11,315 result(s)
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7,026.
El-Hennawy v. The Queen - 2000-02-15
Tax Court of Canada JudgmentsSpecifically, new units constructed in 1990 and thereafter were not subject to controls and landlords were allowed to charge rent for these units at fair market value. [...] As well in 1982, he founded a real estate and investment company, MIG Mississauga Ontario, through which he has been involved in a number of projects.[10] It is fair to say that the Appellant is an experienced businessman knowledgeable in the real estate field. [...] The tax system has every interest in investigating the bona fides of a taxpayer's dealings in certain situations, but it should not discourage, or penalize, honest but erroneous business decisions.
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7,027.
Gheorghiu v. Canada (Minister of Citizenship and Immigration) - 2000-01-28
Federal Court Decisions[11] The defendant submitted that this Court should simply consider the evidence before the citizenship judge and should reject any other additional evidence, except for considerations of natural justice or procedural fairness. [...] The Court has developed three different tests dealing with the concept of residence. [...] Justice and fairness, both for the citizenship applicants and the Minister, require some continuity with respect to the standard of review while the current Act is still in force and despite the end of the de novo trials.
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7,028.
Cole v. The Queen - 1999-05-20
Tax Court of Canada Judgments(a) may prejudice or delay the fair hearing of the action, (b) is scandalous, frivolous or vexatious, or [...] 1. The Appellant's pleadings of alleged infringements of his subsection 2(b) and section 8 rights under the Canadian Charter of Rights and Freedoms as well as alleged infringements of his subsection 1(b) rights under the Canadian Bill of Rights may prejudice or delay the fair hearing of the action. [...] In Greenberg's Express (alleged selection for audit on the basis of taxpayers' ties to organized crime) and Foxman v. Renison [80-2 USTC ¶ 9512], 625 F. 2d 429 (2d Cir.), cert. denied, 449 U.S. 993 (1980) (allegation of selection on the basis of the IRS agent's dislike of dentists who deal with Medicaid patients), even the
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7,029.
Society of Composers, Authors and Music Publishers of Canada v. Canadian Assn. of Broadcasters - 1999-03-19
Federal Court of Appeal DecisionsThere is no doubt that a fair and reasonable approximation of the market price is a possible rational basis for setting a tariff. [...] The CAB submits that the Board is entitled to a high degree of appellate deference, since it is an expert tribunal dealing with complex matters within its core competence which are better understood by it than an appellate court; thus, the standard of review is "patent unreasonableness". [...] morale dont l'activité est d'octroyer des licences pour l'exécution, au Canada, d'oeuvres musicales ou dramatico-musicales est tenue de déposer périodiquement au Bureau du droit d'auteur le répertoire de toutes les oeuvres musicales et dramatico-musicales d'exécution courante qui peuvent faire l'objet d'une licence.
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7,030.
Nguyen v. Canada (Citizenship and Immigration) - 1997-04-09
Federal Court DecisionsI have considered the evidence upon which these findings were made, and cannot see how on its fair interpretation, the Appeal Division arrived at its conclusions. [...] PRESIDING MEMBER: Well -- and moreover, Counsel, if I am right, then probably we spent quite a good deal of time on this. [...] As a result, I find that the failure to do so is a reviewable error which has a serious impact upon the perception of the fairness of the entire decision.
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7,031.
Mony v. The King - 2022 TCC 120 - 2022-10-27
Tax Court of Canada JudgmentsThe fair market value (FMV) of these shares was $985,728, and their adjusted cost base (ACB) was $1,242. [...] (a) at the time of the transfer the fair market value of the transferred property did not exceed the fair market value of the property received by the transferor as consideration for the transferred property; [...] (B) the rate that would, having regard to all the circumstances, have been agreed on, at the time the indebtedness was incurred, between parties dealing with each other at arm’s length,
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7,032.
Agudelo v. Canada (Citizenship and Immigration) - 2022 FC 355 - 2022-03-16
Federal Court Decisions[2] The applicant submitted that the simultaneous translation at the RPD hearing was inadequate and constituted a breach of procedural fairness. [...] [31] I will not deal with the respondent’s submission that the applicant should have raised the issues about the translation at the hearing before the RPD. I prefer to resolve this application by addressing the interpretation issues raised by the applicant on their merits. [...] [43] In my view, there are no procedural fairness issues arising from these minor errors.
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7,033.
5652210 Manitoba LTD. v. Kielbowicz - 2015 FC 509 - 2015-04-21
Federal Court DecisionsThe referee refused the objection, noting that he had no current ties to that firm and had no dealings with the Applicant, and that Mr. Boudreau himself had proceeded for two days without any objection. [...] A. Did the referee breach procedural fairness? B. Did the referee exceed his jurisdiction or make unreasonable findings? [...] A. Did the referee breach procedural fairness? [31] The Applicant makes six allegations with respect to procedural fairness.
