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The Decision held that the Applicant is not a Convention refugee or a person in need of protection pursuant to sections 96 and 97 of the Immigration and Refugee Protection Act, SC 2001, c 27 [IRPA]. [2]   As explained in greater detail below, this application is allowed, because I have found that the RPD breached principles of procedural fairness by making credibility findings related to the Applicant’s testimony at an earlier RPD hearing, without affording her an opportunity to address those specific credibility concerns at the hearing before the RPD giving rise to its Decision. ... A hearing tribunal has no obligation to point to aspects of the applicant’s evidence that it finds unconvincing where the onus is on the applicant to establish a well-founded fear of persecution for reasons related to Convention refugee grounds. ...

For written reasons dated August 24, 2018, the RPD found that the applicant was neither a Convention refugee nor a person in need of protection because he had failed to establish his identity.   ... On this basis, the member concluded that the applicant was neither a Convention refugee nor a person in need of protection.   ...

Overview [1]   The Applicants seek judicial review of a December 14, 2018 decision made by a member of the Refugee Appeal Division [RAD] of the Immigration and Refugee Board of Canada [the Decision], upholding the December 21, 2017 decision of a member of the Refugee Protection Division [RPD], finding that the Applicants were not Convention refugees or persons in need of protection within the meaning of sections 96 and 97(1), respectively, of the Immigration and Refugee Protection Act, SC 2001, c 27 [IRPA]. [2]   For the reasons that follow, I find that the Decision is reasonable and that this application for judicial review must be dismissed. ... After considering the RPD’s decision and the Applicants’ arguments on appeal, the RAD concluded that overall the decision was correct and that there was insufficient credible evidence that the Applicants were Convention refuges or persons in need of protection. ...

The Officer rejected the Applicants’ application for Canadian permanent resident visas as members of the Convention refugee abroad class [Decision]. ... As the Applicants have not been successful in challenging the reasonableness of that finding, it precludes the Applicants being eligible for Convention refugee status, and I cannot conclude that the Decision is unreasonable based on the Officer not having analysed the claimed risk of persecution due to the Applicants’ ethnicity and religious beliefs. [24]   Here, the Officer was unable to make a determination on inadmissibility. ...

This is not to say that there may not be an international convention between Canada and another country, duly implemented by statute in both countries, that would authorize such examination. I do not recall any such convention that contemplates pre-trial examination of potential witnesses as opposed to obtaining evidence in one country for use at trial in another country. Plaintiffs counsel have not been able to find in this case an international convention of the kind referred to by Jackett, CJ. ...

Municipalities Act, RSNB 1973, c M-22 [40]            The parties cited several provisions of the Municipalities Act in their arguments. 3(3) The inhabitants of a municipality created under this Act are a body corporate under the name prescribed for it under this Act. 3(3) Les habitants d’une municipalité créée en application de la présente loi deviennent une corporation sous le nom qui lui est attribué en application de la présente loi. 4(2) A municipality may, in its corporate name, 4(2) Une municipalité peut, sous sa désignation sociale, (a) sue and be sued, a) ester en justice, (b) become a party to any contract or agreement within its powers, b) être partie à un contrat ou à un accord dans les limites de ses attributions, (b.1) subject to the regulations, charge interest, at the rate determined by resolution of the council, on any debt owing to it,  b.1) sous réserve des règlements, faire payer des intérêts au taux fixé par résolution du conseil sur toute somme qui lui est due, (c) receive by donation and otherwise acquire, hold, dispose of and convey any property, real or personal, for any purpose within its powers, and c) recevoir par donation et, de toute autre manière, acquérir, posséder, aliéner et transférer tout bien, réel ou personnel pour quelque objet que ce soit dans les limites de ses attributions, et (d) take security in any form for a debt owing to it. d) prendre tout genre de sûreté en garantie d’une créance. 4(3) A municipality may provide for, create, alter and abolish committees, departments, bureaus, divisions, boards, commissions, officials and agencies of the municipality and delegate administrative powers and duties to them. 4(3) Une municipalité peut prévoir, créer, modifier ou supprimer des comités, services, bureaux, subdivisions, fonctionnaires et organismes municipaux et leur déléguer des pouvoirs et fonctions d’ordre administratif. 7(1) A municipality may provide any of the services contained in the First Schedule. 7(1) Une municipalité peut fournir tout service figurant à l’Annexe I. 7(3) Where a municipality carries out any of the powers or provides any of the services under this Act it 7(3) Lorsqu’elle assume l’un des pouvoirs que lui confère la présente loi ou fournit l’un des services prévus par la présente loi, une municipalité (a) shall administer, a)  a) doit veiller à l’application de ces pouvoirs et services, doit veiller à l’application (b) shall pay the costs of and b) doit en acquitter le coût, et (c) subject to the Motor Vehicle Act may make by-laws with respect to, such powers and services c) peut, sous réserve des dispositions de la Loi sur les véhicules à moteur, prendre des arrêtés y relatifs 7(4) Without restricting the generality of any powers given under this Act, a municipality in providing any service may… 7(4) Sans restreindre la portée générale des pouvoirs conférés par la présente loi, une municipalité peut, pour fournir un service… (b) enter into an agreement with one or more municipalities or rural communities or with any person, including the Crown, whereby the cost and use of the service may be shared by the parties to the agreement; b) conclure avec une ou plusieurs municipalités ou communautés rurales ou avec toute personne, y compris la Couronne, une convention de répartition des frais et de l’utilisation du service entre les parties à la convention; (c) enter into an agreement with one or more municipalities or rural communities or with any person, including the Crown, to provide for the joint acquisition, ownership, development, extension, management or operation of services that may be provided by municipalities under this Act… c) conclure avec une ou plusieurs municipalités ou communautés rurales ou avec toute personne, y compris la Couronne, une convention mettant en commun l’acquisition, la propriété, l’aménagement, l’extension, la gestion et l’exploitation des services que peuvent fournir les municipalités en application de la présente loi… 10.2(2) All decisions of a council shall be 10.2(2) Toutes les décisions d’un conseil doivent être (a) made in a regular or special meeting of the council, and a) prises au cours de ses réunions ordinaires ou extraordinaires, et (b) adopted by a by-law or resolution of the council. b) adoptées par un arrêté ou une résolution du conseil 10.2(2.1) No act or decision of a council is valid unless it is authorized or adopted by a by-law or resolution at a council meeting. 10.2(2.1) Aucune action ou décision d’un conseil n’est valide à moins d’être autorisée ou adoptée par un arrêté ou une résolution à une réunion du conseil VI.              ...

