11,316 result(s)
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5,201.
Fourney v. The Queen - 2011 TCC 520 - 2011-11-14
Tax Court of Canada JudgmentsWhile evidence of intention may be used by the Courts on occasion to clarify dealings, it is rarely determinative. [...] This is understandable as it takes a great deal of sophistication to convert financial information into the tax information required in the returns. [...] If the evidence creates any doubt that it should be applied in the circumstances of the appeal, then the only fair conclusion is that the taxpayer must receive the benefit of that doubt in those circumstances.
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5,202.
Caricline Ventures Ltd. v. Zzty Holdings Ltd. - 2001 FCT 1342 - 2001-12-05
Federal Court Decisions[2] As the evidence was heard together for both matters, I will deal with the matters in the same judgment, but address the separate issues for each matter. [...] I am not persuaded by this argument as section 17 of the Trade-marks Act, supra provides a specific mechanism to deal with previous use of a mark in relation to declaring a registered mark invalid. [...] In the event I am not correct on the standing issue, I will now assume that Farside Clothing had standing to bring the counterclaim and deal with the remaining issues.
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5,203.
Katepwa Park Golf Partnership v. The Queen - 2000-04-21
Tax Court of Canada Judgments[21] In the case of Adler v. Her Majesty The Queen, 98 DTC 1414, Judge Hamlyn, Tax Court of Canada was dealing with an extension of time to file a Notice of Appeal. [...] It is interesting to see how Information Circular 89-5R- Partnership Information Return - dated June 21, 1991 - deals with these various categories. [...] Hence, it seems both fair and logical to assume that Parliament intended strict not absolute liability.
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5,204.
Otte & Associates Contractors Inc. v. The Queen - 2016 TCC 162 - 2016-06-24
Tax Court of Canada JudgmentsIn dealing with this argument, Kempo J stated: For a debt to be a bad debt there must be a debt extant in the first place. [...] Fair market value of the House $1,000,000.00 Less value of labor by Mr. Otte [...] c) the fair market value of the House as of December 20, 2011 was $1,000,000.00; and
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5,205.
Hardware v. Canada (Citizenship and Immigration) - 2009 FC 338 - 2009-04-01
Federal Court Decisions2) Whether the IAD breached the principles of fairness in failing to adequately assess the best interests of the Applicant’s children, Joshua and Olivia; [...] ... Rather, the interests of the child must be “well identified and defined” ... and “examined ... with a great deal of attention” ... . [...] However, I am satisfied that the hearing by the IAD was procedurally fair even though an adjournment was refused.
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5,206.
Condon v. Canada - 2014 FC 250 - 2014-03-17
Federal Court Decisionsi. would fairly and adequately represent the interests of the class; [...] 61. The Prothonotary will deal with any appeal in accordance with the Federal Court Rules. [...] (e) provide that the Administrator should have the power to make any order necessary for a fair determination of each hearing.
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5,207.
Lavigne v. Canada (Human Resources Development) - 2001 FCT 1365 - 2001-12-12
Federal Court Decisions[3] Section 4.1.4 of the Labour Market Agreement deals with language of service and reads: [...] [32] Sections 62 and 63 deal with agreements which the Commission may enter into. [...] [54] The Attorney General for Canada raised two preliminary issues before dealing with the principal one.
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5,208.
Sztern v. Canada (Attorney General) - 2010 FC 181 - 2010-02-22
Federal Court Decisions(c) shall deal with the matters set out in the notice of the hearing as informally and expeditiously as the circumstances and a consideration of fairness permit; and [...] a) peut faire prêter serment; b) n’est lié par aucune règle juridique ou procédurale en matière de preuve; [...] (a) direct a person to deal with property of the estate described in the direction in such manner as may be indicated in the direction, including the continuation of the administration of the estate;
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5,209.
Democracy Watch v. Canada (Attorney General) - 2023 FCA 39 - 2023-02-21
Federal Court of Appeal Decisions[3] In support of its application, Democracy Watch raises three grounds for review: two alleged errors of law dealing with statutory interpretation and an error of fact. [...] [5] This Court declined to deal with the Commissioner’s motion: Democracy Watch v. Canada (Attorney General), 2022 FCA 208. [...] Conflict of Interest Act, are valid as long as they are supported by a pressing and valid government objective and are otherwise consistent with the rule of law, the ability of the judiciary to assess whether state action conforms with the Constitution, and the requirement of fair and impartial administration of justice.
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5,210.
