11,315 result(s)
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7,351.
Asselin Trudel v. The Queen - 2001-02-08
Tax Court of Canada Judgments(e) to have paid as a recipient and to have collected as a supplier, at the later of those times, tax in respect of the supply calculated on the fair market value of the complex at the later of those times. [...] [3] The respondent argued that, under paragraph 191(1)(e) of the Act, the appellant is deemed to have paid as a recipient and to have collected as a supplier, at the time the complex was rented, tax in respect of the supply calculated on the fair market value of the complex at that time. [...] [18] It is Division V of the Act that deals with the collection and remittance of Division II tax.
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7,352.
Fatima v. Canada (Minister of Citizenship and Immigration) - 2000-03-10
Federal Court Decisions... Furthermore, the claimant has given consent to a one-member panel, and this panel had already heard three hours of evidence - this panel had already heard three hours of evidence - so it is not fair for the board to be impeded in it"s proceedings, and which has got a mandate to hold the hearing in an expeditious manner. [...] 69. (1) Dans le cadre de toute affaire dont connaît la section du statut, le ministre peut se faire représenter par un avocat ou un mandataire et l'intéressé, à ses frais, par un avocat ou autre conseil. [...] Although I have a great deal of sympathy for the applicant, I do not find that the incompetence of counsel was so gross as to warrant judicial intervention.
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7,353.
Davisson v. The Queen - 2000-01-07
Tax Court of Canada JudgmentsIn the interests of providing a fair return to the HongKong Bank for its security value and to alleviate further disruption to the Davissons' personal lives, the Davissons have offered to pay the HongKong Bank $5,000 as a settlement to discharge the second mortgage. [...] They also disclose that Revenue Canada assessed under subsection 15(1) and 56(2) rather than under 15(2) dealing with loans to shareholders. [...] According to standard dictionary usage, the word “value” standing alone is generally taken to mean the material or monetary worth of a thing or the fair equivalent thereof.
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7,354.
Vergunov v. Canada (Minister of Citizenship and Immigration) - 1999-04-21
Federal Court DecisionsThe Respondent was prepared to deal with the matter on those grounds. [...] 40. I do not believe that I had a fair hearing because my interpreter did not translate properly. [...] In coming to that conclusion, the Supreme Court of Canada implicitly overruled Tung v. Minister of Employment and Immigration (1991), 124 N.R. 388 (Fed. C.A.) which held that the absence of a record in and of itself deprived a litigant of a fair review or appeal.
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7,355.
Dakota Tipi First Nation v. Canada (Indigenous Services) - 2022 FC 1246 - 2022-08-30
Federal Court DecisionsThe Applicant has concerns about EO Ratte’s ability to fairly and impartially administer the Election. [...] Specifically, stemming from information provided by a community member, the Applicant has concerns about potential and actual business dealings between DTFN and EO Ratte that give rise to a conflict of interest, as well as an arrangement with a business associate of EO Ratte to provide election funds to Chief Eric Pashe.
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7,356.
Al-Abayechi v. Canada (Citizenship and Immigration) - 2022 FC 873 - 2022-06-13
Federal Court Decisions[14] The same observation was made by Justice John Norris in a case dealing with an applicant in like circumstances. [...] Justice Norris found that the officer erred in failing to consider that the applicant would have to leave Canada in order to apply for permanent residence, stating that “a reasonable and fair-minded person would judge the requirement that he leave Canada to go to a war zone where a dire humanitarian crisis prevails so that
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7,357.
Fuentes Reyes v. Canada (Citizenship and Immigration) - 2019 FC 1566 - 2019-12-06
Federal Court DecisionsIn my judgement by not seeking out police help to deal with the threats the Applicants have not rebutted the presumption that adequate state protection is available in Colombia. [...] [12] Notwithstanding the submissions made by counsel for the Respondent, I cannot agree that the submissions made by the Applicants “are based on a fairly granular assessment of the country conditions evidence” and “amounts to a disagreement with the analysis and weighing of the evidence.” The Officer, in my view, did no
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7,358.
