11,312 result(s)
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7,526.
James v. Amazon.com.ca, Inc. - 2023 FC 166 - 2023-02-03
Federal Court Decisions[28] There were a number of interactions between Amazon and the Applicant, including with a lawyer from Amazon dealing with privacy compliance. [...] Il sera aussi possible de contester l’exactitude et l’intégralité des renseignements et d’y faire apporter les corrections appropriées. [...] Il sera aussi possible de contester l’exactitude et l’intégralité des renseignements et d’y faire apporter les corrections appropriées.
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7,527.
Murphy v. Compagnie Amway Canada - 2015 FC 958 - 2015-08-07
Federal Court Decisions(b) that any representations relating to compensation under the plan that were made by participants in the plan or by representatives of the accused constituted or included fair, reasonable and timely disclosure of the information referred to in that subsection. [...] Did the Defendants provide class members with fair, reasonable and timely information relating to compensation actually received by typical participants in the plan or with respect to compensation likely to be received by typical participants? [...] [87] To paraphrase the judgment of the Supreme Court of Ontario in Moutheros v DeVry Canada Inc., 1998 CanLII 14686 (ON SC), even assuming that the component of this action dealing with Amway Canada’s alleged false and misleading representations lent itself to the framing of common questions, this would be but the
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7,528.
Snow Valley Marine Services Ltd. v. Seaspan Commodore (Tug) - 2015 FC 304 - 2015-03-10
Federal Court DecisionsHe was asked by the solicitor for the Plaintiff to estimate the fair market value of the Warnoc as of October 4, 2011, as well as her particular value to her owner. [...] [120] When asked about securing a fouled anchor, he offered a number of ways to deal with such an issue, none of which appear to have been explored the night of the incident. [...] Based on this and the above evidence, he estimated the fair market value of the Warnoc to be between $135,000 and $160,000 on October 5, 2011.
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7,529.
Eli Lilly Canada Inc. v. Pharmascience Inc. - 2023 FC 779 - 2023-06-08
Federal Court Decisions[1] This Order deals with the costs and disbursements payable as a result of the Judgment and Reasons in which I allowed the Defendants Teva Canada Limited, Pharmascience Inc. and Laboratoire Riva Inc. (hereinafter collectively referred as “PMS”), Apotex Inc., and Mylan Pharmaceuticals ULC’s counterclaims and held that the [...] Specifically, Lilly asserts that the overriding consideration in making an award of costs is fairness and reasonableness (Bristol-Myers Squibb Canada Co v Teva Canada Ltd, 2016 FC 991 at para 5) and it would be unreasonable for Lilly to compensate the Defendants for the excessive fees they claim, i.e., the multiple counsels [...] Furthermore, the decisions cited by Lilly are not persuasive in the circumstances of the present case as they either seemingly did not deal with issues of invalidity, did not detail the submissions from the parties on costs or indicate that submissions on costs were provided, and-or did not provide reasons for awarding
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7,530.
Ahmad v. Canada (Citizenship and Immigration) - 2022 FC 455 - 2022-03-31
Federal Court Decisions[21] In this component of the Decision, the RAD noted that the Applicant was charged with misdemeanour domestic violence, and, as part of a plea bargain deal, pled guilty to disturbing the peace. [...] [22] In considering these submissions, the RAD referred to there being any number of reasons the prosecution elected not to charge the Applicant with a more serious offence and offered him a plea deal. [...] " The RPD, as an administrative tribunal which is expected to make decisions fairly and efficiently, does not possess the time or expertise to conduct and validate a sentencing data analysis study nor do I agree should it be expected to undertake such a complicated research endeavour for the purposes of every exclusion
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7,531.
Ansems v. The Queen - 2019 TCC 66 - 2019-03-27
Tax Court of Canada Judgments3) the transfer must have been made for less than fair market value consideration; and [...] Finally, the $239,953 that the Trust distributed to each of Mr. and Ms. Ansems between 2009 and 2011 were transfers of property for no consideration to beneficiaries who were not dealing at arm’s length with the Trust. [...] of the Offshore Income was made after the normal reassessment period, subparagraph 152(4)(b)(iii) gives the Minister an additional three years to reassess if the reassessment is made “as a consequence of a transaction involving the taxpayer and a non-resident person with whom the taxpayer was not dealing at arm’s length”.