They read as follows: 115 (1) A protected person or a person who is recognized as a Convention refugee by another country to which the person may be returned shall not be removed from Canada to a country where they would be at risk of persecution for reasons of race, religion, nationality, membership in a particular social group or political opinion or at risk of torture or cruel and unusual treatment or punishment. 115 (1) Ne peut être renvoyée dans un pays où elle risque la persécution du fait de sa race, de sa religion, de sa nationalité, de son appartenance à un groupe social ou de ses opinions politiques, la torture ou des traitements ou peines cruels et inusités, la personne protégée ou la personne dont il est statué que la qualité de réfugié lui a été reconnue par un autre pays vers lequel elle peut être renvoyée. (2) Subsection (1) does not apply in the case of a person (2) Le paragraphe (1) ne s’applique pas à l’interdit de territoire: (a) who is inadmissible on grounds of serious criminality and who constitutes, in the opinion of the Minister, a danger to the public in Canada; or a) pour grande criminalité qui, selon le ministre, constitue un danger pour le public au Canada; (b) who is inadmissible on grounds of security, violating human or international rights or organized criminality if, in the opinion of the Minister, the person should not be allowed to remain in Canada on the basis of the nature and severity of acts committed or of danger to the security of Canada. b) pour raison de sécurité ou pour atteinte aux droits humains ou internationaux ou criminalité organisée si, selon le ministre, il ne devrait pas être présent au Canada en raison soit de la nature et de la gravité de ses actes passés, soit du danger qu’il constitue pour la sécurité du Canada. ... Makomena, effectively provided the said opinion by means of his delegate on August 31, 2018. [6]   At the outset, the decision notes that the United Nations Convention Relating to the Status of Refugees [the Convention] provides for the possibility of refoulement of refugees. ...

Frequently in cases where double taxation might result this is avoided or minimized by tax conventions between the taxing countries both of which might otherwise claim taxation on the income or a portion of the income of the person concerned. Such a convention exists between Canada and the United States, but that is not the issue in the present litigation. ...

Tax Convention. plaintiff asserts and the defendant denies that each amount so paid or credited was not “a management or administration fee or charge” mentioned in paragraph 212(1)(a) of the Act, being excluded therefrom by subsection 212(4) of the Act. ... The main statutory provisions are these: 212(1) Every non-resident person shall pay an income tax of 25% [15% pursuant to the Tax Convention] on every amount that a person resident in Canada pays or credits, or is deemed by Part I to pay or credit, to him as, on account or in lieu of payment of, or in satisfaction of, (a) a management or administration fee or charge; 212(4) For the purpose of paragraph (1)(a), "management or administration fee or charge” does not include any amount paid or credited or deemed by Part I to have been paid or credited to a non-resident person as, on account or in lieu of payment of, or in satisfaction of, (a) a service performed by the non-resident person if, at the time he performed the service (i) the service was performed in the ordinary course of a business carried on by him that included the performance of such a service for a fee, and (ii) the non-resident person and the payer were dealing with each other at arm's length, or (b) a specific expense incurred by the non-resident person for the performance of a service that was for the benefit of the payer, to the extent that the amount so paid or credited was reasonable in the circumstances. ...

The Refugee Protection Division rejected the Applicant’s claim for refugee status and found that she was not a Convention Refugee and was not a person in need of protection.  ... Justice Patrick Mahoney of the Federal Court of Canada- Appeal Division. [21]            That case involved a judicial review of a finding that the applicant was not a convention refugee.  ...