11,315 result(s)
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6,326.
Houde v. The Queen - 2001-03-08
Tax Court of Canada Judgments[7] The appellant submitted that he is not required to pay the interest because he made no mistakes and, on the contrary, displayed a great deal of vigilance by initiating several actions. [...] [17] The respondent could no doubt, on the basis of fairness, have accepted the appellant's arguments. [...] Where a taxpayer has an outstanding tax liability and interest is computed under subsection 161(1) of the Act, this Court may not interfere on the basis of fairness to cancel or reduce the interest payable under the Act. Only the Minister has the power to do so under subsection 220(3.1), and the exercise of that power may
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6,327.
Tench v. Canada - 2000-06-14
Federal Court Decisions5. The Statement of Claim is prejudicial and will embarrass the fair trial of this action. [...] It is the re-amended Statement of Claim of December 9, 1999 that the Court has been asked to deal with on this motion. [...] (d) may prejudice or delay the fair trial of the action, (e) constitutes a departure from a previous pleading, or
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6,328.
Monaco v. The Queen - 2000-02-03
Tax Court of Canada Judgments... "small business corporation", at any particular time, means, subject to subsection 110.6(15), a particular corporation that is a Canadian-controlled private corporation all or substantially all of the fair market value of the assets of which at that time is attributable to assets that are [...] including, for the purpose of paragraph 39(1)(c), a corporation that was at any time in the 12 months preceding that time a small business corporation, and, for the purpose of this definition, the fair market value of a net income stabilization account shall be deemed to be nil; [...] The evidence as to the business of Sherwood Forest is even more vague and unsatisfactory than the evidence concerning the dealings with the shares of Anmill.
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6,329.
Shahla v. Canada (Minister of Citizenship and Immigration) - 1999-08-12
Federal Court Decisions[13] In Shah v. Canada (MEI) (1994), 170 N.R. 238 (F.C.A.) Hugessen J.A., speaking for the Court, noted that the content of the duty of fairness owed was minimal, the decision is entirely a matter of judgment and discretion, and the law gives the applicant no right to any particular outcome. [...] In the case of perceived contradictions, however, the failure to draw them specifically to the applicant"s attention may go to weight that should later be attached to them but does not affect the fairness of the decision. [...] [14] In Vidal v. Canada (MEI) (1991), 13 Imm.L.R. (2d) 123 (F.C.T.D.), Strayer J.A. commented,There are a few basic propositions which are, in my view, self-evident and which should be kept in mind in dealing with these issues.
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6,330.
Bruno v. Canada - 1999-05-31
Federal Court Decisions[6] As a preliminary matter, there is an issue as to whether the Plaintiffs, as representatives of the proposed class, might fairly, properly and diligently represent all or substantially all of the members of the class. [...] Having said that, however, the Plaintiffs' representation in a large, complex litigation may be short of the fair and adequate representation of the class that is required: see for example Native Transfer Committee of Mountain Institution v. Canada (1997) 125 F.T.R. 10 at 17. [...] Dealing with Revenue Canada was not the only option available to the Plaintiffs.
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6,331.
MacDougall v. The Queen - 1998-07-10
Tax Court of Canada Judgments[15]It is not disputed that the property at the date of transfer by Paula Wainberg had a fair market value of $300,000. [...] [16]The respondent’s position is simply that the appellant’s spouse transferred to her spouse her one-half interest in the property for $1.00, that her interest had a fair market value of $150,000 that this amount exceeded her liability to the Minister and therefore all of the ingredients necessary for the application of [...] We are dealing with business assets the legal ownership of which has been carefully divided between the spouses to achieve an optimum tax and commercial result, based on the advice of skilled professional lawyers and accountants.
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6,332.
Levi Strauss & Co. v. Roadrunner Apparel Inc. - 1997-10-27
Federal Court of Appeal DecisionsThey further submit that these allegations are immaterial and irrelevant and would prejudice and delay the fair trial of the action. [...] As Henry J. stated in Tsiopoulous v. Commercial Union Assurance Co.3 when dealing with a counterclaim for damages for abuse of process: [...] Abuse of process has also been invoked as a procedural defence, especially in criminal law when the proceedings were oppressive or vexatious or offensive to the principles of fundamental justice and fair play7.
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6,333.
Kane v. Canada (Attorney General) - 2011 FCA 19 - 2011-01-19
Federal Court of Appeal Decisions[20] The PSEA creates administrative institutions and mechanisms for dealing with complaints about staffing and appointment decisions. [...] a) révoquer la nomination ou ne pas faire la nomination, selon le cas; [...] [28] The Public Service Human Resources Management Agency of Canada Guidelines (Guidelines) deal with, among other things, the criteria for distinguishing between a new and a reclassified position.
