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FCTD
Kashefi v. Canada (Border Services Agency), 2016 FC 1204
Decision Under Review [5] The Recourse Directorate noted that the Decision had been reached following a review of the enforcement action, the evidence and the law applicable to the Applicant’s case and that the documentation provided by the Applicant and the reports from the CBSA issuing office had been fully considered. ... It is therefore reviewable on a standard of reasonableness (Shin v Canada (Public Safety and Emergency Preparedness), 2012 FC 1106 at para 47 [Shin]; United Parcel Service Canada Ltd v Canada (Public Safety and Emergency Preparedness), 2011 FC 204 at paras 40-43). [24] In reviewing the Decision on the standard of reasonableness, the Court should not intervene unless the delegate came to a conclusion that is not transparent, justifiable and intelligible and within the range of acceptable outcomes based on the facts and the law (Shin at para 48; Dunsmuir v New Brunswick, 2008 SCC 9 at para 47; Canada (Citizenship and Immigration) v Khosa, 2009 SCC 12 at para 59). [25] The Respondent submits that the Applicant provided no evidence or argument as to why the Decision could be considered unlawful or unreasonable. ...
FCTD
Fournier v. Canada (Citizenship and Immigration), 2016 FC 1045
The Immigration and Refugee Protection Regulations, (SOR/2002-227) (the Regulations) explicitly set out the types of relationships that do not satisfy the legislation in terms of what is considered a legitimate marriage for immigration purposes. Subsection 4(1) of the Regulations reads as follows: Bad faith Mauvaise foi 4 (1) For the purposes of these Regulations, 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 4 (1) Pour l’application du présent règlement, l’étranger n’est pas considéré comme étant l’époux, le conjoint de fait ou le partenaire conjugal d’une personne si le mariage ou la relation des conjoints de fait ou des partenaires conjugaux, selon le cas: (a) was entered into primarily for the purpose of acquiring any status or privilege under the Act; or a) visait principalement l’acquisition d’un statut ou d’un privilège sous le régime de la Loi; (b) is not genuine. b) n’est pas authentique. ...
FCTD
Roopnauth v. Canada (National Revenue), 2016 FC 1307
According to the Applicant, this hierarchical structure is one in which the SP0465 position encompasses employees with varying degrees of knowledge and responsibility, as some employees have little experience while others are responsible for CoE and non-resident tax matters, with the employees with little experience referring complex matters to the more knowledgeable ones. [29] The Respondent claims that the Committee considered the evidence concerning the hierarchical structure of the SP0465 position and that the Applicant’s submissions about the organizational structure of the SP0465 position are not relevant in the context of a classification grievance, though they would be so in a work description grievance. ... The Respondent maintains that the Committee reasonably assessed the written work description when employing the Standard to determine an appropriate classification for the position. [30] In my view, the Committee’s reasons in this case make it abundantly clear that it considered the hierarchical organizational structure of the SP0465 position in determining the appropriate classification for the position. ...
SCC
Smith v. Minister of Finance, [1925] SCR 405
It is to be remarked however that this statement was [Page 410] not necessary for the decision of the case, for the betting in question was not considered as unlawful, although of course no action would have lain to recover the bets. ... The learned trial judge also considered that the appellant should not be heard to invoke his own turpitude to claim indemnity from paying taxes and to be placed in a better position than if he were an honest and legal trader. ...
SCC
Dunphy v. Croft, [1931] SCR 531
It may be considered as axiomatic that a grant of legislative authority to a British colony for “the peace, order and good government” of the colony, does not, as a general rule, empower the colonial legislature to enact laws penalizing acts, otherwise lawful, done beyond the territory of the colony, or legalizing such acts when otherwise unlawful. ... Upon the reference to this Court of the Bigamy Sections of the Criminal Code [12], the point considered was whether these sections were, by reason of their extra-territorial operation, ultra vires of the Dominion to legislate for the criminal law, and the legislation was upheld by the majority of the court; but the learned Chief Justice (Strong), although he dissented in the particular case, gave expression in his judgment to the view which, I think, is not controverted, that As the Imperial Parliament is a sovereign legislature I do not for a moment dispute the proposition that it may confer upon a colonial legislature powers in this respect co-equal with its own, by granting it authority to enact the personal liability of all British subjects resident within its jurisdiction, or indeed of all British subjects generally, for crimes committed without the jurisdiction. ...
SCC
Blackwell v. Minister of National Revenue, [1951] SCR 419
Of course, the appellant cannot be considered as exercising a "profession" within the meaning of that word in the usual language, but he relies on the use of the word "profession" in section 7 (b) of the Act, and he claims to be entitled to the exemption therein provided. ... Of course, in order to claim the exemption, the appellant had first to show that his profits depended entirely, or at least mainly, upon his personal qualifications, but the proviso in the section must also be considered. ...
SCC
Lumbers v. The Minister of National Revenue, [1944] SCR 167
The contract here was "entered into" in 1918 and it is that contract which must be considered, not the situation existing after January 1, 1939 [Page 169] (when, so appellant contended, all insurance features had dropped and, whatever the contract was before, it was then an annuity contract with the characteristics of Government contracts): the payments arising in 1939 flowed from the obligations created in 1918; what the legislation contemplated was an annuity contract as of the time it was made, not as of any moment thereafter which might mark the beginning of some stage of performance under it. ... Subsequent to that decision, paragraph (b) of section 3 of the Act as considered in the Shaw case was repealed and there was substituted therefor the following: (b) annuities or other annual payments received under the provisions of any contract, except as in this Act otherwise provided. ...
SCC
Minister of National Revenue v. Inland Industries Limited, [1974] SCR 514
Parker considered that if such a trusteed pension plan could obtain a really high yield on its investments, the privilege of participating in it would help him attract and retain desirable executive personnel. ... These were all considered and rejected in the Court below. Those grounds were all raised again in this Court, but I do not find it necessary or desirable to express an opinion on any other than the following point which is, in my view, decisive of the case. ...
SCC
Dobieco Ltd. v. Minister of National Revenue, [1966] SCR 95
The appellant, on its part, also considered itself a member otherwise it would not have been able to sell its interest to Mr. ... I have considered with care all the evidence of these witnesses bearing on this point and have reached the conclusion that it should be found as a fact that by March 31, 1957, the fair market value of the appellant's interest in the Jerd Syndicate did not exceed $1. ...
SCC
Deputy Minister of National Revenue, Customs and Excise v. MacMillan & Bloedel (Alberni) Ltd., [1965] SCR 366
The expression class or kind as found in tariff items 427 and 427a must be considered with a reasonable degree of narrowness in that only similar machines must be considered in a determination that a particular machine is of the same class or kind of machine. 13. ...