11,315 result(s)
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4,026.
Canada (Attorney General) v. Norman - 2002 FCA 423 - 2002-11-05
Federal Court of Appeal DecisionsThe proceedings in the case at bar deal with economic rights and not human rights. [...] In short, the undue delay must impair the fairness of the hearing. [22] The respondent, in the case at bar, has not pleaded or argued that the delay prejudiced the hearing. [...] [28] Moreover, the actual prejudice caused by the delay must be of such magnitude that the public's sense of decency and fairness is affected.
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4,027.
Delage v. The Queen - 2000-09-25
Tax Court of Canada Judgments[2] There are three amounts involved: (1) the fair market value of the property; (2) the value of the consideration; and (3) the amount of the tax liability. [...] (c) a person with whom the person was not dealing at arm's length, the following rules apply: [...] (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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4,028.
Kouama v. Canada (Minister of Citizenship and Immigration) - 1998-12-18
Federal Court DecisionsFair hearing [11] The applicant contends that he was denied a fair hearing because the hearing lasted only 20 minutes and he did not have an opportunity to be heard. [...] It goes without saying that the Board has the necessary discretion and expertise to estimate the time required for dealing with cases. [...] I fail to see how the Board erred or failed to observe a principle of procedural fairness or natural justice.
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4,029.
Weldesenbet v. Canada (Citizenship and Immigration) - 2022 FC 1174 - 2022-09-06
Federal Court DecisionsIf not, was the Applicant denied procedural fairness due to incompetent representation? [...] [16] The third issue, dealing with the merits of the reconsideration decision, is reviewable on the reasonableness standard (Canada (Minister of Citizenship and Immigration) v Vavilov, 2019 SCC 65 at paras 16-17 [Vavilov]; Kanthasamy v Canada (Citizenship and Immigration), 2015 SCC 61 at paras 42-44 [Kanthasamy]). [...] I find that the procedure as a whole satisfies the requirements of procedural fairness.
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4,030.
Lamy Gauthier v. M.N.R. - 2011 TCC 487 - 2011-10-18
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; [...] This is a fair observation, since the appeals officer is in fact supposed to ask all relevant questions in order to make an accurate analysis.
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4,031.
Canada (Minister of Human Resources Development) v. Fleming - 2004 FCA 288 - 2004-09-09
Federal Court of Appeal DecisionsIt would be more proper, then, to refer to review tribunals constituted for the purpose of dealing with appeals pertaining to section 81 proceedings and to review tribunals constituted for the purpose of dealing with subsection 84(2) applications. [...] As it is clear from the record that the Tribunal in the instant case was constituted for the sole purpose of dealing with the appeal of the Minister's decision made under section 81 of the Plan, it is not necessary for me to decide whether the Commissioner may constitute a single review tribunal to deal with both types of [...] [...] La décision du tribunal de révision, sauf disposition contraire de la présente loi, ou celle de la Commission d'appel des pensions, sauf contrôle judiciaire dont elle peut faire l'objet aux termes de la Loi sur les Cours fédérales, est définitive et obligatoire pour l'application de la présente loi.
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4,032.
9091-2239 Québec Inc. v. The Queen - 2016 TCC 198 - 2016-09-14
Tax Court of Canada JudgmentsAt the core of this exercise of discretion is the facilitation of a fair and expeditious hearing. [...] Rather, the provision was intended to provide Tax Court Judges with the necessary flexibility to enable them to deal as informally and expeditiously with an appeal as the circumstances of the case and considerations of fairness allow (see, for example, Ainsley v. Canada [1997] F.C.J. No. 701). [...] In Landry v. The Queen, 2009 TCC 399, 2009 DTC 1359, Justice Hogan, who was dealing with another alternative method, namely, the net worth method, noted the following with regard to the burden of proof:
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4,033.
Diaby v. Canada (Citizenship and Immigration) - 2014 FC 742 - 2014-07-24
Federal Court Decisions[18] The Applicant contacted the Sierra Leonean Embassy in the United States, which refused to issue a passport without further verification of her identity, and stated that she could deal directly with the authorities in Sierra Leone. [...] The parties have provided the Court with a consent order to deal with IMM-13237-12 which the Court accepts and which will be issued on that file. [...] The Officer also breached procedural fairness by simply failing to respond to the Applicant’s request for an interview, and then totally disregarding the Applicant’s sworn evidence about her nationality.
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4,034.
