11,315 result(s)
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7,076.
Douglas Zeller and Leon Paroian Trustees of the Estate of Margorie Zeller v. The Queen - 2008 TCC 426 - 2008-07-30
Tax Court of Canada JudgmentsMichael Ouellette described these brokers as migratory in that they worked with the expediting company that could give them the best deal or the most work. [...] The size premium reflects issues that small companies, as opposed to publicly traded companies, face in accessing capital and dealing with competition in the market. [...] [44] In dealing with maintainable earnings, the Dunham Report also considered that the 10% interest paid on shareholder loans was excessive and therefore made adjustments in its calculations.
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7,077.
Doucet v. Canada - 2004 FC 1444 - 2004-10-19
Federal Court DecisionsSo, it would appear from the evidence that demand for services and communications in French from the RCMP was an established and a fairly common occurrence, even though it has not been studied, according to the Defendant's witnesses. [...] 58 Fourth, an appropriate and just remedy is one that, after ensuring that the right of the claimant is fully vindicated, is also fair to the party against whom the order is made. [...] Under such circumstances, defining the "significant demand" in terms of the demographics of the detachment's location is clearly inadequate, since the RCMP is expected not only to deal with residents of the area, but also to serve all non-residents who use the highway.
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7,078.
Canada (Citizenship and Immigration) v. Li - 2010 FCA 75 - 2010-03-17
Federal Court of Appeal Decisions99. (3) Celle de la personne se trouvant au Canada se fait à l’agent et est régie par la présente partie; toutefois la personne visée par une mesure de renvoi n’est pas admise à la faire. [...] [34] It is important to remember that the Li brothers are the ones who know the most about their business dealings. [...] [49] The argument that the PRRA officer erred in applying section 98 to section 96, which deals with refugee protection, but in not applying it to section 97, which deals with persons in need of protection, is of a similar nature.
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7,079.
Canada v. United Parcel Service Canada Ltd. - 2008 FCA 48 - 2008-02-07
Federal Court of Appeal Decisions(the Act) and the provisions of Division III of Part IX of the ETA dealing with imported goods. [...] [16] There is merit to the argument that in fairness the appellant should be entitled to recover the overpayments. [...] Furthermore, UPS has not brought itself within the provisions of the ETA dealing with refunds.
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7,080.
Double N Earth Movers Ltd. v. Canada - 1998-07-17
Federal Court DecisionsIf the Act is directed to dealing with matters affecting everybody generally, the words used have the meaning attached to them in the common and ordinary use of language. [...] It is a word in fairly common usage, employed here in a Schedule to a regulation of a statute which is applicable to all corporations which may be entitled to claim capital cost allowance on various of its assets. [...] Q. Would these plans deal with the management of the overburden layers as you find them?
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7,081.
Gemak Trust v. Jempak Corporation - 2022 FCA 141 - 2022-08-04
Federal Court of Appeal DecisionsThe Federal Court thus concluded “Dr. Frankenbach failed to provide fair, objective and non-partisan opinions, which ended up tainting her entire evidence”. [...] [73] The Court must also proceed with care in dealing with motions for summary judgment, as the effect of the granting of summary judgment will be to preclude a party from presenting any evidence at trial with respect to the issue in dispute. [...] The Federal Court thus concluded “Dr. Frankenbach failed to provide fair, objective and non-partisan opinions, which ended up tainting her entire evidence”, with the result that the Court ascribed “little or no weight to her testimony”.
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7,082.
Canada (Attorney General) v. Ortis - 2022 FC 477 - 2022-04-08
Federal Court DecisionsDuring the time period covered by counts 1 to 4, Mr. Ortis was a civilian member of the RCMP and the Officer-in-Charge of the Operations Research section (“OR”) dealing with national security. [...] Since the underlying proceeding is a criminal trial, Mr. Ortis’s right to a fair trial is engaged and must be given careful consideration by this Court. [...] Indeed, it is fair to say that disclosure of the information Mr. Ortis seeks to be able to use to support this argument would be highly injurious to national security.
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7,083.
Sidhu v. Canada (Citizenship and Immigration) - 2019 FCA 169 - 2019-06-07
Federal Court of Appeal Decisionsa) le cas échéant, faire part à l’agent de ce qui suit : (i) the foreign national has become a spouse or common-law partner or has ceased to be a spouse, common-law partner or conjugal partner after the visa was issued, or [...] [21] Section 42 of the Act deals with the treatment of foreign national family groups. [...] [24] Finally, section 10 of the Regulations deals with the form and content of applications.
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7,084.
