11,315 result(s)
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7,151.
Home Depot of Canada Inc. v. The Queen - 2009 TCC 281 - 2009-05-26
Tax Court of Canada JudgmentsWith two exceptions, Home Depot has filed on a timely basis and remitted a great deal of money. [...] It is helpful to reproduce the part of the manual[5] dealing with copies and mailing to get a flavour of the detail covered: [...] The team dealing with the Home Depot account was the most senior, experienced team.
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7,152.
Latifi v. Canada (Minister of Citizenship and Immigration) - 2006 FC 1389 - 2006-11-16
Federal Court DecisionsAs such, the Officer did not breach the principles of procedural fairness by not providing the Applicant with an opportunity to review and respond to documentary materials. [...] [27] The Officer deals with the connection between the PRRA assessment and the H&C assessment in two crucial paragraphs of the Decision: [...] [40] The real area of concern with the H&C Decision, as far as I can see, is the extent to which it relies upon the same Officer’s decision dealing with the Applicant’s PRRA application.
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7,153.
Loewen v. The Queen - 2006 TCC 498 - 2006-09-08
Tax Court of Canada JudgmentsHis investment was premised on the view that the software had a fair market value ("fmv") of $8,000,000, based on a valuation by a chartered business valuator. [...] 3, 4 & 5: These questions deal with information or documents which the Canada Revenue Agency gave to Mr. Cole who prepared a report on the value of the software. [...] A number of cases followed dealing with the issue as to whether evidence derived from surveillance films of a plaintiff must be disclosed by the defendant prior to trial.
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7,154.
Pfizer Canada Inc. v. Canada (Minister of Health) - 2006 FC 790 - 2006-07-27
Federal Court DecisionsTo allow this evidence to remain in the record would require Pfizer to address it in its evidence and deal with it on cross-examination." [...] [46] This argument is not quite fair to the Prothonotary because she cited in support of her conclusions the case of Atlantic Engraving, supra, where Justice Nadon, on behalf of the Federal Court of Appeal wrote the following at paragraphs 8 and 9 of the reported case. [...] ¶ 10 In the present instance I look upon the affidavits as though they were supplementary affidavits and here, for the purpose of dealing with them expediently, I ignore the fact that leave was not sought to file the supplementary affidavits.
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7,155.
Sawridge Band v. Canada - 2006 FCA 228 - 2006-06-19
Federal Court of Appeal DecisionsThese reasons deal with both appeals and a copy should be inserted in each Court File. [...] [22] When performing essentially case management functions judges are appropriately given "elbow room" by appellate courts, so that they can get on with what is often a difficult job, calling for a mix of patience, flexibility, firmness, ingenuity, and an overall sense of fairness to all parties. [...] It is relevant to note in this regard that the Government action complained of in the pleadings concerns issues of membership, and the only relief sought is the invalidation of the provisions of the Indian Act added by Bill C-31 dealing with membership.
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7,156.
Doyle v. Canada (Chief of the Defence Staff) - 2004 FC 1294 - 2004-09-22
Federal Court Decisions[3] The history of the Applicant's grievance spans six years and involves a great deal of effort on both sides to reach a determination. [...] The CFGB found that the Canadian Forces properly applied Canadian Forces Administrative Order 209-36 in dealing with the Applicant's leave entitlements and that it was reasonable for the Applicant to spend eight days loading and unloading his household goods. [...] While the Applicant did not press an argument for costs should he be successful on any issue in the Application, I find that it is only fair that he receive compensation for disbursements in relation to the one issue on which he has been found to be successful.
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7,157.
Black v. NSC Diesel Power (Trustee of) - 2003 FCA 300 - 2003-07-07
Federal Court of Appeal DecisionsI will deal first with the status of the Superintendent, as intervener, to bring a motion for dismissal of the application. [...] Since that motion sought to have the application struck on a number of grounds, it is a fair inference that the judge intended the Superintendent to have the right to make a motion to strike the application. [...] It is the only affidavit dealing with the relief sought by Originating Motion.
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7,158.
Boston Pizza International Inc. v. Boston Market Corp. - 2003 FCT 382 - 2003-04-01
Federal Court Decisions...While the record contains some evidence of confusion, there is no specific evidence that such confusion had led any customer to stop dealing or to even consider not dealing with the respondent on future occasions. [...] In addition, the applicants' witnesses were unable, on cross-examination, to state how many area developers or investors would be dissuaded from continuing their dealings with or investing in Boston Pizza. [...] In Centre Ice, supra, at para. 9, the Court held that even if loss of goodwill through the use of a confusing mark had been made out, "a case for irreparable harm would not have been made out because such loss could be fairly compensated for in damages".
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7,159.
