11,315 result(s)
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4,176.
Weisz, Rocchi & Scholes v. The Queen - 2001-03-27
Tax Court of Canada Judgments[16] It is contrary to the most fundamental precepts of the law and of ordinary procedural fairness that a government should be entitled to impose a penalty and then sit back and say to a subject: "Show why you should not be penalized". [...] [20] Here we are not dealing with reprehensible conduct but we are dealing with the imposition of a punishment. [...] [21] I need not deal with the point that in cases of late remittance there may be available a defence of due diligence as in Pillar Oilfield Projects Ltd. v. Canada, [1993] G.S.T.C. 49, as confirmed in the Federal Court of Appeal in Consolidated Cdn. Contractors v. Canada [1998] G.S.T.C. 91.
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4,177.
Kapustynska v. Canada (Minister of Citizenship and Immigration) - 2001 FCT 29 - 2001-02-06
Federal Court Decisions2. Did the visa officer fail to observe a principle of natural justice or procedural fairness by failing to maintain a proper and adequate record of her interview with the applicant? [...] [17] Dealing firstly with the awarding of zero units of assessment for Experience, I am [...] [20] I need not deal with Issues 1(b) and 2 because of the decision I have reached on
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4,178.
Gostlow v. Canadian Armed Forces - 1998-12-30
Federal Court Decisions[2] The relevant provisions of the Canadian Forces Administrative Order 9-62, which deals with military training plans, stipulate: [...] Where the decision of the Commission meets the requirements of procedural fairness, does not omit "obviously crucial evidence" and is not "clearly deficient", effect should be given to its "wide discretion" and judicial intervention is inappropriate.13 [...] However, in that case, he was dealing with a situation of direct discrimination and, in my view, his analysis does not apply to the circumstances of this proceeding.
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4,179.
Harris v. The Queen - 1997-11-13
Tax Court of Canada Judgments[8] Now this appeal deals with contradictory evidence from both parties. [...] It would throw the administration of taxation into chaos if the Minister were bound by every private deal he made, whether in accordance with the law or not. [...] Amounts which are paid weekly or monthly are fairly easily characterized as allowances for maintenance.
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4,180.
Canada (Environment) v. Custom Environmental Services Ltd. - 2008 FC 615 - 2008-05-16
Federal Court DecisionsBoth the Storage Regulations and the TDGA deal with tracking the chain of custody of PCB material over the course of its existence. [...] However, when the PCB material arrives at the CESL facility (CESL does not deal only with PCB material), the continuum of transportation terminates. [...] a) la dégradation ou un risque grave de dégradation de la qualité de l’environnement relativement à tout usage que l’on peut en faire;
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4,181.
Sandhu v. Canada (Public Safety and Emergency Preparedness) - 2019 FC 889 - 2019-07-04
Federal Court Decisions• ii) Did the IAD breach the duty of procedural fairness owed to the Applicant? [...] Issue 2: Did the IAD breach the duty of procedural fairness owed to the Applicant? [...] Would he think it is more likely than not that the decision-maker whether consciously or unconsciously would not decide fairly?
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4,182.
Patterson Dental Canada Inc. v. The Queen - 2014 TCC 62 - 2013-06-06
Tax Court of Canada Judgments• vous ne pouviez pas produire votre avis d’opposition ou demander à quelqu’un de le faire pour vous dans le délai prévu par la loi, ou que vous aviez l’intention véritable de faire opposition à la cotisation, [...] The legislation provides a great deal of lee-way when it comes to filing a Notice of Objection. [...] Sans se prononcer sur le fond de cette affaire, il appert prima facie, que Patterson a une position à faire valoir.
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4,183.
Cappadoro v. The Queen - 2012 TCC 267 - 2012-07-25
Tax Court of Canada Judgments(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 [...] (1.1) Fair market value of undivided interest — For the purpose of this section, the fair market value at any time of an undivided interest in a property, expressed as a proportionate interest in that property, is, subject to subsection (4), deemed to be equal to the same proportion of the fair market value of that property
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4,184.
Kinetic Construction Ltd. v. Knappett Construction Ltd. - 2000-07-25
Federal Court Decisionsthe meaning of fair wages in the Act and Regulations and what are the powers and duties of the Director to set out the schedules on fair wages and; [...] The Director testified that he had no particular expertise in interpreting the legislation in question here and he spent only a small portion of his time dealing with these matters. [...] The Act provides that regulations can be made setting out the fair wage.
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4,185.