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7,034.
Chandidas v. Canada (Citizenship and Immigration) - 2013 FC 258 - 2013-03-08
Federal Court Decisions[32] I agree with the respondent that there was no breach of procedural fairness arising from the failure to consider the results of the IME. [...] [40] I agree that there was no breach of procedural fairness arising from the officer’s failure to disclose his concerns, or his conclusions, arising from Dr Truong’s letter. [...] Rather, the interests of the child must be "well identified and defined" (Legault, at para. 12) and "examined ... with a great deal of attention" (Legault, at para. 31).
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7,035.
Waycobah First Nation v. Canada (Attorney General) - 2010 FC 1188 - 2010-11-26
Federal Court Decisionsle gouverneur en conseil peut faire remise de toutes taxes ou pénalités, ainsi que des intérêts [...] When considered together, these factors militate for a duty of fairness at the lower end of the scale. [...] This was sufficient to satisfy the duty of procedural fairness in the context of s. 23(2) of the Act.
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7,036.
Charkaoui, Re - 2008 FC 765 - 2008-06-19
Federal Court DecisionsThere is no infringement of procedural fairness that cannot be remedied (if such is the case). [...] So there can be no harm in such circumstances and if there was an infringement of procedural fairness it would be neutralized. [...] Mr. Justice Pelletier, on behalf of the Court of Appeal, was of the view that Mr. Charkaoui “. . . has failed to convince me that his right to procedural fairness was breached or, if there was such a breach, that it would entitle him to a stay of the inadmissibility proceedings.
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7,037.
Chang Lee v. Canada (Citizenship and Immigration) - 2008 FC 614 - 2008-05-15
Federal Court Decisions[18] The proper standard of review for denial of procedural fairness is correctness. [...] [19] Procedural fairness also requires that there be no reasonable apprehension of bias. [...] [48] The Applicant argues that section 3 of the Citizenship Act deals with the conferring of citizenship.
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7,038.
Canadian National Railway Company v. Canada (Attorney General) - 2020 FC 1119 - 2020-12-04
Federal Court Decisionsa) pourvoir à la sécurité et à la sûreté du public et du personnel dans le cadre de l’exploitation ferroviaire et à la protection des biens et de l’environnement, et en faire la promotion; [...] [23] Section V of Subpart D (Track Structure) deals specifically with Rail Joints. [...] [24] Finally for present purposes, Subpart F of the Track Safety Rules deals with track inspections.
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7,039.
Doshi v. Canada (Attorney General) - 2018 FC 710 - 2018-07-09
Federal Court DecisionsFor example, it empowers Health Canada to recall certain drugs or to mandate further testing of drugs, but it does not deal with the process Health Canada is using when approving new drugs. [...] These provisions deal separately with what they call “trade secrets” and what could be called regulatory data. [...] [54] However, Article 1711 deals separately with regulatory data, which apparently includes clinical trial reports.
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7,040.
Prophet River First Nation v. Canada (Attorney General) - 2017 FCA 15 - 2017-01-23
Federal Court of Appeal DecisionsHe determined that matters relating to procedural fairness as well as the issue of whether there is a duty to consult and the extent of that duty ought to be reviewed under the correctness standard. [...] [53] Reference is also made at this juncture to the TLUS methodology report (TLUS Report) that deals with the data collected and the method used. [...] [55] In addition, it appears from the CAR dated September 7, 2014 that the Prophet River First Nation exercises it Treaty 8 rights at a fair distance away from the Site C Project:
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7,041.
Edison Transportation, LLC v. The Queen - 2016 TCC 80 - 2016-04-06
Tax Court of Canada JudgmentsSection IV of the said Agreement deals with compensation and contains the following terms: [...] Clearly, iTransit staff accompanied the Appellant to Chicago to hold fairs to attract drivers for the buses they would be using for the Olympics. [...] In dealing with the CRA, Hubbell, the accountant for the Appellant, sent responses and made representations to the affect that the fee essentially consisted of $400,000 for support services and $2.1M for commissions.
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7,042.
Martin-Ivie v. Canada (Attorney General) - 2013 FC 772 - 2013-07-10
Federal Court DecisionsIt had also agreed to provide additional training to the BSOs on how to deal with dangerous individuals they might encounter at the border.) [...] (2) L’employé ne peut invoquer le présent article pour refuser d’utiliser ou de faire fonctionner une machine ou une chose, de travailler dans un lieu ou d’accomplir une tâche lorsque, selon le cas : [...] g. Details of the training provided to the BSOs on how to deal with dangerous individuals; and
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7,043.
