11,309 result(s)
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51.
Canadian Pacific Railway Company v. Canada (Transportation Agency) - 2021 FCA 69 - 2021-04-09
Federal Court of Appeal DecisionsThis would bifurcate questions of procedural fairness, with this Court dealing with the legal question and the Governor in Council dealing with the question of whether the duty of fairness found by this Court had been breached: see section 40 of the Act. Such a result is inimical to any notion of a practical and efficient [...] [44] However, a careful reading of sections 40-43 of the Act discloses that Parliament intended this Court to deal with questions of procedural fairness comprehensively. [...] It is simply speculation which is not indicative of a serious attempt to deal with CP’s submission.
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52.
0808414 B.C. Ltd. v. The King - 2024 TCC 99 - 2024-07-24
Tax Court of Canada Judgments(i) to a person with whom the taxpayer was not dealing at arm’s length for no proceeds or for proceeds less than the fair market value thereof at the time the taxpayer so disposed of it, [...] (i) to a person with whom the taxpayer was not dealing at arm’s length for no proceeds or for proceeds less than the fair market value thereof at the time the taxpayer so disposed of it, [...] • (a)where a taxpayer has acquired anything from a person with whom the taxpayer was not dealing at arm’s length at an amount in excess of the fair market value thereof at the time the taxpayer so acquired it, the taxpayer shall be deemed to have acquired it at that fair market value; ...
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53.
Love v. Office of the Privacy Commissioner of Canada - 2014 FC 643 - 2014-07-02
Federal Court DecisionsCommission to deal with complaint Irrecevabilité 41. (1) Subject to section 40, the Commission shall deal with any complaint filed with it unless in respect of that complaint it appears to the Commission that [...] Breaches of Procedural Fairness [35] The Applicant further argues that the Commission breached his procedural fairness rights in three ways. [...] [49] On the contrary, the Respondent argues, the process was fair and impartial.
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54.
Stevens v. Canada (Attorney General) - 2004 FC 1746 - 2004-12-15
Federal Court DecisionsThe Commissioner was requested to inquire into those dealings and to express an opinion whether, in the course of them, there had been misbehaviour by the plaintiff as a Judge, or whether the plaintiff, by the dealings had proved himself unfit. [...] Further, all counsel dealing with the regimes addressed both of them. [...] The Commissioner was requested to inquire into those dealings and to express an opinion whether, in the course of them, there had been misbehaviour by the plaintiff as a Judge, or whether the plaintiff, by the dealings had proved himself unfit.
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55.
Agnaou v. Canada (Attorney General) - 2015 FCA 29 - 2015-02-02
Federal Court of Appeal DecisionsI note that no procedural fairness issues are analyzed in the DPSIC’s decision. [...] Refusal to deal with complaint Irrecevabilité 19.3 (1) The Commissioner may refuse to deal with a complaint if he or she is of the opinion that: [...] Effect of not dealing with complaint Effet de l’irrecevabilité (4) If the Commissioner decides not to deal with a complaint and sends the complainant a written notice setting out the reasons for that decision,
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56.
Oakley, Inc. v. Doe - 2000-08-29
Federal Court DecisionsADVERTISE, OR DEAL IN COUNTERFEIT TOMMY HILFIGER CLOTHING Defendants [...] [11] This is only true to the extent that the amount is seen to be fair. [...] [12] If one accepts that a conventional award of $3,000 for all claims by one plaintiff is fair, is it less fair if the same claim is advanced by multiple plaintiffs at the same time?
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57.
Zulkoskey v. Canada (Employment and Social Development) - 2016 FCA 268 - 2016-11-04
Federal Court of Appeal Decisions[10] The appellant sought judicial review of the Commission’s decision to not deal with her human rights complaint on the grounds that the decision was unreasonable and that the Commission breached procedural fairness. [...] 3. Was the Commission’s decision to not deal with the appellant’s complaint procedurally fair? [...] C. Procedural Fairness [25] Given my conclusion above, it is not necessary to determine whether the Commission breached procedural fairness in coming to its decision to not deal with the appellant’s complaint.
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58.