Tran v. Canada (Minister of Citizenship and Immigration) - 2004 FC 744 - 2004-05-21
Federal Court Decisions27. (1) L'agent d'immigration ou l'agent de la paix doit faire part au sous- ministre, [...] (2) Sous réserve des paragraphes (3) à (5), peuvent faire appel devant la section [...] (5) Ne peuvent faire appel devant la section d'appel les personnes, visées au
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4,186.
Thomas v. Canada - 2007 FCA 57 - 2007-01-23
Federal Court of Appeal DecisionsThis amount exceeded the fair market value of the land by $91,870. [3] The appellant was assessed for tax on this amount as being a benefit from his employment. [...] 6(20) For the purpose of paragraph (1)(a), an amount paid at any time in a taxation year in respect of an eligible housing loss to or on behalf of a taxpayer or a person who does not deal at arm's length with the taxpayer in respect of, in the course of or because of, an office or employment is deemed to be a benefit [...] 6(22) In this section, "eligible housing loss" in respect of a residence designated by a taxpayer means a housing loss in respect of an eligible relocation of the taxpayer or a person who does not deal at arm's length with the taxpayer and, for these purposes, no more than one residence may be so designated in respect of an
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4,187.
Charendoff v. The Queen - 2005 TCC 300 - 2005-04-28
Tax Court of Canada JudgmentsFor a considerable period of time leading up to the mailing of the confirmations and reassessments the Appellant used his accountants' business address as his own for purposes of his dealings with the Revenue. [...] In March of 2002 the same accountants wrote to the Minister's Fairness Committee regarding the Appellant's tax affairs for 1991 to 1998. [...] The Appellant's Notices of Objection for the 1991 and 1992 taxation years both deal with that subject matter.
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4,188.
Canada v. Gastown Actors' Studio Ltd. - 2000-12-06
Federal Court of Appeal DecisionsHe also doubted that he had the jurisdiction to deal with this point, because he saw it as a collection matter rather than an issue addressed to the correctness of the notice of assessment under appeal. [...] Perhaps because of his conclusion on these points, he did not address the argument of the respondent that the Crown's pleadings did not fairly raise the issue of whether GST had been collected. [...] We are also of the view that the Tax Court Judge had the jurisdiction to deal with this point.
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4,189.
Sivasubramaniyam v. Canada (Minister of Citizenship and Immigration) - 1997-08-29
Federal Court DecisionsAccordingly, the Hearing involved submissions from counsel for both parties, which included the presentation of documents dealing with the current (i.e., September 1996) reasonableness of Colombo as an IFA for the applicant. [...] I will deal with each submission in turn. (1) In my view, the IFA analysis, in the First Decision, is clearly incorporated by the language I have underlined at the start of the Second Decision. [...] I think this passage can fairly be read to include the issue of unreasonableness as it was definitely part of the applicant's IFA case.
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4,190.
Nguoghia v. Canada (Citizenship and Immigration) - 1997-01-15
Federal Court DecisionsSection 27 deals with persons who are in Canada without being Canadian citizens or residents and provides for the initiation of the process whereby they can be removed. [...] Réponse: C'est trop tôt pour faire la demande. [Veuillez la déposer plus tard!!!] [...] However, the Applicant in his affidavit does not deal with the note. He does not assert what his counsel now contends namely that the note was reflective of a position which was subsequently reversed by the immigration officer.
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4,191.
Goldhar v. The King - 2023 TCC 30 - 2023-03-10
Tax Court of Canada JudgmentsHe also testified that he relied on one of the tax managers in his office to deal with the foreign reporting for Mr. Goldhar and his corporations. [...] When the CRA asked for more information regarding the 2008 T1134, they responded promptly by instructing their accountant to deal with it, and when he did not act satisfactorily, they promptly switched accounting firms. [...] (A) all amounts each of which is the fair market value of a property that is distributed to the person or partnership in the year or period by the trust and in respect of which the false statement or omission is made, and
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4,192.
Royal Bank of Canada v. The Queen - 2007 TCC 281 - 2007-09-12
Tax Court of Canada Judgments[47] Dealing firstly with the Respondent’s argument that the Points cannot be gift certificates for want of a stated or face value, I find no support in the Act or case law for such position. [...] See for example sections 323 and 325 dealing with joint and several liability of directors and non arms length transferees of property and section 266 dealing with suppliers and receivers where a supplier has been put into receivership. [...] [31] Subsection 313(1) (now 313(1.1)) acknowledges that other courts deal with the recovery of tax debts and that would include jurisdiction to determine the applicability of subsection 278(2).
