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11,317 result(s)

  • 5,901.

    Faulkner v. M.N.R. - 2006 TCC 239 - 2006-04-18

    Tax Court of Canada Judgments

    [3] He entered into a training program with the WHSCC and was placed with Port City where he worked at the counter dealing with customers, valuing items that they wished to pawn and generally assisting the owner of the shop, Stephen Train, who had been given the shop by his father, Victor Train.   [...]  [6] I think it is fair to say that Mr. Faulkner did more than "hang around" the pawn shop.   [...]  The evidence is that after his training period ended on November 21, 2003, he continued to come to the pawn shop and perform the tasks he did before - dealing with customers, taking and valuing articles that were being pawned and redeeming pawned articles.

  • 5,902.

    Williams v. Canada (Attorney General) - 2006 FC 153 - 2006-02-13

    Federal Court Decisions

    [. . .] (i) is in possession of, or deals in, contraband; (j) without prior authorization, is in possession of, or deals in, an item that is not authorized by a Commissioner's Directive or by a written order of the institutional head;   [...]  43. (1) L'accusation d'infraction disciplinaire est instruite conformément à la procédure réglementaire et doit notamment faire l'objet d'une audition conforme aux règlements.

  • 5,903.

    Badran v. Canada (Minister of Citizenship and Immigration) - 2006 FC 196 - 2006-02-13

    Federal Court Decisions

    The PIF deals with this issue as follows: I was very upset and tried to stop the Syrians from stealing from my brother.   [...]  [19] Similarly, the fact that the Applicant made no mention in the PIF of the payment of a significant part of the bribe, in the form of jewellery provided by his sister-in-law, is a matter that the Board could fairly consider in its credibility analysis.   [...]  It is true that artful pleaders can find any number of errors when dealing with decisions of administrative tribunals.

  • 5,904.

    Telus Communications Inc. v. Canada (Attorney General) - 2005 FCA 409 - 2005-12-06

    Federal Court of Appeal Decisions

    It appears from its explanation in its March 26, 2004 letter decision in this case that the fONOROLA decision involved the question of whether a partnership met the conditions of subsection 16(1) of the Telecommunications Act dealing with Canadian ownership and control in order to be able to operate as a telecommunications   [...]  [11] The parties are agreed that the standard of review is correctness and therefore I will deal with this issue summarily.   [...]  [17] TCI argued that the Commission committed a breach of the rules of procedural fairness and that its charging policy was not consistent with the External Charging Policy, Treasury Board Secretariat, August 12, 2003, of the Treasury Board of Canada or the User Fees Act, S.C. 2004, c. 6.

  • 5,905.

    Varga v. Canada (Minister of Citizenship and Immigration) - 2005 FC 1280 - 2005-09-19

    Federal Court Decisions

    2. Did the PRRA Officer exceed his jurisdiction or breach natural fairness in stating that the Applicants must leave Canada "immediately".   [...]  [9] Sections 112 and 113 of the Immigration and Refugee Protection Act (IRPA), S.C. 2001, c.27 deal with Pre-Removal Risk Assessment.   [...]  To make enquiries as to whether a child will be adequately looked after does not amount to a fulsome H & C assessment and in no way duplicates the role of the immigration officer who will eventually deal with such an application (see Boniowski v. Canada (M.C.I), (2004) F.C.J. No. 1397).

  • 5,906.

    2945-5557 Quebec Inc. v. M.N.R. - 2005 TCC 546 - 2005-08-25

    Tax Court of Canada Judgments

    [3] Somewhat reluctantly and out of fairness to the intervenor (taxi driver) who was represented by counsel, I denied the Appellant's motion and permitted the Intervenor to present his evidence.   [...]  [6] The Appellant's counsel provided numerous and lengthy arguments but I will first deal with the Intervenor's position and whether or not I am bound by Yellow Cab Company Ltd. c. Canada[2]as concluded by the Minister.   [...]  [15] While the Civil Code would appear to limit the tests to only the control test, the broad criteria for control in Seitz, supra, seems to encompass all the tests set out in Wiebe Door Services Ltd. v. M.N.R.[10] Briefly, dealing with the Seitz tests in paragraph form, I find that Mr. Milke had no obligation to show up

  • 5,907.

