11,315 result(s)
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4,576.
Entreprises L. Clancy Inc. v. The Queen - 1998-06-15
Tax Court of Canada Judgments(g) In 1990, Pied-Mont Dora Inc., a company controlled by Mr. Louis Limoges, began dealing in a new product, i.e. flavour crystals used in preparing food products; [...] Additionally, I do not think it can fairly be said that appellant was a person whose chief source of income was a combination of farming and some other source of income in the sense I have indicated. [...] In actual fact, we are dealing in such a case with a genuine farmer or farming business.
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4,577.
Cenelia v. Canada (Citizenship and Immigration) - 2018 FC 942 - 2018-09-26
Federal Court DecisionsThe reviewing court intervenes if the decision is not correct in terms of procedural fairness. [...] [24] The rules of procedural fairness are variable. In Baker v Canada (Minister of Citizenship and Immigration), [1999] 2 SCR 817, the Court established that the nature and extent of the rules of fairness varied based on different factors: [...] 162 (2) Each Division shall deal with all proceedings before it as informally and quickly as the circumstances and the considerations of fairness and natural justice permit.
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4,578.
Zeeshan v. Canada (Citizenship and Immigration) - 2013 FC 248 - 2013-03-07
Federal Court Decisionsg. May serve on faculty committees dealing with such matters as curriculum planning and degree requirements, and perform a variety of administrative duties; [...] Procedural Fairness [32] The Respondent further submits that there is no merit to the Applicant’s argument that her right to procedural fairness was breached. [...] The Respondent submits that given the above, there was no violation of procedural fairness.
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4,579.
Vine Estate v. The Queen - 2014 TCC 64 - 2014-02-28
Tax Court of Canada Judgments2. The fair market value of the property municipally known as 1305 and 1309 Wilson Avenue is accepted at $8.6 million, as contained in David Atlin’s Expert Report. [...] [38] The care that he exercised in dealing with the return consisted of quickly flipping through it, if in fact he looked at it at all (Transcript, Volume 1, p. 34). [...] It cannot be doubted that the refusal of the Minister to accede to Nassau's request seems antithetical to elemental concepts of fairness.
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4,580.
Global Equity Fund Ltd. v. The Queen - 2011 TCC 507 - 2011-10-28
Tax Court of Canada JudgmentsHowever, Mr. Nerland’s testimony as to the fair market value of Global’s assets was vague and it seemed to be inconsistent with Mr. Mamdani’s testimony. [...] [94] Only one of these provisions deals with artificial losses in general. [...] (i) the fair market value of the property immediately before that time, and
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4,581.
Canadian Museum of Civilization Corporation v. Public Service Alliance of Canada (Local 70396) - 2006 FC 704 - 2006-06-06
Federal Court Decisions13. These cases deal with amendments during the course of an investigation, however. [...] ... Commission to Deal with the Complaint 41. (1) Subject to section 40, the Commission shall deal with any complaint filed with it unless in respect of that complaint it appears to the Commission that [...] ( b) failed to observe a principle of natural justice, procedural fairness or other procedure that it was required by law to observe;
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4,582.
Roher v. Canada - 2019 FCA 313 - 2019-12-16
Federal Court of Appeal DecisionsThat amount, according to the Minister, represented the fair market value of the donated art. [...] [22] I will first review the evidentiary rulings that Mr. Roher challenges before dealing with the ultimate findings relating to the fair market value of the donated art. [...] Sloan and Pearlman) and all the documentation produced—that the fair market value of the art was not the fair market value presented by the appellants.
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4,583.
Hanko v. Canada (Citizenship and Immigration) - 2014 FC 474 - 2014-05-15
Federal Court Decisions[...] [30] Taking into account the above-mentioned, a fair reading of the documentary evidence indicates that criticism of Hungary’s treatment of the Roma is warranted, especially in the context of the standards followed by other European Union member states in relation to human rights. [...] While the following quote deals with state protection in Guyana, it cites the same RPD approach that exists in the present case: [...] Similarly, this evidence only speaks to police protection for well-publicized serial killings and does not deal with police protection from common criminals or racist people who the Applicants fear in this case.
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4,584.
Chichkov v. The Queen - 2007 TCC 337 - 2007-06-12
Tax Court of Canada JudgmentsEach case turns on its own facts, but where a taxpayer has taken significant and essential steps that are necessary to the carrying on of the business it is fair to conclude that the business has started. . . . [...] In his original notice of appeal, the respondent alleged that the appellant and Mlle Nobert did not deal at arm's length. [...] [46] I also find that Mr. Chichkov did not deal at arm's length with Mlle Nobert.
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4,585.
Sourani v. Canada - 2002 FCA 334 - 2002-09-16
Federal Court of Appeal DecisionsOn June 4, 2001, his appeal was allowed on the basis of a lack of procedural fairness, and the matter was remitted to a different judge of the Tax Court for redetermination: Sourani v. Canada (sub. nom. [...] Schultz as a "test case", in interpreting the May 25, 1995 agreement as he did, in concluding that the June 4, 2001 decision of this court required his appeal to be limited to the "due dispatch" issue, and in failing to deal with his motion for production of documents before dealing with the Crown's motion to dismiss. [...] I will deal with each category in turn. (a) Various court orders and reasons
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4,586.
Twentieth Century Fox Film Corp. v. Canada (Minister of National Revenue) - 2001-01-30
Federal Court DecisionsNevertheless, I deal with the other issues here raised, in the event that on appeal my finding, that the Court is without jurisdiction in this application, should be found to be in error. [...] Moreover, his opinion deals with the ultimate issue before this Court, i.e. whether the films, videos and television shows produced and distributed by the applicant are forms of communication as well as entertainment, so as to bring its principal business within the meaning of the word Acommunications@ within subparagraph [...] [30] In disposition, I dismiss this application on the basis that this Court lacks the requisite jurisdiction to deal with the application.
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4,587.
Jimenez v. Canada (Citizenship and Immigration) - 2012 FC 1231 - 2012-10-23
Federal Court Decisions[13] The Applicant also raised fairness issues (such as bias, inadequacy of reasons, legitimate expectations and failure to adjourn) as well as unreasonable credibility findings. [...] [15] A fair reading of the IRB decision is that the Member found that the Applicant had not made out the “duress” defence. [...] Specifically, the Applicant had been advised by the IRB that he had to file documents dealing with the events in Holland, the problem of Los Zetas, and the kidnapping of his wife.
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4,588.
Zhan v. The Queen - 2006 TCC 312 - 2006-06-02
Tax Court of Canada Judgments[11] The Collins case is distinguishable because it did not deal with a situation in which the taxpayer was a non-resident. [...] In the Canada Trustco case, at para 12, the Court stated that the provisions of the Act must be interpreted to achieve consistency, predictability and fairness. [...] In order to give a fair interpretation to the provision, generally the special rule should not apply to someone in the process of acquiring Canadian residence, either as a first time resident or as a returning resident as Mr. Zhan was.
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4,589.
Ponnampalam v. Canada (Minister of Citizenship and Immigration) - 2005 FC 196 - 2005-02-08
Federal Court Decisions[9] As for the second point, which was based on the inadequacy of the reasons, if the PCDO was required by the duty of fairness to give reasons for her decision, her reasons sufficed to discharge that duty. [...] [11] In this case, the new evidence was not of sufficient importance or probative value that the duty of fairness required the PCDO to deal with it expressly in her reasons. . . .
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4,590.
Miguel v. Canada (Minister of Citizenship and Immigration) - 2004 FC 94 - 2004-01-22
Federal Court DecisionsJe pourrais être forcé de faire le service militaire et l'armée envoi [sic] normalement les Bakongos au front pour être tué [sic]. [...] On mentionne qu'ils peuvent servir de bouc-émissaire dans certaines situations et faire l'objet d'extorsion. [...] [16] Simply put, he concludes the tribunal failed to deal with the issue of his fear of military service.
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4,591.
Jessani v. Canada (Minister of Citizenship and Immigration) - 2000-04-05
Federal Court Decisions70. (1) Sous réserve des paragraphes (4) et (5), les résidents permanents et les titulaires de permis de retour en cours de validité et conformes aux règlements peuvent faire appel devant la section d'appel d'une mesure de renvoi ou de renvoi conditionnel en invoquant les moyens suivants : [...] Now, if the decision is - - after we"ve heard it all if the decision is that the appellant is a permanent resident of Canada we need not deal with the compassionate and humanitarian considerations because that would be redundant. [...] [8] On the face of the decision, there is no way to determine the extent to which this negative finding impacted on the IAD"s interpretation of other elements of the Applicant"s evidence, but I am satisfied that any doubt about this should be removed, and in fairness, in the Applicant"s favour.
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4,592.
