11,312 result(s)
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3,376.
Hendlisz v. The Queen - 2000-04-04
Tax Court of Canada JudgmentsThe Appellant said that the fair market value was the value written down in the original listing. [...] In the Notice of Appeal it is stated that the fair market value had been estimated by the Appellant. [...] [14] The courts must deal with what the taxpayer actually did and not what he would like it to be.
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3,377.
Yahaan v. Canada - 2018 FCA 41 - 2018-02-16
Federal Court of Appeal Decisions[3] These reasons deal with both motions although separate orders will be issued with respect to each of the motions. [...] (c) the representative can fairly and adequately represent the interests of the represented persons; and [...] [...] If the question of the respective roles of the protagonists in this case vis à vis the Crown should arise again, there will be time to deal with that issue then.
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3,378.
Gagné v. Canada - 2013 FC 331 - 2013-04-03
Federal Court Decisions[4] The respondent filed his motion under section 369 of the Rules, asking the Court to deal with the motion on the basis of written submissions. [...] a. He criticizes Mr. Morneau for not holding a hearing and for not giving him a fair and equitable opportunity to be heard; [...] I must next deal with the defendant's objection to the filing of new evidence.
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3,379.
Association des Compagnies de Téléphone du Québec Inc. v. Canada (Attorney General) - 2012 FCA 203 - 2012-07-03
Federal Court of Appeal DecisionsFinally, suppose that the Governor in Council cannot meet within those three days to deal with the party’s request for a stay. [...] The moving parties have proceeded at a fairly sedate pace, bringing their stay motion in this Court well after the CRTC decisions were made. [...] It is also not necessary to deal with the moving parties’ motion to add some of their members as moving parties.
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3,380.
Lower Nicola First Nation v. The Council - 2012 FC 103 - 2012-01-26
Federal Court Decisions[22] Justice Noël stressed that an interim injunction required the Court to exercise its equitable jurisdiction and that in the unique circumstances before him the remedy the Court crafted had to be fair for all concerned. [...] He underlined again the important matters that the Chief and Council had to deal with in the near future and that those matters went beyond the interest of Council members. [...] He decided that the Elders’ Council’s appeals decision was not lawful because some of its members who participated in the decision raised a reasonable apprehension of bias they could not fairly decide the appeals on account of family relationship or previous participation in the 2009 EIC.
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3,381.
Imperial Tobacco Canada Limited v. The Queen - 2010 TCC 648 - 2010-12-21
Tax Court of Canada Judgments[9] The appellant placed a great deal of reliance on the decision of Bowman, C.J. in Imperial Tobacco Canada Limited (successor by amalgamation to Shoppers Drug Mart Limited) v. The Queen[10] (hereafter Shoppers Drug Mart). [...] The directors of Imasco might have felt that in light of the impending going private transaction, fairness to the employees required that Imasco accelerate the vesting of unvested options, but fairness did not require it to make the redemption payments. [...] All of those cases deal with situations that are significantly different from the facts of this case and Kaiser Petroleum.
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3,382.
Krause v. The Queen - 2004 TCC 594 - 2004-09-02
Tax Court of Canada JudgmentsI shall not repeat the numerous authorities cited by him dealing with the meaning "full-time". [...] Subclause 93(3) of those notes deals with the amendment to subsection 118.6(2) which previously required a student to be in "full-time attendance" to obtain the education credit. [...] Nonetheless, the practice is fairly well entrenched. In Glaxo Wellcome Inc. v. The Queen, [1996] DTC 1159, affd [1998] 6638, the following observation was made at page 1162:
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3,383.
A Lassonde Inc. v. Sun Pac Foods Ltd. - 2003 FCT 294 - 2003-04-02
Federal Court Decisions[7] On February 28, 2000, the Plaintiff amended its statement of claim to include other additions, essentially paragraphs and conclusions dealing with punitive damages. [...] a) l'objet de la modification est de faire concorder le document avec les questions en litige à l'audience; [...] (d) may prejudice or delay the fair trial of the action, (e) constitutes a departure from a previous pleading, or
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3,384.
Keninger v. Canada (Minister of Citizenship and Immigration) - 2001 FCT 768 - 2001-07-06
Federal Court DecisionsThe tribunal's discussion with respect to persecution is very limited as the decision deals mainly with the issue of the state's ability to protect the applicants. [...] Albeit that the earlier quoted summary of the experiences of the applicants might be seen by some as minimizing those experiences rather than maximizing them or even fairly describing them, the summary is provided and amounts to an examination of the totality of the applicants' experiences. [...] Here, the Board concludes, while acknowledging the applicants' concerns about difficulties they faced in education, in accessing health care, in employment, in dealing with harassment and attacks by skinheads, that government and other measures to deal with the problems of the Roma minority in Hungary now provide effective
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3,385.