Total Energy Services Inc. v. The Queen - 2019 TCC 112 - 2019-05-09
Tax Court of Canada Judgmentsb) that the purpose of the SIFT legislation proposing a distribution tax was to restore the balance and fairness to the federal tax system by effecting income tax neutrality on business profits earned by corporations and income trusts; and [...] I will only deal with this one requested document here and will address each of the other documents individually below. [...] None of the documents being requested deal with the Appellant, nor were they created in the course of the audit of the Appellant.
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7,085.
Canada (Citizenship and Immigration) v. Hanjra - 2018 FC 208 - 2018-02-23
Federal Court DecisionsEven courts will decline to review solicitor-client documents to adjudicate the existence of privilege unless evidence or argument establishes the necessity of doing so to fairly decide the issue. [...] They are worded broadly enough to enable the IAD, if required, to deal with matters on an ex parte basis and to craft orders governing access to documents in accordance with the laws relating to privilege. [...] (2) Each Division shall deal with all proceedings before it as informally and quickly as the circumstances and the considerations of fairness and natural justice permit.
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7,086.
Bemister v. Canada (Attorney General) - 2017 FC 749 - 2017-08-01
Federal Court Decisions● The Partners Committee to be mandated to develop recommendations for approval by the Treasury Board on changes to the terms of the PSHCP to deal with cost pressures and other matters; and [...] Both of these cases are in the union context and deal with rights pursuant to a collective agreement. [...] [103] In this case, the distinction made does not undermine the “presumption upon which the guarantee of equality is based” (see Corbière at para 16) and it was appropriate in order to maintain a plan that is fair, competitive and sustainable which all the while respects Canadian taxpayers’ dollars.
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7,087.
Tawa Developments Inc. v. The Queen - 2011 TCC 440 - 2011-09-22
Tax Court of Canada Judgments[19] Dividend refunds are distinguishable from general refunds of overpaid tax, but the similarities in the amendments of the provisions dealing with those two types of refunds are notable. [...] 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.[18] [...] 12 The provisions of the Income Tax Act must be interpreted in order to achieve consistency, predictability and fairness so that taxpayers may manage their affairs intelligently.
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7,088.
Canada (Citizenship and Immigration) v. Takla - 2009 FC 1120 - 2009-11-02
Federal Court DecisionsJustice 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. [...] . . . On one hand, we are dealing with a statutory right of appeal pursuant to s. 149 of the Act. On the other hand, we are dealing with an appeal from a highly specialized tribunal on an issue which arguably goes to the core of its regulatory mandate and expertise. [...] The issues of jurisdiction, procedural fairness and natural justice raised in these appeals are nonetheless reviewed against the correctness standard in accordance with the principles outlined in Dunsmuir.
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7,089.
Alberta Wilderness Association v. Canada (Environment) - 2009 FC 710 - 2009-07-09
Federal Court Decisionsb) une désignation des menaces à la survie de l’espèce et des menaces à son habitat qui soit compatible avec les renseignements fournis par le COSEPAC, et des grandes lignes du plan à suivre pour y faire face; [...] Exceptions to the rule may be justified where extrinsic evidence is relevant to an allegation concerning defects in procedural fairness or jurisdictional error. [...] Despite the fact that the provisions of the Federal Courts Rules dealing with expert evidence appear under Part 4 dealing with actions, there is precedent for the admission of expert evidence in judicial review proceedings relating to matters of a scientific nature: Abbott Laboratories, supra.
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7,090.
Sarwari v. The Queen - 2009 TCC 357 - 2009-07-06
Tax Court of Canada JudgmentsIn the Reply it is stated that the Appellant was convicted of dealing in stolen property in relation to this “chop shop” operation. [...] She stated that in doing a net worth analysis the historical cost of assets was used because the fair market value of assets is subjective. [...] [49] In Maltais v. The Queen, [1991] 2 C.T.C. 2651, 91 DTC 1385, Justice Bowman (as he then was) in dealing with a penalty imposed pursuant to subsection 163(1) of the Act stated as follows:
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7,091.
McKay v. Weatherford Canada Ltd. - 2007 FC 1233 - 2007-11-23
Federal Court DecisionsTherefore, a reasonable and fair construction of Claim 2 is as follows: [...] [22] As described above, I reject McKay’s construction of the Patent and, therefore, a great deal of the evidence arising from the demonstrations is of little value. [...] [83] I find it is only fair to give McKay an opportunity to argue whether special circumstances exist.
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7,092.
Canada (Attorney General) v. Cosgrove - 2007 FCA 103 - 2007-03-12
Federal Court of Appeal Decisions[6] The decision under appeal deals with the constitutionality of subsection 63(1) of the Judges Act only in relation to the Attorneys General of the provinces. [...] [57] Proceedings of the Inquiry Committee must be conducted in accordance with the principle of fairness. [...] The procedure is set out in detail in the Procedures for Dealing with Complaints made to the Canadian Judicial Council about Federally Appointed Judges.
