11,317 result(s)
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6,026.
Moin v. Canada (Citizenship and Immigration) - 2007 FC 473 - 2007-05-02
Federal Court Decisions[2] Mr. Moin is arguing the Board violated procedural fairness and natural justice. [...] a) faire des observations sur la fiabilité et l'utilisation du renseignement ou de l'opinion; [...] [33] Mr. Moin’s second argument involves his sur place refugee claim and the Board’s failure to deal with this argument in its reasons.
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6,027.
Muscillo v. The Queen - 1998-03-09
Tax Court of Canada JudgmentsIn the report on the “Fairness Package” application (tab 20), signed by D.A. Dixon the following appears: [...] Our review indicated that the Fairness Request would be denied as the request falls within paragraph 11a of IC 92-I which refers to retroactive tax planning. [...] On May 16, 1995, the taxpayer’s representative, Ron Farano, withdrew the Fairness Package Requests of March 8, 1995 for all of the above taxpayers.
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6,028.
Pilette v. Canada - 2009 FCA 367 - 2009-12-10
Federal Court of Appeal Decisions[4] In order to properly grasp the appellant’s position, I am reproducing in the Annex paragraph 118(1)(b) of the Act (in force at the relevant time), which deals with various personal credits. [...] Even though I agree with the judgment under appeal, my reasons differ in part from the Judge’s. I will therefore deal with the Judge’s reasons in my analysis. [...] [39] Indeed, the 1987 tax reform was designed to meet five broad objectives: fairness, competitiveness, simplicity, consistency and reliability (respondent’s book of statutes, regulations and authorities, Volume 2, Tab C).
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6,029.
Ricci v. Tully - 2009 FC 493 - 2009-05-12
Federal Court DecisionsThis comment provoked an extensive colloquy between the Court and John’s former counsel regarding his participation, John’s right to be heard and my overarching responsibility as a judicial officer to comply with my oath of office to ensure a fair hearing. [...] ” [36] Thus, this Court clearly has the jurisdiction to deal with the Sailboat. [...] 7. If there are any issues or difficulties between the parties regarding the provisions or implementation of this Order, a case conference shall be arranged to deal with such issues.
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6,030.
Altana Pharma Inc. v. Canada (Health) - 2007 FC 1095 - 2007-10-23
Federal Court Decisions[17] In Eli Lilly 1997, Justice Reed was dealing with an action to stop the marketing of the generic version of PROZAC. The action was grounded in passing-off. [...] [39] In R. v. D.D., [2000] 2 S.C.R. 275, a case dealing in part with expert evidence, the Supreme Court at paragraph 56 pinpointed the problem of the proliferation of expert opinions: [...] 12. Every enactment is deemed remedial, and shall be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objects.
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6,031.
Canada (Minister of National Revenue) v. Gee - 2002 FCA 4 - 2002-01-09
Federal Court of Appeal DecisionsIt is recommended that the Commission deal with this complaint even though the act complained of occurred more than one year before the receipt of the complaint. [...] Again, on February 7, 1995 the Commission declined to deal with her complaint (8). [...] While the recommendation is not worded as clearly as the Court would wish, and the decision of the Commission refers only to the agreement, I believe it is a fair interpretation of the situation that the Commission had "regard to all the circumstances of the complaint . . .
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6,032.
Abdi v. Canada (Public Safety and Emergency Preparedness) - 2017 FC 950 - 2017-10-26
Federal Court Decisionsraises various arguments related to the procedural fairness of the process leading to the decision under s 44(2) of IRPA. In the above articulation of that issue, Mr. Abdi characterizes the Delegate’s reliance on withdrawn or dismissed charges, as well as youth offences, as one of the procedural fairness issues. [...] A. Is there a greater duty of fairness required of immigration officers in preparing a subsection 44(1) report and the Minister in referring the report when dealing with long term permanent residents who were previously permanent wards of the state? [...] (a) if an extrajudicial sanction is used to deal with the young person, the period ending two years after the young person consents to be subject to the sanction in accordance with paragraph 10(2)(c);
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6,033.
Manufacturers Life Insurance Co. v. The Queen - 1999-11-08
Tax Court of Canada Judgments(i) presents fairly the financial position of the life insurer, (ii) is consistent with the actuarial valuation of the life insurer's policy liabilities, [...] The legislator when dealing with financial and commercial matters in any enactment, including of course a taxing statute, is to be presumed at law to be aware of the general financial and commercial principles which are relevant to the subject-matter covered by the legislation. [...] It presents fairly the financial position of the Appellant, is consistent with the actuarial valuation of the Appellant's policy liabilities and produces even-handed effects on the Appellant's capital tax base.
