Search - convention
Results 5191 - 5200 of 8189 for convention
FCTD
Akinola v. Canada (Citizenship and Immigration), 2019 FC 1308
Introduction [1] This is an application for judicial review of the Refugee Appeal Division [RAD]’s decision affirming the Refugee Protection Division [RPD]’s finding that the Applicants are not Convention refugees or persons in need of protection as defined in sections 96 and 97(1) of the Immigration and Refugee Protection Act, SC 2001, c 27 [IRPA]. ... Impugned Decision [12] In a decision dated January 29, 2019, the RAD dismissed the Applicants’ appeal, and confirmed the RPD decision that the Applicants are neither Convention refugees nor persons in need of protection, pursuant to paragraph 111(1)(a) of the IRPA. [13] The RAD declined to hold a hearing pursuant to subsection 110(6) of the IRPA. ...
FCTD
Jacobus v. Canada (Citizenship and Immigration), 2019 FC 1420
Jacobus was not a convention refugee nor a person in need of protection pursuant to the Immigration and Refugee Protection Act, SC 2001, c 27 [IRPA]. [2] Ms. ... As already noted, the reasonableness of the IFA determination is the sole issue under review in this application. [9] For reasons set out below, I find that in considering Bali as a viable IFA, the RPD reasonably applied the two-pronged test established by the Federal Court of Appeal in Thirunavukkarasu v Canada (Minister of Employment and Immigration), [1994] 1 FC 589 (FCA) that: [I]n order to prove a claim to Convention refugee status… claimants must prove on a balance of probabilities that there is a serious possibility that they will be subject to persecution in their country. ...
FCTD
Singh v. Canada (Citizenship and Immigration), 2019 FC 1375
Singh) is seeking judicial review of a decision of the Refugee Appeal Division [RAD], dated February 25, 2019, dismissing his appeal, confirming the decision of the Refugee Protection Division [RPD], dated March 24, 2017, and determining that he is neither a Convention refugee nor a person in need of protection. [2] For the reasons set out below, the application for judicial review will be dismissed. ... Singh is neither a Convention refugee nor a person in need of protection within the meaning of sections 96 and 97 of the Immigration and Refugee Protection Act, SC 2001, c 27 [the Act]. ...
TCC
Robert Boisvert and René Gibeault v. Minister of National Revenue, [1991] 1 CTC 2573, 91 DTC 752
They fulfilled their overseas functions under a tripartite convention, a model of which was produced, between the Department of National Defence, the school boards that were their employers at the time, and the party of the third part, who was designated as "the teacher”. In accordance with the provisions of the convention, the appellants’ school boards paid their salaries for the years subject to appeal—that is, while they were fulfilling their respective overseas functions—and made source deductions for income tax payable under the Act and the Taxation Act of the province of Quebec in addition to other mandatory deductions under various federal and provincial legislation. ...
TCC
Seymour Pepper, Elaine Pepper, Dean Pepper, Brenda C. Pepper, Jody H. Pepper and York Super Pharmacy Limited v. Minister of National Revenue, [1992] 2 CTC 2259
There were certain agreements reached between the parties before the trial, and these are also indicated: Appellant Years in Issue Basis of Appeal York Super Pharmacy 1983/84/85 Convention Expenses, and Ltd. (York) Deductibility of Loans* Dean Pepper 1982/83/84 Loans* to Shareholders Seymour Pepper 1982/83/84 Loans* to Shareholders Jody Pepper 1982/83/84 Loans* to Shareholders Brenda Pepper 1982 and 1984 Child Tax Credit Elaine Pepper 1984 Child Tax Credit For York, counsel for the appellants pointed out that for the year 1983, the only item at issue was for the disallowance of a convention expense deduction and that would not be contested. ...
TCC
John Bell Wilson v. Minister of National Revenue, [1986] 1 CTC 2488, 86 DTC 1336
In 1978, 1979 and 1980 he attended one convention regarding his office as councillor. In 1981 he attended two conventions. I accept that the appellant is and was a knowledgeable farmer. ...