Therrien v. Canada (Attorney General) - 2015 FC 1351 - 2015-12-09
Federal Court Decisions19.3(1) The Commissioner may refuse to deal with a complaint if he or she is of the opinion that [...] The language found in s 19.3(2) of the Act, as opposed to s 19.3(1), prohibits the PSIC from dealing with a complaint when another body is dealing with its subject matter. [...] Lawyers have obligations of fairness and trust toward their clients and as officers of the Court.
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59.
Louie v. Canada - 2019 FCA 255 - 2019-10-17
Federal Court of Appeal Decisions• b) The parties to the series of transactions were not dealing at arm’s length. [...] The result was that, notwithstanding the apparent fair market value equivalency, “the RRSP and [Canadian trading account] were consistently on the bad end of the deal.” (reasons, paragraph 56). [...] Phrases to this effect are found in provisions dealing with property transfers.
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60.
A.B. v. Canada (Attorney General) - 2004 FC 1669 - 2004-12-01
Federal Court DecisionsHowever, on February 6, 2004, the Commission refused to deal with her complaint on account of the delay. [...] Thus, the respondent maintained that based on the evidence submitted by the CCRA dealing with the prejudice suffered by the latter, if the Commission decided to deal with Ms. B.'s complaint it was entitled to refuse to deal with her complaint despite the evidence she had submitted. [...] [22] Subsection 41(1) gives the Commission considerable discretion in determining whether to deal with a complaint: accordingly, a court must exercise restraint in dealing with such decisions.
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61.
Canada v. Olsen - 2002 FCA 3 - 2002-01-14
Federal Court of Appeal DecisionsHe went on to express the view in obiter that if a deemed dividend did arise, it ought to be computed by reference to the fair market value of the notes rather than the fair market value of the shares. [...] However, as in this case the parties do not deal at arm's length, the Crown argues that paragraph 69(1)(b) deems the consideration received by the appellant to be the fair market value of the subject shares rather than the fair market value of the notes received as payment (Memorandum of Fact and Law of the Respondent on [...] Paragraph 84.1(1)(b) (like paragraph 69(1)(b)), only applies where parties do not deal at arm's length and provides for its own fair market value computation.
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62.
Canada v. Long Plain First Nation - 2015 FCA 177 - 2015-08-14
Federal Court of Appeal DecisionsAnd the concepts of honour, reconciliation and fair dealing are very much in play in this case. [...] In this case, honour, reconciliation and fair dealing—often expressed as the obligation to avoid sharp dealing—are particularly important because of Canada’s broken promise in Treaty No. 1. [...] [119] As well, Canada cannot contract out of its obligations to act honourably, to deal fairly and to consult with First Nations.
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63.
Khapar v. Air Canada - 2014 FC 138 - 2014-02-10
Federal Court DecisionsThe Commission did not breach the applicant’s right to procedural fairness [...] [87] I also note that para 45 of the Report recommended that even if the Commission exercises its discretion to deal with the complaint beyond the one year deadline, it should still refuse to deal with the complaint because it is vexatious. [...] It would have first considered the fairness of the arbitration proceedings.
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64.
Alcock v. Canada (Armed Forces) - 2022 FC 708 - 2022-05-13
Federal Court Decisions[23] With respect to the second issue, the Court’s review of procedural fairness issues involves no deference to the decision-maker. [...] B. There Was No Breach of Procedural Fairness [47] In his Notice of Application, the Applicant asserts that: [...] In the absence of such evidence, members of administrative tribunals, like judges, are presumed to have acted fairly and impartially.
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65.
Kiperchuk v. The Queen - 2013 TCC 60 - 2013-03-22
Tax Court of Canada Judgments14. the fair market value of the funds withdrawn was $75,306.27; and [...] (i) the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and [...] A person with whom the transferor was not dealing at arm's length. 4) The fair market value of the property transferred must exceed the fair market value of the consideration given by the transferee.
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66.
Canada (Attorney General) v. Bédirian - 2007 FCA 221 - 2007-06-08
Federal Court of Appeal Decisions¶98 The obligation of good faith and fair dealing is incapable of precise definition. [...] [27] However, nothing in Vorvis and Wallace suggests that a breach of an obligation of good faith and fair dealing amounts to an actionable wrong. [...] In Wallace, it expressly refused to recognize that a breach of a duty of good faith and fair dealing could make the employer liable in tort (paragraph 77).
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67.
