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FCTD

Hongoro v. Canada (Citizenship and Immigration), 2019 FC 1002

His brother, who lives in Canada as a permanent resident, and a church group sponsored his application for permanent residence under the Convention Refugee Abroad class and Humanitarian-Protected Persons Abroad class in 2011. [2]   In a letter dated February 8, 2018, an Officer at the High Commission of Canada in Pretoria refused the application because the Applicant had provided inconsistent and conflicting information. ... After outlining the statutory requirements to obtain permanent residence in Canada as a member of the Convention Refugee Abroad class or as a member of the Humanitarian-Protected Persons Abroad class, the Officer stated as follows: … I am not satisfied that you are a member of any of the classes prescribed because during your interview on 19 May 2017, you provided inconsistent and conflicting information. ... Standard of Review [6]   It is well-established that an officer’s decision as to whether an applicant is a member of the Convention Refugee Abroad class or the Humanitarian-Protected Persons Abroad class is a question of mixed fact and law reviewable on the reasonableness standard (Helal v Canada (Citizenship & Immigration), 2019 FC 37 at para 14; Sar v Canada (Citizenship and Immigration), 2018 FC 1147 at para 19; Gebrewldi v Canada (Citizenship & Immigration), 2017 FC 621 at para 14; Abdi v Canada (Citizenship & Immigration), 2016 FC 1050 at para 18; Bakhtiari v Canada (Citizenship and Immigration), 2013 FC 1229 at para 22; Qarizada v Canada (Citizenship and Immigration), 2008 FC 1310 at para 15; and Saifee v Canada (Citizenship and Immigration), 2010 FC 589 at para 25). [7]   The reasonableness standard tasks the Court with reviewing an administrative decision for “the existence of justification, transparency and intelligibility within the decision-making process” and determining “whether the decision falls within a range of possible, acceptable outcomes which are defensible in respect of the facts and law” (Dunsmuir v New Brunswick, 2008 SCC 9 at para 47). ...
FCTD

Teng v. Canada (Citizenship and Immigration), IMM-5631-18

The Refugee Protection Division [RPD] of the Immigration and Refugee Board determined in a decision dated October 24, 2018, that the Applicant was neither a Convention refugee nor a person in need of protection. [2]   The Applicant has now applied under subsection 72(1) of the Immigration and Refugee Protection Act, SC 2001, c-27 [IRPA], for judicial review of the RPD’s decision. ... The RPD’s Decision [3]   After summarizing the Applicant’s allegations, the RPD found that he had not satisfied the burden of establishing a serious possibility of persecution on a Convention ground, or that, on a balance of probabilities, he would personally be subjected to a risk to life or a risk of cruel and unusual treatment or punishment or a danger of torture upon return to China. [4]   The RPD noted that, while there is a presumption that the Applicant’s sworn allegations are true, it had reason to doubt the truthfulness of his allegations. ... Conclusion [26]   The RPD’s reasons for its determination that the Applicant was neither a Convention refugee, nor a person in need of protection, are intelligible, transparent, and justifiable, and the decision falls within a range of possible, acceptable outcomes defensible in respect of the facts and law. ...
TCC

Industries P.W.I. Inc. v. Minister of National Revenue, [1993] 1 CTC 2453

S.C. 1970-71-72, c. 63) (the "Act"), as well as subsection X(3) of the tax convention between Canada and the United States for the 1984, 1985 and 1986 taxation years. ... A-155389, A-155388 and A-155387 respectively, in which he claimed from the appellant: (a) the ten per cent income tax under Part XIII and the Canada-United States Tax Convention Act, 1984 which the appellant failed to withhold on the loans of $40,096.81 in 1984, $23,906 in 1985 and $24,862.24 in 1986, which according to the respondent were deemed paid to P.W.I. ... It follows that subsections 212(2), 215(1), 215(6) and 227(8) of the Act and paragraph X(3) of the tax convention between Canada and the United States are also applicable, having regard to the circumstances and facts on which the parties agreed. ...
FCA