TCC
Bouchard v. R., [1998] 1 CTC 3071
The definition of “eligible individual” reads as follows in section 122.6 of the Act: “eligible individual” in respect of a qualified dependant at any time means a person who at that time (a) resides with the qualified dependant, (b) is the parent of the qualified dependant who primarily fulfils the responsibility for the care and upbringing of the qualified dependant, (c) is resident in Canada, (d) is not described in paragraph 149(1)(a) or (b), and (e) is, or whose cohabiting spouse is, a Canadian citizen or a person who (i) is a permanent resident (within the meaning assigned by the Immigration Act), (ii) is a visitor in Canada or the holder of a permit in Canada (within the meanings assigned by the Immigration Act) who was resident in Canada throughout the 18 month period preceding that time, or (iii) was determined before that time by the Convention Refugee Determination Division of the Immigration and Refugee Board to be a Convention refugee, and for the purposes of this. definition, (f) where the qualified dependant resides with the dependant’s female parent, the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant is presumed to be the female parent, (g) the presumption referred to in paragraph (f) does not apply in circumstances set out in regulations made by the Governor in Council on the recommendation of the Minister of Human Resources Development, and (h) factors to be considered in determining what constitutes care and upbringing may be set out in regulations made by the Governor in Council on the recommendation of the Minister of Human Resources Development. ...
FCTD
Paul Girouard v. Her Majesty the Queen, [1979] CTC 179, 79 DTC 5118
Un montant qu’une personne a reçu d’une autre personne a) pendant une période de temps alors que la personne qui a reçu ledit montant était fonctionnaire du payeur ou était à l’emploi de ce dernier, ou b) en raison ou au lieu de paiement ou en acquittement d’une obligation découlant d’une entente intervenue entre le payeur et la personne qui a reçu ledit montant immédiatement avant, pendant ou immédiatement après une période ou la personne qui a reçu l’argent était fonctionnaire du payeur ou était à l’emploi de ce dernier, est réputé, aux fins de l’article 5, une rémunération des services que la personne qui a touché ledit montant a rendus à titre de fonctionnaire ou pendant sa période d’emploi, sauf s’il est établi que, indépendamment de la date où a été conclue l’entente, s’il en est, en vertu de laquelle ledit montant a été reçu, ou de la forme ou de l’effet juridique de ladite entente, ce montant ne peut pas raisonnablement être considéré comme ayant été reçu i) à titre de cause ou considération totale ou partielle de l’acceptation de la charge ou de la conclusion du contrat d’emploi, ii) à titre de rémunération totale ou partielle des services rendus comme fonctionnaire ou en confirmité du contrat d’emploi, ou iii) à titre de cause ou considération totale ou partielle d’une convention prévoyant ce que le fonctionnaire ou employé doit faire, ou ne doit pas faire, avant ou après la cessation de l’emploi. ... Quant au sous-paragraphe i) de l’article 25, la somme de $5,000, partie d’un montant de $30,000 ne peut pas raisonnablement être considérée comme étant la considération pour avoir accepté la charge ou avoir passé le contrat d’emploi; quant au sous-paragraphe ii), la même somme ne peut pas non plus être raisonnablement considérée comme ayant été reçue à cause de services rendus mais cette même somme peut raisonnablement être considérée comme étant en conformité au contrat d'emploi puisque le contrat d’emploi prévoyait le paiement de $30,000 si l’employeur y mettait fin dans certains cas qui étaient prévus au dit contrat; quant au sous- paragraphe iii), le même somme ne peut pas non plus être raisonnablement considérée comme reçue à titre de considération d’une convention prévoyant ce que le fonctionnaire doit faire et ne pas faire après la cessation d’emploi car les dispositions du paragraphe 5 du contrat du 21 auût 1970 ne faisaient pas partie du contrat d’emploi tel que modifié le 10 janvier 1969. ...
QCPC decision
The Montreal Copy Centre LTD v. Minister of Revenue of the Province of Quebec, [1974] CTC 375
Dans le but de faciliter la perception et la remise de l’impôt établi par a présente loi, ou de prévenir le double paiement de cet impôt sur le même bien mobilier, le ministre peut faire avec un vendeur ou détaillant telles conventions qu’il jugera à propos et telles conventions seront sujettes à la présente loi. ...
EC decision
Edouard Galipeau v. Minister of National Revenue, [1962] CTC 289, 62 DTC 1178
A défaut par l’emprunteur de respecter cette condition, le reliquat du prêt deviendra immédiatement exigible, sans excepter tout recours en dommages-intérêts auquel le prêteur aurait droit aux termes de cette convention. ... A mon sens, quelle que soit l’optique selon laquelle on entrevoit la convention à l’origine de ce litige, remise conditionnelle de dette immobilière ou contrat limitatif de la liberté d’action du promettant, ni l’une ni l’autre de ces suppositions ne possèdent les caractéristiques ‘‘d’une initiative ou affaire commerciale” que prétendrait lui attribuer l’intimé en fonction, toujours, des articles 3 et 4 de la loi fiscale. ...