11,315 result(s)
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7,251.
6051944 Canada Inc. v. The Queen - 2015 TCC 180 - 2015-10-15
Tax Court of Canada Judgmentsaccepted $950,000 as management fee expenses, but considered that the remaining $820,000 was unreasonable (in comparison with 2010) considering the services provided, the time needed to provide the services and the fees that could have been paid to receive similar services (the fair market value of the services provided); [...] [23] There are very few previous court decisions dealing with subsection 170(2) of the ETA, and none of them discusses the reasonableness of the consideration paid for the services under paragraph 170(2)(b). [...] The case law dealing with section 67 of the Income Tax Act is not relevant for the purposes of this case because the deductibility of the management fees is not at issue in this case and because section 67 is drafted differently from subsection 170(2).
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7,252.
Janssen Inc. v. Abbvie Corporation - 2014 FCA 242 - 2014-10-28
Federal Court of Appeal DecisionsThese reasons concern file A-380-13 and deal with the Judge’s order dismissing Janssen’s motion to amend. [...] Ultimately, it boils down to a consideration of simple fairness, common sense and the interest that the courts have that justice be done. [...] [7] At that time, both parties were still retaining experts to deal, at least in part, with the prior art.
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7,253.
Evans v. Canada (Citizenship and Immigration) - 2014 FC 654 - 2014-07-07
Federal Court DecisionsFor the reasons set out below, and notwithstanding that as counsel Mr. Odeleye has a duty of candour and good faith in his dealings with the RPD, I prefer Dequan’s evidence. [...] Aside from this statement, in the Court’s view, there can be no reasonable doubt that Mr. Odeleye, an experienced immigration lawyer, would have known that it is a matter of course that the RPD, when dealing with claims from minors, appoints a designated representative. [...] It will not be fair to the claimant to have the matter declared abandoned given his age and given that they have nobody to represent his interest in this matter...so...I’ll be asking you for another opportunity for us to be able to get somebody appointed officially or on the record as a DR.
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7,254.
Torrance v. Canada (Attorney General) - 2012 FC 1269 - 2012-10-31
Federal Court DecisionsMr. Torrance was obviously preoccupied in dealing with his fundamentally changed circumstances. [...] Justice Beaudry did not address s 66(4) and the decision does not deal with the pertinent issues before this Court. [...] [34] In interpreting and thus applying s 66(4), the Court of Appeal reiterated that the provision must be deemed remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objects (paragraph 59).
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7,255.
Monster Cable Products, Inc. v. Monster Daddy, LLC - 2012 FC 1260 - 2012-10-30
Federal Court DecisionsThe jurisprudence of this Court makes it clear that while s. 56(5) of the Act permits new evidence on appeal, the Federal Court does not have jurisdiction to deal with issues not raised in the Statement of Opposition before the Registrar (McDonald’s Corp. v Coffee Hut Stores Ltd., 76 FTR 281 (FCTD), affirmed by Federal [...] The onus remained throughout on the respondent [trademark registration applicant] to establish the absence of likelihood, but the Board was only required to deal with potential sources of confusion that, in the Board’s view, have about them an air of reality. [...] 6.(2) L’emploi d’une marque de commerce crée de la confusion avec une autre marque de commerce lorsque l’emploi des deux marques de commerce dans la même région serait susceptible de faire conclure que les marchandises liées à ces marques de commerce sont fabriquées, vendues, données à bail ou louées, ou que les services
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7,256.
Aecon Construction Group Inc. v. The Queen - 2012 TCC 160 - 2012-06-08
Tax Court of Canada Judgments[2] The substantive issue of the appeal concerns the 1993 fair market value (FMV) of mining properties located in the Keno Hill - Galena Hill near Elsa, Yukon, which translates to the amount deductible as Canadian development expenses pursuant to section 66 of the Income Tax Act. The appellant, through its predecessor [...] This was based on his previous dealings with that firm in another litigation, namely the Raglan case. [...] The trial judge in this case will be concerned with the evidence dealing with the FMV of the mining property.
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7,257.
Ortiz Garzon v. Canada (Citizenship and Immigration) - 2011 FC 299 - 2011-03-11
Federal Court Decisions5. Did the Board member err in not mentioning and dealing with the issue of change in country conditions in Colombia? [...] The respondent submits that even if this was a breach of natural justice or the duty of fairness, the matter does not need to be returned to the Board for re-determination where the Board would inevitably come to the same conclusion. [...] [31] Because of my finding on Issue 2, I need not deal with the remaining issues as an applicant needs to have a subjective fear in order to succeed in a refugee claim.
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7,258.
Hernandez Cortes v. Canada (Citizenship and Immigration) - 2009 FC 583 - 2009-06-04
Federal Court Decisions[3] According to the applicant’s personal information form (PIF), he held several positions in Mexican broadcasting, including news reader, entertainment program host and, more recently, host of a phone‑in program dealing mainly with political issues. [...] The panel noted that this “omission” was evidence that the state had taken some measures to deal with this hit‑and‑run offence; [...] a) faire des observations sur la fiabilité et l'utilisation du renseignement ou de l'opinion;
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7,259.
