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Tax law 2026 FC 597

Mokrycke v. Canada (Attorney General)

Federal Court dismissed judicial review of a remission refusal, finding the Director General reasonably concluded the applicant had not shown extenuating circumstances or procedural unfairness.

  • Remission of taxes (s.23(2) faa)
  • Tax reassessment and objections
  • Standard of review (reasonableness)
  • Procedural fairness and delay
  • Admissibility of evidence on judicial review
  • Reliance on tax representatives
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Immigration law 2019 FC 1569

Goodman v. Canada (Public Safety and Emergency Preparedness)

Judicial review of multiple immigration decisions. The Court held s 2(e) of the Canadian Bill of Rights did not require H&C relief, dismissed three applications, but set aside the PRRA decision for unfairness.

  • Inadmissibility under irpa
  • Ministerial relief (s 34(2) / s 42.1)
  • Humanitarian and compassionate relief (s 25)
  • Procedural fairness and delay
  • Pre-removal risk assessment (prra)
  • Certification of constitutional question
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Immigration 2011 FC 373

Bankole v. Canada (Citizenship and Immigration)

Federal Court judicial review of an immigration inadmissibility finding under IRPA s. 36(1)(c) was dismissed; the Court found no fairness breach, bias, or legal error.

  • Inadmissibility under s.36(1)(c)
  • Procedural fairness and delay
  • Reasonable apprehension of bias
  • Mandamus/delay to decision
  • S.44 reporting and admissibility hearings
  • External offence/committing an act provisions
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Customs law 2010 FC 396

Jockey Canada Company Limited v. Canada (Public Safety and Emergency Preparedness)

The Federal Court lacks jurisdiction because the Customs Act provides a comprehensive statutory re-determination and appeal regime (s.32.2 corrections treated as re-determinations under s.59 with appeals to the President, the CITT and ultimately the Federal Court of Appeal), and section 18.5 of the Federal Courts Act bars Federal Court review where such an appeal route exists; alternatively the statutory route is an adequate remedy.

  • Value for duty valuation
  • Section 32.2 self-adjustment
  • Section 59 re-determination
  • Jurisdictional bar (s.18.5)
  • Alternative remedy (citt appeal)
  • Procedural fairness and delay
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Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.