Irvine v. Canada (Attorney General) - 2012 FC 1370 - 2012-11-27
Federal Court DecisionsThe issue at hand deals with factual disputes and the interpretation of the RCMP of its own internal policies. [...] As stated in Dunsmuir at paragraph 51, when dealing with questions of fact, discretion, and policy, deference should apply. [...] (3) Ne peut faire l’objet d’un grief en vertu de la présente partie une nomination faite par le commissaire à un poste visé au paragraphe (7).
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7,044.
Genpharm Inc. v. Canada (Minister of Health) - 2003 FC 1148 - 2003-10-03
Federal Court DecisionsThe PM (NOC) Regulations provide a complete regime to deal with a patent that may be ineligible for listing. [...] (3) Sous réserve du paragraphe (4), la personne qui soumet une liste de brevets doit le faire au moment du dépôt de la demande d'avis de conformité. [...] The applicant argues that the failure to act on this promise is a denial of procedural fairness.
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7,045.
Norac Systems International Inc. v. Prairie Systems And Equipment Ltd. - 2002 FCT 337 - 2002-03-25
Federal Court DecisionsIt is important that the patent system be fair as well as predictable in its operation. [...] Binnie J., speaking for the court once again, held that the first task of a judge dealing with a patent claim was to construe the patent. [...] The public is [page1054] entitled to rely on the words used provided the words used are interpreted fairly and knowledgeably.
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7,046.
Carry The Kettle First Nation v. Kennedy - 2021 FC 462 - 2021-05-20
Federal Court DecisionsThe Tribunal would be well-advised to adopt principles of procedural fairness in the hearing of the appeals. [...] There are two key aspects to achieving procedural fairness; The right to be heard and the right to make representations where a decision represents one’s interests (Tsetta v The Band Council of the Yellowknives Dene First Nation 2014 FC 396 at paragraph 39). [...] I retain jurisdiction over this matter to deal with any issues that may arise from this Judgment and Reasons.
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7,047.
Poundmaker Cree Nation v. Canada - 2017 FC 447 - 2017-05-05
Federal Court DecisionsGiven the centrality of historical background to the issues in this case, a statement of defence will assist the Court in determining the extent to which there is an agreement or disagreement as to the accuracy of the historical narrative and duties, thereby saving time and resources by not dealing with uncontentious [...] Part 5.1 of the Rules deal with class proceedings. As to the time for service and filing of a notice of motion for the certification of a proceeding as a class action, in the case of an action, Rule 334.15(1) states that motions shall be made returnable no later than 90 days after the later of: (a) the day on which the last [...] i) would fairly and adequately represent the interests of the class,
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7,048.
Lukács v. Natural Sciences and Engineering Research Council of Canada - 2015 FC 267 - 2015-03-03
Federal Court Decisions[20] Applications for judicial review are intended to be summary proceedings, and motions to strike Notices of Application add to the cost and time required to deal with such matters. [...] [40] I also cannot accept Dr. Lukács’ argument that once the OIC has delivered a report, even if that report only deals with a portion of an access complaint, it is functus officio and loses jurisdiction over a matter. [...] (2) Le paragraphe (1) n’oblige pas le responsable de l’institution fédérale à faire état de l’existence du document demandé.
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7,049.
Apotex Inc. v. H. Lundbeck A/S - 2012 FC 414 - 2012-04-11
Federal Court DecisionsI did, however, hold that Lundbeck’s counterclaim, seeking a declaration that Apotex’s proposed escitalopram product would infringe the patent and a quia timet injunction were fair and appropriate, given that the issue of whether or not the proposed product was infringing had been put into play by Apotex itself in seeking a [...] [37] As for the last condition, I will deal with it in the context of dealing with Apotex’s motion for bifurcation. [...] [47] I have, in that determination, taken into consideration the fact that the extent of the infringement is fairly limited, that the amounts at stake, while not insignificant, are comparatively small, and that the timeframe in which the alleged infringement took place is both short and recent.
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7,050.
Simard v. The Queen - 2009 TCC 131 - 2009-03-06
Tax Court of Canada JudgmentsThis Court must be interested in fairness and in justice and it appears to me that those objectives are better served by this case proceeding in the normal fashion. [...] . . . 6 The applicant said that it was not until June 1998 that he learned from Revenu Québec's collections unit that his dealings with Mr. Bois had been audited in 1996, that he had been assessed in August 1996 and that he owed about $35,000. [...] Subsection 335(5) deals with the affidavit evidence of an officer with respect to the nature and contents of a document.