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7,532.
Owda v. The Queen - 2019 TCC 46 - 2019-02-28
Tax Court of Canada JudgmentsHe observed Sara cooking for Mr. Karsua and his group, fairly often. He testified the Appellant did not work a lot of hours and sometimes Mr. Hussina spotted the Appellant sleeping in his taxi at night when he supposedly was working. [...] Familial financial transactions typically are not documented nearly to the extent expected in arm’s length dealings. [...] Again, documentation is not a hallmark of non-arm’s length dealings. I am sure both daughters wished to assist their parents where they could.
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7,533.
Emamian v. Canada (Citizenship and Immigration) - 2018 FC 533 - 2018-05-23
Federal Court Decisions[15] The Officer states that the Applicants’ establishment in Canada, apart from their family ties, is fairly weak. [...] The Applicants continue on to state that the Officer by dealing with each issue one at a time was unsympathetic and too simplistic in their analysis. [...] The Respondent submits that as the Officer looked at all the factors as a collective and weighed them in the conclusion of the Decision it was not an error for him to first deal with them consecutively.
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7,534.
Peguis First Nation v. Canada (Attorney General) - 2013 FC 276 - 2013-03-15
Federal Court DecisionsIn Long Plain, Justice Hughes was dealing with the same lands – the Barracks Lands. [...] A fair characterization of Canada’s response thus far is that it is considering its options, given the decision in Long Plain, and is not in a position to discuss the sale of the Barracks Lands to the Applicants at present. [...] Even if not in direct conflict, it would set up a separate and very inefficient process for dealing with the Barracks Lands which may lead to a conflicting result.
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7,535.
D'Andrea v. The Queen - 2011 TCC 298 - 2011-06-17
Tax Court of Canada JudgmentsMcGarry J. found that, on March 31, 1999, the fair market value (“FMV”) of the Property was approximately $3.6 million. [...] He wanted to help the Group “out of a bad deal”. [14] The Appellant stated that it was Benchmark Realty who led the Chippewas to believe that the Property was worth more than $1.8 million. [...] According to McGarry J., “the deal was restructured in order that there be no taxation on anything”.
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7,536.
Ferre v. The Queen - 2010 TCC 593 - 2010-11-18
Tax Court of Canada Judgments[18] I will deal firstly with the question of whether the courses taken by the Appellant in 2006 and 2007 were less than 13 consecutive weeks duration. [...] He asked that the ambiguity be resolved in favour of the Appellant by “applying the legislation in a fair and liberal fashion as required.” He said that the MBA program at the University was of almost three years duration. [...] According to Webster’s Ninth New Collegiate Dictionary the word “course” may mean either “a number of lectures or other matters dealing with a subject” or “a series of such courses constituting a curriculum.” Therefore, it is arguable that “course” could in this case refer either to the individual modules taken by the
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7,537.
Poulin v. The Queen - 2010 TCC 313 - 2010-06-15
Tax Court of Canada Judgments[8] The first dispute arises out of a purchase of furniture pursuant to a deal initiated and planned by Beaudin that generated a very substantial initial investment in the related case. [...] In addition, the circumstantial evidence in this case suggests that Mr. Poulin was overwhelmed by the situation, as he had to deal with a number of constraints in the management of a potentially promising project, but one whose progress toward growth and profitability was proving to be slow and difficult. [...] [34] Although the fairly general confusion characterizing both this case and that of Komutel might elicit some mistrust, it would have been preferable that the auditor have put more effort into investigating the case instead of withdrawing from it on the pretext that the appellant bore the burden of proof before the Court.
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7,538.
Lisitsa v. Canada (Citizenship and Immigration) - 2009 FC 599 - 2009-06-11
Federal Court DecisionsThe applicant and her husband have requested an expedited response to their H&C request but Citizenship and Immigration Canada is unable to accommodate the request citing fairness to other applicants. [...] They state that their dealings with this officer were always polite and cooperative until the day that the applicant’s PRRA application was refused and she was informed that she would be removed without her husband. [...] I retain jurisdiction to deal with any issues that might flow from the granting of this order.