Utah Mines Ltd. v. Canada - 1991-03-28
Federal Court DecisionsThe said Section 7(5) deals with payments in the period May 6, 1974 to November 18, 1974 and the pertinent portions read: [...] Any amount paid or payable in the year or the fair market value of any property paid or payable in the year to [...] "The words of Lord Reid in Inland Revenue Commissioners v. Hinchy, (1960) A.C. 748; (1960) 1 All E.R. 505 are also apposite in dealing with what may have appeared to be unfortunate results arising from giving to words in a statute their plain
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3,386.
M-Systems Flash Disk Pionerers Ltd v. Commissioner of Patents - 2010 FC 441 - 2010-04-23
Federal Court DecisionsI will deal with this question after having addressed the issues listed above, as the constitutional validity of Rule 29 is contingent to a large extent upon the rationale underlying its compatibility with section 73 of the Patent Act, R.S.C. 1985, c. P-4 (“the Act”). [...] This is further evidenced by Rule 30, wherein good faith is mentioned in the only paragraph (i.e. Rule 30(3)) dealing with an applicant’s reply to a requisition. [...] But in so doing, did it deny the applicant procedural fairness? [39] While it was not characterized as such by the applicant, the submission that it was denied procedural fairness by the Patent Office is tantamount to an argument based on the principle of legitimate expectations.
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3,387.
Khan v. Canada (Minister of Citizenship and Immigration) - 2002 FCT 431 - 2002-04-15
Federal Court Decisions[15] The duty of fairness is derived from both statute and common law. [...] The Refugee Division shall deal with all proceedings before it as informally and expeditiously as the circumstances and the considerations of fairness permit. [...] extensive duty of fairness is applicable to the procedures of the CRDD.
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3,388.
Madamidola v. The Queen - 2017 TCC 245 - 2017-12-06
Tax Court of Canada JudgmentsI will deal with the second question first. [10] Did Mr. Madamidola obtain proper receipts? [...] (ii) if the gift is of property other than cash, the amount that is the fair market value of the property at the time that the gift is made; [...] It has not been proven that the tables and chairs had the fair market value Mr. Madamidola claims.
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3,389.
Naeem v. Canada (Citizenship and Immigration) - 2016 FC 1073 - 2016-09-23
Federal Court Decisions[15] The parties agree, and I concur, that this issue, because it deals with a matter of procedural fairness, is reviewable on a standard of correctness. [...] He argues that he was denied procedural fairness by the officer’s failure to do so. [...] The officer’s failure to make a decision represents a denial of procedural fairness, which requires that this application for judicial review be allowed.
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3,390.
Xiang v. Canada (Citizenship and Immigration) - 2013 FC 256 - 2013-03-08
Federal Court Decisions[13] It is well-established that the appropriate standard of review for issues of procedural fairness is correctness (Canada (Citizenship and Immigration) v Khosa, 2009 SCC 12 at para 43). [...] The applicant’s ability to deal with issues concerning her identity raised by the Board during the hearing was compromised by the Board’s failure to notify the applicant on the screening form that there were inconsistencies in the photographs that would end up being determinative of the decision. [...] It is sufficient that I find a breach of fairness, as I do, to justify referring this matter back for rehearing.
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3,391.
Pion Tarazona Silvana v. Canada (Citizenship and Immigration) - 2012 FC 605 - 2012-05-18
Federal Court DecisionsA. Fairness of Hearing [12] The Applicants contend they did not receive a fair hearing because the Board failed to give their counsel the opportunity to make written submissions to accommodate her back problems. [...] Lacking specificity in this regard, I do not see how the Applicants were denied a fair hearing. [...] The Board is entitled to weigh the evidence before it in this manner and consider the Applicants’ past dealings with police.
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3,392.
Padilla v. Canada (Citizenship and Immigration) - 2008 FC 652 - 2008-05-22
Federal Court Decisions[24] There are a number of problems with the member’s decision, as well as real concerns with respect to the fairness of the process that was followed at the hearing. [...] [25] Dealing first with the fairness issue, questions as to the fairness of the process followed in a given case are to be determined by the reviewing Court, and no deference is owed to the Board in this regard: see, for example, Sketchley v. Canada (Attorney General), 2005 FCA 404, at paragraphs 52 and 53. [...] [30] An additional fairness concern with respect to this finding is the complete absence of any reasons being provided for finding the central aspect of Ms. Padilla’s story not to be credible.