Canasia Industries Limited v. The Queen - 2003 TCC 33 - 2003-02-10
Tax Court of Canada Judgments[8] Counsel for the Appellant also referred to a document dated July 25, 2000 issued by CCRA dealing with "Donations of Gift Certificates" for purposes of certain provisions of the Income Tax Act. The endnote of the document was referred to: [...] Since, in the particular case of this certificate, there is no stated value, the value of the consideration, according to the Respondent, would be the fair market value of the particular certificate or "what the successful bidder paid for that particular certificate." [...] [30] There seems to be two types of usual situations where it is recognized by counsel by both parties that we are dealing with gift certificates.
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7,160.
Froom v. Canada (Minister of Justice) - 2002 FCT 1278 - 2002-12-09
Federal Court DecisionsThe parties agreed at the hearing of the motion that it would be more efficient to await disposition of the Minister's request to strike out the application before dealing with the alternative relief. [...] I am satisfied that the extradition procedure contemplated by the Extradition Act is not only an adequate alternative forum to deal with the issues raised by Froom in his Notice of Application, but the only one available to him. [...] - secondly, while the extradition process is intended to be expedient, it contains procedural safeguards that permit persons sought for extradition a fair hearing; and
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7,161.
Servais v. The Queen - 2002-05-17
Tax Court of Canada JudgmentsI will deal with the circumstances surrounding each individual's work arrangements with the Company in turn. [...] Her evidence was that she only worked part of the year, as work demanded, but acknowledged that even when she was not on the payroll, she would accept and deal with emergency calls. [...] I heard nothing in the Servais' evidence to rebut the Minister's presumption that the calculation fairly represented the value of the benefit arising pursuant to subsection 15(1).
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7,162.
Zheng v. Canada (Minister of Citizenship and Immigration) - 2002 FCT 448 - 2002-04-19
Federal Court Decisions... It is an established practice in Canadian law that, if a judge can decide a case without dealing with a constitutional issue, he or she should do so. [...] This policy of the Court not to deal with abstract questions is of particular importance in constitutional matters. [...] Without consent, minors are forcibly trafficked and forcibly led to deal with the dangers and consequences of trafficking.
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7,163.
Raegele v. The Queen - 2002-04-03
Tax Court of Canada JudgmentsImplicit in his argument is that the Appellant's business continued after the tenant moved out, albeit only to the extent of dealing with damages flowing from the rental operation. [...] [13] Before reviewing the application of paragraphs 18(1)(a) and (h) of the Act, I wish to deal with the Appellant's argument regarding the deduction of a bad debt. [...] Mr. Raegele did deal with the repairs on a timely basis and did incur only reasonable expenses.
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7,164.
Havana House Cigar & Tobacco Merchants Ltd. v. Doe - 2000-11-09
Federal Court DecisionsADVERTISE, OR DEAL IN UNAUTHORIZED OR COUNTERFEIT HAVANA HOUSE MERCHANDISE, AND THOSE PERSONS LISTED [...] The plaintiffs at all relevant times were in the business of, among other things, offering for sale, selling, importing, manufacturing, distributing, advertising, printing, storing, shipping or otherwise dealing in tobacco products. [...] 40.03 La partie qui présente une motion visant à obtenir une injonction ou une ordonnance de faire interlocutoire s'engage, sauf ordonnance contraire du tribunal, à se conformer à l'ordonnance de dommages-intérêts que le tribunal peut rendre s'il paraît finalement que l'ordonnance a causé à la partie intimée un préjudice
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7,165.
Canada (Information Commissioner) v. Canada (Minister of Industry) - 2000-01-14
Federal Court Decisions[5]On the 3rd of July, 1997, the added party initiated a complaint with the Commissioner, dealing with the non-disclosure of documents by the respondent pursuant to the various exemptions listed above. [...] 4. (1) Sous réserve des autres dispositions de la présente loi mais nonobstant toute autre loi fédérale, ont droit à l'accès aux documents relevant d'une institution fédérale et peuvent se les faire communiquer sur demande_: [...] I would add here that the Minister has full discretion in dealing with licensing matters under the Radiocommunication Act. It is important that the Minister's discretion not be fettered by the disclosure of internal advice.
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7,166.
Irripugge v. Canada (Minister of Citizenship and Immigration) - 2000-01-10
Federal Court DecisionsShe argued that the decisions under review are fatally flawed because the 90% quota amounts to an unlawful fettering of the CRDD members' discretion, and breaches the Charter rights of refugee claimants and their right to procedural fairness by impairing the judicial independence of CRDD members. [...] [42] Before dealing with the merits of the decision, it is necessary to deal with a preliminary matter. [...] However, in order to address the arguments of counsel, I will deal with both possibilities.