Sam v. The Queen - 2016 TCC 98 - 2015-11-24
Tax Court of Canada JudgmentsWhen as individuals who deal with these cases on a regular basis see this kind of conduct, one has to be very careful not to impose our concepts of awareness on people who are just seeking some advice. [...] Shall we deal with that now? JUSTICE ROWE: You can. I want to tell you in these circumstances, I am not too eager to hand out costs much. [...] It is an amount that I think is fair. She still has to ‑‑ JUSTICE ROWE: How much are your disbursements?
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5,211.
Eli Lilly Canada Inc. v. Novopharm Limited - 2008 FC 875 - 2008-07-16
Federal Court Decisions[7] The present case deals with scheduling matters: the order of the presentation of evidence and the time allotted to each party to present evidence. [...] Of particular importance, s. 385(1)(a), pertaining to the powers of a case management judge or prothonotary, establishes that they shall deal with all matters that arise prior to the trial or hearing of a specially managed proceeding and may “give any directions that are necessary for the just, most expeditious and least [...] Accordingly, reversing the order should not affect “the substantive rights of the parties and the fairness of their procedural rights”.
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5,212.
McGrath v. The Queen - 2007 TCC 295 - 2006-11-07
Tax Court of Canada JudgmentsI should point out that a copy of Krause was fairly given to her by an officer of CRA, and by Mr. Fournier, the Respondent's counsel at this appeal. [...] [6] I will first deal with (b). If following courses online is attendance, then I find she met the full‑time requirement. [...] Mr. Fournier provided two cases with facts similar to the present situation where it was decided in favour of the Minister's position, and with these cases I will deal with the interpretation of the word "attendance" within the meaning of full‑time attendance as contained in subsection 118.5(1).
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5,213.
Bongwalanga v. Canada (Minister of Citizenship and Immigration) - 2004 FC 352 - 2004-03-08
Federal Court DecisionsThe decision was based, in part, on an October, 2002 report dealing on conditions in the Democratic Republic of Congo (DRC), which report was prepared by the Refugee Commissariat of Belgium. [...] The Board refused to deal with the recusal request, stating that the issue should have been raised at Ms. Bongwalanga's refugee hearing, and not once the matter had been taken under advisement. [...] Would he think that it is more likely than not that [the decision-maker], whether consciously or unconsciously, would not decide fairly.
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5,214.
Bertrand v. Hébert - 2004 FC 278 - 2004-02-24
Federal Court DecisionsI have been dealing with this promissory note over the years. ... First of all, the balance due on the note is not $38,000.00. [...] This affidavit, which emanates from the judgment creditor but was filed in evidence by the garnishee, deals with the note and establishes that in March 2000 the sum still owing on the note was $38,000. [...] It appears to me, moreover, that in regard to costs it is reasonable and fair in this case that the order to be issued provide that it is issued without costs since it was only at the actual hearing on the motion for a garnishee order absolute that the garnishee raised some arguments based on the affidavit of April 25, 2003
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5,215.
Verreault v. Canada (Attorney General) - 2002 FCT 1076 - 2002-10-16
Federal Court Decisions[TRANSLATION] . . . these are the events that were put into evidence before the Court concerning the item in question, the Court, the prosecutor submitted Commissioner's Directive No. 090, I had indicated, yes, OK, and that Directive contains the general policy: to ensure that personal property allowances are fair and [...] Whether we are dealing with an item of personal property that is prohibited or a change in personal property, the Chairperson interpreted a Directive, and that is within his jurisdiction. [...] However, in Laplante, the inmate persisted in remaining in segregation, whereas here we are dealing with a lawful seizure of trousers in which a bag of urine was found.
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5,216.
Visx Inc. v. Nidek Co. Ltd. - 2001 FCA 215 - 2001-06-28
Federal Court of Appeal DecisionsCanadian Letters Patent No 1,254,658 (the "Topography-Display Patent") deals with the measurements and display of the surface area of the cornea and the linking of that information through a computer to an idealized corneal surface for controlling volumetric removal of corneal tissue. [...] [2] The main appeal, brought by the appellant Visx, deals with the trial judge's construction and application of the following four phrases set out in the claims in issue: [...] In my view, a fair reading of the reasons indicates that the trial judge understood the phrase to mean at least the epithelium rather than only the epithelium as the appellant suggests.
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5,217.
