2019 FC 963
A cursory review of the Arbitrator’s decision confirms that it contains no information that may be considered commercially-sensitive. ... MOTION IN WRITING CONSIDERED AT OTTAWA, ONTARIO PURSUANT TO RULE 369 OF THE FEDERAL COURTS RULES ORDER AND REASONS: FOTHERGILL J. ...
FCTD
Saint-Félix v. Canada (Citizenship and Immigration), 2019 FC 936
Saint-Félix: (1) he would be considered a wealthy person because of his family members, who are Canadian, and his long stay abroad; (2) he would be persecuted by reason of his membership in a particular social group, [translation] “criminals deported from North America” and could be detained and [translation] “lynched”; (3) he would be forced to live in insecurity with his two sons since he would have no financial support in Haiti; and (4) following the earthquake, there is uncertainty and economic problems in Haiti. [9] In his detailed examination of the documents produced by Mr. ... Deportees are reportedly detained upon arrival if they are considered to be “serious” criminals by the Haitian authorities.... ...