11,312 result(s)
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2,726.
Amanfo v. Canada (Minister of Citizenship and Immigration) - 2001 FCT 1294 - 2001-11-26
Federal Court Decisions[2] The issues are: 1) did the officer breach the duty of fairness by failing to consider the guidelines in assessing the H & C application? [...] [7] The applicant submits that the respondent breached a duty of fairness by not following the procedures set out in the guidelines. [...] [8] I must now examine the Guidelines as set out in chapter IP-5 of the Citizenship and Immigration Canada Manual, which chapter deals with "Immigrant Applications in Canada made on Humanitarian or Compassionate (H & C) Grounds".
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2,727.
Vairamuthu v. Canada (Minister of Citizenship and Immigration) - 2000-09-25
Federal Court DecisionsThe duty of fairness with respect to the context of subsection 46.04(8) does not include the duty to give reasons. [...] The decision not to grant landing under this subsection has some but not a great deal of impact on the applicants. [...] This imports a specific process component to the duty of fairness owed by the decision maker and the duty of fairness is breached if that process is not followed.
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2,728.
John v. Canada (Citizenship and Immigration) - 1997-01-17
Federal Court Decisions3. Was the applicant denied procedural fairness since he was not allowed to respond to the visa officer's concerns relating to his educational qualifications? [...] It is a commonplace that the content of the duty of fairness varies according to the circumstances. [...] In this respect it differs from many other decisions, e.g. by a visa officer dealing with a sponsored application for landing, where the law establishes criteria which, if met, give rise to certain rights.
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2,729.
Tobin v. Canada (Attorney General) - 2009 FCA 254 - 2009-08-27
Federal Court of Appeal Decisions[9] The starting point is the Financial Administration Act, R.S.C. 1985, c. F-11 (the FAA), which deals with the organization of the Government of Canada. [...] 98. (1) Les règles établies en application de l’article 97 peuvent faire l’objet de directives du commissaire. [...] 6. Le comportement d'une personne, qu'elle soit de service ou non, doit faire honneur au Service correctionnel du Canada et à la fonction publique.
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2,730.
Labonté v. M.N.R. - 2008 TCC 367 - 2008-07-14
Tax Court of Canada JudgmentsHowever, Mr. Thériault remained available in emergencies and was called from time to time and even fairly often to handle problems that the Appellant alone could not handle. [...] They would then be deemed to be dealing with each other at arm's length. [...] ... (i) employment if the employer and employee are not dealing with each other at arm's length.
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2,731.
Canada (House of Commons) v. Dupéré - 2007 FCA 180 - 2007-05-07
Federal Court of Appeal DecisionsSection 2 of PESRA indicates that, where other federal legislation deals with “matters similar to those provided for under [PESRA]”, PESRA applies. [...] [8] Having said that, there are at least three exceptions so far recognized to the “matters similar” test, where it would be virtually impossible for an employee’s complaint to be dealt with fairly under the grievance process. [...] [19] As this finding disposes of the appeal, I need not consider other issues raised by counsel dealing with timeliness and reasons for the decision.
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2,732.
Gale v. Canada (Solicitor General) - 2004 FCA 13 - 2004-01-12
Federal Court of Appeal DecisionsThe issue is whether the Adjudicator denied the appellant procedural fairness. [...] [4] The appellant had testified that everyone at the FSWU who was working in the Unit at the time would have attended the prisoner incident to help deal with it. [...] However, the variability of the duty of fairness is not the issue here.
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2,733.
Jang v. Canada (Minister of Citizenship and Immigration) - 2001 FCA 312 - 2001-10-19
Federal Court of Appeal DecisionsJang with a copy of his wife's medical notification form that identified future medical costs, the diagnosis, the prognosis, the health and social services required to deal with her condition and the negative assessment together with an invitation to respond, is sufficient to meet the requirements of the duty of fairness. [...] In dismissing the appellant's argument in Ma Wetston J. correctly described the duty of procedural fairness as follows: [...] The duty of fairness is flexible, and must be applied within the context of an individual case.
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2,734.
Canada v. Langlois - 2000-11-03
Federal Court of Appeal DecisionsWhether judge erred in determining fair market value of property donated [...] "Fair market value" means that obtained in the ordinary market, namely a market not distorted by special economic factors, in which sellers ready but not too anxious to sell deal with purchasers ready and able to purchase: Attorney General of Alberta v. Royal Trust Co., [1945] S.C.R. 267, at 288. [...] [16] The judge adjusted the fair market value of the drawings transferred in 1991 to $2,500.
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2,735.
Steel v. Canada (Attorney General) - 2011 FCA 153 - 2011-05-05
Federal Court of Appeal Decisions3. Neither the Board, nor an Umpire, were empowered to deal with issues relating to the write-off of an overpayment. [...] [52] Can we decline to answer this jurisdictional question and simply deal with the merits of this case? [...] In such circumstances, broad pronouncements founded upon such submissions are hazardous, and the appearance of fairness, if not fairness itself, may suffer.
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2,736.
Sawridge Band v. Canada - 2008 FC 322 - 2008-03-07
Federal Court DecisionsThese breaches follow previous breaches of Court orders and decisions dealing with will-says; [...] But, in my view, the fairness and integrity of our judicial system demands that appearance of bias applications not be handled with coyness. [...] Q. Can you tell me why you say the Court of Queen’s Bench might be more inclined to be fair to your case than the Federal Court?
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2,737.
St-Pierre v. The Queen - 2016 TCC 146 - 2016-06-29
Tax Court of Canada Judgments(c) another person with whom the transferor was not dealing at arm’s length, [...] A is the amount, if any, by which the fair market value of the property at that time exceeds the fair market value at that time of the consideration given by the transferee for the transfer of the property, and [...] [28] Subsection 126(1) of the ETA states that related persons shall be deemed not to deal with each other at arm’s length and that it is a question of fact whether persons not related to each other were, at any particular time, dealing with each other at arm’s length.
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2,738.
McIlroy v. Canada (Attorney General) - 2011 FC 149 - 2011-02-09
Federal Court DecisionsMaj McIlroy has clearly demonstrated the ability to deal with multiple complex tasks simultaneously, and was an excellent formation G3. [...] A great deal of consideration went into it in the hours leading up to the removal; [...] a. An order quashing or setting aside the Decision save and except for the finding that LCol McIlroy was denied procedural fairness;
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2,739.
McMaster v. Canada (Attorney General) - 2008 FC 647 - 2008-05-22
Federal Court Decisions· the Correctional Service of Canada has a duty to act fairly towards inmates under its control; [...] Judicial review does not deal with the merits and a favourable result to an inmate would simply return the matter for redetermination to the tribunal appealed from. [...] Mr. McMaster further received a formal written reply to his complaint from Acting Unit Manager, K. Hinch outlining CBI’s efforts to deal with his issues.
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2,740.
Henley v. The Queen - 2006 TCC 347 - 2006-07-27
Tax Court of Canada JudgmentsOn that date, the 6,000 shares had a fair market value of $258,000.[6] [...] As of that moment, their dealings in respect of the allocated share warrants were not as employer and employee but rather, qua broker and client. [...] Counsel for the Appellant cited Interpretation Bulletin IT-96R6 which deals with, among other things, shareholder benefits.
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2,741.
Carter v. The King - 2024 TCC 71 - 2024-05-16
Tax Court of Canada Judgments• (a)the Appellant and Corco did not deal at arm’s length when Corco purchased the Appellant’s shares; and [...] This is not a fair comparison. The Respondent is asking me to compare what actually happened to a set of transactions that never would have happened. [...] Subsection 186(2) would deem BPL to have been controlled by Corco if more than 50% of BPL’s shares having full voting rights belonged to a person with whom Corco did not deal at arm’s length.
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2,742.
Duggan v. The Queen - 2015 TCC 175 - 2015-07-20
Tax Court of Canada Judgments. . . r) if the Appellant did transfer non-cash properties to Mega Church, the fair market value of the alleged non-cash properties was nominal; [...] . . . y) if the Appellant did transfer non-cash properties to Operation or Mega Church, the fair market value of the alleged non-cash properties was nominal; and [...] Having concluded that there were simply no donations, none of this matters and so I need not deal with those issues.
