11,312 result(s)
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2,651.
Canada (Commissioner of Competition) v. Canada Tax Reviews Inc. - 2021 FC 921 - 2021-09-07
Federal Court DecisionsCanadians are applying directly for Covid Relief Benefits from the government entity administering such relief programs, when in fact they are dealing with CTR; and [...] The third version, which was virtually identical to the version filed with the Court, also reflected fairly significant changes from the second version. [...] In turn, this could have reduced the considerable time that CTR, the Commissioner and the Court have spent dealing with the Disputed Order.
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2,652.
Dene Tha' First Nation v. Canada (Minister of Environment) - 2006 FC 1354 - 2006-11-10
Federal Court Decisions[41] The CCU has no jurisdiction to deal with matters relating to the Cooperation Plan, the Regulators’ Agreement, or the JRP Agreement. [...] It is also questionable as to whether the NEB can or should deal with the creation of the process in which it was intimately involved. [...] While the NEB can deal with recognized aboriginal rights north of 60, it cannot address Dene Tha’s Treaty 8 rights south of 60.
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2,653.
Hillary v. Canada (Citizenship and Immigration) - 2010 FC 638 - 2010-06-11
Federal Court Decisions[19] Issues of procedural fairness are to be considered on a standard of correctness. [...] The breach of procedural fairness was highly material to [the] outcome in this case. [...] The Applicant says that section 167(2) is unclear as to what is required by way of procedural fairness when a “Division” is dealing with someone with a mental illness.
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2,654.
Gaumond v. The Queen - 2014 TCC 339 - 2014-11-14
Tax Court of Canada Judgments(ii) to a person with whom the taxpayer was dealing at arm’s length of any property that is [...] (C) the fair market value of the share is nil, and (D) it is reasonable to expect that the corporation will be dissolved or wound up and will not commence to carry on business [...] The issue is whether that disposition was made in favour of a person with whom the taxpayer was dealing at arm’s length.
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2,655.
MacFarlane v. Day & Ross Inc. - 2011 FC 377 - 2011-03-29
Federal Court Decisions33. I do not see how a decision not to deal with the complaint can be interpreted as a referral. [...] Given the decision of the CHRC “not to deal” with the complainant’s complaint, I fail to see how I would have jurisdiction to deal with the complaint at this juncture. [...] To be fair to Day & Ross, this is an interpretation that it accepted in argument before me when its counsel acknowledged that a referral under s 44 of the CHRA does not require the Commission to directly communicate its decision to anyone other than the parties (see pp 92-93 of the transcript).
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2,656.
Wayzhushk Onigum Nation v. Kakeway - 2000-01-31
Federal Court DecisionsThere Mr. Justice LaForest was dealing with discretionary remedies in a specific sense, being certiorari and mandamus. [...] [18] Paragraph 14 of the reply affidavit deals with the dismissal of the Respondent. [...] Pertinent may well be whether the band was given fair notice and a reasonable opportunity to participate.
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2,657.
Saati v. M.N.R. - 2005 TCC 562 - 2005-08-26
Tax Court of Canada Judgments6. The Minister determined that the appellant and the payer were not dealing with each other at arm's length in the context of the employment. [...] (a) the question of whether persons are not dealing with each other at arm's length shall be determined in accordance with the Income Tax Act; and [...] [29] As for the rest, and apart from the fairly brief description, by the appellant herself and by her spouse, of the duties she had had to perform for the payer, little quantitative evidence was brought in support of the argument that the duties to be performed warranted employing a person 20 hours a week.
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2,658.
Cassan v. The Queen - 2017 TCC 174 - 2017-09-08
Tax Court of Canada JudgmentsHe acknowledged that he simply accepted the deal as presented by EquiGenesis.[115] [...] I have done the deals with EquiGenesis before. I was comfortable with them.[147] [...] This interpretation of Halsbury has caused a good deal of misunderstanding as to the meaning of interest.
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2,659.
Richardson v. Seventh-Day Adventist Church - 2021 FC 1317 - 2021-11-30
Federal Court DecisionsMy sole dealings with the Plaintiff have been to hear a previous motion of his that lead to the decision in Richardson referred to above. [...] At the hearing, the Plaintiff focused on the events surrounding the NDA, his dealings with the RCMP, the warrants issued by the RCMP, his arrest by the RCMP and his admission to the Battleford Mental Health Centre, and his subsequent complaint of torture lodged with the RCMP detachment at Battleford, Saskatchewan. [...] (iii) de l’intimider ou de faire pression sur elle ou d’intimider une tierce personne ou de faire pression sur celle-ci;
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2,660.