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7,167.
Chen v. Canada (Minister of Citizenship and Immigration) - 1999-05-21
Federal Court Decisions[21] I deal with three of the issues raised by the applicant; each concerns the assessment of her experience in relation to her requested intended occupations. [...] Further, it is urged that he failed to deal with the visa officer's failure to consider the two other occupations. [...] "I should also add that as a matter of fairness the record should show that the applicant was given the opportunity to provide information in support of his current experience in each included occupation.
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7,168.
Burnet v. Canada (Minister of National Revenue) - 1998-03-17
Federal Court of Appeal Decisionsof the previous letter relating to a carry-back of the loss was modified to inform the Appellant that the 1987 taxation year was statute-barred from reassessment and that the Minister would have to exercise his discretion pursuant to subsection 152(4.2) of the Act under what was then referred to as the Fairness Package. [...] He was right to assume that he could deal with the Appeals Division with respect to his client's request until he would receive notice that the Appeals Division's authority had been revoked or circumstances would arise which in all reason should put him upon inquiry. [...] Such Division was given authority to deal with the Appellant's request and the subsequent behaviour of that Division was strong inducement to the Appellant that it possessed at least ostensible or apparent authority to deal with the issue.
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7,169.
SPE Valeur Assurable Inc. v. The King - 2023 TCC 79 - 2024-06-01
Tax Court of Canada JudgmentsIn the event that another judge renders judgment, this rule is not followed and consequently, procedural fairness is not observed. [...] At the hearing, both parties indicated that they could not find any decisions dealing with this issue. [...] The Court, like any other court, must respect the principles of natural justice and ensure procedural fairness.
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7,170.
27 Cardigan Inc. v. The Queen - 2004 TCC 448 - 2004-06-18
Tax Court of Canada Judgments(a) what the fair market values of the Units were at the time of the "deemed self-supply"; and [...] Both of these cases, however, deal with the actual market conditions existing on the date that all the shares, and all the lots, were to be valued. [...] Richmill and the Appellants did all that is reasonable to require of them to establish the fair market values.
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7,171.
Lake St. Martin First Nation v. Canada (Attorney General) - 2020 FC 165 - 2020-01-29
Federal Court DecisionsSection 2 also defines a provincial emergency as “an emergency occurring in a province if the province or a local authority in the province has the primary responsibility for dealing with the emergency”. [...] This Court deals with motions seeking to stay removal on a daily basis. [...] • - The decision lacks procedural fairness because individual LSM First Nation members have been denied an appeal process with respect to the termination of their evacuee benefits.
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7,172.
Canadian National Railway Company v. Canada (Attorney General) - 2011 FC 1201 - 2011-10-20
Federal Court DecisionsCommercially fair and reasonable (4) Any charges or associated terms and conditions established by the Agency shall be commercially fair and reasonable to the shippers who are subject to them as well as to the railway company that issued the tariff containing them. [...] However, the Act does not provide any mechanism to deal with matters such as rates established by a contract after the contract has been entered into by the parties. [...] Therefore, the decision of the Governor-in-Council in returning the subject matter of the Application to the Agency is incorrect, the Agency had no jurisdiction to deal with the matter.
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7,173.
Heritage Education Funds Inc. v. The Queen - 2010 TCC 161 - 2010-04-16
Tax Court of Canada Judgments2. To give a fair notice of the case which has to be met so that the opposing party may direct his evidence to the issues disclosed by them. [...] 2. to give a fair notice of the case which has to be met so that the opposing party may direct his evidence to the issues disclosed by them; [...] [81] The respondent cannot claim that she was caught by surprise, or that she was not given fair notice of the case which had to be met.
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7,174.
Skinner v. The Queen - 2009 TCC 269 - 2009-07-03
Tax Court of Canada Judgments17 I do not think ... this is the correct way to deal with the matter. [...] The taxpayer had claimed a deduction based on a fair market value of the seismic data of approximately $46 million; upon reassessment, the Minister reduced that amount to some $8.9 million. [...] At trial, the Tax Court judge found as a fact that the fair market value of the seismic data was only $4.7 million, about half the amount actually allowed by the Minister.
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7,175.
De Guzman v. Canada (Minister of Citizenship and Immigration) - 2005 FCA 436 - 2005-12-20
Federal Court of Appeal Decisionsg) les affaires sur lesquelles les personnes ou organismes désignés devront ou pourront statuer ou faire des recommandations au ministre sur les étrangers ou les répondants. [...] [29] Counsel pointed, in particular, to "Division 4 - Inadmissibility", which expressly deals with misrepresentations and their consequences. [...] Moreover, when and if they apply under sections 24 or 25, the decision is subject to the duty of fairness and is reviewable in the Federal Court.