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FCTD

Davidson v. Canada (Attorney General), 2019 FC 1278

In the end, I have considered the documents only to the extent that they provide the necessary context for the applicant’s allegation that there was a breach of procedural fairness (cf. ... The absence of any explanation whatsoever from the Commission for why the applicant’s additional materials would not even be considered despite the fact that the Commission has the discretion to accept submissions longer than ten pages leaves the decision to do so lacking in justification, transparency and intelligibility.   ...
FCTD

Haroun v. Canada (Citizenship and Immigration), 2019 FC 1283

Haroun had faked this pregnancy to make her account more dramatic. [23]   With respect to the letters from the doctor and social worker in Montréal, the RPD considered that they essentially reiterated Ms.  ... Haroun, the RPD considered the fact that she is an educated woman and has an undergraduate degree and a diploma in accounting and finance. [33]   It is therefore my opinion that in light of all the evidence before it, the RPD was justified in rejecting Ms. ...
FCTD

Fequiere v. Canada (Citizenship and Immigration), 2019 FC 1231

Given that her son is aware of the facts and educated, the RPD did not believe this explanation. [16]   The RPD also considered the applicant’s profile (her age, her education, her ties to Haiti, etc.) in order to assess whether she faced a serious possibility of persecution because of her status as a woman in Haiti. [17]   Because of the applicant’s social and family network in Haiti, the land that she allegedly owns there and the continued help from her children living in Canada, the RPD concluded that there was no serious possibility of persecution because of her profile.   ... In doing so, this Court is of the view that the applicant should be considered for family reunification on humanitarian and compassionate grounds and suggests to decision-makers to act on this in due course. ...
FCTD

Meshveliani v. Canada (Citizenship and Immigration), 2019 FC 1351

They also argue that the RPD failed to consider medical evidence in the record regarding the trauma and concussions they suffered in Georgia that, in turn, affected their ability to recall evidence and provide testimony. [21]   The Respondent submits that the RPD reasonably considered the documentary evidence for Georgia which spoke to the operational effectiveness of measures in Georgia combating vendettas and murder. ... It is the operational effectiveness of the country’s state protection apparatus that is critical (Lakatos v Canada (Citizenship and Immigration), 2018 FC 367 at para 21; Koky at para 14). [24]   The RPD considered the country condition evidence for Georgia in the National Documentation Package (NDP). ...
FCTD

Fortis v. Canada (Citizenship and Immigration), 2019 FC 1422

He then turned to subsection 1(3) of the 2017 Regulations, which defined “family member” as “(a) the spouse or common-law partner of the person; (b) a dependent child of the person or of the person’s spouse or common-law partner; and (c) a dependent child of a dependent child referred to in paragraph (b).” [8]   The Officer then considered the definition of “dependant child” as it was defined in section 2 of the Regulations immediately prior to August 1, 2014. ... The Officer also considered compassionate and humanitarian considerations with respect to the Applicants and Diego’s son. ...
FCTD

Tanarki v. Canada (Citizenship and Immigration), 2019 FC 1337

Analysis [26]   As a preliminary matter, the Minister submits that evidence contained in the Applicant’s April 3, 2019 affidavit that was not before the Officer should not be considered. I agree. [27]   To the extent that it differs from the August 24, 2018 affidavit that was before the Officer, the evidence in paragraphs 10 and 12 of the Applicant’s April 3, 2019 affidavit will not be considered. ...
FCTD

Rempel v. Canada (Attorney General), 2021 FC 337

Further, that losses are not considered withdrawals. [13] It is this decision that is being judicially reviewed. ... However, that point was not in the record before the decision-makers, and cannot be considered in this judicial review. ...
FCTD

Conray-Dymond Truck Line Limited v. Her Majesty the Queen, [1994] 1 CTC 199, 94 DTC 6166

They are not entitled to deduct any of their farming losses from their income, as these are considered non-business losses and are therefore treated as personal living expenses under paragraph 18(1)(h) of the Act. ... Trucking can scarcely be considered to be a labour intensive enterprise, but obviously in the years in question, it was required to increase its employment without any corresponding increase in profit. ...
FCTD

Andrew Potulicki v. Her Majesty the Queen, [1993] 1 CTC 417, 93 DTC 5196

In the latter case, especially, the expenses of maintenance would be considered deductible as being spent in the pursuit of ultimate profit. ... The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowances. ...
FCTD

Roseland Farms Ltd. v. Her Majesty the Queen, [1992] 2 CTC 398, 93 DTC 5008

In making this order, I have carefully considered the conduct of Mrs. ... Before closing, I wish to add that I have considered the matter carefully from the perspective of Mrs. ...

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