Magoya v. Canada (Citizenship and Immigration) - 2019 FC 1353 - 2019-10-29
Federal Court Decisions[12] For any issue of procedural fairness, the standard of correctness will apply; see the decision in Canada (Citizenship and Immigration) v. Khosa, [2009] 1 S.C.R. 339. [...] [20] The RAD did not deal with the tests set out in Jayaserkara, supra.
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7,359.
Kayigwa v. Canada (Citizenship and Immigration) - 2018 FC 898 - 2018-09-07
Federal Court Decisions[13] The issue about the lack of an oral hearing is one of procedural fairness, reviewable on the standard of correctness; see the decision in Canada (Citizenship and Immigration) v Khosa, [2009] 1 S.C.R. 339. [...] [17] In my opinion, the Officer did not reasonably deal with the new evidence that the Applicant provided.
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7,360.
Gauthier v. Canada (National Revenue) - 2017 FC 1173 - 2017-12-20
Federal Court Decisions[3] The Canada Revenue Agency (CRA) Voluntary Disclosures Program promotes compliance with Canada’s tax laws by encouraging taxpayers to make voluntary disclosures to correct past omissions in their dealings with the CRA. Taxpayers who make valid voluntary disclosures must pay the taxes and interest, but without the [...] [11] In his affidavit, the applicant stated that he understands that [TRANSLATION] “the reasons raised in support of [his] application for judicial review are related to fairness,” while he does not “challenge the merits of an assessment before this Honourable Court.” That said, he generally alleges that “the hasty issuance
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7,361.
Abree v. Canada (Citizenship and Immigration) - 2016 FC 797 - 2016-07-13
Federal Court DecisionsGiven the prevailing level of armed conflict in the Sudan this is a fair characterization. [...] [6] The record before the Board dealing with the prevailing conditions in the Sudan also described, in considerable detail, the grave situation facing the population in the region.
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7,362.
Olumide v. Conservative Party of Canada - 2015 FC 893 - 2015-07-22
Federal Court DecisionsMr. Olumide’s underlying proceeding is an application for judicial review challenging the lawfulness of the Respondent’s decisions on the grounds of bias and procedural fairness. [...] Not only does the Court lack jurisdiction to grant the interim relief that was requested, but it lacks jurisdiction to deal with the underlying application for judicial review.
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7,363.
UHA Research Society v. Canada (Attorney General) - 2014 FCA 134 - 2014-05-22
Federal Court of Appeal DecisionsThe Judicial Administrator deals with that by communicating with the parties to find an acceptable date for the appeal hearing. [...] [9] Among other things, this means that an order, once made, will stay in place unless there are significant new developments, marked changes in circumstances, or compelling reasons of fairness: Del Zotto v. Canada (M.N.R.), [1996] 2 C.T.C 22, 195 N.R. 74 at paragraph 12 (F.C.A.); Gould v. Canada, 2009 TCC 107, [2009] 6
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7,364.
Spidel v. Canada (Attorney General) - 2012 FCA 275 - 2012-11-01
Federal Court of Appeal DecisionsHe concluded that it was not unreasonable, therefore, for the Commissioner to deal with the validity of the policy itself, leaving the question of whether there were appropriate alternatives in individual cases to a separate inquiry: Reasons at para. 29. [...] The appellant also refers to paragraph 4(g) of the Act (now numbered paragraph 4(f)) under which correctional decisions are to be made in a forthright and fair manner, with access by the offender to an effective grievance procedure.
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7,365.
Canada (Citizenship and Immigration) v. B386 - 2011 FC 140 - 2011-02-08
Federal Court Decisions[6] After allowing counsel to file the relevant documents, the member immediately received fairly straightforward and succinct submissions from both counsel. [...] A member of the Immigration Division regularly deals with flight risk and detention reviews.
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7,366.
Wang v. Canada (Citizenship and Immigration) - 2010 FC 799 - 2010-08-04
Federal Court DecisionsHowever, where there are issues of law or procedural fairness within the PRRA decision, these must be determined on a standard of correctness. [...] [15] Despite the Officer’s questionable articulation of the legal test, she in fact applied the correct test in dealing with the “new evidence” being the summons.
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7,367.
Aguinaldo v. Canada (Citizenship and Immigration) - 2010 FC 682 - 2010-06-22
Federal Court Decisions[7] Although a fairness letter had been given to Ms. Aguinaldo to address the visa officer’s concerns with respect to Jon’s medical condition, no opportunity was given to her to deal with his concerns as to her financial ability to pay and, more specifically, as to how her plans concerning where she and her family would
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7,368.
