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FCTD
Robidoux v. Canada (Public Safety and Emergency Preparedness), 2020 FC 766
Robidoux argues that he did not contravene the Customs Act in reporting that he resided in the U.S. ...
FCTD
Abdat v. Canada (Attorney General), 2022 FC 1316
It stands to reason that a remission order should not normally serve as an alternative means of appeal for a taxpayer who failed to pursue the remedies provided for in the Income Tax Act and should not, in particular, allow for an out-of-court settlement to which the taxpayer consented to be set aside: Internorth Ltd v Canada (National Revenue), 2019 FC 574 at paragraphs 30 and 31; Mokrycke v Canada (Attorney General), 2020 FC 1027 at paragraph 68 [Mokrycke]; Meleca v Canada (Attorney General), 2020 FC 1159 at paragraph 50. [26] In stressing this consideration, the decision-maker did not fetter his discretion so as to contravene the principles established in Maple Lodge Farms v Government of Canada, [1982] 2 S.C.R. 2, and Kanthasamy v Canada (Citizenship and Immigration), 2015 SCC 61 at paragraph 32, [2015] 3 S.C.R. 909. ...
FCTD
The Queen v. Wellburn, 95 DTC 5417, [1995] 2 CTC 196 (FCTD)
Every company shall keep a register of its directors and enter in it the (c) date on which each former director ceased to hold office as a director: and (d) name of any office in the company held by a director and the date of appointment to the office and the date on which he ceases to hold office. 154(1) A director ceases to hold office when his term expires in accordance with the articles or when he (a) dies or resigns, (2) Every resignation of a director becomes effective at the time a written resignation is delivered to the registered office of the company or at the time specified in the resignation, whichever is later. 156(1) Every company shall, within 14 days after the resignation or removal of a director or the company becoming aware of his not being qualified, file with the registrar a notice, in Form 11 in the Second Schedule, of a director ceasing to hold office.... (2) A company that contravenes subsection (1) commits an offence and is liable to a fine not exceeding $50 for each day it is in default. ...
FCTD
Re F.K. Clayton Group Ltd., 86 DTC 6214, [1986] 1 CTC 470 (FCTD)
Subsection 231(4) has already been held to contravene section 8 of the Constitution Act, 1982 by the majority judgment of the Federal Court of Appeal in M.N.R. v. ...
FCTD
Dokaj v. Canada (Minister of National Revenue), 2005 FC 1437
That subsection creates the obligation to report the importation or exportation of currency or monetary instruments of a value equal to or greater than the prescribed amount. [13] Put another way, an individual who contravenes subsection 12(1) may, under section 25, request a ministerial review. ...
FCTD
Robert Julien Family Delaware Dynasty Trust v. Canada (National Revenue), 2007 FC 1071
Therefore, the relief sought would not contravene any tax policy objective ...
FCTD
Hociung v. Canada (Public Safety and Emergency Preparedness), 2018 FC 298
I conclude that the plaintiff’s failure to do so did, as found by the Minister’s delegate, contravene the Customs Act. ...
FCTD
Davidson v. Canada (Attorney General), 2019 FC 997
Filing documents without an affidavit contravenes Rule 309(2). More substantively, these documents meet none of the exceptions to the rule that judicial review is a review of what was before the tribunal below, and nothing else, discussed in Association of Universities at para 20 and set out at paragraph 47 above. ...
FCTD
Harris v. Canada (Attorney General), 2019 FC 1193
The Applicant says that his section 7 rights were breached because the process adopted by the PBC led to arbitrary detention, contrary to the principles of fundamental justice. [66] The Applicant put forth a number of reasons to support his theory that the scheduling process was arbitrary, including that:- the PBC does not take notice of release dates that occur before the expiry of the 90 days within which it has to decide;- the PBC’s goal of processing decisions within the legislative time frame was an abuse of process because the Applicant agreed with the A4D recommendation and, in the alternative, consented to revocation of his statutory release but the PBC made no effort to avoid overholding him thereby paying no attention to his liberty interest;- the PBC practice for scheduling hearings exploits the 90 day window provided by subsection 163(3), which is unfair and uncaring and would shock the conscience of properly informed, dispassionate members of the community;- the PBC practice also contravenes the community’s basic sense of decency and fair play, which calls into question the integrity of the parole system and the criminal justice system as a whole. [67] The Applicant submits that by indicating that he would not contest the CSC recommendation, the PBC had before it what amounted to a “joint consent” from the CSC and the Applicant. ...
FCTD
Cox v. Canada (Citizenship and Immigration), 2019 FC 1414
Non-compliance with Act Manquement à la loi 41 A person is inadmissible for failing to comply with this Act (a) in the case of a foreign national, through an act or omission which contravenes, directly or indirectly, a provision of this Act; and (b) in the case of a permanent resident, through failing to comply with subsection 27(2) or section 28. 41 S’agissant de l’étranger, emportent interdiction de territoire pour manquement à la présente loi tout fait — acte ou omission — commis directement ou indirectement en contravention avec la présente loi et, s’agissant du résident permanent, le manquement à l’obligation de résidence et aux conditions imposées. ...