Holt Cargo Systems, Inc. v. Brussel (The) - 2000-03-30
Federal Court Decisions[7] Mr. Baudry argues that a good deal of the work in the litigation during the four month period between the arrest and the sale of the ship relates to various issues other than to arrange for the sale of the vessel. [...] [15] Mr. Hart argues that his fees should not be reduced because he has spent a great deal of time and effort to make the judicial sale possible in the first place which in turn created a Fund from which many potential creditors could be compensated. [...] Counsel feel strongly that it would not be fair to expect fees for services provided by Mr. Hart to other claimants to be paid from the proceeds of the sale of the ship.
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5,218.
Royal Wayne Motel Ltd. v. The Queen - 2000-01-28
Tax Court of Canada JudgmentsMr. Chow has said that the fair market value of the property as of V-Day was $20,000 and Mr. Adderson's report or the report prepared for him by Eagleson Property Appraisals Limited sets the value at $69,000. [...] [17] The Court places a great deal of reliance upon the study of Mr. Chow considering the detailed way in which he prepared it and the comparative values which he used. [...] The Appellant's appraiser did not deal with the last three factors which are listed in Mr. Chow's report on page 21.
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5,219.
Gorodiskiy v. Canada (Minister of Citizenship and Immigration) - 1998-07-07
Federal Court DecisionsIt is reasonable, therefore, that the state is undertaking regular and legal proceedings to deal with the issue of wrongdoing against the claimant on the part of the previous employer. [...] [12] The proceedings may have been unusual but the CRDD panel generally has authority to establish its own procedures for a hearing, provided those are consistent with principles of natural justice and fairness. [...] Nevertheless, this summons, like the others, appears to deal with the Labour Agreement contract, and cannot, on its face, be viewed as indicating that the applicant is being prosecuted for a criminal offence.
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5,220.
Hamelin v. Sturgeon Lake Cree Nation - 2017 FC 163 - 2017-02-09
Federal Court Decisions[27] The Applicants advocate that Robert Hall denied them procedural fairness. [...] The Applicants argue that the Appeal Committee, not the electoral officer, is to deal with appeals in accordance with the election regulations. [...] Underlying these powers are the fundamentals of natural justice and fairness.
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5,221.
Balasundaram v. Canada (Citizenship and Immigration) - 2015 FC 38 - 2015-01-12
Federal Court Decisions[9] The sponsor approached a Canadian lawyer Mr. Blank [the lawyer] for assistance in responding to the fairness letter. [...] Applications from unauthorized representatives need to be returned so that these representatives and their clients are reminded that the government will deal only with authorized representatives when compensation is being given. [...] [30] Reasonableness underlying fairness is also based on expectations.
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5,222.
Sierra Club of Canada v. Canada (Minister of Finance) - 1998-12-11
Federal Court DecisionsI will deal with each motion in turn, beginning with some relevant facts forming the basis for the Sierra Club motion. [...] While the affidavit is of modest length, it contains a great deal of information and shows substantial knowledge on the part of Mr. Mundy. [...] Indeed, given Ms. May's background the affidavit provides a useful and informative framework which the judge hearing this application might find helpful in putting a fairly complex application into perspective, without having to give some portions of the affidavit much weight.
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5,223.
Sierra Club of Canada v. Canada (Minister of Finance) - 1998-11-10
Federal Court DecisionsI will deal with each motion in turn, beginning with some relevant facts forming the basis for the Sierra Club motion. [...] While the affidavit is of modest length, it contains a great deal of information and shows substantial knowledge on the part of Mr. Mundy. [...] Indeed, given Ms. May's background the affidavit provides a useful and informative framework which the judge hearing this application might find helpful in putting a fairly complex application into perspective, without having to give some portions of the affidavit much weight.
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5,224.
Harkat, Re - 2005 FC 393 - 2005-03-22
Federal Court DecisionsIn oral argument, counsel for Mr. Harkat conceded that her testimony "is not going to help you a great deal one way or another". [...] [148] I did not find any breach of the duty upon the Ministers and their counsel to make full, fair and candid disclosure. [...] (c) the judge shall deal with all matters as informally and expeditiously as the circumstances and considerations of fairness and natural justice permit;
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5,225.
Thomas v. Canada (Public Safety and Emergency Preparedness) - 2020 FC 290 - 2020-02-24
Federal Court DecisionsHe immediately acknowledged his mistake, but instead of dealing with this as a minor administrative matter, the Respondent escalated it to a formal administrative seizure. [...] [32] As will be explained below, it is not necessary to deal with the third issue. [...] (5) Le tribunal peut faire droit à la demande s’il est convaincu qu’il existe ou peuvent être obtenus suffisamment d’éléments de preuve pour rendre inutile la rétention des diamants bruts ou des autres objets saisis.