Advanced Search

Roy v. The Queen - 2002-07-31

(ii) to a person with whom the taxpayer was dealing at arm's length of any property that is   [...]  (C) the fair market value of the share is nil, and (D) it is reasonable to expect that the corporation will be dissolved or wound up and will not commence to carry on business   [...]  Both dispositions deal with two classes of property, namely a debt owing to a particular category of a Canadian-controlled private corporation and a share of the capital stock of a small business corporation.

Laidlaw v. Canada (Attorney General) - 1999-04-26

either failed to exercise his jurisdiction in not dealing with the issue of the validity of the advance notice or, in the alternative, made an error of law in deciding, implicitly, that the advance notice given here complied with the requirements of the Treasury Board and Revenue Canada policies dealing with deployment.   [...]  I do not find it necessary to deal with this because I believe that the deployment of Ms MacLellan fails for a simpler reason.   [...]  "Deployments are to be made in a fair, reasonable, and transparent manner, taking into account the needs of the organization and the legitimate career interests and aspirations of employees."

Hansen v. The Queen - 1998-07-27

[17] Nunn, J. when dealing with the insurance issue, said in paragraphs 606 and 608:   [...]  [645] Amirault testified that by 1987 he was at the peak of his career after having worked hard throughout his life and enjoyed a good reputation being regarded as a "fair, and honest and thoughtful consultant".   [...]  [45] Then on the same page, he deals with what can be described as the "but for" test, he said:

Ford v. Canada (Revenue Agency) - 2022 FC 1077 - 2022-07-20

[32] The applicant’s affidavit deals in large part with evidence relating to facts not alleged in the notice of application presumed to be true.   [...]  The decision demonstrates a blatant disregard for fairness and the law by the CRA. The CRA attempted to deny the seriousness of its conduct before the Courts.   [...]  There is clearly a previous judgment dealing with a request for relief under the Act that raised facts and issues that are related and similar to those at issue in this 2019 Application.

Zero Spill Systems (Int’l) Inc. v. Heide - 2015 FCA 115 - 2015-05-04

The Federal Court did not deal with the validity of the ’346 Design. [6] Zero Spill appeals all of the Federal Court’s findings of non-infringement and invalidity and also the Federal Court’s failure to deal with the validity of the ’346 Design.   [...]  I shall deal with each of the three Patents separately. (1) The ’375 Patent   [...]  • The claims are to be read purposively with the object of obtaining a fair result as between the patentee and the public.

Mastronardi v. The Queen - 2010 TCC 57 - 2010-02-01

There is an abundance of caselaw dealing with the function of particulars in relation to the purpose of the pleadings.   [...]  These are basically alternative assessments, if you will, which the Respondent must deal with during the hearing of these appeals.   [...]  a) The transfer of the Sale Shares to Lynda Mastronardi on October 21, 2004, for proceeds of disposition reflecting their fair market value;

Brescia v. Canada (Treasury Board) - 2005 FCA 236 - 2005-06-17

[47] What is found is section 29 of the PSEA which deals with lay-off.   [...]  It is difficult to accept, however, that management would find itself without guidelines to treat its employees fairly during these difficult periods.   [...]  [53] The wide powers given to the Treasury Board should only be exercised in the spirit of the tradition of fairness reflected in numerous pieces of legislation.

Ouellet c. La Reine - 2004 TCC 308 - 2004-04-22

(b) the taxpayer or a person with whom the taxpayer does not deal at arm's length is entitled to receive an amount or obtain a benefit that would be described in paragraph (2.2)(d) if it were read without reference to subparagraphs (ii) and (vi) thereof;   [...]  (i) by virtue of a contract of insurance with an insurance corporation dealing at arm's length with each member of the partnership under which the taxpayer is insured against any claim arising as a result of a liability incurred in the ordinary course of carrying on the partnership business,   [...]  (iv) by virtue of an agreement under which the taxpayer may dispose of the partnership interest for an amount not exceeding its fair market value, determined without reference to the agreement, at the time of the disposition,

Amgen Canada Inc. v. Apotex Inc. - 2015 FC 1261 - 2015-11-10

[32] Novelty (anticipation) of an “old” Act patent is to be determined as of two years before the Canadian filing date in dealing with publications and public use.   [...]  In the present case, Amgen relied upon the earlier of two priority filing dates, namely August 23, 1985, and Apotex was apparently content to deal with obviousness as of that date.   [...]  • The claims are to be read purposively with the object of obtaining a fair result as between the patentee and the public.

Canada (Commissioner of Official Languages) v. Canada (Department of Justice) - 2001 FCT 239 - 2001-03-23

[104] Sections 16 to 22 deal with the use of the two official languages of Canada.   [...]   dealing with language rights in the courts appeared to have reversed the tendency to adopt a liberal approach to the interpretation of constitutional language guarantees: MacDonald v. City of Montreal, [1986] 1 S.C.R. 460, Société des Acadiens du Nouveau-Brunswick Inc. v. Association of Parents for Fairness in   [...]  It is essentially a question of fairness that is involved. ... This principle of substantive equality has meaning. ...

Johnson v. Canada (Commissioner of Corrections) - 2018 FC 529 - 2018-05-22

[20] Questions of procedural fairness, including issues of procedural fairness in the context of the CSC offender grievance process are reviewed on the correctness standard: Canada (Citizenship and Immigration) v Khosa, 2009 SCC 12 at para 43; and Leone at para 19.   [...]  [33] The foregoing deal with the reasonableness of the decisions in this case.   [...]  [37] Finally, the Applicant placed before the Court a fairly extensive affidavit in support of his application.

Palardy v. The Queen - 2011 TCC 108 - 2011-03-07

This case was not about an issue of capital gain or income, but the fair market value of the property.   [...]  Certainly the Minister is entitled to disagree with a taxpayer's view of fair market value and can reassess, within the limitation period, on the basis of his own evaluation.   [...]  First, I think the CRA auditor exaggerated a great deal about the appellant's real estate experience.

Wonsch Construction Company Limited v. The Queen - 2003 TCC 341 - 2003-05-21

[25] In determining the fair market value of the Subject Property on December 31, 1990 Mr. Bower referred to comparable sales.   [...]  Counsel for the Respondent also emphasized this point in dealing with the Development Approach contained in the Bower Report.   [...]  [33] In my opinion the fair market value of the Subject Property was $2,900,000.00 on December 31, 1990.