11,309 result(s)
-
376.
Osman v. Canada (Citizenship and Immigration) - 2021 FC 1279 - 2021-11-22
Federal Court DecisionsI accept that both subsection 16(1) and paragraph 40(1)(a) of the Act are similar in that they both deal with the failure of an applicant to be forthright in his or her representations. [...] The GCMS notes confirm that the visa officer considered her answer to the procedural fairness letter. [...] of fairness owed to an applicant for permanent residence in Canada as a member of the Convention refugee abroad and the humanitarian protected persons abroad class breached when the refusal letter replicates the personal fairness letter without acknowledgment of the response of the applicant to the personal fairness
-
377.
Taseko Mines Limited v. Canada (Environment) - 2019 FCA 319 - 2019-12-18
Federal Court of Appeal DecisionsThe companion case (A-6-18) deals with these decisions. III. Decision of the Federal Court [...] [27] On the question of procedural fairness, the judge found that Taseko was owed, “and was in fact afforded, a high degree of procedural fairness during the review process” (Reasons, at para. 46). [...] In those cases, the Court was dealing with a complete code with an effective internal remedy provided by the regime.
-
378.
Shephard v. Fortin - 2003 FC 1296 - 2003-11-06
Federal Court DecisionsTo satisfactorily deal with this issue, it is necessary to examine the legislative scheme under which promotions and grievances related to those promotions are determined. [...] [69] It is also to be remembered that we are dealing with an internal adjudication process. [...] c. the Adjudicator complied with the requirements of fairness owed to Cst. Shephard; and
-
379.
Crowe v. Canada (Attorney General) - 2008 FCA 298 - 2008-10-07
Federal Court of Appeal DecisionsI do not propose to deal with the notice of motion; Mr. Crowe was granted the relief he sought. [...] In that portion of the motion judge's decision dealing with the motion to strike pleadings for lack of a reasonable cause of action, the judge was bound to take the pleadings as true. [...] [25] Insofar as Mr. Crowe's complaint is founded on subparagraph 3(b)(ii) of the Act which deals with property rights, it must be dismissed as well.
-
380.
Stenhouse v. Canada (Attorney General) - 2004 FC 375 - 2004-03-12
Federal Court DecisionsAccordingly, great deference is owed to the Commissioner in dealing with questions of fact. [...] In all the circumstances, Deputy Griffin could not obtain a fair hearing. [...] (2) did RCMP management know about Stenhouse's complaints and how did they deal with them.
-
381.
MIL (Investments) S A v. The Queen - 2006 TCC 460 - 2006-08-18
Tax Court of Canada JudgmentsIn all fairness, the great thing about the 10% or substantial interest is that it is a bright line test. [...] And if we are working on a deal, all documents go to MIL Luxembourg. [...] You had to deal with that secured line somehow, and would it -- A. That's what it says.
-
382.
Faber v. The Queen - 2007 TCC 177 - 2007-03-29
Tax Court of Canada Judgments(a) may prejudice or delay the fair hearing of the action, (b) is scandalous, frivolous or vexatious, or [...] The respondent seeks to strike the words "fairly and without bias" from that portion of the pleading. [...] 44. Did the CRA disallow the business expenses of the Appellant fairly and without bias and in accordance with the provisions of the Income Tax Act?
-
383.
Punia v. Canada (Citizenship and Immigration) - 2017 FC 184 - 2017-02-14
Federal Court Decisions(2) Procedural Fairness (a) Bangalore Decisions [44] The Respondent rejects the assertion that there was a denial of procedural fairness. [...] [62] For a procedural fairness letter to be fair, it has to allow an applicant to know what the concerns are. [...] [70] The Bangalore Decision dealing with the Male Applicant contains similar reviewable errors that I do not need to repeat here.
-
384.
GCT Canada Limited Partnership v. Vancouver Fraser Port Authority - 2022 FC 1109 - 2022-07-26
Federal Court DecisionsThe duty to act fairly includes the duty to provide procedural fairness to the parties. [...] Administrative boards that deal with matters of policy will be closely comparable to the boards composed of municipal councillors. [...] As the hearing on the merits was soon approaching, dealing with the refusals was left to me.
-
385.
McEachran v. Ontario Power Generation - 2006 FC 60 - 2006-01-20
Federal Court DecisionsHe also filed a duty of fair representation complaint against his union before the Ontario Labour Relations Board. [...] Generally speaking, the Commission is required to deal with every complaint. [...] [3] The Commission declined to deal with Mr. McEachran's complaint on that basis.
-
386.
CGI Holding LLC v. Canada (National Revenue) - 2016 FC 1086 - 2016-09-27
Federal Court DecisionsThe Competent Authorities (IRS and CRA) deal directly with each other. [...] [25] I will deal first with the Marcovitz Affidavit sworn on April 13, 2015. [...] [57] Pursuant to the Baker factors, I am satisfied that the CRA was obligated to deal fairly with CGI and to consider its submissions.
-
387.
Heeg v. Canada (Attorney General) - 2003 FCT 337 - 2003-03-21
Federal Court DecisionsHowever, it was concluded that he had demonstrated he was cognisant in the filing of his income tax returns, in his past dealings with the Department. [...] [10] There were before the director other reports of medical doctors, and the record of the applicant's dealing with the Department. [...] Her affidavit states it was one of the items submitted with his first fairness request which she had reviewed.
-
388.
