11,315 result(s)
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6,576.
Davitt v. The Queen - 2004 TCC 133 - 2004-02-09
Tax Court of Canada Judgments(a) may prejudice or delay the fair hearing of the action, (b) is scandalous, frivolous or vexatious, or [...] [27] Paragraphs 114 to 134 deal with the Canada Pension Plan ("CPP"). [...] This Court's resources are better spent dealing with more worthy appeals.
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6,577.
Caron v. The Queen - 2003 TCC 794 - 2003-10-30
Tax Court of Canada Judgments[22] Counsel for the Respondent asked the Appellants to read the part of the Offering Memorandum and Limited Partnership Agreement (Tab 2 of Exhibit I‑1) at pages 71 et seq. dealing with the tax treatment of limited partners and the possibility that the at‑risk amount would not include the amount of the mortgage assumption [...] of the death of the taxpayer), to acquire other property in exchange for all or any part of the partnership interest, for greater certainty the amount or benefit to which the taxpayer is entitled under the agreement or arrangement shall be not less than the fair market value of that other property at that time, or [...] (f) by way of a guarantee, security or similar indemnity or covenant in respect of any loan or other obligation of the taxpayer, by the partnership or a person or partnership with whom or which the partnership does not deal at arm's length, for greater certainty the amount or benefit to which the taxpayer is entitled under
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6,578.
Korea Heavy Industries & Construction Co. Ltd. v. Polar Steamship Line - 2002 FCT 1041 - 2002-10-04
Federal Court DecisionsIn order to allow a fair amount, verification of current rates were made with a Government Travel Agency. [...] Requests made under items 2(b) and 2(c) are disallowed since they deal with third party issues. [...] [42] Claims under items 4(a) and 4(b) are also disallowed since they also deal with the third party issues.
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6,579.
Fremlin v. The Queen - 2002-05-24
Tax Court of Canada JudgmentsWe are continuing to attempt to deal with Chrysler Canada in that regard. [...] Tests have been developed, refined and repeated in order to give the process the appearance of rationality and objectivity but ultimately the judge deciding the matter must apply his own concepts of common sense and fairness. [...] He says that this was an illegal breach of his deal with Chrysler Credit.
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6,580.
Sun Construction Co. Ltd. v. Canada - 2001 FCT 447 - 2001-05-09
Federal Court DecisionsMr. Stamp denies the allegation and maintains the necessity of having two lawyers present to deal with the intricate issues involved. [...] "...when dealing with the costs consequences of an unaccepted offer that requires the receiving party to [...] dealing with a somewhat analogous provision under the Ontario Rules of Civil Procedure in the cases of Data General (Canada)
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6,581.
Animal Alliance of Canada v. Canada (Attorney General) - 2000-09-07
Federal Court of Appeal DecisionsI will deal with these three conditions in reverse order. The third Brunckhorst condition is that the evidence sought to be adduced must be practically conclusive of the appeal. [...] However, counsel for the respondents argued that Mr. Erasmus is purporting to give evidence dealing with Dene cultural and oral traditions that, in a trial, typically would be adduced through a historian or other expert witness. [...] Nor did Dene Nation consider seeking to adjourn the portion of the hearing dealing with the rights sought to be asserted on behalf of the Dene people, permitting the other issues to be decided first.
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6,582.
Grant v. The Queen - 2000-03-15
Tax Court of Canada Judgments[9] From this fairly obvious conclusion, I move to what is the real issue: was the property in the projects in which they were involved inventory held in the course of a business or an adventure in the nature of trade? [...] I shall deal with the viva voce evidence first. Whether property owned by a partnership is capital or inventory must be determined at the level of this partnership. [...] A great deal of the prospectus is devoted to income tax consequences, which are premised upon a capital gain being realized when the building is sold.
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6,583.
Romkey v. Canada - 1999-12-24
Federal Court of Appeal Decisions(a) does not deal with the individual at arm"s length, or (b) is the niece or nephew of the individual, [...] In view of that it is neither necessary nor desirable to deal with this aspect of the judgments below. [...] All that is required is that the husband should so deal with the property as to divest himself of it and vest it in his wife, that is to say, pass the property from himself to her.
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6,584.
Askar v. Canada (Minister of Citizenship and Immigration) - 1999-11-02
Federal Court Decisions[22] The Immigration Act (the Act) contains provisions dealing with abandonment of permanent residence and mechanisms for enforcement and determination of status. [...] I deal with these provisions: (a) section 24 of the Act deals with abandonment of permanent residence. [...] 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
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6,585.
Markovzki v. The Queen - 1998-08-07
Tax Court of Canada JudgmentsA trust is an equitable obligation, binding a person (who is called a trustee) to deal with property over which he has control (which is called trust property), for the benefit of persons (who are called the beneficiaries or cestuis que trust), of whom he may himself be one, and any of whom may enforce the obligation. [...] ...Marlowe-Yeoman is the owner, Marlowe-Yeoman is the one on the hook, Marlowe-Yeoman is the one that must deal with the people that owe them money, and consequently, these particular investors are one step removed... [...] A trustee has always been able to buy a beneficiary's interest, provided there is fair dealing...