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6,334.
Almrei v. Canada (Attorney General) - 2021 FC 1153 - 2021-10-28
Federal Court DecisionsAnd the provisions for dealing with the claims under the two statutes are significantly different. [...] [14] The CEA contains a code of procedure for dealing with the disclosure of sensitive or potentially injurious information in court or tribunal proceedings, which includes rules for the release of information in various forms. [...] They all involve either applications for judicial review or appeals in the Federal Court of decisions made by a Minister or other government official and govern the disclosure of information during those proceedings in the interest of fairness.
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6,335.
Burlacu v. Canada (Attorney General) - 2021 FC 910 - 2021-09-01
Federal Court Decisions(i) a provision of a statute or regulation, or of a direction or other instrument made or issued by the employer, that deals with terms and conditions of employment, or [...] The principle that the individual or individuals affected by a decision should have the opportunity to present their case fully and fairly underlies the duty of procedural fairness and is rooted in the right to be heard: Baker, at para. 28. [...] [60] The reasoning in the Decision also demonstrated that management considered whether the access and use of the personal information was necessary to deal with the applicant’s request for leave (it was) and whether there had been any breach of applicable privacy requirements (there was not).
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6,336.
Section 18.1 of the Canadian Security Intelligence Service Act, R.S.C. 1985, c. C-23, as Amended (Re) - 2018 FCA 161 - 2018-08-30
Federal Court of Appeal DecisionsLa délivrance ne peut être effectuée qu’après la prise, au titre de la présente loi ou de toute autre loi fédérale, d’une ordonnance ou d’une décision qui entraînerait la divulgation des renseignements devant faire l’objet du certificat. [...] Nor does comparing it with similar provisions dealing with the subject of evidentiary privileges claimed by the Crown. [...] If they arise, however, the underlying party’s right to full and fair disclosure has been given as much effect as possible within the limits of the statute.
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6,337.
Global Cash Access (Canada) Inc. v. Canada - 2013 FCA 269 - 2013-11-19
Federal Court of Appeal DecisionsGlobal deals with VISA and Mastercard credit card associations and has merchant status under the rules of these associations. [...] (iv) monitoring another person’s payment record or dealing with payments made, or to be made, by the other person, [...] (iv) à contrôler le registre des paiements d’une autre personne ou à traiter les paiements faits ou à faire par celle-ci;
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6,338.
Re Jaballah - 2012 FC 21 - 2012-01-06
Federal Court Decisions• [4] These reasons deal only with the submissions of the parties and the special advocates on the issue of the application of the principle of judicial comity.Although the special advocates and the Respondent agree in many respects with Justice Blanchard’s approach to determine the admissibility of the evidence in [...] person which he could not discharge and is contrary to the general principles upon which the burden to prove admissibility is placed on the Ministers.That burden is placed on the Ministers not only by the statute itself, but also for reasons of practicality and, more importantly, also for reasons of fundamental fairness. [...] • [24] The special advocates maintain that Justice Blanchard’s “but for” test to determine the admissibility of indirectly obtained evidence runs contrary to the principles of fairness he recognized in his reasons.As such, if applied in the present case, it would create an injustice in that it would undermine the fairness
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6,339.
Easton Sports Canada Inc. v. Bauer Hockey Corp. - 2011 FCA 83 - 2011-03-08
Federal Court of Appeal DecisionsThe judgment was accompanied by reasons covering more than 100 pages which deal with numerous issues, most of which are not being pursued on appeal. [...] (b) Adherence to the language of the claims in turn promotes both fairness and predictability. [...] The public is entitled to rely on the words used provided the words used are interpreted fairly and knowledgeably.
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6,340.
Oriji v. Canada (Attorney General) - 2004 FC 666 - 2004-05-06
Federal Court DecisionsIn that decision, Gibson J. held that the investigator of the PSC had erroneously interpreted section 22 of the PSEA and violated the duty of fairness in determining Mr. Oriji's complaint. [...] [24] Third, the investigator is to be viewed as having a good deal of expertise in coming to factual determinations on employment-related matters and substantial deference is warranted on factual findings: Adams, supra. [...] It is easy to understand why Mr. Oriji believes he was not treated fairly.
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6,341.