Canada (Public Safety and Emergency Preparedness) v. Loiseau - 2008 FC 1337 - 2008-12-02
Federal Court Decisions[12] In my view, I need not deal with the interpretation of section 128 of the CCRA. It is clear that the tribunal member did not order continued detention because he was of the view that the respondent would be detained in a federal penitentiary in any event. [...] 167. (1) L’intéressé peut en tout cas se faire représenter devant la Commission, à ses frais, par un avocat ou un autre conseil. [...] [12] In my view, I need not deal with the interpretation of section 128 of the CCRA. It is clear that the tribunal member did not order continued detention because he was of the view that the respondent would be detained in a federal penitentiary in any event.
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7,260.
Ndreu v. Canada (Citizenship and Immigration) - 2008 FC 1179 - 2008-10-20
Federal Court DecisionsThe first deals with the fact that the land ownership documents produced by the applicants were dated in 2004. [...] It is a fair reading of his evidence that Mr. Ndreu was indeed saying that people commonly refer to these mediators as “peace missionaries”, although the official name of their association is not that. [...] It’s the first time that I had to deal with the association. (emphasis added)
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7,261.
James v. The Queen - 2008 TCC 340 - 2008-06-23
Tax Court of Canada Judgments[1] This appeal deals with the deductibility of child support payments made by the Appellant to his ex-spouse in his 2000, 2001, and 2004 taxation years and what I will call a tax equalization payment made by him to her in his 2004 taxation year. [...] [3] As is too often the case for taxpayers paying or receiving child support, the tax treatment of the Appellant's child support payments has given rise to a great deal of confusion and stress for the Appellant and his ex-spouse. [...] I think it is a fair inference to draw from the evidence that the Appellant did not at any time intend to bind himself to making the supplementary support payments to his ex-spouse, and that he made those payments on a voluntary basis as his income permitted.
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7,262.
Robillard v. Canada (Attorney General) - 2008 FC 510 - 2008-04-18
Federal Court DecisionsThat clause deals with disciplinary meetings and not fact-finding meetings. [...] 36.03 Lorsque l’employé est tenu d’assister à une réunion concernant une mesure disciplinaire, il a le droit de se faire accompagner par un représentant de l’Institut lorsque celui-ci est facilement disponible. [...] Considering that we are dealing with questions of mixed fact and law and that the adjudicator’s level of expertise is relatively high, the Court should show deference to the decision of the adjudicator in this case.
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7,263.
Greenberg v. The Queen - 2006 TCC 608 - 2006-11-06
Tax Court of Canada Judgments[4] He gave evidence with respect to his history of grooming other junior corporations in a similar manner prior to, or simultaneously with, the Zynex deal. [...] They are just one part of the entire services or package rendered by the Appellant to Zynex, forming a complete deal. [...] Fairness to the taxpayers requires us to be very careful to avoid allowing profits to be taxed as income but losses treated as on account of capital and therefore not deductible from income when the situation is essentially the same.
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7,264.
Hallsrom v. Trans-Isle Freightways Inc. - 2004 FC 1243 - 2004-09-15
Federal Court Decisions[12] As I read the release clause, the purpose of the first sentence is to deal with the release of claims asserted in the listed actions or under the listed patents; the purpose of the second is to deal with all other claims which might be asserted under foreign counterparts of U.S. Patents which the parties have [...] The sole issue in these actions can and should be resolved fairly and with justice on the basis of the materials in the record and without the necessity of a trial.
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7,265.
Sogi v. Canada (Minister of Citizenship and Immigration) - 2004 FC 853 - 2004-06-11
Federal Court DecisionsThese reasons deal with the application for judicial review of that decision. [...] On the other hand stands Canada's constitutional commitment to liberty and fair process. [...] I have decided that the proper course is to deal with this question at the continuation of the hearing of this application.
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7,266.
Jaouadi v. Canada (Minister of Citizenship and Immigration) - 2003 FC 1347 - 2003-11-14
Federal Court DecisionsThe applicant's other objections deal primarily with the comments by members at the hearing of July 17, 2002. [...] [31] Further, the right to the services of counsel relied on by the applicant here is only a complement to the rules of natural justice and fairness. [...] A certified question must transcend the interests of the parties at issue and deal with matters of great importance, and at the same time be decisive for the appeal at bar (Canada (Minister of Citizenship and Immigration) v. Liyanagamage, [1994] F.C.J. No. 1637).
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7,267.
Warna v. Canada (Minister of Citizenship and Immigration) - 2003 FC 1283 - 2003-11-05
Federal Court DecisionsSous réserve des paragraphes (4) et (5), les résidents permanents et les titulaires de permis de retour en cours de validité et conformes aux règlements peuvent faire appel devant la section d'appel d'une mesure de renvoi ou de renvoi conditionnel en invoquant les moyens suivants: [...] There's a great deal of stigma. Women are expected to be either daughters, wives or sisters and mothers, and if the appellant does not fall into any one of these categories in an unknown city. [...] In the long paragraph from its reasons that is quoted in paragraph [9] of these reasons and that deals with expert testimony before it, the IAD concluded in the following terms:
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7,268.