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7,539.
Jazz Air LP v. Toronto Port Authority - 2009 FC 253 - 2009-03-10
Federal Court Decisionsan unlawful exercise of the TPA’s statutory obligation to operate the Toronto Island Airport in such a manner to facilitate fair and equitable access and so as not to give undue or unreasonable preference to any use of the port, and not to subject users of the port to an undue or unreasonable disadvantage or restrictions. [...] The Porter Parties, relying on WIC Premium Television, argue that the proceeding that “may deal more comprehensively with all aspects of the action” should be given preference (at para. 11). [...] I agree that the Ontario Superior Court will likely deal more comprehensively with the claims advanced by Jazz, and that therefore the Ontario Action should be preferred.
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7,540.
Canada (National Revenue) v. Stanchfield - 2009 FC 72 - 2009-01-23
Federal Court Decisions-and finally, the Respondent is clearly a “person” within the scope of the definitions “person” and “individual” in section 123 of the Excise Tax Act, which definitions are provided for the purpose of Part IX of that Act dealing with the Goods and Services Tax to which this matter relates. [...] [13] Mr. Justice Gibson went on to dismiss the respondent’s argument that the order sought on behalf of the Minister was designed to deprive him of his security of the person and enjoyment of property contrary to paragraph 1(a) of the Canadian Bill of Rights, S.C. 1960, c. 44, and of his right to a fair hearing in [...] [29] Rule 472 deals with the penalty which may be ordered on a finding of contempt.
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7,541.
Jahnke v. The Queen - 2008 TCC 544 - 2008-09-26
Tax Court of Canada JudgmentsFairness dictates that the same rule should apply to cast the onus on the respondent where the Minister and not the appellant has unique knowledge of the facts. [...] Part VI of The Child and Family Services Act deals with children in the care of the Minister and addresses foster care agreements. [...] The terms of the consent order can only be altered by the Court, which has jurisdiction to deal with custody.
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7,542.
Status-One Investments Inc. v. The Queen - 2005 TCC 766 - 2005-12-23
Tax Court of Canada JudgmentsThe inclusion of the allegations, similar to those disputed allegations in the appeal of The Queen v. Global Communications Ltd.[4], would unduly prolong the discovery and the trial without any assurance that the inquiry would deal with questions relevant to the assessments in issue. [...] In some instances the judge may wish to be guided by section 53 of the Rules and consider whether the proposed amendment may prejudice or delay the fair hearing of the action, or is scandalous, frivolous or vexatious, or is an abuse of powers of the Court. [...] However, there are also sufficient details in subparagraphs 11(oo.1) to 11(oo.10) of the Second Amended Reply that permit to Appellants to understand the dealings and possible relationships between the Appellant and the third parties that were lacking in subparagraph 11(uu) and 11(ww) of the amended reply.
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7,543.
Arrioja v. The Queen - 2005 TCC 95 - 2005-02-18
Tax Court of Canada Judgments29. The Appellant seeks to have her assessment vacated on the ground that it was improperly arrived at by the CCRA, not on the basis that it was inconsistent with the provisions of the Act, but rather on the basis of fairness. [...] Parliament has given this Court specific jurisdiction to deal with the correctness of a tax assessment and its remedial powers are as set out in subsection 171(1) of the Act. It cannot take into account how other taxpayers were treated. [...] There does not appear to be any standard definition of educational institution in various federal and provincial acts dealing with schools, student loans and education.
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7,544.
Carreau v. The Queen - 2006 TCC 20 - 2004-10-20
Tax Court of Canada JudgmentsWe are thus dealing once again with the situation where the skills and the expertise of the worker exceed those of the client, hence a situation where the client can exert little control over the way in which the work is to be performed. [...] A. Yes, I was connected to the headquarters via a modem, but it was quite, it was fairly rare that this was done because the data were confidential and Hydro was not comfortable about their being accessed from outside, from outside the office. [...] We were "dealing" with the clients, that meant that you couldn't show up at night.
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7,545.
Dussault v. Canada (Customs and Revenue Agency) - 2003 FC 973 - 2003-08-25
Federal Court DecisionsThe first page (Section A) deals with "Supplementary Payment Methodology", and provides that Canada Post and CCRA agree that "supplementary payments" will be administered in a certain way, but the manner in which such payments will be administered has been deleted. [...] Section B deals with "Determination of Adjustments to Compensation", although the provisions respecting such adjustments have been withheld. [...] [18] First, the Director's evidence establishes that the information not now disclosed would provide an astute analyst with a fairly accurate picture of the structure and the nature of the compensation which CPC negotiated under the Agreement.
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7,546.
Giannoulakis v. Canada (Attorney General) - 2003 FCT 703 - 2003-06-04
Federal Court Decisions(2) Sous réserve des autres dispositions de la présente loi et malgré les paragraphes 4(4) et (5), le survivant ou l'orphelin d'un ancien combattant allié ou d'un ancien combattant allié à service double qui a reçu l'allocation visée au paragraphe (1) peut, à partir du 27 février 1995, faire une demande pour recevoir une [...] [7] A Veterans Affairs Departmental Memorandum, dated February 10, 1993, which deals with Greek service eligibility, states that only Greek military service between October 28, 1940 (the date Greece declared war on Germany) and May 31, 1941 (the date Greece was occupied by Germany) constitutes formal military service. [...] The Board referred to a Departmental Memorandum dated 10 February 1993, which deals with Service Eligibility - Greece.
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7,547.
Saint-Raymond Plymouth Chrysler Inc. v. The Queen - 2002-07-30
Tax Court of Canada JudgmentsLocation Raybec inc. did not pay any of the purchase price in cash because of the financial difficulties it had to deal with. [...] [12] Dealing with paragraph 8 of the Reply to the Notice of Appeal, Mr. Noreau made the following comments: [...] At the hearing, counsel for the respondent did not rely on section 69 of the Act since the respondent did not adduce any evidence to show that the appellant had disposed of the vehicle in question for a consideration less than the fair market value thereof.
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7,548.
Astrazeneca Ab v. Novopharm Ltd. - 2001 FCA 296 - 2001-10-18
Federal Court of Appeal DecisionsIt suffices to say that the trial judge did not deal with the threshold issue raised by the appellants, namely that the Registrar, in appeals A-333-00 and A-334-00 (the '536 and '537 applications), made no reviewable error in finding that the statements of opposition were insufficiently pleaded pursuant to paragraph [...] [23] Prior to dealing with the merits in appeal A-329-00 (the '410 application) and with the threshold issue and the merits in appeals A-333-00 and A-334-00 (the '536 and '537 applications), we must determine the standard of review applicable by the Trial Division when reviewing decisions made by the Registrar. [...] It is an elementary condition of fairness that each party be adequately informed of the case it has to meet.
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7,549.
Flood v. Attorney General of Canada - 2001 FCT 878 - 2001-08-13
Federal Court Decisions[11] In consequence, Corporal Flood asserted that those errors resulted in his inability to compete on a fair basis with other participants outside Depot Division. [...] [19] Exhibit I was an update as to how Division E was dealing with members in that division whose PRP scores were changed by more than a certain percentage, and contained information purporting to be from the individual who designed the PRP process. [...] 3. If the Level II adjudicator erred in law in not addressing the limitation issue, should an order in the nature of mandamus issue to compel the RCMP to deal with the applicant's grievance on the merits?
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7,550.
Access International Automotive Ltd. v. Volkswagen Canada Inc. - 2001 FCA 79 - 2001-03-21
Federal Court of Appeal DecisionsOn or about August 1, 1996, Volkswagen Canada put Access International on notice of its ownership of the Canadian copyright in the Volkswagen logo and the Audi logo, and requested that Access International cease dealing in parts and accessories bearing either logo, except parts and accessories that were purchased from [...] a. limit unduly the facilities for transporting, supplying, storing or dealing with genuine Volkswagen and Audi parts and accessories; [...] conférés par des brevets d'invention, des marques de commerce, des droits d'auteur ou des topographies de circuits intégrés enregistrées touchant ou visant la fabrication, l'emploi ou la vente de tout article ou denrée pouvant faire l'objet d'un échange ou d'un commerce, rendre une ou plusieurs des ordonnances suivantes: