11,312 result(s)
-
3,051.
DouangChanh v. The Queen - 2013 TCC 320 - 2013-10-07
Tax Court of Canada JudgmentsSecond, he submits that this decision has devastating financial consequences and that the application should be granted on grounds of fairness. [...] [18] The applicant also argued that the application should be allowed on grounds of fairness. [...] [26] The result of this conclusion is that the Prior Reassessment that was issued by notice dated August 30, 2011 is still valid as well as the notice of objection dealing with the charitable donation.
-
3,052.
Cassa v. The Queen - 2013 TCC 43 - 2013-01-23
Tax Court of Canada Judgments(a) may prejudice or delay the fair hearing of the action, (b) is scandalous, frivolous or vexatious, or [...] Even if I separate that portion of the appeal document that deals with paragraph 169(1)(b), the balance contains disjointed and meaningless statements and assertions that have no hope of succeeding in this Court or any other. [...] My method of dealing with any attempt by the Appellant to employ this nonsense in my Court was to simply ignore it.
-
3,053.
Mehta v. M.N.R. - 2011 TCC 558 - 2011-10-27
Tax Court of Canada JudgmentsOver the course of his career, he has established a close liaison with several medical experts in this field and a number of sports clinics and sports associations that deal with professional athletes. [...] The first I'm going to deal with is control. Here it is important to remember that it is the “right” to control or direct the Appellant in the performance of his services and not the “actual” control that may have been exercised. [...] The Appellant did exert a fair amount of control over the type of patients to whom he provided his services and could set his own hours, but within the operating hours of Dixie clinics.
-
3,054.
Sharma v. Canada (Citizenship and Immigration) - 2010 FC 398 - 2010-04-13
Federal Court DecisionsThe applicants also raise issues of procedural fairness which should be reviewed on a correctness standard: Canadian Union of Public Employees v. Ontario (Minister of Labour), [2003] 1 S.C.R. 539. [...] [15] In Jafarian v. Canada (Minister of Citizenship and Immigration), 2010 FC 40 Justice Harrington of this Court wrote that consideration as to whether a provincial system would pay for medical and social services could come into consideration when dealing with an Applicant’s ability and willingness to pay. [...] The Officer committed no reviewable error in dealing with the matter based on the information available.
-
3,055.
Okoloubu v. Canada (Citizenship and Immigration) - 2007 FC 1069 - 2007-10-17
Federal Court Decisions[5] That being said, by refusing to consider some of the arguments advanced, Mr. Okoloubu was not given a fair hearing. [...] It is not that the consideration of those submissions would dictate a particular result, but as stated by the Supreme Court in Cardinal v. Kent Institution, [1985] 2 S.C.R. 643, [1985] S.C.J. No. 78, denial of a right to a fair hearing renders a decision invalid. [...] The PRRA officer has taken the position that she did not have jurisdiction to deal with international law and that a request for exemption from permanent resident visa requirements was not the proper venue for resolving complex legal issues.
-
3,056.
Macdonald v. Canada (Attorney General) - 2007 FC 798 - 2007-07-31
Federal Court Decisions[13] The rules dealing with witnesses at Minor Court hearings are found in the Commissioner’s Directive 580. [...] However, this expertise does not necessarily extend to an understanding of the requirements for a fair hearing. [...] [22] The purpose of the grievance provisions in the Act (sections 90 and 91) is to provide individual inmates in Federal prisons with a fair and expeditious system for resolving their grievances.
-
3,057.
Demi v. Canada (Citizenship and Immigration) - 2005 FC 827 - 2005-06-10
Federal Court Decisions[17] As noted above, the Board makes no mention of the psychiatrist's report dealing with Mrs. Demi. [...] Counsel argues that Mrs. Demi is denied procedural fairness as it will be impossible for the court to determine whether the Board's plausibility and credibility findings with respect to her evidence are patently unreasonable without the transcript. [...] [23] The failure to produce a tape recording or a transcript of a hearing does not in itself constitute a breach of the duty of fairness.
-
3,058.
XL Foods Inc. v. Canada (Food Inspection Agency) - 2004 FC 1098 - 2004-08-10
Federal Court DecisionsThe Applicant's position is that the Report does not deal with violations or deviations from the Specified Risk Material Policy. [...] [8] Dealing first with a continuing intention to pursue the application, the factors there are substantial, notwithstanding an absence of clear dates as to when events happened. [...] However to be fair, to go further, one would have to judge the case itself, for at issue is whether a decision was made without jurisdiction, beyond jurisdiction, contrary to the procedure required by the Act and whether the document which the Respondent proposes to disclose actually falls into the description of documents
-
3,059.