Tom Luscher v. Deputy Minister, Revenue Canada, Customs and Excise, [1985] 1 CTC 246

Article 10 of the European Convention on Human Rights subjects freedom of expression to such... restrictions... as are prescribed by law and are necessary in a democratic society. It may be noted that the Convention does not in terms require that the restrictions be “reasonable”. ... In the United States, the freedom of speech protection of the First Amendment is not specifically subject to limitations as in the Charter and the European Convention and it has fallen to the courts to define the extent of permissible legislative limits. ...
FCTD

Simodale Investments Limited v. Minister of National Revenue, [1973] CTC 742, 73 DTC 5549

Since there was no lease, there was no hope of a mortgage: (1) The plan of the Western International Hotels was to take only 25% interest in a hotel property and the balance of 75% was to be financed by local people. (2) The Western International Hotels Ltd became interested in the Convention Centre for Victoria which was centred around the Empress Hotel, and the Western Company was not interested in having two hotels in the one city. (3) Money became tight. ... Lemery testified that the Convention Centre planned around the Empress Hotel was a bombshell to his property and he tried to encourage the City to relocate the Convention Centre, or at least to interest it in his property but without success. ...
T Rev B decision

Vauban Productions v. Minister of National Revenue, [1973] CTC 2230, 73 DTC 184

The appellant applied for a rebate of this sum so deducted on the ground that it was exempt from Canadian income tax by Virtue of Article 4 I of the Canada-France Income Tax Convention, 1951, which reads as follows: I. ... The respondent took the position that the appellant was taxable pursuant to the provisions of Article 13 III and IV of the said Canada- France Income Tax Convention and assessed accordingly by notice of assessment dated November 8, 1967. ... Article 13 III and IV of the Canada-France Income Tax Convention reads as follows: III. ...
SCC

Charles-Edouard Saint-Germain v. Minister of National Revenue, [1969] CTC 194, 69 DTC 5086

Je crois devoir ajouter que lorsque l’appelant a négocié simultanément la vente de l’immeuble et de ses actions dans la compagnie sa convention avec l’acquéreur de l’entreprise comportait la stipulation suivante: 2. ... Vu cette stipulation, il ne me paraît pas qu’il y ait lieu d’attacher beaucoup d’importance au fait que l’acte de vente de l’immeuble signé en exécution de cette convention comporte suivant la formule habituelle la cession de l’immeuble ‘‘avec bâtisses dessus érigées... et toutes dépendances y attachées’’. Rien n’indique qu’on ait entendu exécuter la convention d’achat de l’immeuble et des actions autrement qu’elle avait été originairement conclue. ...
T Rev B decision

George G Addie v. Minister of National Revenue, [1980] CTC 2647, [1980] DTC 1556

Findings The appellant testified that his education increased through his association and membership in the Canadian Institute of Mining and Metallurgy where he would attend a convention once a year and meet with associates and learn of new techniques. ... As a result of his membership he also receives an annual news report after the annual convention and articles are submitted to the monthly bulletin by learned members by the metallurgical and mining association whereby scientific papers are published, one of which was submitted by the appellant to the bulletin and was published and related to “angle of intersection’’. ... Most lawyers in Canada are members of the Canadian Bar Association which issues various publications and has annual conventions and sectional meetings for the on-going education of its members. ...
EC decision

Minister of National Revenue v. Frank Sura, [1959] CTC 460, 59 DTC 1280

Quoiqu’il soit permis de faire toutes sortes de conventions matrimoniales, la loi fait certaines exceptions. ... Ils peuvent faire entre eux toutes sortes de conventions matrimoniales qui n’enfreignent pas les dispositions de la loi, mais en l’absence de telles conventions ils sont censés avoir voulu vivre en communauté de biens. ... Cet article est relatif à la convention matrimoniale de séparation de biens et indique l’effet de cette convention sur les droits de la femme quant à ses biens. ...
TCC

Rusnak v. The Queen, docket 95-3617-IT-G

As to the conventions, I accept the submissions of the Minister contained in paragraphs 8(e) to 8(m) of the Reply. ...

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