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6,034.
Suncor Energy Inc. v. The King - 2024 TCC 31 - 2024-03-12
Tax Court of Canada Judgments• -The Appellant and the Limited Partnership were not dealing at arm’s length for purposes of the Act. [...] The elected amount was equal to the fair market value of such properties. [...] (a) with whom the taxpayer was, at the time the taxpayer acquired the property, not dealing at arm’s length (otherwise than because of a right referred to in paragraph 251(5)(b)), or
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6,035.
LBL Holdings Limited v. The Queen - 2015 TCC 115 - 2015-05-14
Tax Court of Canada Judgments[21] I will deal with each portion of the Amended Notice of Appeal separately. [...] While paragraph 295(4)(b) does not state so explicitly, it is fair to conclude that the exception is subject to the qualification that the information disclosed must be relevant to the litigation in question. [...] [54] Paragraph 20 is the portion of the Respondent’s argument dealing with the trustee and agency arguments.
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6,036.
Parmalat Canada Inc. v. Sysco Corporation - 2008 FC 1104 - 2008-10-02
Federal Court DecisionsThis case discussed section 22 of the Trade-marks Act (the Act) which deals with depreciation of goodwill. [...] · Section 22 of the Act dealing with depreciation of goodwill reads: [...] 45 The depreciation or anti-dilution remedy is sometimes referred to as a "super weapon" which, in the interest of fair competition, needs to be kept in check.
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6,037.
I.M.P. Group Limited v. Public Service Alliance of Canada - 2007 FC 517 - 2007-05-15
Federal Court Decisions[8] Since the Federal Court does not often deal with labour disputes of this nature, I turn to the jurisdiction of the Federal Court to hear this application. [...] Sections 56 to 69 of the Code, which deal with the “Content and Interpretation of Collective Agreements”, provide a comprehensive scheme for dealing with issues that arise under existing collective agreements. [...] [...] Furthermore, if the tribunal has failed to dispose of an issue which is fairly raised by the proceedings and of which the tribunal is empowered by its enabling statute to dispose, it ought to be allowed to complete its statutory task.
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6,038.
Supercom Canada Limited v. The Queen - 2005 TCC 589 - 2005-09-16
Tax Court of Canada JudgmentsOne such decision was to acquire a fair amount of inventory from Supercom Canada. [...] He further stated that Mr. Luk had outlined general policies in dealing with Supercom U.K. Such policies included lenient trade terms. [...] [3] There was no assertion that the two companies were related and deemed to dealing at arm's length; however, the assumptions and evidence were that the parties did not as a matter of fact deal at arm's length.
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6,039.
MacIver v. The Queen - 2005 TCC 250 - 2005-04-13
Tax Court of Canada JudgmentsThe grounds relied on are that the impugned paragraphs are frivolous, vexatious and embarrassing and may delay the fair trial of the appeal. [...] The Respondent argues that it is this provision in the Rules which permits him to deal with the question of issue estoppel on an interlocutory basis. [...] The motion was based on issue estoppel and made under the umbrella of a provision of the Federal Court Rules dealing with abuse of process.
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6,040.
El Dor v. Canada (Citizenship and Immigration) - 2015 FC 1406 - 2015-12-21
Federal Court Decisions• Did the officer breach the standards of procedural fairness by failing to send a second fairness letter? [...] As such, it does not deal with the concerns raised by the examining physician. [...] Failure to send a second fairness letter would breach the rules of procedural fairness.
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6,041.
Vardy Villa Limited v. M.N.R. - 2003 TCC 220 - 2003-04-23
Tax Court of Canada Judgments(i) the Appellant was factually not dealing with the Worker at arm's length. [...] (h) the Appellant was factually not dealing with the Worker at arm's length. [...] (i) the Worker was factually not dealing with the Appellant at arm's length.
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6,042.
International Longshore & Warehouse Union v. Oster - 2001 FCT 1115 - 2001-10-15
Federal Court DecisionsIt is because Parliament enacted the one year datum as a substantive right of, or benefit to, those against whom complaints are made, but the Commission does not deal with complaints by dealing with anyone's substantive rights. [...] Full, fair hearings are those in which the persons against whom complaints are made, are accorded each the opportunity to make a full answer and defence to the complainant's case. [...] The Commission still has the discretion to deal with the complaint if it so chooses...
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6,043.