Aitchison Professional Corporation v. The Queen - 2018 TCC 131 - 2018-07-06
Tax Court of Canada JudgmentsIf I find that James transferred such property, the second issue is what the fair market value of that property was. [...] While employees should, of course, be fairly compensated for their work, their right to compensation flows from the employment contracts that they negotiate. [...] [23] With respect, the Federal Court of Appeal’s decision in Manrell dealing with the definition of “property” under the Income Tax Act is a far more persuasive authority than a Supreme Court of Canada decision dealing with the definition of “property” in an entirely different legislative context.
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2,661.
Hosseini v. Canada (Immigration, Refugees and Citizenship) - 2018 FC 171 - 2018-02-14
Federal Court Decisions[27] I find, therefore, that the officer failed to treat Mr Hosseini fairly. [...] [28] My conclusion on the issue of fairness is a sufficient basis for granting Mr Hosseini’s application for judicial review. [...] I will briefly deal with those issues for the benefit of the next officer.
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2,662.
CBS Canada Holdings Co. v. Canada - 2017 FCA 65 - 2017-03-31
Federal Court of Appeal Decisions[33] In the end, Ms. Toaze’s refusal to answer questions about the existence of the losses may have deprived the Minister of a tactical advantage but it does not deprive her of a fair hearing. [...] The loss of a tactical advantage is not a breach of procedural fairness: see Canada v. ACI Properties Ltd., 2014 FCA 45 at para. 25, 459 N.R. 184. [...] [35] A good deal of the Tax Court Judge’s criticism was a function of her view that Schedule A was hearsay evidence so that CBS must produce a witness who could answer questions that would address the necessity and reliability of the affidavit evidence.
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2,663.
Davydiuk v. Internet Archive Canada - 2014 FC 944 - 2014-10-06
Federal Court Decisions[28] The Van Breda case dealt with torts and fundamental principles of conflict of laws (private international law) and did not deal with a copyright infringement on the internet. [...] A court hearing an application for a stay of proceedings must find that a forum exists that is in a better position to dispose fairly and efficiently of the litigation. [...] (9) Fairness to the parties [47] Daniel Davydiuk argued it would be too expensive to litigate this matter in the United States.
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2,664.
A.J. v. Canada (Attorney General) - 2008 FC 591 - 2008-05-09
Federal Court Decisions[19] Dr. Dupont also recommended that A.J. receive medical treatment for his ADHD, and that he also receive therapy to deal with the distress associated with his condition. [...] of procedural fairness. As the Federal Court of Appeal observed in Sketchley, previously cited, at paragraphs 52 and 53, the pragmatic and functional analysis (since replaced by the “standard of review analysis”) does not apply where judicial review is sought based upon an alleged denial of procedural fairness in a [...] Rather, the task for the Court is to determine whether the process followed by the Commission satisfied the level of fairness required in all of the circumstances.
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2,665.
Royal And Sun Insurance Co. Of Canada v. RENEGADE III (The) - 2001 FCT 1050 - 2001-09-25
Federal Court DecisionsBut here I will also note that the plaintiff need not establish, with certainty, that it will fall heir to and in fact gain such an advantage, but need merely show ". . . a fair possibility of gaining an advantage by prosecuting the action in the desired jurisdiction.": [...] As for the second requirement - that the plaintiff had a fair possibility of gaining a personal or juridical advantage by prosecuting the action in the jurisdiction in which the stay is sought - it is important to note all that is required is that a plaintiff show a fair possibility of gaining an advantage by prosecuting [...] [17] In the present instance, assuming that the underwriter were to bring an in personam counterclaim in the B.C. Supreme Court action, an in personam judgement would not do the underwriter a great deal of good.
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2,666.
Shaker v. Canada (Minister of National Revenue) - 2001 FCT 230 - 2001-03-22
Federal Court Decisions[24] I find it useful at this point to deal briefly with the burden of proof in issues such as those before this Court. [...] Section 152 is particularly pertinent in considering the remaining two issues I will deal with. [...] [35] I accept the valuation of Mr. Gonthier as proper and representing a fair valuation of the value of the seized watches for the purpose of the Customs Act.