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4,193.
Pfizer Canada Inc. v. Mylan Pharmaceuticals ULC - 2011 FC 547 - 2011-05-12
Federal Court DecisionsI do not think that a skilled person would fairly read this Patent in that way. [...] Is that fair? It’s what I’ve understood your evidence to be. A: Yes, that is fair.[75] [...] A. The problem is we’re dealing with abstraction. You have to look at the whole weight of the evidence.
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4,194.
Zazai v. Canada (Minister of Citizenship and Immigration) - 2004 FC 1356 - 2004-10-01
Federal Court DecisionsIn fairness, the adjudicator specified that this comment was of particular significance in relation to Mr. Malikzai. [...] The Ramirez, Moreno, and Sivakumar cases all deal with the degree or type of participation which will constitute complicity. [...] Article 1F(a) and (c) deals with extraordinary activities, that is international crimes in the case of Article 1F(a), or acts contrary to international standards in the case of Article 1F(c) (which explains the presence of the word "committed" in Article 1F(a), which deals with crimes, and the fact that it is not present in
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4,195.
Corlac Inc. v. Weatherford Canada Inc. - 2011 FCA 228 - 2011-07-18
Federal Court of Appeal DecisionsAlthough he was there dealing with the issue of disclosure to Merkel and Flender (not in issue on this appeal), it is clear that the judge was aware of the Coco test. [...] Other provisions within the section deal with deadlines or requirements related to procedural steps and fees. [...] c) fait ou fait faire un faux document ou altère la forme d’une copie de document;
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4,196.
Bhuiyan v. Canada (Citizenship and Immigration) - 2023 FC 410 - 2023-03-24
Federal Court DecisionsThe reviewing court must adopt an attitude of restraint and intervene “only where it is truly necessary to do so in order to safeguard the legality, rationality and fairness of the administrative process” (Vavilov at para 13), without “reweighing and reassessing the evidence” before it (Vavilov at para 125). [...] They serve to state “how and why a decision was made,” demonstrate that “the decision was made in a fair and lawful manner,” and shield against “the perception of arbitrariness in the exercise of public power” (Vavilov at para 79). [...] [31] In light of the above conclusion, it is not necessary to deal with the second part of the IFA test since the RAD failed to consider all of the relevant evidence on the serious possibility of persecution or risk in the IFA locations.
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4,197.
McDonald v. The Queen - 2015 TCC 73 - 2015-03-30
Tax Court of Canada Judgments... ... (c) a person with whom the person was not dealing at arm’s length, [...] (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 [...] All that is required is that the husband should so deal with the property as to divest himself of it and vest it in his wife, that is to say, pass the property from himself to her.
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4,198.
Fort McKay First Nation v. Orr - 2012 FCA 269 - 2012-10-30
Federal Court of Appeal DecisionsFinally, although not deciding the matter, it expressed concern that the Council had not acted in a procedurally fair manner. [...] [23] The parties agree that the provisions in the Election Code dealing with the suspension and removal of councillors are sections 100 to 103. [...] [33] Given my conclusion on this point, it is not necessary to consider whether the Chief and Council accorded Mr. Orr sufficient procedural fairness in deciding to suspend him as a councillor.
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4,199.
Dennis v. Community Panel of the Adams Lake Indian Band - 2010 FC 62 - 2010-01-19
Federal Court DecisionsHaving the proper quorum at all relevant times, from the beginning up to the very last moment is a question of principle, of public policy and of sound and fair administration of justice. [...] The Court in Faghihi, above, expressly held that the statutory scheme it was reviewing did not require a two-member panel to deal with a motion which was said to be on the periphery of its jurisdiction. [...] [20] Although a decision-maker’s authority over procedure is often liberally applied, its scope is not broad enough to cure jurisdictional deficiencies or breaches of the duty of fairness.
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4,200.
Canada (Attorney General) v. Canadian Merchant Service Guild - 2009 FC 344 - 2009-04-02
Federal Court Decisions[1] This application deals with a narrow issue, the scope of section 232 of the Public Service Labour Relations Act, S.C. 2003, c. 22. [...] (i) a provision of a statute or regulation, or of a direction or other instrument made or issued by the employer, that deals with terms and conditions of employment, or [...] 232. Dans sa décision sur un grief de principe qui porte sur une question qui a fait ou aurait pu faire l’objet d’un grief individuel ou d’un grief collectif, l’arbitre de grief ne peut prendre que les mesures suivantes :