CIT Financial Ltd. v. The Queen - 2003 TCC 544 - 2003-09-05
Tax Court of Canada Judgments[4] The alternative position is that Commcorp acquired the software from a person with whom it was not dealing at arm's length and the cost to it should be reduced to the fair market value ("fmv"), which the respondent says was not greater than $13,100,000. [...] This was not a deal whereby BHP or Macquarie obtained financing from Commcorp. [...] Recalculation of Fair Market Value of the Software Low High Fair market value per MACC Report
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68.
Canadian Broadcasting Corp. v. Judge - 2002 FCT 319 - 2002-03-22
Federal Court Decisions[25] The Applicant submits that the Commission's investigative staff owes a duty of fairness to affected parties, in this case, the employer. [...] It says that the language of the Act on this point is an important consideration in determining the appropriate requirements of procedural fairness. [...] The Commission still has a discretion to deal with the complaint if it so chooses.
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69.
The Toronto Dominion Bank v. The Queen - 2008 TCC 284 - 2008-05-14
Tax Court of Canada Judgments(a) may prejudice or delay the fair hearing of the action, (b) is scandalous, frivolous or vexatious, or [...] In this case, the arm’s length dealings are alleged by the Appellant. [...] It seems to me that there are two possibilities in relation to the dealings between parties to a transaction – either the parties are dealing with each other at arm's length or they are dealing with each other at non-arm’s length.
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70.
Gale v. Canada (Treasury Board) - 2005 FC 1503 - 2005-11-04
Federal Court DecisionsAccordingly, there was no breach of procedural fairness in that respect. [...] [35] I have reviewed the adjudicator's second decision in detail and I am of the view that the adjudicator focused more on dealing with the reason for the Court of Appeal sending the matter back and in justifying his first decision than dealing with the evidence supplied in the August 17, 2001 letter. [...] [36] There is no doubt that it is the adjudicator's role to deal with this evidence.
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71.
Corner Brook Pulp and Paper Limited (Formerly Deer Lake Power Company Limited) v. The Queen - 2006 TCC 70 - 2006-02-16
Tax Court of Canada Judgments4.1 Definition of Fair Market Value The term "Fair Market Value" is generally defined as the highest price, expressed in terms of money or money's worth, obtainable in an open and unrestricted market, between informed and prudent parties dealing at arm's length, where neither party is under any compulsion to transact. [...] 2. Information circular 89-3, dealing with "Options and Buy-Sell Agreements" [...] 3. Information circular 89-3 dealing with "Options and Buy-Sell agreements"
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72.
Keybrand Foods Inc. v. Canada - 2020 FCA 201 - 2020-11-19
Federal Court of Appeal Decisions(a) where a taxpayer has acquired anything from a person with whom the taxpayer was not dealing at arm’s length at an amount in excess of the fair market value thereof at the time the taxpayer so acquired it, the taxpayer shall be deemed to have acquired it at that fair market value; [...] [32] As noted above, the parties agreed that the fair market value of the common shares of Vidabode in December 2010 was nil. [...] (C) the fair market value of the share is nil, and (C) la juste valeur marchande de l'action est nulle,
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73.
Veilleux v. La Reine - 2022 TCC 69 - 2022-06-28
Tax Court of Canada Judgments(i) the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and [...] 4. The fair market value of the property transferred must exceed the fair market value of the consideration given by the transferee.[4] [...] It is also common ground that the payment of dividends constituted a transfer of property without consideration; as a result, the fair market value of the property that was transferred exceeded the fair market value of the consideration given by the appellant.
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74.
Canada (Attorney General) v. Timson - 2012 FC 719 - 2012-06-12
Federal Court DecisionsThe parties discussed dealing with these issues by way of written submissions. [...] [...] 1. After review of the Lavigne’s decision, Adjudicator Pineau is of the view that it deals with a similar subject matter and is relevant to these files; [...] If not, an oral hearing will be convened to deal with the issues [...]
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75.
Del Zotto v. Canada (Minister of National Revenue) - 2000-01-10
Federal Court DecisionsWe're dealing with a private investigation by the Minister whose purpose is to obtain the facts. [...] 17 First of all, I want to deal - and I'll deal 18 with it briefly - is the submission made by counsel for [...] We're dealing with a 17 private investigation by the Minister whose purpose is to