V.Y.F. Express inc. v. M.N.R. - 2015 TCC 139 - 2015-06-08
Tax Court of Canada Judgments(i) employment if the employer and employee are not dealing with each other at arm’s length. [...] Furthermore, they take advantage of that time to participate in agricultural fairs, as they provide an opportunity for them to meet with their clients and to acquire new clients. [...] [52] In my view, had they been dealing with the companies at arm’s length, Francine, Yvon and Jasmin would not take such financial risks.
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4,593.
Docherty v. M.N.R. - 2000-10-06
Tax Court of Canada JudgmentsEmployment arrangements made between persons, who are not dealing with each other at arm's length, are categorized as not included. [...] If it is a substantially similar contract of employment, Parliament has deemed it to be only fair that it should be included in the scheme. [...] [61] Subsection 93(3) of the EI Act deals with appeals to and the determination of questions by the Minister.
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4,594.
Society of Composers, Authors and Music Publishers of Canada v. Canadian Assn. of Internet Providers - 2002 FCA 166 - 2002-05-01
Federal Court of Appeal DecisionsThe purpose of Part VIII of the Act is mainly an economic one - that is, to fairly compensate artists and the other creative people for their work by establishing fair and equitable levies. [...] For consistency and fairness the Ontario Insurance Commission must be bound by the same standard.. [...] [154] Let me deal first with the position of Internet access providers.
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4,595.
Society of Composers, Authors and Music Publishers of Canada c. Canadian Assn. of Internet Providers - 2002 FCT 166 - 2002-05-01
Federal Court DecisionsThe purpose of Part VIII of the Act is mainly an economic one - that is, to fairly compensate artists and the other creative people for their work by establishing fair and equitable levies. [...] For consistency and fairness the Ontario Insurance Commission must be bound by the same standard.. [...] [154] Let me deal first with the position of Internet access providers.
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4,596.
M’Vila Biabatantou v. Canada (Citizenship and Immigration) - 2023 FC 473 - 2023-04-04
Federal Court Decisions[8] The applicant asserts that the Decision is not reasonable because the RAD erred in its analysis of procedural fairness and of the applicant’s credibility. [...] I will deal with the issue of procedural fairness first, followed by the issue of the applicant’s credibility. [...] [9] To analyze issues of procedural fairness, the Court is required to ask whether the procedure was fair having regard to all the relevant circumstances, including those set out in Baker v Canada (Minister of Citizenship and Immigration), [1999] 2 SCR 817 at paragraphs 2–28 (Canadian Pacific Railway Company v Canada
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4,597.
Malanda v. Canada (Citizenship and immigraton) - 2021 FC 709 - 2021-07-06
Federal Court Decisions[3] The applicants argue that the officer erred in the analysis of the requirements to process the application, thereby violating the principles of natural justice and procedural fairness. [...] [6] With respect to procedural fairness, the Federal Court of Appeal clarified in Canadian Pacific Railway Company v Canada (Attorney General), 2018 FCA 69 [Canadian Pacific] that issues of procedural fairness do not necessarily lend themselves to a standard of review analysis. [...] [11] Section 13 of the IRPA deals with the right to sponsor a foreign national, subject to the regulations.
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4,598.
Chen v. Canada (Citizenship and Immigration) - 2019 FC 988 - 2019-07-24
Federal Court Decisions[27] An issue of procedural fairness “requires no assessment of the appropriate standard of judicial review. [...] Evaluating whether procedural fairness, or the duty of fairness, has been adhered to by a tribunal requires an assessment of the procedures and safeguards required in a particular situation” (Moreau-Bérubé v New Brunswick (Judicial Council), 2002 SCC 11 at para 74). [...] By not providing the Applicants with such an opportunity, the Officer breached her duty of procedural fairness.
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4,599.
Sökmen v. Canada (Citizenship and Immigration) - 2011 FC 47 - 2011-01-17
Federal Court DecisionsFor the moment, we note that in the fairness letter dated June 4, 2009, the immigration officer repeated Dr. Hindle’s analysis. [...] At the very most, Dr. Hindle’s medical narrative deals with the tetralogy of Fallot generically. [...] THE DMP (PARIS) RESPONDED ON 27 JANUARY TO THE PROCEDURAL FAIRNESS; HIS DECLARATION IS AS FOLLOWS;
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4,600.
McLaughlin v. Canada (Attorney General) - 2010 FC 399 - 2010-04-09
Federal Court DecisionsFinding instead the Employer risked violating a general principle of fairness found in the Staffing Process. [...] (2) No collective agreement may deal with matters governed by the staffing program. [...] Each stage provides steps which meet the employer’s need to assemble a competent staff and the employees’ rights to fair access to opportunities.