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3,393.
Mejia v. Canada (Minister of Citizenship and Immigration) - 2006 FC 1087 - 2006-09-13
Federal Court Decisions[2] Mr. Mejia now seeks judicial review of the Board’s decision, asserting that he was denied procedural fairness at his hearing, as a result of the Board member having questioned him first. [...] [4] The issues relating to the Board’s use of the reverse order of questioning procedure engage questions of procedural fairness. [...] [21] This description of Mr. Mejia’s role is completely at odds with Mr. Mejia’s own testimony before the Board, where he denied having had any dealings with the police in relation to this matter, or having testified against the Ghost with respect to the murder.
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3,394.
Zumaya Sanchez v. Canada (Minister of Citizenship and Immigration) - 2006 FC 921 - 2006-07-26
Federal Court Decisions[14] The issues of Guideline 7 and reverse-order questioning are purely issues of law and procedural fairness. [...] [15] The Applicant raised an objection to Guideline 7 at the Board's hearing and therefore the issue is fairly before the Court in this judicial review. [...] Any breach of procedural fairness would be more of an institutional matter and that consideration is before the Court of Appeal.
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3,395.
Multini Amorin v. Canada (Minister of Citizenship and Immigration) - 2005 FC 698 - 2005-05-16
Federal Court DecisionsMore specifically, she contends that she was denied a full and fair hearing at which she would have had a chance to be heard. [...] In fact, I am dealing with the reliance by the CRDD upon statements freely made to them by the applicants, indicating that they wished to withdraw their claims for refugee status. [...] ... Rule 33 does not violate the rights of applicants to procedural fairness.
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3,396.
Apa v. The Queen - 2004 TCC 212 - 2004-03-15
Tax Court of Canada JudgmentsFair market value of property $200,000.00 Mortgage on property $125,000.00 [...] [5] The appellant endeavoured unsuccessfully to raise as an issue the fair market value of the property. [...] [7] Before I come to the main point in this appeal I shall deal briefly with another argument raised by the appellant.
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3,397.
Coronado v. Canada (Minister of Citizenship and Immigration) - 2003 FC 1272 - 2003-10-31
Federal Court Decisions[16] The Court will also review the decision to ensure that it is not based on an error of law or that the officer did not breach rules of natural justice or procedural fairness. [...] [17] The duty of fairness requires that those who's interests are significantly affected by a decision be given a meaningful opportunity to present their views. [...] Taking all the factors relevant to determining the content of the duty of fairness into account, the lack of an oral hearing or [page 844] notice of such a hearing did not, in my opinion, constitute a violation of the requirements of procedural fairness to which Ms. Baker was entitled in the circumstances, particularly
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3,398.
Garcia v. Canada (Attorney Genereal) - 2001 FCA 200 - 2001-06-18
Federal Court of Appeal DecisionsThe applicant attacks the Board's decision on various grounds including a denial of natural justice, procedural fairness, acting without jurisdiction, as well as an error of law. [...] For convenience I will deal with these issues in sequence. The Board did not provide a record of its proceedings; the statutory right to such a hearing record being eliminated with the repeal of subsection 83(12) of the Plan in 1991. [...] In my analysis there was no failure by the Board in observing the principle of procedural fairness.
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3,399.
Moldoveannu v. Canada (Minister of Citizenship and Immigration) - 2001-01-24
Federal Court DecisionsWe are dealing here with the powers of an administrative tribunal in relation to its procedures. [...] To rely on the mere transcript as a basis for a finding of want of credibility or trustworthiness would, I am satisfied, constitute a breach of natural justice and fairness. [...] Principles of natural justice and fairness would require that the CRDD hear testimony and have the opportunity to observe the demeanor of the person testifying before a finding of want of credibility and trustworthiness of testimony could be fairly made.
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3,400.
Bhogal v. Canada (Minister of Citizenship and Immigration) - 2000-09-28
Federal Court DecisionsDid the visa officer deny the applicant a fair and reasonable opportunity to [...] He argued that this constituted a breach of procedural fairness. All of these items raised by the visa officer deal with the very assessment he is required to make pursuant to section 8 of the Immigration Regulations, 1978. [...] [24] I am of the opinion that the visa officer did not deny the applicant a fair and a