Lachapelle v. Canada (Attorney General) - 2023 FC 1628 - 2023-12-05
Federal Court DecisionsWas there a breach of the duty of procedural fairness owed to the applicant? [...] [27] Part II of the Code deals with occupational health and safety for workplaces under federal jurisdiction. [...] The content of the duty of fairness will depend on the factors so identified.
-
389.
McMullen v. The Queen - 2007 TCC 16 - 2007-01-22
Tax Court of Canada Judgments54 There is a large body of jurisprudence dealing with the determination of whether a transaction is between two parties dealing at arm's length. [...] The appellant sold his shares at their fair market value to 114 Co, which was wholly owned by Linda DeBruyn. [...] Linda DeBruyn was willing to buy up the appellant's shares through 114 Co at fair market value.
-
390.
McNeeley v. The Queen - 2020 TCC 90 - 2020-09-29
Tax Court of Canada JudgmentsThe appellants had instead reported the aggregate fair market values of their received shares as trust capital distributions, per section 107. [...] on January 1, 2006, the Trust subscribed for 2,950 Class B common shares of D2L at their aggregate fair market value of $10. [...] of employees of a corporation or two or more corporations which do not deal at arm’s length with each other, where one of the main purposes of the trust is to hold interests in shares of the capital stock of the corporation or corporations, as the case may be, or any corporation not dealing at arm’s length therewith;
-
391.
Hunt v. The Queen - 2018 TCC 193 - 2018-10-02
Tax Court of Canada Judgments(a) in the case of a benefit, the fair market value of the benefit; (b) in the case of a loan or an indebtedness, the amount of the loan or indebtedness; and [...] (A) for services provided by a person who is, or who does not deal at arm’s length with, the controlling individual of the registered plan, or [...] We are dealing with a tax ab initio and so apart from general principles of the need to use clear language, those case are distinguishable.
-
392.
Foster Farms LLC v. Canada (International Trade Diversification) - 2020 FC 656 - 2020-06-03
Federal Court Decisions[26] The Vavilov decision did not deal directly with issues of procedural fairness, and the approach to be taken on this front has therefore not been modified (Vavilov at para 23). [...] [31] A preliminary matter must however be addressed before dealing with the issues disputed by Foster Farms. [...] I will therefore briefly deal with Foster Farms’ arguments under the reasonableness lens.
-
393.
Gorman v. The Queen - 2016 TCC 153 - 2016-06-22
Tax Court of Canada JudgmentsAs much as I would like to forget about this one, none the less we have to deal with what lies on the table today. [...] Absolutely zero risk on the instruments plus we are dealing with established contacts that are well know to us. [...] The Appellant had to submit prima facie evidence to demonstrate the fair market value of the shares.
-
394.
Pelletier v. Canada (Attorney General) - 2008 FC 803 - 2008-06-26
Federal Court DecisionsThese paragraphs and exhibits deal with interviews that Commissioner Gomery gave to the media in December 2004. [...] That is not the case of the newspaper articles we are dealing with here. [...] Administrative boards that deal with matters of policy will be closely comparable to the boards composed of municipal councillors.
-
395.
Canada (Citizenship and Immigration) v. Okoloubu - 2008 FCA 326 - 2008-10-27
Federal Court of Appeal Decisionsi. First issue: Did the Application Judge err in law in concluding that the Respondent was not given a fair hearing? [...] Therefore, on the question of whether the respondent was granted a fair hearing, our Court would: [...] [61] I must now deal with the certified question. The Certified Question
-
396.
Mariano v. The Queen - 2015 TCC 244 - 2015-11-23
Tax Court of Canada JudgmentsIn applying the Henderson definition of fair market value, the first step is to accurately identify the asset whose fair market value is to be ascertained. [...] 5. His assumption that Infosource and Phoenix were not dealing at arm’s length is unfounded [...] The Cost Approach uses the concept of replacement cost as an indicator of Fair Market Value.
-
397.
McNeeley v. Canada - 2021 FCA 218 - 2021-11-15
Federal Court of Appeal DecisionsThe fair market value of the shares at the time of the first and second distribution was $8.415 per share. [...] • •Patricia Baker made a contribution to the D2L Employee Trust and she did not deal at arm’s length with the employer (D2L); and [...] (A) the fair market value of the property at that time exceeds the total of
-
398.
Mosaic Forest Management Corporation v. Canada (Attorney General) - 2021 FC 1488 - 2021-12-31
Federal Court DecisionsThe FTEAC determines logs to be “not surplus” for domestic purposes if the offer received is fair. [...] Part C that deals with Statistics Canada export data (paragraphs 17-22) [...] Part C that deals with log prices in BC (paragraphs 9 – 35) Thompson Affidavit
-
399.
Bredin v. Canada (Attorney General) - 2007 FC 1361 - 2007-12-21
Federal Court DecisionsProperly framed, this is an issue of procedural fairness, and consequently it should be reviewed as a question of law. [...] [44] In Slattery, the Court considered the degree of thoroughness of investigation required to satisfy the rules of procedural fairness: [...] [67] In my opinion, the applicant received a complete and fair hearing of the issues raised by her complaint.
-
400.
Pomerleau v. The Queen - 2016 TCC 228 - 2016-11-10
Tax Court of Canada Judgments(i) the fair market value, immediately after the disposition, of the share is of [...] (ii) the fair market value, immediately after the disposition, of all shares of the capital stock of the corporation owned by the taxpayer. [...] (iv) The shares are disposed of to another corporation (the purchaser) with whom the transferor did not deal at arm’s length; and