Harkat v. Canada (Citizenship and Immigration) - 2007 FC 508 - 2007-05-11
Federal Court DecisionsThe Court’s reasons were written by the Chief Justice of Canada, who, at paragraph 139, dealing with the lawfulness of the review procedures relating to security certificates, expressed herself in the following manner: [...] [50] First, he argues Charkaoui, above, was a case dealing with the security certificate review process which cannot be conflated with the case now before this Court – a judicial review application in respect of the Delegate’s opinion Mr. Harkat constitutes a danger to the security of Canada and should not be allowed to [...] I need not deal with whether Rule 399 (2) would provide the applicant the same relief.
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4,035.
Maritime Employers' Association v. Syndicat des Débardeurs, C.U.P.E. Local 375 - 2006 FC 66 - 2006-01-24
Federal Court Decisionsa) d'en faire afficher une ou plusieurs copies selon les modalités précisées par l'agent; [...] The Supreme Court has often repeated that courts should exercise great restraint when dealing with specialized tribunals on points of law falling within the expertise of the latter. [...] Consequently, it is the standard of the correct decision that, in its submission, should be applied in dealing with this question.
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4,036.
Markevich v. Canada - 2001 FCA 144 - 2001-05-07
Federal Court of Appeal Decisions[50] Subsections 38(2), 39(3) of the Federal Court Act and the amended section 32 of the Crown Liability and Proceedings Act each deal with proceedings by and against the Crown. [...] [55] Part II deals with procedural and substantive rules applying to litigation involving the Crown. [...] It is not dependent on any other section in Part II. It deals with an independent issue, namely limitation periods.
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4,037.
Gilmour v. Canada - 2000-11-17
Federal Court Decisions5. qui ont signé l'engagement en matière de mobilité ou qui sont disposés à le faire. [...] The Employees' Association has the responsibility to provide support to its members in dealing with the senior management of the Service. [...] a) a declaration that the Service breached its duty to act fairly and in accordance with the principles of natural justice;
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4,038.
Cinnathamby v. Canada (Citizenship and Immigration) - 2014 FC 1258 - 2014-12-29
Federal Court DecisionsI will deal with them in turn. i. Incorrect Tests for Persecution [6] The Applicant submits that the Decision shows that the Board required the Applicant: [...] [7] However, the test for persecution is properly described by the Board in paragraphs 24 and 27 of the Decision and, in my view, a fair reading of the Decision as a whole shows that the Board did not establish incorrect tests. [...] [10] However, in my view, this is not a fair portrayal of the Decision.
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4,039.
Panchyshyn v. Canada (Revenue) - 2008 FC 996 - 2008-09-08
Federal Court Decisions[2] Section 152(4.2) of the Income Tax Act, R.S.C. 1985, c. 1 (5th supp.) is part of a statutory scheme sometimes referred to as the “fairness provision” or “fairness package” that gives the CRA the discretion to grant relief against certain provisions of that Act including interest and penalties. [...] Deference is to be afforded to decision makers whose day to day working in complex matters results in the development of considerable experience and sensitivity in dealing with the subject matter at hand.
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4,040.
Getson v. Canada (Attorney General) - 2001 FCT 550 - 2001-05-30
Federal Court Decisions[6] Mr. & Mrs. Getson were denied relief at the first level in a January 26, 2000 decision made by Fairness Team Coordinator H. van Loo. He wrote (page 101 of the respondent's record): [...] Therefore I regret to inform you that relief from interest will not be granted as you are not experiencing hardship as defined in the Fairness Legislation. [...] (1997), 97 D.T.C. 5121 (F.C.A.), Pratte J.A. stated the applicable principles governing the review of the exercise of discretionary powers when he was dealing with an analogous provision of the Act concerned with the reopening of statute-barred taxation years; I consider these principles as applicable to the exercise of
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4,041.
Naviwala v. Canada (Minister of Citizenship and Immigration) - 1998-01-21
Federal Court DecisionsFor example, a difficulty in communicating in either of the official languages cannot be considered again when dealing with another factor, otherwise it constitutes a reviewable error. [...] [6] Although it is not easy to read the Visa Officer's mind, except through the findings expressed in his decision, a Court, on judicial review, must recognize that the factors as listed in Schedule I comprise fairly soft words, giving rise to any number of different concepts which may be approached from more than one [...] He must satisfy me that as a result of an error in interpretation of the statute, the Visa Officer failed to carry out the assessment that was required of him or, in the alternative, in carrying out such an assessment, he failed in the duty of fairness to the applicant.
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4,042.
Morris v. Canada (National Revenue) - 2009 FC 434 - 2009-04-29
Federal Court Decisions[4] Paragraph 3 of Article IV also deals with residency. It states: [...] [28] The Respondent is also concerned that it has no evidence to support the sale price of $145,000,000 as the fair market value of the RCI shares at the time of the Transaction. [...] [39] Article XIV of the Treaty deals with gains from the alienation of property.
