11,312 result(s)
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3,076.
The Nail Centre and Esthetics Salon v. Canada (Customs and Revenue Agency) - 2004 FC 323 - 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
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3,077.
Vitellaro v. Canada (Customs and Revenue Agency) - 2004 FC 325 - 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
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3,078.
Guilbault v. M.N.R. - 2013 TCC 296 - 2013-09-20
Tax Court of Canada Judgments. . . (i) employment if the employer and employee are not dealing with each other at arm’s length. [...] 5(3) Arm’s length dealing – For the purposes of paragraph (2)(i), (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 [...] Rather, he questions the Minister’s conclusion that the appellant and the payer are deemed to be dealing with each other at arm’s length.
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3,079.
Badmus v. Canada (Attorney General) - 2020 FC 892 - 2020-09-11
Federal Court DecisionsThe applicant had contended that she was “marginalized and not given a fair opportunity to proceed in the recruitment for the above-mentioned process”. [...] [46] It remains the law that a judicial review dealing with procedural fairness calls for a standard of review of correctness (Mission Institution v Khela, 2014 SCC 24, [2014] 1 SCR 502, at para 79). [...] That involves a different process from the one the Court deals with. Second, the applicant has not articulated how the sentence constitutes a “discriminatory Note” in spite of numerous questions to that effect during the hearing.
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3,080.
A.B. v. Canada (Attorney General) - 2005 FCA 415 - 2005-12-07
Federal Court of Appeal Decisions41(1) . . . the Commission shall deal with any complaint filed with it unless in respect of that complaint it appears to the Commission that [...] [7] On September 6, 1991, she wrote a letter to the Director General of the Commission to inform him that she intended to seek relief from the Commission if her grievance did not result in a fair remedy. [...] [14] The judge also determined that there was no breach of the duty of procedural fairness.
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3,081.
Mehta v. Canada (Minister of Citizenship and Immigration) - 2003 FC 1073 - 2003-09-16
Federal Court DecisionsThis application deals only with the Financial Manager assessment. [3] Mr. Mehta was awarded zero units for the experience factor and was therefore barred by subsection 11(1) of the former Immigration Regulations, 1978, SOR/78-172 from obtaining a visa. [...] Although he alleges five grounds of error in his written submissions, counsel stated, at the hearing, that the crux of the matter is whether there exists a breach of procedural fairness. [...] The content of that conversation was not put to the applicant and the failure to do so, in accordance with the above noted authorities, constitutes a breach of procedural fairness.
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3,082.
Duchesne c. M.R.N. - 2005 TCC 59 - 2005-01-26
Tax Court of Canada Judgments(i) the question of whether persons are not dealing with each other at arm's length shall be determined in accordance with the provisions of the Income Tax Act, and [...] In other words, employment where the employer and employee are not dealing with each other at arm's lengthmust be considered employment where the employer and employee are dealing with each other at arm's length, if the context and circumstances surrounding the work performed are comparable or similar to a working [...] [18] She concluded her testimony by indicating that she no longer owned the farm and that her son Éric, the Appellant, acquired it on August 3, 1998, for a consideration substantially inferior to the fair market value (the "FMV").
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3,083.
Transalta Corporation v. The Queen - 2010 TCC 375 - 2010-07-13
Tax Court of Canada Judgments- the fair market value of the asset, - the context of the transaction, [...] - the fair market value of the asset, - any other relevant factors. [...] Were Transalta and AltaLink dealing at arm’s length? [48] Yes, the facts clearly establish an arm’s length relationship.
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3,084.
Chekroun v. Canada (Citizenship and Immigration) - 2013 FC 737 - 2013-07-03
Federal Court DecisionsIt is only for believability that procedural fairness requires that a concern be disclosed for comment. [...] [11] I agree with the applicant that a breach of procedural fairness arises on the facts of this case. [...] The Officer's failure to do so in this case constitutes a breach of procedural fairness.
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3,085.
