11,312 result(s)
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3,026.
OSFC Holdings Ltd. v. Canada - 2001 FCA 260 - 2001-09-11
Federal Court of Appeal Decisions[42] However, that conclusion does not fully deal with the appellant's argument. [...] to be, immediately after the particular time, equal to the lesser of its fair market value and its cost to the partnership otherwise determined; [...] [111] It is true, as the Tax Court Judge pointed out, that Standard's business included dealing with its mortgages and in cases of default, dealing with the mortgaged properties as well.
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3,027.
Cishahayo v. Canada (Public Safety and Emergency Preparedness) - 2012 FC 1237 - 2012-10-29
Federal Court Decisions* * * * * * * * [10] The only issue in the present application for judicial review is whether the officer breached the duty of procedural fairness. [...] [21] Weighing the Baker factors, I believe the content of the duty of fairness in the present context is on the low end of the spectrum. [...] First, Talpur deals specifically with the question of the officer’s duty of fairness when the applicant provides information the officer believes is not authentic.
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3,028.
Gordon v. Canada - 2019 FC 853 - 2019-06-25
Federal Court DecisionsAnd certainly I didn’t deal with R&D and all the provisions that are in there now. [...] As previously stated, I will deal with the issue of costs upon the receipt of further written submissions from the parties. [...] The CRA Declaration of Taxpayer Rights is a statement of principles that are said to be owed generally by the CRA in its dealings with taxpayers including the right to fair and consistent application of the ITA.
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3,029.
Alliance for Equality of Blind Canadians v. Canada (Attorney General) - 2021 FC 860 - 2021-08-23
Federal Court DecisionsThe officer recommended that the Commission not deal with the complaint under CHRA s. 41. [...] For these reasons, the Commission is unable to deal with this complaint. [...] As a result, the Commission does not have jurisdiction to deal with the complaint.
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3,030.
Antunano Martinez v. Canada (Citizenship and Immigration) - 2019 FC 744 - 2019-05-28
Federal Court Decisions[14] The applicants have not demonstrated that there has been a breach of procedural fairness. [...] Case law teaches us that there are circumstances where procedural fairness requires the RAD to notify the parties before dealing with a “new issue” (see, for example, Ching v Canada (Citizenship and Immigration), 2015 FC 725). [...] I agree that this is not a breach of procedural fairness. IV. Conclusion
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3,031.
Canada (House of Commons) v. Vaid - 2002 FCA 473 - 2002-11-28
Federal Court of Appeal Decisions[39] It can fairly be said that statutes are replete with examples of the exercise of power being made conditional on some necessary element or elements. [...] With respect, I am not convinced that the CHRA deals with matters that are similar to those provided in PESRA. [...] To reach this conclusion, I have taken into consideration whether the CHRA deals with "matters similar" to the PESRA.
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3,032.
Erhire v. Canada (Public Safety and Emergency Preparedness) - 2021 FC 941 - 2021-09-14
Federal Court DecisionsThe applicant texted the CBSA officer she had been dealing with to say she was running late but in the end she never arrived. [...] This is whether hearing the matter would unnecessarily or unfairly prejudice either the respondent in its ability to respond to the request or the court in its ability to deal with the request properly. [...] This evidence was, in part, what led me to grant the motion: see in particular paragraphs 38 to 42 of my earlier decision, dealing with the question of irreparable harm.
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3,033.
AB v. Canada (Citizenship and Immigration) - 2014 FC 899 - 2014-09-18
Federal Court DecisionsBasing credibility findings on peripheral matters while failing to deal with the core allegations [...] The RPD’s failure to deal with that evidence or explain why she accepted or rejected it constitutes a reviewable error. [...] PTSD trauma narratives often lacked temporal sequencing, were vague and diffuse in the amount of trauma detail provided, as well as embedded with a good deal of survivor guilt.
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3,034.
Top Notch Construction Ltd. v. Top Notch Oil Field Services Ltd. - 2001 FCT 642 - 2001-06-12
Federal Court Decisionsc) faire passer d'autres marchandises ou services pour ceux qui sont commandés ou demandés; [...] Its service work with respect to the oil fields deals primarily with site reclamation, site preparation and building roads to oil well sites. [...] Its business deals with maintenance services to the oil field industry.
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3,035.
Dag v. Canada (Public Safety and Emergency Preparedness) - 2007 FC 427 - 2007-04-20
Federal Court Decisions2) Did the Minister violate the duty of procedural fairness owed to the applicants, notably by providing insufficient reasons for the decision? [...] [30] As noted by the respondent, the case at bar deals with an administrative review of an in rem property seizure. [...] Given the relatively poor nature of the documentary evidence submitted by the applicants, there was not a great deal of analysis to be conducted by the adjudicator at that level.
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3,036.
Vancouver Pile Driving Ltd. v. Canada - 2021 FC 129 - 2021-02-09
Federal Court DecisionsRule 279 deals with the admissibility at trial of expert evidence. [35] I see no utility revisiting the sufficiency of the filed Pre-Trial Conference memoranda. [...] Fairness and consistency must be judged in the circumstances of each case. [...] [50] Fairness and consistency require that the facts and evidence upon which the experts formed their opinion must be produced.
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3,037.
Makoundi v. Canada (Attorney General) - 2014 FC 1177 - 2014-12-08
Federal Court Decisions2. Did the PSST breach the duty of procedural fairness it owed to the applicant? [...] The question is not whether the decision was “correct” but whether the procedure used was fair. [...] (2) Did the PSST breach the duty of procedural fairness it owed to the applicant?
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3,038.
F. Hoffmann-La Roche AG v. Canada (Commissioner of Patents) - 2013 FC 1001 - 2013-09-30
Federal Court DecisionsIt does not deal with remedies and how to get them. As for section 53 of the Patent Act, RSC 1985, c P-4, it does not provide for a procedural support either. [...] (4) Dans toute action pendante au moment où elle est faite, aucune renonciation n’a d’effet, sauf à l’égard de la négligence ou du retard inexcusable à la faire. [...] (5) Si le breveté original meurt, ou s’il cède son brevet, la faculté qu’il avait de faire une renonciation passe à ses représentants légaux, et chacun d’eux peut exercer cette faculté.
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3,039.
Smirnov v. Canada (Citizenship and Immigration) - 2013 FC 554 - 2013-05-27
Federal Court DecisionsWhen a particular “law” is being assessed for Charter compliance, on the other hand, we are dealing with principles of general application. [...] The applicant claims this constitutes a breach in procedural fairness. [...] There is no breach in procedural fairness. Subsection 15(1) Charter violation
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3,040.
Price v. The Queen - 2011 TCC 449 - 2011-10-12
Tax Court of Canada JudgmentsWas the reassessment of the Appellant fair after a six-year delay from the Notice of Objection. [...] I will deal with these issues in order. (a) Method of allocation The Respondent’s method of allocation [...] [36] To alleviate any misunderstanding, I will deal with this issue in more detail.
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3,041.
Canada v. Vaillancourt-Tremblay - 2010 FCA 119 - 2010-05-12
Federal Court of Appeal Decisions(i) its fair market value immediately before the exchange, and (ii) its paid-up capital immediately before the exchange. [...] (b) the vendor or persons with whom the vendor did not deal at arm’s length, or the vendor together with persons with whom the vendor did not deal at arm’s length, [...] (ii) beneficially owned shares of the capital stock of the purchaser having a fair market value of more than 50% of the fair market value of all of the outstanding shares of the capital stock of the purchaser,
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3,042.
Isakova v. Canada (Citizenship and Immigration) - 2008 FC 149 - 2008-02-04
Federal Court DecisionsThe portion of the Gender Guidelines most relevant to the Applicant’s claim is the section dealing with determination hearings: [...] a) faire des observations sur la fiabilité et l'utilisation du renseignement ou de l'opinion; [...] Such a document has to be available, that’s really the most basic form of procedural fairness.
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3,043.
Kim v. Canada (Minister of Citizenship and Immigration) - 2005 FC 437 - 2005-04-01
Federal Court Decisionsc) to grant, as a fundamental expression of Canada's humanitarian ideals, fair consideration to those who come to Canada claiming persecution; [...] c) de faire bénéficier ceux qui fuient la persécution d'une procédure équitable reflétant les idéaux humanitaires du Canada; [...] Although they are substantially similar, mandate refugees are not treated in the same way as Convention refugees under Canadian law and this is, arguably, not fair.
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3,044.
Murray v. Canada (Attorney General) - 2011 FC 542 - 2011-05-11
Federal Court Decisions[11] It is without question that the issue raised by the applicant is one of procedural fairness and I agree with the applicant that decision-makers are not entitled to deference on issues of procedural fairness. [...] This procedural fairness element is reviewed as a question of law. No deference is due. [...] Unless a board is prevented by its legislation from re-opening a hearing prior to rendering a decision, it must deal with such requests.
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3,045.
Sinnott v. The Queen - 2000-09-11
Tax Court of Canada Judgments[12] Subsection 128(2) contains a fairly extensive and detailed code relating to the bankruptcy of an individual. [...] (ii) any dealing in the estate of the bankrupt or any act performed in the carrying on of the business of the bankrupt estate by the trustee was done as agent on behalf of the bankrupt and any income of the trustee from such dealing or carrying on is income of the bankrupt and not of the trustee; [...] Nonetheless, I shall deal briefly with the argument that an undischarged bankrupt has no right either to object to an assessment or appeal from it.
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3,046.
Tabatabaei v. Canada (Citizenship and Immigration) - 2024 FC 521 - 2024-04-04
Federal Court DecisionsThe focus of the reviewing court is whether the process was fair in the circumstances: Chaudhry v Canada (Citizenship and Immigration), 2019 FC 520 at para 24. [...] [8] Before addressing the merits of this judicial review, I deal first with two preliminary issues: (a) the Applicant’s non-participation in the hearing of this matter; and (b) the Respondent’s proposed amendment of the style of cause. [...] [13] In my view, the Officer deals unreasonably with the issue of family ties.
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3,047.
Long Plain First Nation v. Meeches - 2023 FC 1646 - 2023-12-06
Federal Court Decisions[10] The Applicants raise many issues including procedural fairness issues and errors that they say meet the first branch of this test. [...] The Election Appeal Committee hurried this election and thus many of the procedural fairness steps they were entitled to did not happen. [...] [20] Given that the Applicants did not meet the irreparable harm branch of the test, there is no need for me to deal with this branch.
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3,048.
Aerovition Digital Inc. v. The Queen - 2022 TCC 27 - 2022-02-08
Tax Court of Canada Judgments[1] This appeal deals with the Appellant’s entitlement to the Canada Emergency Wage Subsidy (“CEWS”) under the Income Tax Act (the “ITA”). [...] (f) it is in the interests of justice to grant the motion extending the time for the Reply to be filed to November 17, 2021, to ensure a fair resolution on the merits of the real issues in dispute. [...] [15] There is no doubt that the statutory scheme dealing with Informal Procedure appeals is designed to facilitate the expeditious resolution of such appeals.
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3,049.
Genest v. The Queen - 2015 TCC 76 - 2015-03-26
Tax Court of Canada JudgmentsIt is the Appellant’s position that she provided fair market value consideration in the form of accounting, administrative and support services to her spouse’s business Équinoxe Enregistrée. [...] [12] It appears that Mme Genest may find herself in her present situation largely in good faith as a result of her misplaced trust in M. Tremblay to deal properly with her business, financial and tax interests and responsibilities. [...] In 2007, when the tableau shows $10,000 earned and reported (which he tried to change in his testimony to $6,725 earned and $10,000 declared in order to deal with the accumulated prior year overpayments) she received almost $17,000.
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3,050.
Marcotte v. Canada - 2014 FCA 37 - 2014-02-07
Federal Court of Appeal Decisions(c) another person with whom the transferor was not dealing at arm’s length, [...] 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 [...] Another assessment was issued to the appellant on July 16, 2008, under section 323 of the Excise Tax Act, which deals with director liability.