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Results 641 - 650 of 1274 for convention
TCC
Boissoneau v. The Queen, docket 2000-1458-IT-I (Informal Procedure)
I-5, as amended provide as follows: 2(1) "reserve" means a tract of land, the legal title to which is vested in Her Majesty, that has been set apart by Her Majesty for the use and benefit of a band, and... 87. (1) Notwithstanding any other Act of Parliament or any Act of the legislature of a province, but subject to section 83, the following property is exempt from taxation, namely, the interest of an Indian or a band in reserve lands or surrendered lands; and the personal property of an Indian or band situated on a reserve. 90. (1) For the purposes of sections 87 and 90, personal property that was purchased by Her Majesty with Indian moneys or moneys appropriated by Parliament for the use and benefit of Indians or bands, or given to the Indians or to a band under a treaty or agreement between a band and Her Majesty, shall be deemed always to be situated on a reserve. [4] The link with the Income Tax Act is paragraph 81(1)(a) which provides: 81. (1) There shall not be included in computing the income of a taxpayer for a taxation year, (a) an amount that is declared to be exempt from income tax by any other enactment of Parliament, other than an amount received or receivable by an individual that is exempt by virtue of a provision contained in a tax convention or agreement with another country that has the force of law in Canada; [5] In Dixon v. ...
TCC
Nordick v. The Queen, docket 98-814-IT-I (Informal Procedure)
He attended meetings and conventions, listened to tapes and examined the literature supplied by Amway. [4] He explained that for no personal reasons but simply to improve the Amway business he moved from his home in Humboldt, Saskatchewan (population 5,000) to Saskatoon (population approximately 180,000). ...
TCC
Knechtel v. The Queen, docket 98-3860-IT-I (Informal Procedure)
The appellant testified that in July of 1995 she attended at a music teachers' convention in Saskatoon. ...
TCC
Kruger Incorporated v. The Queen, 2016 TCC 14
This may not be convention but I believe it is reasonable. Signed at Ottawa, Canada, this 18th day of January 2016. ...
FCTD
Archambault v. Canada (Canada Customs and Revenue Agency), 2005 FC 183
Analysis [8] The provisions of the PSSRA on the jurisdiction of an adjudicator provide as follows: 92. (1) Where an employee has presented a grievance, up to and including the final level in the grievance process, with respect to (a) the interpretation or application in respect of the employee of a provision of a collective agreement or an arbitral award, (b) in the case of an employee in a department or other portion of the public service of Canada specified in Part I of Schedule I or designated pursuant to subsection (4), (i) disciplinary action resulting in suspension or a financial penalty, or (ii) termination of employment or demotion pursuant to paragraph 11(2)(f) or (g) of the Financial Administration Act, or (c) in the case of an employee not described in paragraph (b), disciplinary action resulting in termination of employment, suspension or a financial penalty, and the grievance has not been dealt with to the satisfaction of the employee, the employee may, subject to subsection (2), refer the grievance to adjudication. 92. (1) Apr è s l'avoir port é jusqu'au dernier palier de la proc é dure applicable sans avoir obtenu satisfaction, un fonctionnaire peut renvoyer à l'arbitrage tout grief portant sur: a) l'interpr é tation ou l'application, à son endroit, d'une disposition d'une convention collective ou d'une d é cision arbitrale; b) dans le cas d'un fonctionnaire d'un minist è re ou secteur de l'administration publique f é d é rale sp é cifi é à la partie I de l'annexe I ou d é sign é par d é cret pris au titre du paragraphe (4), soit une mesure disciplinaire entra î nant la suspension ou une sanction p é cuniaire, soit un licenciement ou une r é trogradation vis é aux alin é as 11(2) f) ou g) de la Loi sur la gestion des finances publiques; [9] Therefore, paragraph 92(1)(c) of the PSSRA, which is applicable to the case at bar, provides that an adjudicator appointed under the Act has jurisdiction solely over "disciplinary action resulting in termination of employment, suspension or a financial penalty". [10] In an attempt to clarify what needs to be done in considering this issue, the Federal Court of Appeal in Canada (Attorney General) v. ...