Chekroun v. Canada (Citizenship and Immigration) - 2013 FC 738 - 2013-07-03
Federal Court DecisionsIt is only for believability that procedural fairness requires that a concern be disclosed for comment. [...] [11] I agree with the applicant that a breach of procedural fairness arises on the facts of this case. [...] The Officer's failure to do so in this case constitutes a breach of procedural fairness.
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3,086.
Canada (Public Safety and Emergency Preparedness) v. Berisha - 2012 FC 1100 - 2012-09-20
Federal Court DecisionsYou have unfortunately been dishonest in your dealings with Immigration officials. [...] It is true that the breach of a duty of procedural fairness is an error in law. [...] Therefore, the Minister has not framed the issues correctly; procedural fairness is not engaged.
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3,087.
Boutin v. Canada (Attorney General) - 2003 FC 1412 - 2003-12-03
Federal Court Decisions[8] Moreover, the applicants submit that the chairperson did not observe the legal rules pertaining to the assessment of credibility when dealing with contradictory stories. [...] 3. There is an overall duty to act fairly by ensuring that the inquiry is carried out in a fair manner and with due regard to natural justice. [...] [18] In this case, the chairperson did not fail to fulfill his obligation to hold a fair hearing.
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3,088.
Brown v. Canada (Citizenship and Immigration) - 2022 FC 1607 - 2022-11-23
Federal Court Decisions[6] Both parties argued that the presumption of reasonableness does not apply to this issue as it deals with procedural fairness. [...] In Al Hommos, unlike here, both parties argued that I should apply the reasonableness standard to the procedural fairness issue. [...] [19] The issue is one of fairness. As Justice Pelletier observed in Veres v Canada (Minister of Citizenship and Immigration), 2000 CanLII 16449 (FC), [2001] 2 FC 124 at paragraph 29, the question to ask is: “Would the interaction which occurred fairly put the claimant on notice that the absence of further explanation would
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3,089.
Badulescu v. Canada (Citizenship and Immigration) - 2016 FC 616 - 2016-06-02
Federal Court Decisions[13] I will deal first with the Applicant’s contention that the Citizenship Judge conflated the quantitative and qualitative residency tests. [...] [46] [...] the duty of procedural fairness owed to applicants by Citizenship Judges is at the lower end of the spectrum. [...] However, based on the Baker analysis, the scope of the duty of procedural fairness does not extend beyond this.
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3,090.
Canada v. Spence - 2011 FCA 200 - 2011-06-13
Federal Court of Appeal Decisions4. the Appellants are unrelated to each other and each deals at arm’s length with the School; [...] Where the fair market value can be determined, employers are instructed that the value of the benefit is based on the fair market value of the parking pass, less any payment the employee makes to use the space. [...] [48] Given the inherent fairness of this method of valuation, and the absence of objective evidence demonstrating that a fair market value based valuation is somehow inappropriate on the facts of this case, the Tax Court judge did not err by valuing the parking pass in the amount of its fair market value.
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3,091.
Lin v. Canada (Citizenship and Immigration) - 2007 FC 1337 - 2007-12-19
Federal Court Decisions(a) immediately, if the claimant is present at the hearing and the Division considers that it is fair to do so; or [...] [9] Questions of procedural fairness are reviewed against a standard of correctness. [...] [19] In Tran, a case dealing with the rights of a criminal accused to adequate interpretation, the Supreme Court held that interpretation must be held to a high standard, but not to a standard of perfection given that it is a human endeavour often undertaken in less than ideal circumstances.
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3,092.
Canada (Attorney General) v. Cold Lake First Nations - 2015 FC 1197 - 2015-10-23
Federal Court Decisions[17] On this point the law seems to be fairly well settled: at least in the context of cases like this involving Aboriginal and treaty rights. [...] While in Beckman v Little Salmon/Carmacks First Nations, above, at para 47, the Supreme Court made it clear that the judicial review process is a flexible one, capable of dealing with an array of issues presented in that context, it cannot reasonably be construed as saying that it is flexible enough to deal with all issues, [...] The infringement of those important and fundamental treaty rights require a complete evidentiary record, that has reached the standard of admissibility at trial, to be reasonably and fairly determined.
