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FCTD
Redeemer Foundation v. Canada (Minister of National Revenue), 2005 FC 1361
[11] The nature and effect of the provisions of sections 231.2(1), (2) and (3) were recently considered by the Federal Court of Appeal in Artistic Ideas Inc v. ... The mischief that section 231.2 was intended to address was considered by Rothstein J. ...
FCTD
Addison & Leyen Ltd. v. Canada, 2005 FC 411
Minister of Public Works and Government Services et al. 2004 FC 1545, I considered whether Agusta's application for judicial review should be struck out because there is an adequate alternative statutory remedy which so clearly applies that it renders the judicial review application bereft of any chance of success. ... R. 2004 TCC 3, Justice Miller considered the appropriate forum for the taxpayer to obtain vindication for an alleged abuse of his rights. ...
FCTD
Redeemer Foundation v. Canada (Minister of National Revenue), 2005 FC 668
The factors to be considered in assessing the "balance of inconvenience" are numerous and will vary in each individual case. ... Evidence at hearing (4) A judge may order that any evidence submitted at the hearing of a motion for an interlocutory injunction shall be considered as evidence submitted at the hearing of the proceeding. ...
FCTD
A & R Dress Co. Inc. v. Canada (Minister of National Revenue), 2005 FC 681
According to Côté, Y, an interpretation can be considered absurd if it leads to ridiculous or frivolous consequences, if it is extremely unreasonable or inequitable, if it is illogical or incoherent, or if it is incompatible with other provisions or with the object of the legislative enactment (at pp. 378-80). ... As these goods were used for the purpose intended, which was the production of dresses, they are considered as used in Canada and do not qualify under the program. ...
FCTD
St-Jacques v. Canada, 2004 FC 1272
All things considered, and applying the pragmatic and functional method of analysis, the standard of review applicable to such a decision is that of the patently unreasonable nature of the decision. ... Even accepting here that the irregularity resulting from the absence of a separate notice of application consistent with Rule 301 might eventually be corrected by the plaintiff, there is nothing to indicate that the relevant evidence of the material considered by the Commission and the circumstances surrounding the setting of the disputed premium rates could not be presented in the usual way, that is by the filing of affidavits. ...
FCTD
Liyanage v. Canada (Minister of Citizenship and Immigration), 2005 FC 1045
She considered the information that was available to the Refugee Protection Division when it rejected the applicants' refugee claims. ... It was the cumulative effect of these factors that was not considered by the immigration officer in the context of undue and undeserved or disproportionate hardship. [46] Accordingly, the application for judicial review of the PRRA decision will be dismissed. ...
FCTD
Qu'Appelle Indian Residential School Council v. Canada, 2001 FCT 1281
The Queen [1983] 1 S.C.R. 29, the Supreme Court of Canada considered the question of whether employment income is personal property. ... Discussion and Conclusions [20] In my view, when considered from the perspective of the Relevant Period, the Agreement represented a bona fide and sensible method of dealing with the fact that, in 1976, the appropriateness of the tax treatment of the income earned by the Indian employees at the School had been called into question in the N.I.B. ...
FCTD
Canada (Minister of National Revenue) v. Mathers, 2001 FCT 104
It is a finding that must be carefully considered since it calls into question an element of judicial integrity. ... Having considered the facts presented and the law to which I have referred including those circumstances as disclosed by the decided cases in which a real likelihood of bias has been found, I have reached the conclusion that a real likelihood of bias does not exist in the circumstances of this case. [38] In the case at bar, the objector's motion record does not explain its apprehension of bias in any way. ...
FCTD
Edison v. Mnr, 2001 FCT 734
The letters' last paragraph notified the applicants that they could seek administrative review of the denial by putting their "concerns in writing to the Director of the Newfoundland and Labrador Tax Services Office". [12] On March 10, 2000, by letter from their accountants, the applicants requested a review of the March 1, 2000 decisions. [13] On April 19, 2000, documents were prepared, submitted and considered by a "Review Committee" comprised of five Assistant Directors of the Newfoundland and Labrador Tax Services Office, including the aforementioned Alan Ross who made the March 1, 2000 decisions. [14] The April 19, 2000 documents were authored by the same Ms. ... In the case at bar, the applicants did have a legitimate expectation that the second review would be impartial and independent of the first review. [31] The doctrine of legitimate expectation can create procedural rights which are governed by the standard of procedural fairness. [32] In the case at bar, the applicants argue that the review process can be considered to give rise to a reasonable apprehension of bias because, Alan Ross, who was the original decision-maker, was prominently involved in the second level decision of the Acting Director. ...
FCTD
Harris v. Canada, docket T-2407-96
The issue of the common law case by case privilege was considered in detail by the Supreme Court of Canada in M. ... Ryan, [1997] 1 S.C.R. 157. [40] In Ryan, supra, the Supreme Court of Canada considered the common law principles underlying the recognition of privilege from disclosure of confidential information and the application of the Canadian Charter of Rights and Freedoms to those principles. [41] The Supreme Court of Canada acknowledged that the class of information which can be subject to a claim of privilege is not closed and claims of privilege are to be assessed in relation to the circumstances giving rise to the claim, as well as in relation to the established principles governing the exclusion of relevant evidence on the basis of privilege. ...