FCTD
Saleck v. Canada (Citizenship and Immigration), 2005 FC 549
Canada (Citizenship and Immigration), 2005 FC 549 ADVANCE \d50 Date: 20050422 Docket: IMM-6613-04 Citation: 2005 FC 549 [ENGLISH TRANSLATION] Ottawa, Ontario, Friday, April 22, 2005 Present: The Honourable Justice François Lemieux BETWEEN: MOHAMED LEMINE OULD SALECK Applicant - and- THE MINISTER OF CITIZENSHIP AND IMMIGRATION Respondent REASONS FOR ORDER AND ORDER [1] Mohamed Lemine Ould Saleck (the applicant), citizen of Mauritania, age 44, is contesting on several grounds the June 28, 2004, decision of the Refugee Protection Division (the panel or RPD), denying him the status of Convention refugee or person in need of protection. [2] Among these grounds, the applicant cites: (1) bias of the panel; (2) breach of procedural fairness due to the multiple interventions of the presiding member; (3) abusive finding that he was not a credible witness; (4) the panel’s use of information from its specialized knowledge without giving him the opportunity to make representations; and (5) erroneous analysis of the demonstration on May 30, 2003, in front of the Embassy of Mauritania in Ottawa, the basis of his claim that he was a refugee sur place. [3] I need not address all of these grounds, since I am convinced that the panel made several errors in its analysis of the demonstration in Ottawa and that these errors alone justify setting aside the panel’s decision. [4] The panel writes the following about the demonstration in Ottawa: [translation] Alongside other individuals, the applicant participated in a demonstration in front of the Embassy of Mauritania in Ottawa between 12:00 and 1:00 p.m. on May 30, 2003. ...
FCTD
General Electric Capital Equipment Finance Inc. v. Canada, docket T-1641-90
These provisions read as follows: 212.(1) Every non-resident person shall pay an income tax of 25% on every amount that a person resident in Canada pays or credits, or is deemed by Part I to pay or credit, to the non-resident person as, on account or in lieu of payment of, or in satisfaction of, (b)interest except (vii) interest payable by a corporation resident in Canada to a person with whom that corporation is dealing at arm"s length on any obligation where the evidence of indebtedness was issued by that corporation after June 23, 1975 if under the terms of the obligation or any agreement relating thereto the corporation may not under any circumstances be obliged to pay more than 25% of (B)... the principal amount of the obligation, within 5 years from the date of single debt issue or that obligation, as the case may be, 212.(1) Toute personne non-résidente doit payer un impôt sur le revenu de 25% sur toute somme qu"une personne résidant au Canada lui paie ou porte à son crédit, ou est réputée en vertu de la partie I lui payer ou porter à son crédit, au titre ou en paiement intégral ou partiel: b) d"intérêts, sauf: (vii) les intérêts payables sur un titre par une société résidant au Canada à une personne avec laquelle cette société n"a aucun lien de dépendance, lorsque le titre de créance a été émis par cette société après le 23 juin 1975, si, selon les modalités du titre ou d"une convention s"y rapportant, la société ne peut, en aucun cas, être tenue de verser plus de 25%: (B)... du montant du principal de l"obligation, dans les 5 années suivant la date de l"émission couvrant une dette unique ou de cette obligation, selon le cas, [4] In the present case, the plaintiff maintains that the Minister erred in concluding that the exemption provision in paragraph 212(1)(b)(vii) of the Income Tax Act did not apply to the payment of interest in question. ...
FCTD
Insch v. Canada Revenue Agency, 2009 FC 869
Droit du fonctionnaire 208. (1) Sous réserve des paragraphes (2) à (7), le fonctionnaire a le droit de présenter un grief individuel lorsqu’il s’estime lésé: a) par l’interprétation ou l’application à son égard: (i) soit de toute disposition d’une loi ou d’un règlement, ou de toute directive ou de tout autre document de l’employeur concernant les conditions d’emploi, (ii) soit de toute disposition d’une convention collective ou d’une décision arbitrale; b) par suite de tout fait portant atteinte à ses conditions d’emploi ...
FCTD
Germain v. Canada (Attorney General), 2011 FC 539
Germain then showed the customs officer a CITES (Convention on International Trade in Endangered Species) export permit issued by Belgian authorities, authorizing the exportation of a statuette made of elephant ivory from the Democratic Republic of the Congo. ...
FCTD
Koita v. Canada (Citizenship and Immigration), 2016 FC 1247
Canada (Citizenship and Immigration), 2016 FC 1247 Date: 20161108 Docket: IMM-2233-16 Citation: 2016 FC 1247 [ENGLISH TRANSLATION] Ottawa, Ontario, November 8, 2016 PRESENT: The Honourable Justice Martineau BETWEEN: DIENEBA KOITA alias ALIMA DIAWARA Applicant and THE MINISTER OF CITIZENSHIP AND IMMIGRATION Respondent DECISION AND REASONS [1] This is an application for judicial review of a decision by the Refugee Appeal Division [RAD] of the Immigration and Refugee Board [IRB] rendered on May 10, 2016, dismissing the applicant’s application and confirming the Refugee Protection Division’s [RPD] decision that the applicant is not considered a Convention refugee or a person in need of protection under Sections 96 and 97 of the Immigration and Refugee Protection Act, S.C. 2001, c. 27 [IRPA]. [2] The applicant, who is originally from Mali, left her country to seek refuge in Canada on March 22, 2015. ...