    Perera v. Canada (Minister of Citizenship and Immigration) - 2005 FC 1069 - 2005-08-10

    Federal Court Decisions

    In this regard, the Federal Court of Appeal has determined that the standard of review when dealing with a question of credibility is patent unreasonableness.   [...]  [16] This was recently reiterated by the Federal Court in Umba v. Canada (Minister of Citizenship and Immigration), [2004] F.C.J. No. 17 at para. 31, where Justice Martineau confirmed, after applying the pragmatic and functional approach, that the appropriate standard of review when dealing with the assessment of   [...]  [25] As a separate issue, the Applicants argue the Board did not maintain the impartiality needed to make a fair determination by taking control of the examination.

  • 5,908.

    Pascal v. Canada (Minister of Citizenship and Immigration) - 2005 FC 793 - 2005-06-01

    Federal Court Decisions

    [12] The officer in this case failed to act fairly. The reasons disclosed that the application was not properly examined, nor were the reasons relied upon by the officer considered in the context of the guidelines.   [...]  The applicant pointed out at the commencement of the hearing that a package of materials prepared by Mavaacs Consulting dealing with the alleged hardship to be faced by the applicant should he be forced to return to Grenada were, according to the respondent, not before the officer who made the decision.   [...]  The applicant raised a number of concerns about the officer's decision and I will deal with those concerns.

  • 5,909.

    Mariko v. Canada (Minister of Citizenship and Immigration) - 2004 FC 1136 - 2004-08-16

    Federal Court Decisions

    The panel noted that the Constitution of Mali gives citizens the right to elect the government of their choice, which they do regularly through elections which, according to reports, are fair and free.   [...]  [16] However, the respondent maintained that in the case at bar the panel correctly decided not to deal with the point, since there was no indication from the evidence presented by the applicant that he was in danger of being persecuted by the Mali police because of his family relationship to a political prisoner or leader   [...]  While political opinion was raised at a very late stage of the proceedings, the Court has decided to deal with it because this case is one involving human rights and the issue is critical to the case.

  • 5,910.

    Correia v. Canada (Minister of Citizenship and Immigration) - 2004 FC 782 - 2004-05-31

    Federal Court Decisions

    [15] The provisions of the Act dealing with removals due to inadmissibility are a significant change from the removal process under the previous Immigration Act which allowed for the exercise of much more discretion for immigration officials and by the Minister.   [...]  [36] This is one of those rare cases where there was a breach of procedural fairness but where the remedy should not be the quashing of the decision.   [...]  [37] The relevant guidelines dealing with this aspect of the removal process should be reviewed to ensure that they reflect the legislative changes in the Act.

  • 5,911.

    Fitzpatrick v. The Queen - 2003 TCC 317 - 2003-05-27

    Tax Court of Canada Judgments

    [9] This Court has heard similar appeals dealing with maintenance payments under paternity agreements in Alberta in five other cases, the most recent being William A. Mullen v. The Queen, [2003] T.C.J. No. 182.   [...]  I think it is fair to say that the principal reason for Judge Bowman's decision was that he concluded, at paragraph 15 of his Reasons, that something that was deemed to be something that it was not for the purposes of a provincial statute would not thereby have that artificial meaning apply for the purposes of the Act.   [...]  "support amount" in the Act. To accept a narrow purpose of the deeming provision in these circumstances as a means of shutting out, for tax purposes, the exercise of provincial legislative authority invited by the Act is to negate the invitation that Parliament gave to the provinces to deal with this issue as they see fit.

  • 5,912.

