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FCTD

Canada (Attorney General) v. Yukon (Whitehorse International Airport), 2006 FC 1326

In particular, I have considered the importance of the question and its applicability to numerous future cases, and the relative lack of expertise of the Appeal Panel on questions of statutory interpretation.   12     The Tribunal must make a correct interpretation of the Act on this issue and so, in this sense, the question goes to the jurisdiction of the Civil Aviation Tribunal. ...     [24]            The application of criminal law doctrine to the regulatory regime created under the Act was previously considered by the Federal Court of Appeal in Boyd v. ...
FCTD

Mann v. Canada (National Revenue), 2006 FC 1358

Each of these will be considered in turn.   Was Mr. Mann in Default of his Obligation to File a 2005 Tax Return? ... This issue will be considered next.   Should the Jeopardy Order be Continued? ...
FCTD

Husky Oil Limited v. Canada, docket T-72-87

The paragraphs above referred to from his decision clearly indicate that he fully considered the relevant provisions of the Act. ... Randa 8, the Court considered the application of the limitation period commencing either upon the deposit of the post-dated cheques or from their maturity dates. ...
FCTD

Imray v. Canada, docket T-676-90

S-3.1 (the " School Act").       4.The School Act provides that the annual two-day professional development seminar known as Teachers' Convention ("Teachers" Convention") are considered "teaching days".       5.The School Act also provides that the Employer shall deduct 0.5% of the Plaintiff's annual teacher's salary for each teaching day that the Plaintiff is absent, unless the absence is approved by the Employer or the Minister of Education or relates to medical illness, disability or treatment.       6.During the Taxation Years, the nearest Teachers' Convention was held in the City of Grande Prairie, which is approximately 200 kilometres away from the Town of Peace River.       7.In attending Teachers' Convention during the Taxation Years, the Plaintiff incurred the following travelling expenses:         Description      1986      1987      1988 Hotel $ 50.00 $ 34.00 $ 38.00 Meals (Alberta Government Rate) 57.00 57.00 57.00 Car (25"/km) 50.00 50.00 50.00 TOTAL $157.00 $141.00 $145.00         (hereinafter collectively referred to as the "Expenses").    8.The Employment Agreement and the School Act do not address the question of who pays for the travelling expenses of a teacher incurred by a teacher in the course of attending Teacher"s [sic] Convention. 9.      ... In making the frequency argument, the Minister advances the proposition that there is a line to be drawn respecting the degree of regularity with which an event occurs before it can be considered to "ordinarily" occur. ...
FCTD

Dorey v. Canada (Customs and Revenue Agency), 2003 FC 1241

Unless the Applicant can show that the Respondent ignored relevant evidence, considered irrelevant or extraneous matters, acted in bad faith or that the decision is clearly contrary to law, then this Court should not interfere. [18]            The Respondent argues that the record shows that it considered only relevant matters including its earlier delays in dealing with prior requests by the Applicant and its failure to follow its own procedures in dealing with his second request. ...
FCTD

Plattig v. Canada (Attorney General), 2003 FC 1074

As well, he states that in reaching his decision he considered the following factors:-            the applicant was unable to substantiate the amounts of the total business expenses claimed for 1989 and 1990;-            many of the business expenses and legal fees were paid by the applicant's company Saskia and were not deductible by the applicant;-            since the legal fees were paid to establish a right to maintenance or to determine related security and not to enforce the collection of an existing right they were not deductible; and-            the applicant did not provide a valid explanation for the failure to claim the expenses when her income tax returns were originally filed. ... Accordingly, they will not be considered in these reasons. The Standard of Review [22]            In Barron v. ...
FCTD

Paqueo v. Canada (Customs and Revenue Agency), 2005 FC 38

The area was considered by Mr Justice Hugessen in Baroud v. Canada (Attorney General) (1998) 160 F.T.R. 91 (F.C.T.D.) at 92: [4]         In deciding in what manner to exercise the wide discretion granted to it by Rule 382 at the conclusion of a status review, it seems to me that the Court needs to be concerned primarily with two questions:             1)          what are the reasons why the case has not moved forward faster and do they justify the delay that has occurred? ... However I am also aware that explanations, on status review, should be considered on a case by case basis. ...
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. ...

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