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2,667.
Bonamy v. Canada (National Parole Board) - 2001 FCT 121 - 2001-02-27
Federal Court Decisions(f) that offenders be provided with relevant information, reasons for decisions and access to the review of decisions in order to ensure a fair and understandable conditional release process. [...] The Appeal Division reviews the decision-making process to confirm that it was fair and that the procedural safeguards were respected. [...] Once that decision is made, the release plan became irrelevant because it deals with how releases should be implemented.
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2,668.
Martel v. The Queen - 1998-07-09
Tax Court of Canada Judgments(c) the fair market value of the said property on November 12, 1993 was not less than $71,500; [denied] [...] (c) a person with whom he was not dealing at arm's length, the following rules apply: [...] (i) the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and
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2,669.
Ali v. Canada (Public Safety and Emergency Preparedness) - 2024 FC 466 - 2024-03-25
Federal Court DecisionsHowever, issues of procedural fairness are reviewed on a standard of correctness. [...] Nor did the RPD deal with or make any decision regarding fingerprints or biometrics: neither was not raised. [...] I gather there are several hundred RPD Panel members who deal with tens of thousands of applications annually.
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2,670.
Farmobile, LLC v. Farmers Edge Inc. - 2021 FC 1427 - 2021-12-15
Federal Court Decisions• A question asked on a cross-examination for an application or motion must be a fair question. [...] The CMJ did not directly assess this question, stating simply that “even if” she accepted that the affidavit deals with the first set of redactions, they did not meet the test for legal relevance. [...] I am not persuaded in the least that this is a reasonable or fair reading of Mr. Osborne’s affidavit.
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2,671.
Delso Restoration Ltd. v. The Queen - 2011 TCC 435 - 2009-09-20
Tax Court of Canada JudgmentsIn attempting to discern the purpose of s. 56(2), it is helpful to refer to the body of jurisprudence dealing with the subsection. [...] A useful starting point is an early case dealing with the predecessor section to s. 56(2): Miller v. M.N.R., 62 D.T.C. 1139 (Ex. Ct.). [...] [35] In Outerbridge, Sir Leonard Outerbridge caused a company he controlled to sell shares to his son-in-law for less than their fair market value.
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2,672.
Eramo v. The Queen - 2007 TCC 510 - 2009-09-20
Tax Court of Canada JudgmentsIn attempting to discern the purpose of s. 56(2), it is helpful to refer to the body of jurisprudence dealing with the subsection. [...] A useful starting point is an early case dealing with the predecessor section to s. 56(2): Miller v. M.N.R., 62 D.T.C. 1139 (Ex. Ct.). [...] [35] In Outerbridge, Sir Leonard Outerbridge caused a company he controlled to sell shares to his son-in-law for less than their fair market value.
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2,673.
John Fluevog Boots & Shoes Ltd v. The Queen - 2009 TCC 345 - 2009-06-25
Tax Court of Canada Judgments(h) If the policy (that is, where the donor receives no consideration or less than fair market value consideration for the donation) is not an exception to the general rule, does the respondent apply that policy only to religious private schools or to all taxpayers? [...] [29] 3(h) If the policy (that is, where the donor receives no consideration or less than fair market value consideration for the donation) is not an exception to the general rule, does the Respondent apply that policy only to religious private schools or to all taxpayers? [...] There is a great deal of caselaw concerning the meaning of “gift”. If information circulars or interpretation bulletins can assist with resolving any ambiguity in the provision, they may be given weight.
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2,674.
Cougar Aviation Ltd. v. Canada (Minister of Publi Works and Government Services) - 2000-11-28
Federal Court of Appeal DecisionsIt will be convenient to deal together with both allegations. (a) the evaluation process [...] [59] In my opinion, even when considered cumulatively, the grounds advanced by the applicant for impugning the impartiality and fairness of the tendering process do not establish a breach of the duty of fairness. [...] If the informal procedure for settling complaints is to be effective, an objection must be described with sufficient specificity as to enable the Department to deal with it.
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2,675.
Crischuk v. The Queen - 2010 TCC 276 - 2010-05-18
Tax Court of Canada Judgments(c) a person with whom the person was not dealing at arm's length, the following rules apply: [...] (i) the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and [...] [24] This is sufficient to deal with the appellant’s argument concerning family law obligations and the use of the matrimonial home.