Fidel Baeza v. Canada (Citizenship and Immigration) - 2010 FC 362 - 2010-04-09
Federal Court Decisions[11] As the two areas overlap, I will deal with them together. [12] In my view, the officer jumped to a conclusion about the applicants’ unwillingness to be law-abiding members of Canadian society based on the fact that they had failed to attend an interview in 2002. [...] It would not be fair to use evidence of steady employment against them simply because work permits did not cover the entire period of their time in Canada: Lau v. Minister of Employment and Immigration, [1984] 1 F.C. 434 (C.A).
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7,369.
Tyrell v. The Queen - 2010 TCC 90 - 2010-02-15
Tax Court of Canada JudgmentsThe original reply did not plead section 5, dealing with employment income. [...] • [7] These cases provide generally that procedural fairness requires that self representedindividual taxpayers in informal tax appeals not be faced with last‑minute, start‑of‑trial, limited notice, informal requests by the Crown to amend its pleadings in a very material way.
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7,370.
McDonald v. Canada (Human Resources and Skills Development) - 2009 FC 1074 - 2009-10-22
Federal Court Decisions[16] Although Mr. McDonald’s application has the look and feel of an application to set aside an interlocutory decision, and although this Court is loath in most cases to deal with interlocutory decisions, applications of this type under the Plan have been routinely considered. [...] [19] With that in mind, I have come to the conclusion that the Minister has raised fairly arguable issues in his application for leave, and so I must dismiss Mr. McDonald’s application for judicial review.
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7,371.
Canada (Citizenship and Immigration) v. Mueller - 2009 FC 1066 - 2009-10-21
Federal Court Decisions[9] Although the Minister suggests that the Citizenship Judge’s reasons were not articulated, which gives rise to a breach of procedural fairness, on which this Court owes no deference, I am satisfied that the reasons given were perfectly adequate. [...] [14] The Citizenship Judge, Robert Morrow, had before him a great deal of documentation.
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7,372.
Mialbaye v. Canada (Citizenship and Immigration) - 2009 FC 427 - 2009-04-28
Federal Court Decisions[8] The panel’s findings of fact, and more specifically those dealing with the applicant’s credibility, are subject to the standard of “reasonableness” with the result that in order to warrant its intervention, the Court must determine whether the impugned decision is reasonable, in light of its “justification”, and if it [...] The panel did not breach procedural fairness by not advising the applicant before the end of the hearing of its doubts with regard to the applicant’s narrative and its implausibility (Sarker v. Canada (Minister of Citizenship and Immigration), [1998] F.C.J. No. 987).
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7,373.
Netbored Inc. v. Avery holdings Inc. - 2008 FC 1215 - 2008-10-23
Federal Court DecisionsWith respect to the directions, and I can deal with the directions of Justice Barnes of 12th August this year, and the further direction of Justice Barnes in September of this year concerning his disposition of the document motion, I will allow Netbored ten days from this date to bring any motion that it considers [...] MR. VALE: Fair enough, thank you. MR. TURCO: Your honour, two points.
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7,374.
Jiang v. Canada (Citizenship and Immigration) - 2007 FC 1292 - 2007-12-07
Federal Court Decisions· Ms. Jiang had no travel documents (the Board did not deal with her explanation that the snakehead took all of the documentation with him). [...] Ignoring relevant information on the ground of ambiguity when the ambiguity is easily resolved, does not, in my view, accord with reason or the fair and accurate adjudication of refugee claims.
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7,375.
Tran v. Canada (Citizenship and Immigration) - 2007 FC 1249 - 2007-11-28
Federal Court Decisionspostérieurement à ce jugement ou à cette ordonnance ou qui ont été découverts par la suite, ou qui a droit d’attaquer un jugement ou une ordonnance pour fraude, peut le faire, sans intenter d’action, par simple demande à cet effet dans l’action ou autre procédure dans laquelle a été rendu ce jugement ou cette ordonnance. [...] [7] Instead of dealing with new matters, this rule looks backwards to reasons and orders already issued to ensure that they accord with one another.