    Umed v. Canada (Minister of Citizenship and Immigration) - 2002 FCT 478 - 2002-04-26

    Federal Court Decisions

    82.1 (1) La présentation d'une demande de contrôle judiciaire aux termes de la Loi sur la Cour fédérale ne peut, pour ce qui est des décisions ou ordonnances rendues, des mesures prises ou de toute question soulevée dans le cadre de la présente loi ou de ses textes d'application -- règlements ou règles -- se faire qu'avec   [...]  Other than his or her spouse or partner (see Section 8.1 and Section 8.2 dealing with spouses and common-law, same-sex partners) the status-less individual's family members with legal status may include children, parents and siblings, among others.   [...]  [34] I need not deal with the other matters raised by the applicant as my finding above disposes of the application.

  • 5,913.

    Geng v. Canada (Minister of Citizenship and Immigration) - 2001 FCT 275 - 2001-04-02

    Federal Court Decisions

    [22] In Cepeda-Gutierrez, Evans J., as he then was, deals with the need to deal with and analyse contradictory evidence:   [...]  (9.1) La décision doit faire état de l'absence de minimum de fondement, lorsque chacun des membres de la section du statut ayant entendu la revendication conclut que l'intéressé n'est pas un réfugié au sens de la Convention et estime qu'il n'a été présenté à l'audience aucun élément de preuve crédible ou digne de foi sur

  • 5,914.

    Nantel v. The Queen - 2000-06-08

    Tax Court of Canada Judgments

    All of this takes a great deal of time. In the summer, she has a vegetable garden so that she can produce healthy foods for her daughters herself.   [...]  Even her daughters spend a great deal of time preparing their food. [12] Ms. Gareau is trained as an accountant.   [...]  She explained that she was bedridden at one point and that two people had to replace her on a full-time basis, namely her mother-in-law and her sister-in-law, both of whom are fairly well aware of the foods that her daughters can eat.

  • 5,915.

    Canada (Minister of National Revenue) v. Maciver - 1999-07-27

    Federal Court Decisions

    Mrs. MacIver"s current liability is a lesser amount that has been assessed under section 160 in respect of an alleged non-arm"s length transfer of property to her from Mr. MacIver for less than fair market value consideration.   [...]  Counsel for the Minister argues that section 225.2 is intended to deal with circumstances where the collection of tax is jeopardized by delays inherent in the objection and appeal process, and there is no basis for trying to assign responsibility for particular delays.   [...]  There is no basis in this case for finding any fault on the part of the Minister or the applicants for the delay in dealing with the objections.

  • 5,916.

    Alliedsignal Inc. v. Dupont Canada Inc. - 1999-01-06

    Federal Court of Appeal Decisions

    In my opinion, the only fair approach in these circumstances is to award the plaintiff a reasonable royalty on all of the defendant's sales to that company.   [...]  XIII. The first issue, that of the date of judgment, is not strictly speaking a matter of appeal or cross-appeal from the report of the Referee as he did not have to deal with that matter.   [...]  XIV. We are faced with the problem of dealing with the transition from the old rules to the new rules and with the consequences of the order of Hugessen J. of June 1, 1998 transferring to this Court appeals from a report that had not become the subject of a judgment prior to the coming into force of the new rules.

  • 5,917.

    Hallmark Poultry Processors Ltd. v. The Queen - 2003-03-31

    Tax Court of Canada Judgments

    Mr. Melanson very fairly presented the case evidence on behalf of the Appellant and entered a bundle of documents as Exhibit A-1.   [...]  His position is that he and the London Group were misled by the officers of the Revenue Canada dealing with GST in reply to London Foods' first application and that on compassionate and equitable grounds, his company should receive the $2,470.

  • 5,918.