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6,586.
Lake Petitcodiac Preservation Association Inc. v. Canada (Minister of The Environment) - 1998-06-09
Federal Court DecisionsThe purpose of the trial project is to manage a fairly significant change in the water level of Lake Petitcodiac for a period of six or seven months, from the spring to late fall of 1998 to study further a concept to partially restore the natural ecosystem of the river. [...] Under the memorandum of understanding among the government departments concerned three principal committees were created to deal with aspects of the concept and the trial project as the latter evolved. [...] [9] Counsel for the respondent Ministers thereafter requested a telephone conference to deal with appropriate disposition of the applicant's motion heard on April 6.
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6,587.
Sharafeddin v. Canada (Citizenship and Immigration) - 2022 FC 1269 - 2022-09-09
Federal Court DecisionsAs noted above such assessments are entitled to a great deal of deference on judicial review. [...] Moreover, Vavilov makes it clear such Officers are not required to deal with every submission: [...] Given this context and the nature of a visa application and refusal, the Court has recognized that the requirements of fairness, and the need to give reasons, are typically minimal: Khan at paras 31–32; Yuzer at paras 16, 20; Touré v Canada (Citizenship and Immigration), 2020 FC 932 at para 11.
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6,588.
Mudie v. Canada (Attorney General) - 2021 FCA 239 - 2021-12-09
Federal Court of Appeal DecisionsIndeed, it is fair to say that no stone has been left unturned during the three years Mr. Mudie’s application has spanned so far. [...] [21] It is to be hoped, however, that the Minister will take note of the applicant’s predicament and, no doubt that of many other vulnerable seniors who deal with Service Canada, with respect to their OAS pension applications. [...] [22] I am also of the view that the Appeal Division did not err in concluding that it could not deal with the December 2020 reconsideration decision.
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6,589.
Apotex Inc. v. Shire LLC - 2021 FCA 54 - 2021-03-11
Federal Court of Appeal Decisions[16] Although this appeal deals with a single discretionary decision, namely the award of costs, it involves, in essence, a series of discretionary decisions. [...] For these reasons, while the discretion to award a lump sum is broad, it is not a field day; the exercise of discretion is framed, in part, by considerations of judicial policy – the purpose of costs being a reasonable contribution to legal costs, fairness and predictability. [...] I would set aside the portion of the Federal Court’s judgment dealing with disbursements and remit the matter to the trial judge for reconsideration, including whether to remit the matter to an assessment officer on the basis of the record already filed.
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6,590.
Gurses v. Canada (Citizenship and Immigration) - 2021 FC 83 - 2021-01-25
Federal Court DecisionsMr. Gurses asserts the government’s perception stems in part from his business dealings in the textile industry with “Ismail,” who was suspected of being affiliated with the FETO. [...] Relying on this fact, and the expectation that Mr. Gurses instinctively would know, rather than having to memorize, the name of the company with which his own company allegedly did a great deal of business, the RAD found that Mr. Gurses inability to recall the name of Ismail’s company undermined the credibility of his [...] While I agree with the Respondent that procedural fairness is not in issue in so far as the invoices are concerned, I nonetheless agree with Mr. Gurses that the RAD’s analysis is flawed because it is based on the RAD’s speculative or unsupported view of what the invoices should contain.
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6,591.
Peshdary v. Canada (Attorney General) - 2018 FC 850 - 2018-08-21
Federal Court DecisionsHe ordered, on grounds of procedural fairness, that the accused receive the material that was before the judge who had issued the search warrants–the affidavit and any documents referred to in the affidavit. [...] It appears, therefore, that Atwal v Canada, [1988] 1 FC 107 (FCA), the only case cited to me that deals with a similar application, remains good law. [...] Here, we are dealing with a warrant issued by the Federal Court, a superior court.
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6,592.
Meberatu v. The Queen - 2017 TCC 211 - 2017-10-20
Tax Court of Canada Judgments[3] I will deal first with Ms. Meberatu’s claim for motor vehicle expenses. [...] [7] I will deal with Ms. Meberatu’s motor vehicle expenses in respect of each employer separately. [...] Given the uncertainty that I have concerning the expenses that she incurred, I feel this is a fair, if not generous, allocation.
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6,593.
Singh v. Canada (Citizenship and Immigration) - 2016 FC 1350 - 2016-12-07
Federal Court Decisions[8] Counsel for Mr. Singh argues that two paragraphs of the reasons deal with the issue of establishment and one paragraph deals with the best interests of the child. [...] In that case, the Supreme Court found that where procedural fairness imposes a duty on a decision-maker to give reasons, the inadequacy of those reasons is not a breach of natural justice.
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6,594.
Muzeka-Harasim v. Canada (Citizenship and Immigration) - 2016 FC 438 - 2016-04-20
Federal Court DecisionsIf admitted to Canada, [the father] will likely continue to require regular cardiologist review and follow-up and will likely require repeated hospital admissions for further investigations and treatment to deal with anticipated episodes of exacerbation of the heart failure. [...] This additional information was received on August 12, 2013, and on September 19, 2013, the parents received a letter from a medical officer entitled “procedural fairness.” The letter acknowledged receipt of several documents from the parents, including documents related to the father’s heart condition. [...] [22] The applicant asked the Court to certify the following question as being one of general importance: “What is the jurisdiction of the IAD when dealing with conflicting medical evidence in a medical inadmissibility appeal?
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6,595.
Noel v. Canada (Attorney General) - 2015 FC 1375 - 2015-12-10
Federal Court DecisionsAlternatively, if the SST-AD denies the Applicant’s appeal, he may seek judicial review of that decision, and the Respondent argues that it will be more expeditious, less expensive and in the interests of justice to deal with the application challenging the interlocutory decision on form of hearing at that time rather than [...] Concerns about procedural fairness or bias, the presence of an important legal or constitutional issue, or the fact that all parties have consented to early recourse to the courts are not exceptional circumstances allowing parties to bypass an administrative process, as long as that process allows the issues to be raised [...] Indeed, this result would be inconsistent with the position taken in the Respondent’s Written Representations on the present motion that, if the SST-AD denies the Applicant’s appeal, he may seek judicial review of that decision, and it will be more expeditious, less expensive and in the interests of justice to deal with the
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6,596.
Tremblay v. Orio Canada Inc. - 2013 FCA 225 - 2013-09-25
Federal Court of Appeal DecisionsQ. O.K. And did I understand correctly from your response that all of your dealings with Mr., with Orio Canada, were governed by the spirit of that clause, the spirit and the letter of that clause? [...] [18] The purpose of the Copyright Act is to strike a fair balance between the public interest in the creation and dissemination of works of the arts and the intellect, on the one hand, and obtaining a just reward for the creator, on the other hand: CCH Canadian Ltd. v. Law Society of Upper Canada, 2004 SCC 13, [2004] 1 [...] [20] Subsections 13(4) and 13(7) of the Copyright Act deal with the transfer of a property right: Robertson v. Thomson Corp., 2006 SCC 43, [2006] 2 S.C.R. 363 at para. 56, citing Ritchie v. Sawmill Creek Golf & Country Club Ltd. (2004), 35 C.P.R. (4th) 163 at para. 20.
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6,597.
Ulloa Mejia v. Canada (Citizenship and Immigration) - 2012 FC 980 - 2012-08-10
Federal Court Decisions[19] The Applicants’ submissions are fairly similar in all three applications, particularly their submissions about the second PRRA and the deferral request. [...] The second PRRA Officer was dealing with a matter that was already considered in the refugee decision, and it was not unreasonable to find that the Applicants had not provided sufficient new evidence to justify a different finding. [...] It argues that judicial economy favours declining to deal with the matter.
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6,598.
Teganya v. Canada (Citizenship and Immigration) - 2012 FC 42 - 2012-01-12
Federal Court Decisions13. The certified question deals with subsection 97(1). The relevant portions of subsection 97(1) provide: [...] “Much as it is a matter still within Canadian jurisdiction, and subject to further appeal, it is a positive step in our collective endeavor as community of nations to deal with every detail that would help bring perpetrators of Genocide to justice and deny them safe haven anywhere in the world,” Ngoga said. [...] He concludes that the Applicant’s fear of seeing his basic rights to a free and fair trial denied and his life endangered were he to be returned to Rwanda to be credible and reasonable.
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6,599.
Cornejo Arteaga v. Canada (Citizenship and Immigration) - 2010 FC 868 - 2010-09-03
Federal Court Decisions[3] The Board’s Refugee Protection Division summoned the applicant to a hearing on June 22, 2009, to deal with his refugee claim. [...] [9] Given that an extension of time is a condition precedent to the consideration of the application for judicial review, I will deal with that issue first. [...] [10] Parliament has imposed a fairly short period of time for filing an application for leave and judicial review.
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6,600.
Suzanne Sterling-Ross v. The Queen - 2009 TCC 525 - 2009-10-16
Tax Court of Canada Judgments[7] The hearing then proceeded to deal with the GST appeal, with Ms. Ross being informed that the income tax matter was conceded in its entirety. [...] As it was under the informal procedure, however, I have decided to deal with it as best I can. [...] [29] Mr. Arner testified that, after a fairly lengthy review of the material presented, he had concluded that the vast majority of the claims were for personal items that were unconnected with a land development business and that some of the claims appear to have been fabricated or inflated.