11,315 result(s)
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4,326.
Aoanan v. Canada (Citizenship and Immigration) - 2009 FC 734 - 2009-07-20
Federal Court DecisionsThis was the contract that would be used in dealing with the government of Canada. [...] [17] The applicant raised a number of issues, which can be fairly summarized in the following three questions: [...] In the present case, the decision-maker was not a tribunal but an officer dealing with a request for an exemption under the law.
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4,327.
Holbrook v. The Queen - 2005 TCC 671 - 2005-10-25
Tax Court of Canada JudgmentsIn Dangerfield there was no separation agreement, and the only judgment or order dealing with child support was signed on April 21, 1997, making provision for payments [...] If fairness and common sense were to dictate the result, surely they would militate against shifting the incidence of tax from the Appellant to the former spouse without decreasing the amount of the monthly payment. [...] [22] The Appellant's counsel put a great deal of emphasis on the provisions of the separation agreement that I have reproduced at paragraph [4] above.
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4,328.
Merck & Co. Inc. v. Apotex Inc. - 2005 FC 1251 - 2005-09-14
Federal Court DecisionsThe Case Management Prothonotary also found that the 2002 Defence was vexatious, that the situation as presented might delay the fair trial of the action scheduled for January 2006 with experts reports in chief due for July 11, 2005, and that Apotex's proposed Defence and Counterclaim did not reflect the Court of Appeal's [...] As it was noted in paragraph 7 of the present decision, only the first category of amendments were subject to an appeal with the Court of Appeal, the ones dealing with lisinopril dihydrate. [...] Paragraph 46 : We are dealing, here, with an attempt to withdraw an admission of infringement of a pharmaceutical patent.
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4,329.
Zoeger la Hoz v. Canada (Minister of Citizenship and Immigration) - 2005 FC 762 - 2005-05-30
Federal Court DecisionsProcedural fairness requires that specific findings be made regarding crimes the Board feels have been committed by a claimant. [...] [39] The provisions of the Act dealing with refugee protection are clearly not of a criminal or tax-related nature. [...] For legal issues, however, the tribunal does not have any particular expertise, and this Court is in a better position to deal with these issues.
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4,330.
Dubuc c. La Reine - 2004 TCC 164 - 2004-05-28
Tax Court of Canada Judgments(i) All or most of the fair market value of the assets of 9066-1000 Québec Inc. are not primarily used in an active business nor were they shares of the capital stock or indebtedness of one or more small business corporations; [...] (t) The fair market value (FMV) of the Appellant's RRSP was $20,775 when she provided her RRSP as a guarantee for the $16,620 loan; [...] In Blackmore versus M.N.R., NR 519, the learned judge in dealing with this same issue stated:
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4,331.
Lincoln v. Bay Ferries Ltd. - 2004 FCA 204 - 2004-05-27
Federal Court of Appeal DecisionsThe respondent immediately set about to deal with the consequences of the appellant's refusal. [...] 4. Les actes discriminatoires prévus aux articles 5 à 14.1 peuvent faire l'objet d'une plainte en vertu de la partie III et toute personne reconnue coupable de ces actes peut faire l'objet des ordonnances prévues aux articles 53 et 54. [...] At this stage in the analysis, the Court of Appeal is dealing with appellate review of a subordinate court, not judicial review of an administrative decision.
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4,332.
Kanvathipillai v. Canada (Minister of Citizenship and Immigration) - 2002 FCT 881 - 2002-08-16
Federal Court DecisionsTo the extent that the CRDD considered events occurring after February 1999, it was dealing with the right time frame. [...] Those affected may [page846] be more likely to feel they were treated fairly and appropriately if reasons are given: de Smith, Woolf, & Jowell, Judicial Review of Administrative Action (5th ed. 1995), at pp. 459-60. [...] ¶ 43 In my opinion, it is now appropriate to recognize that, in certain circumstances, the duty of procedural fairness will require the provision of a written explanation for a decision.
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4,333.
Miller, The Estate of Carl Edward v. The Queen - 2001-12-03
Tax Court of Canada Judgments(iii) the fair market value, immediately after the disposition, of all shares of that class so owned by him, [...] (iv) the fair market value, immediately after the disposition, of all shares of the capital stock of the corporation so owned by him. [...] However since both counsel devoted attention to the words "directly or indirectly in any manner whatever" and to the provisions of subsection 256(5.1) of the I.T.A. I shall deal briefly with those provisions.
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4,334.
Marina Homes Ltd. v. Canada - 2000-12-15
Federal Court Decisions[17] There is no doubt that the basis of an assessment under s. 224 and 227, an assessment by garnishment against one who is liable to make a payment to a tax debtor, is different from the assessment under s. 160 against the recipient of transferred property where the parties to the transfer are not dealing at arm's length. [...] 224. (1) Dans le cas où le ministre sait ou soupçonne qu'une personne est ou sera, dans les 90 jours, tenue de faire un paiement à une autre personne qui, elle-même, est tenue de faire un paiement en vertu de las présente loi (apelée < < débiteur fiscal > > au présent paragraphe et aux paragraphes (1.1) et (3)), il [...] (c) a person with whom he was not dealing at arm's length, the following rules apply:
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4,335.
Cundell v. Canada (Attorney General) - 2000-01-13
Federal Court Decisions18. The Board has full and exclusive jurisdiction to hear, determine and deal with all applications for review that may be made to the Board under the Pension Act, and all matters related to those applications. [...] 26. The Board has full and exclusive jurisdiction to hear, determine and deal with all appeals that may be made to the Board under section 25 or under the War Veterans Allowance Act or any other Act of Parliament, and all matters related to those appeals. [...] "invalidité" La perte ou l'amoindrissement de la faculté de vouloir et de faire normalement des actes d'ordre physique ou mental.
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4,336.
Queenswood Land Associates Ltd. v. Canada - 1999-12-17
Federal Court of Appeal DecisionsOn that day, First City agreed to release R-104 from the obligation to pay any amount of indebtedness in excess of $3,384,9907 and R-104 gave First City an option to acquire its land inventory for a price equal to its fair market value (i.e. $2,155,000) which option was exercised the same day.8 [...] In this appeal, although there was no specific evidence on the purpose of the forgiveness, it is, however, clear from the circumstances of the deal entered into by the three parties, that the purpose of the forgiveness had nothing to do with the restoring of the taxpayer"s capital or the injection of new capital nor was it [...] [16] Section 80 of the Act deals with the tax treatment of a forgiveness of debt.
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4,337.
Bahrami v. Canada (Minister of Citizenship and Immigration) - 1999-05-28
Federal Court DecisionsWhen he came to Canada he received no counselling or other assistance to deal with those problems and they worsened. [...] [43] The February 27, 1998 report deals at length with the submission of applicant's counsel as to the risks faced by the applicant if he returned to Iran. [...] In terms of fairness and fundamental justice, it is not critical that the applicant was not given the opportunity to review those reports, or was not afforded an interview.
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4,338.
Lavigne v. Canada (Human Resources Development) - 1996-10-30
Federal Court DecisionsConsidering paragraphs 37 to 50 of Mrs. Lavoie's affidavit, I am satisfied that Mrs. Lavoie conducted her review pursuant to the guidelines set out in the COL Report and that she assessed the applicant in a fair manner. [...] As to the question of damages, I would like to deal first with the respondent's submission that no damages ought to be awarded because this proceeding was brought by Notice of Motion. [...] Consequently, I must now deal with the applicant's claim for damages.
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4,339.
Williams v. Canada (Citizenship and Immigration) - 2017 FC 1027 - 2017-11-09
Federal Court DecisionsWhether an administrative decision was fair is generally reviewable by a court. [...] The fairness of a proceeding is not measured by the standards of “correctness” or “reasonableness”. [...] It is measured by whether the proceedings have met the level of fairness required by law.
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4,340.
Baco v. Canada (Citizenship and Immigration) - 2017 FC 694 - 2017-07-18
Federal Court DecisionsDid the Officer breach the duty of procedural fairness by assessing the Applicants’ internal flight alternative without providing them an opportunity to respond to this issue? [...] [13] The standard to review issues of procedural fairness is correctness (Mission Institution v Khela, 2014 SCC 24 at para 79, [2014] 1 SCR 502; Khosa at para 43). [...] The Applicants say the Officer breached the duty of procedural fairness by assessing an IFA without affording them an opportunity to respond to this issue.
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4,341.
Testawich v. Duncan’s First Nation - 2014 FC 1052 - 2014-11-06
Federal Court Decisions4. Did the Committee breach the duty of procedural fairness it owed the applicant? [...] C. Did the Committee breach the duty of procedural fairness it owed the applicant? [...] [32] There is no dispute between the parties that the Committee owed a duty of fairness to the applicant.
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4,342.
Jiang v. Canada (Citizenship and Immigration) - 2012 FC 1512 - 2012-12-19
Federal Court DecisionsThe officer ignored these findings and therefore breached the principles of fairness and justice. [...] The paragraphs excerpted dealing with the risk of sterilization and the detention of Falun Gong practitioners conflicted with the officer’s finding of a lack of evidence. [...] Did the officer violate procedural fairness? The applicants argue the officer violated procedural fairness by failing to consider or make reference to particular evidence.
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4,343.
Donato v. The Queen - 2009 TCC 590 - 2009-11-13
Tax Court of Canada Judgments(a) have been disposed of by more than one disposition so that all of the properties have been acquired by one person or by a group of persons not dealing with each other at arm's length, and [...] Ms. Tolley's cost of acquisition was $8,025 and the fair market value was $8,625. [...] The cost of Mr. Nash's acquisition was $8,667 and the fair market value was $9,315.
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4,344.
Weekes v. Canada (Citizenship and Immigration) - 2008 FC 293 - 2008-03-04
Federal Court Decisions1. Are the reasons for this decision inadequate and hence a breach of procedural fairness? [...] [27] I am of the opinion that the result is a breach of the duty of procedural fairness. [...] [28] Because of my finding on this issue, I need not deal with the remaining issues.
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4,345.
Haydon v. Canada (Attorney General) - 2003 FCT 740 - 2003-06-13
Federal Court DecisionsThe candidates were given 2.5 hours to deal with the contents of both envelopes. [...] Were the applicants' rights to procedural fairness violated by the Appeal Board Chairperson's decision to: [...] That is a basic part of a fair hearing, to which the appellants were entitled.
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4,346.
Janssen Inc. v. Celltrion Healthcare Co., Ltd - 2016 FC 525 - 2016-05-10
Federal Court DecisionsThe Apotex case was a judicial review proceeding dealing with the eligibility for the listing of a patent. [...] In my view the reasons herein adequately deal with the positions of the parties. [...] The balance between procedure and access struck by our justice system must come to reflect modern reality and recognize that new models of adjudication can be fair and just.
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4,347.
Public Service Alliance of Canada v. Senate of Canada - 2011 FCA 214 - 2011-06-28
Federal Court of Appeal DecisionsNo arbitral award shall deal with the standards, procedures or processes governing the appointment, appraisal, promotion, demotion, transfer, lay-off or release of employees... [...] [32] A requirement to post bargaining unit vacancies when they occur appears prima facie to be a requirement dealing with procedures or processes governing the appointment, promotion or transfer of employees. [...] 56. (1) La décision arbitrale est signée par le commissaire attitré visé à l’article 47; des exemplaires en sont transmis aux parties au différend et les deux commissaires choisis au sein de chacun des groupes constitués en vertu de l’article 47 ne peuvent faire, ni communiquer, de rapport ou d’observation à son sujet.
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4,348.
Siyaad v. Canada (Citizenship and Immigration) - 2019 FC 761 - 2019-05-30
Federal Court DecisionsThe applicant explains in his affidavit that his first lawyer was the only immigration lawyer he knew at the time and, because he was now in custody, he had “a great deal of difficulty reaching out and finding lawyers.” [...] [42] The common law duty of procedural fairness is “flexible and variable” (Baker at para 22). [...] This is a significant consequence that the RAD may impose on him only if its proceeding was fair.
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4,349.
Desmarais v. The Queen - 2013 TCC 356 - 2013-11-07
Tax Court of Canada Judgments(i) The fair market value of those 68,778,000 shares, at the time, was $2,090, 000. [...] (l) The fair market value of the 429 shares was, at the time, $8,689,000. [...] According to the appellant, the shares were sold and issued to related parties or to parties not dealing at arm’s length with ISPA and/or its shareholders.
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4,350.
Addison & Leyen Ltd. v. Canada - 2005 FC 411 - 2005-03-29
Federal Court DecisionsThere is judicial review to the Federal Court from the Minister's decision on the fairness appeal; [...] [...] (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