    Canada (Minister of Citizenship and Immigration) v. Chung - 1998-11-05

    Federal Court Decisions

    It appeared to be fairly clear to me that the Citizenship Judge was in error in finding that the respondent met the residency requirements pursuant to para. 5(1)(c) of the Citizenship Act .   [...]  Pursuant to s. 5(4) of the Act, some discretion is provided to the Minister to deal with such considerations.

  • 5,919.

    Desrosiers v. Canada (Attorney General) - 2020 FC 332 - 2020-03-04

    Federal Court Decisions

    Did the warden violate the principles of natural justice and procedural fairness by refusing to grant the applicant a 10-day extension to submit his representations?   [...]  A. Did the warden violate the principles of natural justice and procedural fairness by refusing to grant the applicant a 10-day extension to submit his representations?   [...]  The applicant had four days in fact during which he had an opportunity to consult his lawyer, who was able to submit representations to the CSC Commissioner dealing with the applicant’s grievance.

  • 5,920.

    626468 New Brunswick Inc. v. The Queen - 2018 TCC 100 - 2018-05-25

    Tax Court of Canada Judgments

    (3) the dividend was received as part of a series of transactions that resulted in a disposition of property to a person who did not deal at arm’s length with the recipient of the dividend;   [...]  (4) a fair market value of the share immediately before the dividend would have resulted in a capital gain.   [...]  The fair market value of a share, so far as the income element is concerned, would be valued on an after tax basis.

  • 5,921.

    Karimzada v. Canada (Citizenship and Immigration) - 2012 FC 152 - 2012-02-08

    Federal Court Decisions

    (a) Did the Officer breach procedural fairness rules by not allowing the applicant to answer her questions completely?   [...]  He submits that the Officer did not approach his application with an open mind, in addition to breaching procedural fairness rules.   [...]  Each case must be decided on its own set of facts, and it is not sufficient in judicial review to render a decision unreasonable to refer the Court to passages in the case law dealing with a particular group, here the Hazaras.

  • 5,922.

    Ralph v. Canada (Attorney General) - 2009 FC 1239 - 2009-12-04

    Federal Court Decisions

    (a) The Board will consider only those licensing appeals which deal with policies for vessels less than 19.7m (65’) LOA.   [...]  (i) determining if the appellant was treated fairly in accordance with the Department’s licensing policies, practices and procedures;   [...]  There was no breach of natural justice or procedural fairness in this case.

  • 5,923.

    Nimblett Williams v. Canada (Citizenship and Immigration) - 2008 FC 655 - 2008-05-26

    Federal Court Decisions

    There was no breach of procedural fairness in this case. [23] The relevant statutory provisions are as follows.   [...]  [35] To the contrary, I conclude that the appeal process before the IAD upheld the applicant’s rights to procedural fairness.   [...]  In short, the process followed by the IAD complied with the requirements of procedural fairness.

  • 5,924.

    TPG Technology Consulting Ltd. v. Canada (Public Works and Government Services) - 2007 FC 1089 - 2007-10-22

    Federal Court Decisions

    c) The Minister owes the applicant a statutory duty of fairness pursuant to s. 313 of the Federal Accountability Act;   [...]  d) The Minister’s decision to issue this certificate violated common law rules of natural justice and interfered with the applicant’s right to a fair hearing before the CITT;   [...]  e) The certificate process as presently administered by the Minister is arbitrary and unfair and must be subject to statutory and common law obligations of fairness, openness and transparency.

  • 5,925.

    Canada (Minister of Citizenship and Immigration) v. Singh - 2004 FC 311 - 2004-03-03

    Federal Court Decisions

    La communication de l'avis peut se faire par courrier recommandé envoyé à la dernière adresse connue de l'intéressé.   [...]  As a result, it is extremely difficult to discuss his legal situation with him in any meaningful fashion as he seems unable to focus and concentrate well enough to be able to deal meaningfully with issues and decisions regarding his legal issues.   [...]  The following paragraphs are extracted from the headnote to that decision and, I am satisfied, very fairly, and substantially more succinctly, reflect the substance of the decision: