11,309 result(s)
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676.
Warren v. The Queen - 2008 TCC 674 - 2008-12-12
Tax Court of Canada Judgments(c) a person with whom the person was not dealing at arm’s length, the following rules apply: [...] (i) the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and [...] The terms “implied”, “resulting” and “constructive” trusts have caused a good deal of confusion in the law of trusts, ...
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677.
Nguyen v. The Queen - 2008 TCC 401 - 2008-07-14
Tax Court of Canada Judgments...Fair market value has often been referred to as a question of fact. [...] In fair market value cases, the judge must apply the legally accepted definition of fair market value to the facts found from the evidence adduced before him. [...] It is apparent that CAAS did not deal in individual pieces and that the program centered around volume purchases.
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678.
Hutchinson v. Canada (Minister of Environment) - 2000-10-26
Federal Court Decisions[20] The applicant also submits that she was denied procedural fairness. [...] [34] I now propose to deal with Issue 4(a). Was the applicant denied procedural fairness as a result of a failure to [...] A new investigator should be appointed to deal with the complaint. [41] In light of the decision I have reached on Issue 4(a), it is not necessary that I rule
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679.
Utovac v. Canada (Treasury Board) - 2006 FC 643 - 2006-05-29
Federal Court Decisions[17] In the present review, the Applicant submits that the Committee breached its duty of fairness by failing to grant him an opportunity to respond to management's answers to questions that deal with the relationship of his work to the overall management of the OAS and CPP programs. [...] They deal only with those characteristics that can be defined and distinguished and that are useful in determining the relative values of jobs. [...] (i) a provision of a statute, or of a regulation, by-law, direction or other instrument made or issued by the employer, dealing with terms and conditions of employment, or
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680.
Baron v. Canada (Attorney General) - 2023 FC 1177 - 2023-08-30
Federal Court Decisions[21] Vavilov does not deal directly with issues of procedural fairness, and the approach to be taken in this respect in the context of an application for judicial review therefore remains unchanged (Vavilov at para 23). [...] [24] It should be borne in mind that issues of procedural fairness and the duty to act fairly are not concerned with the merits or the content of a decision, but rather the process followed. [...] Everything in the first-review letters therefore suggests that the second review will deal only with the ineligibility criterion applied by the CRA in its first review decision.
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681.
Exeter v. Canada (Attorney General) - 2012 FCA 119 - 2012-04-20
Federal Court of Appeal Decisions[25] In my view, the Judge made no error in her appreciation of the relevance of the settlement agreement to the reasonableness of the Commission’s decision not to deal with Ms. Exeter’s complaint. [...] As a matter of law, the settlement agreement was a relevant consideration to the Commission’s decision not to deal with Ms. Exeter’s complaint (see Gee v. Canada (Minister of National Revenue), 2002 FCA 4, 284 N.R. 321). [...] I am satisfied that no breach of procedural fairness occurred in this regard.
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682.
Spence v. Canada (Revenue Agency) - 2010 FC 52 - 2010-01-19
Federal Court DecisionsA high degree of deference is to be afforded when dealing with findings of fact and discretionary decisions. [...] The Act contains several provisions referred to as the “fairness provisions” or the “fairness package”, which in effect allow tax authorities to grant relief against the operation of certain provisions of the Act. Subsection 220(3.1) is a fairness provision and in particular, provides the Minister with the discretion to [...] [33] Because of my findings on this issue, I need not deal with the other issues.
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683.
Gilchrist v. Canada (Treasury Board) - 2005 FC 1322 - 2005-09-27
Federal Court Decisionsa provision of a statute, or of a regulation, by-law, direction or other instrument made or issued by the employer, dealing with terms and conditions of employment, or [...] In the interests of fairness for all concerned, we intend to establish a de novo Classification Grievance Committee without delay. [...] This was a breach of natural fairness. This Court can, under sections 18 and 18.1 Federal Courts Act, intervene.
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684.
Vlad v. Canada (Minister of Citizenship and Immigration) - 2004 FC 260 - 2004-02-20
Federal Court DecisionsIn 1997 or 1998, he says that his direct superiors advised him to "use discretion" when he checked cars, and to "close his eyes" when dealing with high-ranking people. [...] [17] The first issue raised by Mr. Vlad is one of procedural fairness. [...] [20] Mr. Vlad contends that he was denied a fair hearing as a result of the actions of the Board members.
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685.
Williams v. Canada (Minister of Citizenship and Immigration) - 2002 FCT 1306 - 2002-12-23
Federal Court DecisionsIn addition, the applicant has not shown any evidence that would suggest that he has been denied natural justice or fairness in his dealings with the respondent or the IAD. The panel also considered all the evidence before it including the Canadian born child but refused to reopen the appeal. [...] e) whether the applicant has been denied natural justice or fairness in his dealings with the Immigration Department or the Appeal Division. [...] [34] Nonetheless, I will address the fifth element listed in Plummer; namely, that of procedural fairness.
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686.
Murphy v. The Queen - 1998-01-21
Tax Court of Canada Judgments[...] (c) a person with whom the person was not dealing at arm’s length, [...] (i) the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and [...] The Appellant did not dispute the fact that he and Mr. Zaruk were not dealing with each other at arm’s length.
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687.
Roxboro Excavation Inc. v. M.N.R. - 1999-01-22
Tax Court of Canada Judgments[9] In exercising their respective responsibilities, the Théorêt brothers had a fair degree of independence and managed their own areas of activity quite freely. [...] [38] Furthermore, it is fairly common to see co-shareholders who, because of their status, discipline themselves in the interest of the company in which they are shareholders. [...] They received fair and reasonable compensation for the work they performed, and that work was subject to the company’s genuine power to control.
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688.
Lapierre v. The Queen - 2012 TCC 299 - 2012-09-11
Tax Court of Canada Judgments(i) the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and [...] iii. a person with whom the transferor was not dealing at arm’s length. [...] 4) The fair market value of the property transferred must exceed the fair market value of the consideration given by the transferee.
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689.
Wang v. Canada (Minister of Citizenship and Immigration) - 2002 FCT 146 - 2002-02-08
Federal Court DecisionsHer qualifications to do so are matters to be assessed by her employer, not for assessment by the Court in dealing with an application for judicial review. [...] Alleged breach of procedural fairness [24] The applicant alleges other errors by the visa officer, but of these, in my view, only the allegation of a breach of procedural fairness raises a serious issue. [...] [29] Since I find the visa officer erred in ignoring relevant information, and in considering irrelevant evidence, I need not finally determine whether the conduct of the interview constituted a breach of procedural fairness in dealing with the applicant.
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690.
Gerard Jones v. Canada (Attorney General) - 2007 FC 386 - 2007-04-13
Federal Court DecisionsI also conclude that the applicant’s right to procedural fairness was breached. [...] It took seven and six years respectively to deal with those grievances. [...] [91] The applicant was entitled to a fair hearing. That did not happen.
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691.
Canada (Attorney General) v. Clayton - 2018 FC 436 - 2018-05-02
Federal Court DecisionsD. Did the Majority’s Award Deal with an Issue that was not Within the Submission to Arbitration Made under Chapter Eleven of NAFTA? [...] [91] It is fair to say that the decision of the majority in this case has attracted a great deal of negative commentary from the dissenting arbitrator, the academy and the State Parties themselves. [...] D. Did the Majority’s Award Deal with an Issue that was not Within the Submission to Arbitration Made under Chapter Eleven of NAFTA?
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692.
Shahid v. Canada (Citizenship and Immigration) - 2021 FC 1335 - 2021-12-01
Federal Court DecisionsPart 2 of the IRPA deals with refugee protection and is divided into three divisions. [...] Division 1 deals with “Refugee Protection, Convention Refugees and Persons in Need of Protection”, Division 2 deals with “Convention Refugees and Persons in Need of Protection”, and Division 3 deals with “Pre-removal Risk Assessment”. [...] [48] The Manual deals with: i. notice; ii. the inclusion of all issues of fact in the notice, stating that:
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693.
Pigeau v. The Queen - 2009 TCC 582 - 2009-10-26
Tax Court of Canada Judgments[11] It is the taxpayer’s position that section 79 of the Income Tax Act (the “Act”) dealing with foreclosures, et cetera, deems his proceeds of the 2001 sale to be the approximately $58,900 owing to the bank under the mortgage. [...] [12] It is the Crown’s position that the Act deems the taxpayer’s proceeds of his 2001 sale to his grandfather to be the property’s fair market value at the time because it was a sale to a related party for less than fair market value. [...] [14] Let me first deal with section 79. By its terms section 79 only applies if a property is acquired by a lender as a consequence of a taxpayer’s default.
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694.
Paroski v. The Queen - 2004 TCC 8 - 2004-01-08
Tax Court of Canada Judgments(c) a person with whom the person was not dealing at arm's length, the following rules apply: [...] (ii) the transferor and transferee do not deal at arm's length; (iii) there is no consideration (or inadequate consideration) flowing from the transferee to the transferor; and [...] The Appellants admit that they and their son Michael do not deal at arm's length.
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695.
Lebel v. M.N.R. - 2000-11-07
Tax Court of Canada JudgmentsIn short, bodies exercising administrative functions clearly have a duty to act fairly. . . . [...] In any case, I find the procedure followed by the appeals officer to have been fair. [...] . . . (c) subject to paragraph (d), employment where the employer and employee are not dealing with each other at arm's length and, for the purposes of this paragraph,
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696.
Johal v. Canada (Revenue Agency) - 2008 FC 1397 - 2008-12-18
Federal Court DecisionsAt paragraph 23, the Court of Appeal states that there must be a remedy that can deal “meaningfully and effectively with the substance of the employee’s grievance.” [...] (a) where there is another administrative procedure provided by or under any Act of Parliament to deal with his specific complaint such procedure must be followed, [...] Justice Dawson found that the then recourse mechanism by means of an “Individual Feedback”, complied with the requirements of procedural fairness.
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697.
Kruger Incorporated v. The Queen - 2015 TCC 119 - 2015-05-26
Tax Court of Canada JudgmentsI am not surprised that Kruger, in particular in view of its extensive dealings in derivatives, felt odd man out. [...] CGE argued it always used this method in dealing with its current obligations in U.S. currency. [...] The purchaser of an option contract has acquired property to deal with as it wishes on maturity.
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698.
Maheu v. IMS Health Canada - 2003 FCT 647 - 2003-05-27
Federal Court Decisions(2) It must be a fair question. (3) There must be a bona fide intention of directing the question to the issue in the proceeding or to the credibility of the witness." [...] [13] Questions 3, 4 and 7 are in connection with documents: I will deal with those later. [...] In that the Applicant requested costs, it is only fair that the Respondent now have its costs, payable at the end of the day.
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699.
7687567 Canada Inc. v. Canada (Foreign Affairs and International Trade Canada) - 2013 FC 1191 - 2013-11-26
Federal Court DecisionsHer affidavit explains at length Mr. Giroux’s decision dated February 20, 2013 (see paragraph 66, as well paragraphs 43 et seq. dealing with the applicant). [...] However, in the interests of transparency and thoroughness, I will nevertheless deal with the second question. [...] Such guidelines allow the agency in question to deal with a specific problem proactively and help applicants affected by that problem predict how the agency will likely deal with it (Thamotharem v Canada (Minister of Citizenship and Immigration), 2007 FCA 198 at paras 55 and 57, [2007] FCJ No. 734 [Thamotharem]).
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700.
Young v. Canada - 1997-12-04
Federal Court DecisionsIt seems unusual that an [sic] major accounting firm would have a partner that is very sick deal with a file on a 100% basis. [...] Mrs. Wong referred to my letter re: the fairness package legislation. [...] Mrs. Wong said that the Fairness Committee did not want any connection between the Fairness Committee decision and the settlement of the Notice of Objection.