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Results 51 - 60 of 2928 for considered
FCTD

Wellgate International Inc. v. Canada (Minister of National Revenue), docket T-662-99

This means that where an issue is clearly related to the control and exercise of powers of an administrative agency, which includes the interim measures to regulate disputes whose final disposition is left to an administrative decision-maker, the Federal Court can be considered to have a plenary jurisdiction. [29]            He went on to conclude: Many federal Acts do not provide for the exercise of administrative decision-making authority. ... [34]            The contractual issue therefore, cannot be considered to be in some way incidental to the Court's jurisdiction nor is it merely a phase of compulsory execution. ...
FCTD

Gravel v. Telus Communications Inc., 2010 FC 596

WRITTEN MOTION CONSIDERED AT QUÉBEC CITY, QUEBEC UNDER RULE 369 ON APRIL 8, 2010 REASONS FOR ORDER   AND ORDER:    GAUTHIER J. ...
FCTD

Meigs v. Canada, 2013 FC 389

HMTQ       MOTION IN WRITING CONSIDERED AT OTTAWA, ONTARIO PURSUANT TO RULE 369   REASONS FOR ORDER AND ORDER:                                   J. ...
FCTD

Deegan v. Canada (Attorney General), 2019 FC 960, aff'd 2022 FCA 158

Shoom, the Department of Finance considered the negotiation of this broad list of exempted accounts to be a “major success” that would significantly reduce the compliance burden for Canadian financial institutions and their customers. ... I have not lived in the United States since I was five years old, and I never even considered that I would need to file taxes in a place where I have never lived as an adult and where I have never earned income”. ... Canada (Attorney General), 2004 SCC 4, at para. 55, the Plaintiffs observe that several contextual factors are to be considered in assessing whether a law is discriminatory. ...
FCTD

Weterings v. Canada (Attorney General), 2025 FC 1066

Turley” Judge   FEDERAL COURT SOLICITORS OF RECORD DOCKET: 25-T-57   STYLE OF CAUSE: MICHAEL WETERINGS v THE ATTORNEY GENERAL OF CANADA   MOTION IN WRITING CONSIDERED AT OTTAWA, ONTARIO, PURSUANT TO RULE 369 OF THE FEDERAL COURTS RULES, SOR/98-106   judgment and reasons: TURLEY J.   ...
FCTD

Delta Industrial Supply Ltd. v. Canada (Attorney General), 98 D.T.C. 6044, [1998] 2 C.T.C. 151

The first point is that, according to the decision maker, the applicant's previous remittance history was considered in reaching the decision. ... Indeed, I find specifically that it was fair, reasonable and quite appropriate to have considered the one particular instance where he was warned. ... I do not think this decision maker considered any extraneous or relevant factors. ...
FCTD

Ipaye v. Canada (Citizenship and Immigration), 2019 FC 1338

On appeal, and after having considered new evidence, the Refugee Appeal Division [RAD] accepted that Ms. ... Ipaye submits that sections 110 and 111 of the IRPA cannot be interpreted as providing the RAD with the authority to reject a claim on a ground not considered by the RPD and that the IRPA does not allow the RAD to create a new record or seek submissions on matters not considered by the RPD. [15]   In Huruglica, the Federal Court of Appeal considered sections 110 and 111 of the IRPA. ... The RAD may, on the basis of the record before the RPD and any additional evidence or submissions properly placed before it on appeal (IRPA subsections 110(3), (4) and (5) and (6)), decide a matter on a ground not considered by the RPD. ...
FCTD

Zaki v. Canada (National Revenue), 2018 FC 928

The first level Officer considered all of the factors outlined in section 33 of Information Circular 07-1R1 in arriving at her recommendations. ... She considered the Applicant’s first level review and the materials provided by the Applicant for the second level review. ... The second level Officer carefully considered the Applicant’s representations and reviewed the documents submitted in support of his request. ...
FCTD

Anderton v. Canada (Attorney General), 2021 FC 788

Anderton exercising his stock option in 1997 and 1998 was within his control and was not considered an extenuating circumstance for the purposes of remission. ... Therefore, the Director General concluded that his health issues could not be considered extenuating circumstances for the purposes of remission. [19] Lastly, the Director General noted that it is generally not considered to be in the public interest to remit tax, penalties, or interest for taxation years for which taxpayers did not file an income tax return on time or pay any amounts owing as required, unless there were circumstances that rendered them incapable of doing so. [20] The Director General concluded that, having considered Mr. ... Anderton’s particular health problems. [22] The Decision concluded by stating that, having considered Mrs. ...
FCTD

Metro-Can Construction Ltd. v. Canada (Minister of National Revenue), 2002 FCT 1171

Again, the examples given in IC 92-2 are not meant to be exhaustive. [11]            The following factors were considered by Ms. ... In that case, one of the factors considered by the decision-maker was that the applicant did not dispute his liability. ... Bemister can one find a statement that the issue of "undue delay" was considered, I am satisfied that this submission is not valid. [25]            It is correct to say that amongst the factors listed as considered in the Asher affidavit or the Bemister affidavit one cannot find the words that the issue of undue delay was specifically considered. [26]            I am satisfied that the issue of undue delay was implicitly considered for otherwise it would not have been necessary for Ms. ...

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