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4,043.
Schlueter v. Delatek Inc. - 2001 FCT 748 - 2001-07-04
Federal Court DecisionsThese documents deal with an examination and report pertaining to an explosive device (stun grenades) which is alleged to be defective and accordingly the cause of injury to this plaintiff. [...] In his view, the legislation was fair and equitable. It may treat individuals unequally but the differentiation did not constitute discrimination. [...] [24] The other cases referred to, Rodriguez and Kipling, were not dealing with claims for pension but were in fact matters dealing with disciplinary proceedings arising out of directives issued by the military.
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4,044.
Pacheco v. The King - 2024 TCC 14 - 2024-02-01
Tax Court of Canada Judgments[5] Subsection 160(1) says that where a person directly or indirectly transfers property to their spouse (or another non-arm’s length person) for inadequate consideration, they are jointly and severally liable for the lesser of: (i) the fair market value of the property, minus the consideration, and (ii) the transferor’s [...] c. The transferee must be a person with whom the transferor was not dealing at arm’s length or to an otherwise designated transferee; and [...] d. The fair market value of the property transferred must exceed the fair market value of the consideration given by the transferee for the property.
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4,045.
Bjornson v. The Queen - 2010 TCC 337 - 2010-06-21
Tax Court of Canada Judgments[22] I must now determine the fair market value of the 1998 GMC Van on August 16, 2000. [...] [27] However, Ms. Major does not properly deal with the fact that the original purchase of the 1998 GMC Van included a trade-in of a 1993 Ford. [...] [28] I accept the appraisal prepared by Mr. Danyluk and I conclude that the 1998 GMC Van had a fair market value of $21,658.00 on August 16, 2000 and not the $43,000.00 value as determined by the Minister.
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4,046.
Shah v. The Queen - 2010 TCC 191 - 2010-04-15
Tax Court of Canada JudgmentsAt the time of the transfer, the fair market value of the property was, according to the municipal evaluation, $237,000 (Exhibit R-5). [...] (c) another person with whom the transferor was not dealing at arm’s length, [...] A 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
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4,047.
Hospira Healthcare Corporation v. Canada (Attorney General) - 2008 FC 355 - 2008-03-20
Federal Court Decisionsb) Did the prothonotary err in failing to recognize that the decision to reject Hospira’s NDS is not severable from the events that preceded it, namely Hospira’s ongoing dealings with the Minister with respect to regulatory criteria for Drug A? [...] c) Did the prothonotary err in misapplying the test for production under rule 317, where procedural fairness is alleged? [...] The allegations of breaches of procedural fairness are invoked in respect of an extraneous manner, namely, the Minister’s refusal to provide criteria.
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4,048.
Yang v. Canada (Citizenship and Immigration) - 2008 FC 124 - 2008-02-01
Federal Court DecisionsAccordingly, the Applicant submits that there has been a breach of the Officer’s duty of fairness and that the Officer's decision of June 1, 2007 should be overturned. [...] [4] The only issue in this application is whether there has been a breach of the Applicant’s right to procedural fairness. [...] Ensuring that each notice was received would impose an impossible burden on CIC and would, without doubt, impact negatively on the ability of CIC to deal expeditiously with applications.
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4,049.
Ladouceur v. Canada (Attorney General) - 2006 FC 1438 - 2006-11-28
Federal Court DecisionsA question as to the sufficiency of reasons raises an issue of procedural fairness, which should be reviewed against the standard of correctness: see Canada (Attorney General) v. Fetherston, 2005 FCA 111. [...] That is not what we are dealing with here. [26] What we have here in the decision under review is essentially a recitation of the medical evidence, followed by the statement of a conclusion. [...] [27] In these circumstances, the Board’s reasons were insufficient, and resulted in a denial of procedural fairness to Mr. Ladouceur.
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4,050.
Tadross v. Canada (Minister of National Revenue) - 2004 FC 1698 - 2004-12-03
Federal Court Decisions[1] The applicant, Dr. Tadross, seeks judicial review of a decision on behalf of the Minister of National Revenue, dated January 6, 2004, declining to exercise discretion, pursuant to subsection 220(3.1) (the "fairness provision") of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) [...] In May 1991 the applicant in writing directed the trustee to file any pre-bankruptcy tax return and the post bankruptcy return for the balance of the year 1991, and he directed that the trustee deal with tax authorities on his behalf. [...] [6] The request for relief under the fairness provision was rejected on the ground that CCRA found no indication of extraordinary circumstances, essentially circumstances beyond the control of the taxpayer.