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7,093.
Yamani v. Canada (Public Safety and Emergency Preparedness) - 2006 FC 1457 - 2006-12-01
Federal Court Decisions5. Did the Board breach the duty of fairness in failing to provide reasons which addressed the issues raised before it? [...] I will deal with these two issues together followed by a consideration of the Charter issues. [...] There was no breach of the duty of fairness. Conclusion [62] For these reasons, the application for judicial review will be dismissed.
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7,094.
Bayer AG v. Novopharm Ltd. - 2006 FC 379 - 2006-03-24
Federal Court Decisions[13] It was Bayer's intention that its drug using the '547 patent would deliver a "short sharp shot" to deal with bacterial infection. [...] She outlined the work and studies done to deal with the problems created by use of the '547 patent drug. [...] (b) Adherence to the language of the claims in turn promotes both fairness and predictability.
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7,095.
Alemu v. Canada (Minister of Citizenship and Immigration) - 2004 FC 997 - 2004-07-15
Federal Court DecisionsThe judge must deal with the application as informally and expeditiously as the circumstances and considerations of natural justice permit. [...] other evidence that may be provided to the judge if, in the opinion of the judge, its disclosure would be injurious to national security or to the safety of any person;(c) the judge shall deal with all matters as informally and expeditiously as the circumstances and considerations of fairness and natural justice permit; [...] g) si le juge décide qu'ils sont pertinents, mais que leur divulgation porterait atteinte à la sécurité nationale ou à celle d'autrui, ils ne peuvent faire partie du résumé, mais peuvent servir de fondement à l'affaire;
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7,096.
Hamilton-Wentworth (Regional Municipality) v. Canada (Minister of The Environment) - 2000-04-06
Federal Court Decisions29.(1) Sous réserve du paragraphe (2), dans le cas où un projet doit faire l'objet d'une médiation ou d'un examen par une commission, le ministre: [...] Additionally, I note that striking portions of the application would not assist the Court in dealing with the constitutional issues which remained after portions of the application were struck. [...] [65] With respect to the portions of the second application which deal with the EIS Guidelines, the respondents argue that these matters should be struck, or stayed on the following grounds.
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7,097.
United States Polo Assn. v. Polo Ralph Lauren Corp. - 1999-03-08
Federal Court DecisionsWe must be careful when we determine property rights so that the line is drawn fairly between the right to the exclusive use of an idea and the right of individuals to compete and earn a livelihood. [...] [20] The rights conferred by registration of a trademark are spelled out in ss. 19 and 20 of the Act. These deal with actual infringement and deemed infringement. [...] A greater degree of discrimination may fairly be expected from the public where a trade name consists wholly or in part of words descriptive of the articles to be sold or the services to be rendered.
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7,098.
Donaldson v. The King - 2022 TCC 159 - 2022-12-09
Tax Court of Canada JudgmentsHe hates any cheques to be bounced and dealing with all the NSF, et cetera, including any secured creditors. [...] So if I remember correctly, when I was dealing with it, the first two priorities, the employees. [...] When I was given a bundle of cheques, which was a process that would occur on a fairly regular basis, the Receiver General cheque would have been one of the cheques that were prepared based on the company's cash flow.
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7,099.
White Bear First Nations v. Canada (Indian Affairs and Northern Development) - 2012 FCA 224 - 2012-08-27
Federal Court of Appeal DecisionsFurthermore, the Crown was also bound by the terms of the Financial Administration Act, R.S.C. 1985 c. F-11 and the Indian Act, R.S.C. 1985 c. I-5 in relation to its dealing with Indian monies. [...] [30] This principle has also been applied to the dealings between the Crown and aboriginal peoples. [...] ● all affected persons have the opportunity to file evidence, cross-examine on it, and make submissions – this is procedurally fair and maximizes the chances that a fully-informed, appropriate decision will be made;
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7,100.
Mai v. Canada (Citizenship and Immigration) - 2010 FC 192 - 2010-02-22
Federal Court DecisionsThe applicants’ further memorandum deals with this point as follows: It is also suggested, by the RIR, that the Applicants might have been able to maintain or reacquire status upon returning to Peru, although this was contradicted within the RIR itself. [...] [32] I can quickly deal with two points raised by counsel for the applicants. [...] That is neither fair nor logical. [Emphasis mine.] [36] I note in Wassiq, the issue of the applicants’ right to return to Germany focused on whether they had valid travel documents from Germany and whether such had expired and if so why.