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2,743.
Stogrin v. The Queen - 2011 TCC 532 - 2011-11-22
Tax Court of Canada Judgments[11] As a preliminary matter, the Appellant argued that the reassessments should be vacated on the grounds that the Respondent failed to deal with the matter in a timely manner. [...] [19] Two fairly recent cases in this Court stand out as dealing with similar facts and arguments to those in the present case. [...] Section 67.1 has been repeatedly affirmed to be fair in light of the Charter.
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2,744.
Abraham v. Canada (Attorney General) - 2011 FC 638 - 2011-06-01
Federal Court Decisions[..] I emphasize that I am dealing with a tax on personal property, not on real property. [...] It drove the deal. How more closely connected can employment income from the Mill be than this: for the Sagkeeng people it effectively stood in place of their Reserve. [...] [16] Finally, the decision in Wyse dealt with leases of land by Aboriginal Bands; Boubard deals with the sale of Reserve land by the Sagkeeng Band under a fulfilled promise of employment.
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2,745.
Podlesny v. The Queen - 2008 TCC 591 - 2008-10-27
Tax Court of Canada Judgments[4] There are many issues in the appeal and I will attempt to deal with each in turn in these reasons. [...] In fairness to counsel for the Crown, she did not realize at the hearing that she had this burden. [...] I do not think that it would be fair to make this type of adjustment without giving Mr. Podlesny an opportunity to consider it.
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2,746.
ARPEG Holdings Ltd. v. Canada - 2008 FCA 31 - 2008-01-24
Federal Court of Appeal Decisions[10] The Tax Court judge was very circumspect in dealing with Mr. Mathisen’s evidence. [...] The fair market value of such accommodation was between $2,000 and $2,500 per month. [...] That is what a person dealing at arm’s length would have to pay for the use of that capital.
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2,747.
Harkat, Re - 2003 FC 918 - 2003-07-25
Federal Court Decisions[3] I will deal first with the request for production of a Service employee to testify about the summary. [...] [19] I am satisfied on the particular record before me that this procedure meets the duty imposed upon me by the Act to deal with matters as informally and expeditiously as the circumstances and considerations of fairness and natural justice permit. [...] In an administrative context, the Court must be satisfied that "the damage to the public interest in the fairness of the administrative process should the proceeding go ahead would exceed the harm to the public interest in the enforcement of the legislation if the proceedings were halted".
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2,748.
Cruz v. Canada (Minister of Citizenship and Immigration) - 1999-08-04
Federal Court Decisions68(2) The Refugee Division shall deal with all proceedings before it as informally and expeditiously as the circumstances and the considerations of fairness permit. [...] Counsel further submits that the panel's [TRANSLATION] "standard practice" is to deal with the cases of Mexican claimants, who are [TRANSLATION] "presumed to be economic refugees", as quickly as possible. [...] 68 (2) The Refugee Division shall deal with all proceedings before it as informally and expeditiously as the circumstances and the considerations of fairness permit.
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2,749.
Lavoie v. M.N.R. - 2010 TCC 580 - 2010-11-09
Tax Court of Canada Judgmentsxxxiv. appellant Lavoie's earnings do not correspond to what a person dealing at arm's length would have received; [...] The question of whether or not persons are dealing with each other at arm’s length shall be determined in accordance with the Income Tax Act (the ITA) (see paragraph 5(3)(a) of the Act). [...] party to a transaction did or had the power to influence or exert control over the other and that the dealings of the parties are not consistent with the object and spirit of the provisions of the law and they do not demonstrate a fair participation in the ordinary operation of the economic forces of the market place".
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2,750.
CB Woodcraft Ltd v. M.N.R. - 2004 TCC 477 - 2004-06-29
Tax Court of Canada Judgments... i) employment if the employer and employee are not dealing with each other at arm's length. [...] Mr. Virga was a responsible and trusted employee, capable of dealing with customers, providing estimates and potentially being the successor to his father. [...] I also think that this is a fair argument. Mr. Virga was paid as if he worked regular hours whereas in fact there was considerable work to be done outside those hours for which Mr. Virga was not paid.