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3,093.
Vita-Herb Nutriceuticals Inc. v. Canada (Attorney General) - 2010 FC 1203 - 2010-11-30
Federal Court DecisionsAs noted, subsection 36(2.1) deals with involuntary carving out at the direction of the Commissioner. [...] Justice Hughes was not dealing with the issue who could file a divisional application. [...] He was dealing with the question who could carve out patent claims which revealed a second invention.
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3,094.
Pine Valley Enterprises Inc. v. The Queen - 2010 TCC 324 - 2010-06-15
Tax Court of Canada JudgmentsIn or about March, 2006, further concerned about the audit, the Appellant’s Director/President, Mr. Rocco (“Rocky”) Bova specifically instructed that the Respondent’s official no longer deal with “M & R Accounting”, but deal with him directly as Director/President of the Appellant companies and apprise him of the [...] (a) may prejudice or delay the fair hearing of the action, (b) is scandalous, frivolous or vexatious, or [...] [16] These paragraphs describe dealings between the Appellant and CRA in an objection process and are irrelevant to the correctness of the assessment.
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3,095.
Merck & Co. v. Apotex Inc. - 2002 FCT 1210 - 2002-11-22
Federal Court DecisionsIt is not, and I do not propose to deal with those arguments in detail. [...] [25] I decline to deal with the specific deductions proposed by Apotex and Dr. Sherman. [...] It seems clear that in fairness to the defendant, costs "reasonably incurred" have an upper limit.
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3,096.
Hardtke v. Canada - 2016 FCA 138 - 2016-05-04
Federal Court of Appeal DecisionsAt the time of the transfer, the home had a fair market value of $315,000. [...] (c) a person with whom the person was not dealing at arm’s length, c) une personne avec laquelle elle avait un lien de dépendance, [...] (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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3,097.
Nanthapalan v. Canada (Citizenship and Immigration) - 2015 FC 506 - 2015-04-21
Federal Court DecisionsThe Applicant has challenged the reasonableness of the decision because the Officer did not deal with the Applicant’s fear of extortion. [...] [8] The Applicant’s procedural fairness issue centres on the fact that neither the UNHCR Report nor the UK Report were disclosed to him. [...] [14] Therefore, on these facts, I cannot find a breach of procedural fairness.
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3,098.
Reyes v. The King - 2023 TCC 31 - 2023-06-26
Tax Court of Canada Judgments[20] As with assessments issued under other “fairness” provisions of the ITA, pursuant to subsection 165(1.2), a taxpayer cannot object to an assessment made under subsection 152(4.2). [...] (a) may prejudice or delay the fair hearing of the appeal; (b) is scandalous, frivolous or vexatious; [...] He is not being treated “equally” to the CRA employees with whom he has had dealings.
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3,099.
Zhao v. Canada (Citizenship and Immigration) - 2024 FC 645 - 2024-04-26
Federal Court Decisions[16] Considerations of procedural fairness do not occur in a vacuum. [...] The nature of the duty of fairness is flexible and variable and is dependant on the circumstances. [...] [33] The Respondent conceded the failure to act on the TRP Request was a reviewable error under section 24 of IRPA. While I do not need to deal with this issue, I have noted the issue and the Respondent’s concession in the hope that this type of error will not be repeated by officers going forward.
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3,100.
Ramkissoon v. Canada (Minister of Citizenship and Immigration) - 1998-07-16
Federal Court Decisions[2] The rules of procedural fairness require the department to inform applicants that they are precluded from dealing with their chosen representatives under the Privacy Act and that no information on the file will be disclosed to these representatives. [...] As the applicant was not informed of this fact she was denied procedural fairness.