Uraj v. Canada (Citizenship and Immigration) - 2022 FC 1635 - 2022-11-28
Federal Court DecisionsThe Code offence similarly requires the “intent to commit an offence”, which also contains two sub-elements: (a) the intent to use, deal or act on a document as if it was genuine, or (b) the intent to cause or attempt to cause someone else to do the same. [...] (a) uses, deals with or acts on it as if it were genuine; (b) causes or attempts to cause any person to use, deal with or act on it as if it were genuine; [...] b) fait ou tente de faire accomplir l’un des actes prévus à l’alinéa a), comme s’il était authentique;
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6,044.
Rubinov-Liberman v. The Queen - 2016 TCC 188 - 2016-08-29
Tax Court of Canada Judgments[27] He indicated that if there were issues at the daycare during his access days, he would deal with the situation. [...] When asked why he had waited until after the Superior Court of Justice hearing that led to the Final Order of September 30, 2014, he indicated that he had his own reasons and in particular, that he had done so at the suggestion of the CRA officials with whom he had been dealing. [...] [43] I will make the observation that I do have some difficulty with the notion that the father seeks to obtain what he views as only his fair share of the CCTB and GSTC when it appears that he has been less than candid in the Superior Court of Justice proceedings.
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6,045.
Morrison v. The Queen - 2015 TCC 319 - 2015-12-09
Tax Court of Canada JudgmentsFirst, the Appellant argues that by reason of his status as a test case he is entitled to know that information which is in the possession of the Minister who is otherwise dealing with them. [...] This Court has no jurisdiction to involve itself in the affairs of taxpayers who have not filed an appeal unless specifically provided for in the Act or other applicable legislation nor to dictate to the Minister what information it must make available to such parties as part of its duties or acts in dealing with taxpayers [...] That is for the Minister to decide and for such other taxpayers to deal with if they so choose.
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6,046.
United Steel Workers v. Canada (Citizenship and Immigration) - 2013 FC 496 - 2013-05-13
Federal Court DecisionsThe Court held that for reasons of cost and convenience this judge had properly exercised that discretion in dealing with the question of standing as a preliminary matter and striking out the statement of claim. [...] Therefore, as an exercise of my discretion, I find that it is appropriate to deal with the motion at this time. [...] [16] Should the application proceed, and if leave is granted, the issues will be one or more of procedural fairness, correctness of the decision, and/or reasonableness of the decision.
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6,047.
Astorino v. The Queen - 2010 TCC 144 - 2010-03-10
Tax Court of Canada JudgmentsIt was clear that Mr. Astorino did not pay a great deal of attention to the form, nor appreciate the risk he ran in signing blank documents and providing the broad power of attorney. [...] Red lights should have been flashing, though, to be fair to Mr. Astorino, had he inquired with the CRA at that time whether the CCCC Pension Plan was registered, he would have been advised that, yes it was. [...] It was his decision to give CCCC the power to deal with the funds – all of the funds.
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6,048.
Veloz Lopez v. Canada (Citizenship and Immigration) - 2009 FC 972 - 2009-09-28
Federal Court Decisions[3] As a result of Dunsmuir v. New Brunswick, 2008 SCC 9, the decisions of administrative tribunals are reviewable on a standard of reasonableness when dealing with questions of fact. [...] Questions of procedural fairness are reviewable on a standard of correctness. [...] The Court has held that the panel has well-established expertise to deal with questions of fact, and more specifically to gauge the credibility of a claimant (Aguebor v. Canada (Minister of Employment and Immigration), (1993) 160 N.R. 315).
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6,049.
Aghdaragh v. Canada (Citizenship and Immigration) - 2008 FC 745 - 2008-06-17
Federal Court Decisions1. Did the Refugee Division err in law, breach fairness, err in fact and exceed jurisdiction in relation to credibility findings? [...] The applicant submitted that the Board erred in finding that the applicant in his POE examination submitted that a newspaper article dealing with the specific incident alleged by the applicant existed. [...] [31] Because of my finding on this issue I need not deal with the remaining issues.
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6,050.
Camp Mini-Yo-We Inc. v. Canada - 2006 FCA 413 - 2006-12-18
Federal Court of Appeal Decisions[17] This case deals with questions of mixed law and fact; however, issues arise where a question of mixed fact and law is, in essence, more legal than factual and vice versa. [...] Accordingly, where the issue deals with a question of the Judge’s interpretation of a legal test, then his decision on that issue will be reviewed on a standard of correctness. [...] 138. Pour l’application de la présente partie, le bien ou le service dont la livraison ou la prestation peut raisonnablement être considérée comme accessoire à la livraison ou à la prestation d’un autre bien ou service est réputé faire partie de cet autre bien ou service s’ils ont été fournis ensemble pour une contrepartie