Sawyer v. Canada (Minister of Citizenship and Immigration) - 2004 FC 935 - 2004-06-29
Federal Court Decisions[6] However, the Minister's operations manual dealing with "Processing Claims for Protection in Canada" contains the following instructions to officers to whom a claim for refugee status is made: [...] In order for the UNHCR to begin to promote voluntary repatriation, the UNHCR noted that it would require stability after free and fair elections and safety in the entire country. [...] After consideration of those submissions an order will issue allowing the application for judicial review and dealing with the issue of certification of a question.
-
3,060.
Swartzn v. The Queen - 2003 TCC 844 - 2003-11-19
Tax Court of Canada Judgments[8] The Applicant made reference to a 10-year history of dealings with the CCRA; in particular, the Collections Department. [...] Generally, it is preferable to have a taxpayer's issues decided on their merits than having them dismissed, for having missed time limits in the Act. The courts must attempt to make a fair and just decision inview of all of the facts. [...] While, as counsel for the Respondent argued, a man with the Applicant’s experience in business and dealing with CCRA might have done better in handling his difficulties, I accept his evidence that “[he did] what he could under the circumstances”.
-
3,061.
Aird v. Country Park Village Properties (Mainland) Ltd. - 2002 FCT 862 - 2002-08-14
Federal Court DecisionsI need to review with these people what ads they saw, what the park managers told them, if they saw the disclosure statement, whether or not their contracts contain clauses dealing with storage. [...] As you are not paying Fair Market Rent as set March 1, 2000 and you have additional rent outstanding, we must cease this service. [...] If such were not the case, the advantages flowing from dealing with motions in writing would potentially be lost and respondents on such motions would be potentially subjected to litigation by ambush where applicants withhold sworn testimony in support of a motion only to file it after the respondent's opportunity to reply
-
3,062.
Brown v. The Queen - 2002-04-22
Tax Court of Canada Judgmentspartnership carry on business with a reasonable expectation of profit; d) did the partnership and the vendor of the computer programs deal at arm's length and, if not, e) what was the fair market value of the computer programs; f) whether what I referred to in my reasons as the Acquisition Note was a contingent liability; [...] [10] The appellant rejected the respondent's offer to settle, appellant's counsel writes, because "there was no mention of any deduction for the interest paid on the Promissory Note and, although the suggested fair market value of the software was marginally higher than that found by the Court, by leaving the income from [...] He submitted that since the appeals at bar are the first appeals to be heard by a Court dealing with Class 12 partnership issues, these appeals should be considered a "test" case and the Crown absorb all costs.
-
3,063.
Jarquio v. The Queen - 2001-06-26
Tax Court of Canada JudgmentsGiven the relationship of the tenants, there was some question raised by the Respondent as to whether $200 a month represented fair market rental rates. [...] [10] In dealing with income from property cases which involve the personal element of the Appellant dwelling in the property, I suggest there are two possible approaches to follow. [...] [14] This distinction referred to above becomes academic when dealing with a case such as Ms. Jarquio's where she derives some personal benefit.
-
3,064.
Prefontaine v. The Queen - 2001-02-14
Tax Court of Canada JudgmentsWhen dealing with interest expenses, the task can be objectified readily. [...] The 30% allocation suggested by the Minister is more than fair and reasonable. [...] Given the evidence, I find that this is a fair, if not a generous disposition.
-
3,065.
Hermes Numismatique et Arts Anciens, Inc. v. Canada (Minister of National Revenue) (Douanes et Accise) - 1999-10-27
Federal Court DecisionsI have set out these procedures because I am required to consider whether or not the applicant has a fairly arguable case in respect of his extension of time application relative to the notices of ascertained forfeiture. [...] [11] Rollinson v. Canada, [1991] 3 F.C. 70, cannot change our conclusion here since it deals with a situation involving the Charter when the Act was worded differently. [...] [12] In view of my conclusion as to the exclusivity of the code in the Act and the need for it to be first applied in the case at bar, I do not have to deal with the parameters within which s. 106(2)(b) applies.
-
3,066.
Fedak v. The Queen - 1999-07-02
Tax Court of Canada JudgmentsThat was another of the Appellant's submissions that this date was the date when the deal of sale was finally concluded and should be the date of the agreement. [...] (d) where the supplier and the recipient are not dealing with each other at arm's length at the time the supply is made and the amount credited to the recipient in respect of the trade-in exceeds the fair market value of the trade-in at the time ownership thereof is transferred to the supplier, that fair market value.
-
3,067.
Canada (Minister of Citizenship and Immigration) v. Chico - 1998-07-07
Federal Court Decisions... 27. (1) L'agent d'immigration ou l'agent de la paix doit faire part au sous-ministre, dans un rapport écrit et circonstancié, de renseignements concernant un résident permanent et indiquant que celui-ci, selon le cas: [...] Admittedly decisions of the Trial Division appear to conflict, but Noël J. in Seneca seeks to rationalize that conflict and to deal with facts essentially similar to those in this case, in light of the scheme of the Act. [...] That, of course is a condition precedent to the jurisdiction of the adjudicator under that section and both parties in this proceeding take the position that the adjudicator had jurisdiction to deal with the respondent under that section.
-
3,068.
Mittal (Litigation Guardian) v. Canada (Minister of Citizenship and Immigration) - 1998-05-28
Federal Court DecisionsSuch a course of action is suggested in the Guideline in section 2.7.4 dealing with the bona fides of minor students: [...] I assume that every effort will be made to deal with these cases expeditiously. [...] In Basco v. Canada, (Minister of Employment and Immigration) (1991), 14 Imm. L.R. (2d) 21, 43 F.T.R. 233, the same duty of fairness was required of a visa officer in the assessment of an application for an employment authorization.
-
3,069.
Edmonton (City) v. 360Networks Canada Ltd. - 2007 FCA 106 - 2007-03-13
Federal Court of Appeal DecisionsEdmonton says that, as the owner of the land, it is entitled to an occupancy rent base on fair market value. [...] To interpret subsection 43(4) as enabling the CRTC to resolve the present dispute on the application of the carrier would thus not empower the CRTC to deal with a subject-matter otherwise outside its authority. [...] [77] First, whatever the abstract “fairness” of this decision may be, it is not the function of the Court to substitute its view of the merits for that of the CRTC. In this context, “fairness” is a subjective and judicially unmanageable standard.
-
3,070.
Canada (Attorney General) v. Irvine - 2005 FC 122 - 2005-01-26
Federal Court DecisionsThe CAF had to take all possible measures to fairly assess [Mr. Irvine's] ability to obtain a "G3" pre-release and meet universality of service principles. [...] The CAF had to take all possible measures to fairly assess [Mr. Irvine's] ability to obtain a "G3" pre-release and meet universality of service principles. [...] Is that fair? A: Correct. Q: What is morbidity? A: Morbidity is, I guess, any event short of mortality that effects the individual as a result of the disease.
-
3,071.
Bekkerus v. The Queen - 2014 TCC 311 - 2014-10-20
Tax Court of Canada JudgmentsAt the respective time of transfer, the Harley had an assumed fair market value of $19,000 and the Lexus had an assumed fair market value of $51,500. [...] (c) a person with whom the person was not dealing at arm’s length, the following rules apply: [...] (i) the amount, [...], 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, [...]
-
3,072.
Martinez Samayoa v. Canada (Citizenship and Immigration) - 2012 FC 441 - 2012-04-16
Federal Court Decisions[4] With respect to the fairness argument, the critical elements of the RPD Member’s decision are as follows: [...] While the panel accepts the Court has mixed opinion on this matter, the panel finds direction from conclusion made by Justice Boivin in Perez [Perez v Canada (Minister of Citizenship and Immigration), 2010 FC 345], a case which specifically deals with the issue of forced recruitment. [...] In the present case the breach of procedural fairness was based on its facts.
-
3,073.
Elbilia v. Air Canada - 2011 FCA 356 - 2011-12-16
Federal Court of Appeal Decisions[22] This should end the matter as procedural fairness was the sole element raised in the amended notice of application. [...] The evidence also demonstrates that, in a letter dated January 31, 2007, counsel for the complainant asked the union to arrange a meeting to deal with the complainant’s various files – a meeting that did take place. [...] It constitutes lack of fair representation only if it prejudices the position of the grievor.
-
3,074.
An-Dell Electric Ltd. v. Canada (Customs and Revenue Agency) - 2004 FC 326 - 2004-02-25
Federal Court DecisionsThe same designated officer of CCRA, Debbie Montgomerie, provided affidavit evidence explaining the background for the fairness rulings in each case. [...] Under both authorities, Guidelines have also been issued that specify how the discretion under the fairness provisions will be exercised. [...] The purpose of this legislative provision is to allow Revenue Canada, Taxation, to administer the tax system more fairly, by allowing for the application of common sense in dealing with taxpayers who, because of personal misfortune or circumstances beyond their control, are unable to meet deadlines or comply with rules
-
3,075.
Vitellaro v. Canada (Customs and Revenue Agency) - 2004 FC 324 - 2004-02-25
Federal Court DecisionsThe same designated officer of CCRA, Debbie Montgomerie, provided affidavit evidence explaining the background for the fairness rulings in each case. [...] Under both authorities, Guidelines have also been issued that specify how the discretion under the fairness provisions will be exercised. [...] The purpose of this legislative provision is to allow Revenue Canada, Taxation, to administer the tax system more fairly, by allowing for the application of common sense in dealing with taxpayers who, because of personal misfortune or circumstances beyond their control, are unable to meet deadlines or comply with rules