Macdonald v. Canada (Attorney General of Canada) - 2003 FC 1263 - 2003-10-30
Federal Court DecisionsIn dealing with the Varicose Veins condition, the Board notes a handwritten note from Dr. St. Arnaud dated 20 May 1999, where he stated: [...] 18. The Board has full and exclusive jurisdiction to hear, determine and deal with all applications for review that may be made to the Board under the Pension Act, and all matters related to those applications. [...] (2) Avant de recevoir en preuve l'avis ou les rapports d'examens obtenus en vertu du paragraphe (1), il informe le demandeur ou l'appelant, selon le cas, de son intention et lui accorde la possibilité de faire valoir ses arguments.
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7,269.
Western Great Lakes Pilots' Assn. c. Navitrans Shipping Agencies Inc. - 2002 FCT 915 - 2002-08-27
Federal Court Decisions[5] I intend to deal with question (b) first. In fact, it seems sufficient to answer this question simply in terms of whether section 42 of the Act applies to U.S. pilots providing pilotage services in the compulsory pilotage areas of international districts 1, 2 and 3. [...] 18. Une Administration a pour mission de mettre sur pied, de faire fonctionner, d'entretenir et de gérer, pour la sécurité de la navigation, un service de pilotage efficace dans la région décrite à l'annexe au regard de cette Administration. 1970-71-72, ch. 52, art. 12. [...] [10] Thus, when we come to section 42 of the Act, where Parliament deals with "any pilotage charges" without distinction, it must be assumed that Parliament is well aware of the reality it sets forth, inter alia, in sections 18 and 20(2) of the Act. In other words, an interpretation of the Act in terms of its context and
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7,270.
870 Holdings Ltd. v. The Queen - 2002-06-18
Tax Court of Canada Judgments[2] The Court shall deal with that dispute on the basis of the Affidavit of Laurie Elias filed and her cross-examination which took place before the Court. [...] [12] In cross-examination she said that the Minister never indicated that there was a Notice of Objection filed and the reason for that was that the persons who would be involved at that time would be the auditors and they would not be concerned about dealing with an objection. [...] And upon consideration of those appeals, appropriate application might be sought under the fairness package.
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7,271.
Bentolila v. The Queen - 2002-05-17
Tax Court of Canada JudgmentsAt some point late in 1995, Mr. Abecassis was advised by Rabbi Edery to no longer deal with Mr. Cohen. [...] Mr. Abecassis indicated that he never had any dealings with the Appellants. [...] (ii) where the donation is a gift of property other than cash, the amount that is the fair market value of the property at the time that the gift was made; and
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7,272.
Ostrowski v. The Queen - 2001-02-12
Tax Court of Canada Judgments[2] That came before the Court -- I'm going to deal with this in a little bit of length, in terms of an application before Mr. Justice Drake on the 25th of -- I'm sorry, 22nd of September, 1995, at which time he was dealing both with access and with maintenance. [...] Amounts which are paid weekly or monthly are fairly easily characterized as allowances for maintenance.
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7,273.
Sudbrack v. The Queen - 2000-09-19
Tax Court of Canada JudgmentsIt is not of much assistance in this case because here we are dealing with a statutory definition. [...] Simple procedural fairness requires that one party cannot raise at an appellate level an argument in respect of which the other party had no opportunity to call evidence at trial. [...] Appellate courts cannot be expected to deal with a new issue on appeal resting on an evidentiary record which is deficient by reason of the failure to plead and direct evidence to that issue.
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7,274.
Synchrosat Ltd. v. The Queen - 2000-09-01
Tax Court of Canada JudgmentsDr. Sen expressed the opinion that, when the project is completed and the patent ultimately sold, it will be sold for a great deal of money. [...] In that case, the Appellant spent a great deal of time and energy, and incurred losses aggregating somewhat more than $120,000, over three taxation years in developing a computer controlled machine tool which he hoped to manufacture and sell. [...] Fairness to the taxpayers requires us to be very careful to avoid allowing profits to be taxed as income but losses treated as on account of capital and therefore not deductible from income when the situation is essentially the same.
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7,275.
Progressive Games, Inc. v. Canada (Commissioner of Patents) - 1999-10-22
Federal Court Decisions"In a preferred method of play, after each player places an ante in a designed location, the dealer deals five cards to each player and to himself; all cards being dealt face down except for one of the dealer"s cards. [...] (b) a dealer dealing a hand comprising a predetermined number of cards to each of the player and the dealer, [...] "The plaintiff conceived the notion of combining some of the features of the shuffleboard with some of those of the billiard table and produced a game board which was short enough to go into a fair sized room without monopolizing all of the space there.