Canada (Information Commissioner) v. Canada (Public Works) - 1996-09-23
Federal Court DecisionsThe disclosure of the names of pension recipients may assist members of the public in assessing the fairness of the current pension scheme. [...] Additionally, we are dealing with a very small number of names so that the public interest far outweighs what privacy interests there may be in withholding the identity of these MPs, let alone the simple matter of the number of MPs who purchased back their prior years of service. [...] The fact that the Requested Information deals with persons does not itself suffice to make the privacy interest paramount.
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6,342.
Brar v. Canada (Public Safety and Emergency Preparedness) - 2020 FC 729 - 2020-06-30
Federal Court DecisionsLet us see what the jurisprudence says about the role of designated judges when dealing with national security matters. [...] It was clearly in the interest of justice that an Amicus Curiae should be appointed by the Court to deal with the opposite point of view presented by the CSIS to support the Application for warrants [...] [...] Depending on the circumstances of an appeal, there may be one or many ex parte and in camera hearings that deal with the Minister’s confidentiality claims or the reasonableness of the decision on appeal.
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6,343.
Litman v. The King - 2024 TCC 58 - 2024-05-03
Tax Court of Canada JudgmentsTherefore if the fair market value of the residence was $350,000 or less, the actual fair market value is not relevant. [...] If the fair market value was greater than $350,000 and less than $450,000, the actual fair market value is relevant as the amount of the fair market value would reduce the new housing rebate that would otherwise be available. [...] If the fair market value of the residence was $450,000 or more, the actual fair market value is not relevant as no new housing rebate is available for properties with a fair market value within this range.
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6,344.
Butterfield v. Canada (Attorney General) - 2006 FC 894 - 2006-07-18
Federal Court DecisionsThe Applicant raises various arguments concerning breach of procedural fairness. [...] The TATC is required to deal with appeals in an expeditious manner. The record shows that there were a number of difficulties experienced in communicating with the Applicant, but I am satisfied [...] [77] Alternatively, if the matter is characterized as giving rise to an issue of procedural fairness, I am satisfied, for the reasons above, that the TATC committed no breach of procedural fairness.
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6,345.
Huang v. Canada (Citizenship and Immigration) - 2018 FC 940 - 2018-09-20
Federal Court Decisions; (ii) did the PRRA Officer err and deny procedural fairness by failing to hold an oral hearing? [...] [53] Whether a decision is procedurally fair must be determined on a case-by-case basis. [...] In all respects, the Officer met all procedural fairness requirements in dealing with Ms. Huang’s application.
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6,346.
Smith v. Canada (Attorney General) - 2018 FC 200 - 2018-02-21
Federal Court DecisionsRather, his submissions in relation to the FVRA focused on procedural fairness, which I will address next. [...] [37] Because this is an issue of procedural fairness, it is reviewable on a standard of correctness. [...] [51] I note that Mr. Smith characterizes the Board’s treatment of the Addendum as an issue of procedural fairness.
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6,347.
Brenneur v. The Queen - 2010 TCC 610 - 2010-11-30
Tax Court of Canada Judgments[11] The relevant portions of section 174 of the Act dealing with references provide as follows: [...] (2) Présentation de la demande — Une demande présentée en vertu du paragraphe (1) doit faire état : [...] I do not think it is fair to Mr. Batalha to make such an order, nor do I think it is either a realistic or an efficient way to proceed.
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6,348.
Watts v. The King - 2023 TCC 11 - 2023-01-25
Tax Court of Canada JudgmentsA person with whom the transferor was not dealing at arm’s length; 4. [...] The fair market value of the property must exceed the fair market value of the consideration given by the transferee. [...] Did the fair market value of the property exceed the fair market value of the consideration given by the transferee?
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6,349.
Caine v. Canada (Revenue Agency) - 2011 FC 11 - 2011-01-06
Federal Court DecisionsIn these circumstances, the Minister may use any criteria he chooses, as long as he abides by a general duty to act fairly in accordance with the rules of procedural fairness as developed in administrative law. [...] The Minister Observed the Principles of Natural Justice and Procedural Fairness [...] The argument is that a taxpayer cannot obtain tax deductions in a situation where a reasonable person, dealing at arms length with a landlord, would not have incurred those expenses.
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6,350.
Bellegarde v. Poitras - 2009 FC 968 - 2009-09-30
Federal Court Decisions[2] It is fair to say that consensus has recently been lacking among the members of the First Nation relating to its leadership. [...] However, Chief Desnomie objected to the process selected to create a Council of Elders as not every possible elder was informed that such a Council was being formed, nor were they informed as to why it was being formed (namely to deal with his removal). [...] [51] As noted above, there is no evidence that the rules of procedural fairness and natural justice do not apply to the Council of Elders.