11,312 result(s)
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7,626.
A&R Dress Co. Inc. v. Canada (Public Safety and Emergency Preparedness) - 2009 FC 27 - 2009-01-09
Federal Court DecisionsDivision 1 of that Part deals with reduction of rates of custom duties, while Division 2 allows for the importation of some goods without full payment of duties in the circumstances described in sections 83 to 108 of the Act. [...] [27] That being said, the Court must also take into consideration the general terms of the scheme and the purpose of the legislation, more particularly of Division 3 of Part 3 dealing with “Obsolete or Surplus Goods”. [...] [37] Section 122 is particularly interesting as it deals specifically with scrap and waste.
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7,627.
Giroux v. M.N.R. - 2008 TCC 653 - 2008-11-28
Tax Court of Canada JudgmentsNadon J.A. also concluded that the worker had a great deal of freedom in deciding how to conduct her activities. [...] Indeed, the Appellant testified that she rented a booth at the parents' fair in Montréal on her own initiative and made some good sales as a result. [...] [58] I find that the Appellant had a great deal of freedom in performing her work.
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7,628.
2187878 Nova Scotia Limited v. The Queen - 2007 TCC 249 - 2006-12-11
Tax Court of Canada Judgments[23] Generally, a person who asserts a fact in litigation bears the onus of proving it.[1] However, that is not how things work in tax litigation where the Respondent has the right to plead unproved assumptions that reverse the onus to an Appellant.[2] I do not believe that it is fair to saddle an Appellant with the [...] [36] Although the Appellant placed a great deal of reliance on the Montreal Bronze case and IT‑185R, both deal with losses from theft, defalcation and embezzlement and therefore have no application to the facts in this appeal. [...] Respondent counsel subsequently advised the Court that, since this issue was not being pursued by the Appellant, pages 17 to 19 of his written submissions dealing with this very issue did not apply.
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7,629.
Canada (Attorney General) v. Dale - 2006 FC 1364 - 2006-11-10
Federal Court Decisions[39] Subsection 84(2) deals with the ability of the Minister, the Review Tribunal or the Board to rescind orders based on new facts. [...] Section 81 deals with the appeals that are made to the Minister under sections 55, 55.1, 55.2, 55.3, 60, 65.1 and 70.1 of the Plan. [...] All the Court can do is to wish Mr. Dale well in his endeavours and to trust that those who deal with him under the Plan do so in the spirit of fairness and compassion that his situation requires.
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7,630.
Lisi v. M.N.R. - 2006 TCC 29 - 2006-02-28
Tax Court of Canada JudgmentsShe stated that the Appellant took care of all appointments, handled the cash, took all the telephone calls and generally performed a great deal of tasks, described by the Appellant in his affidavit received in evidence as Exhibit R-5. [...] In practice, one looks for a number of indicia of supervision that may, however, vary depending on the context: compulsory attendance at a workplace, the fairly regular assignment of work, imposition of rules of conduct or behaviour, requirement of activity reports, control over the quantity or quality of the work done, and [...] Further, a great deal of importance was attributed to the Appellant's failure to take steps to receive proper retribution for his work during the employment period.
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7,631.
Janssen-Ortho Inc. v. Canada (Health) - 2005 FC 765 - 2005-05-30
Federal Court DecisionsThe supplemental representations you have provided deal only with the "use claims" set out in claims 39 to 51 of the '133 patent. [...] - The claims are to be read in an informed and purposive way to permit fairness and predictability and to define the limits of the monopoly. [...] [31] That decision was considered in another ruling of the Court of Appeal dealing specifically with transdermal patches.
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7,632.
Canada (Privy Council) v. Pelletier - 2005 FCA 118 - 2005-04-07
Federal Court of Appeal DecisionsAnd when they do, I expect them to be treated fairly. This was clearly not the case. [...] Sections 37, 38 and 39 of the Canada Evidence Act deal with objections to the disclosure of protected information held by the federal government. [...] Section 37 relates to all claims for Crown privilege, except Cabinet confidences, or confidences of the Queen's Privy Council; s. 38 pertains to objections related to international relations or national defence; and s. 39 deals with Cabinet confidences.
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7,633.
Safilo Canada Inc. v. Contour Optik Inc. - 2005 FC 278 - 2005-02-23
Federal Court Decisions[3] Patent 714 E and the CHIC licence deal with the marketing, sale and distribution of spectacles equipped with a magnetic attachment system of solar clips sold under various names (the best known undoubtedly being "Easyclip". [...] However, it should be noted that, even before dealing with the lis pendens argument, Dalphond J.A. came to the conclusion that this argument could not be admitted in view of the actions by counsel for the appellant, which he characterized as [TRANSLATION] "unacceptable". [...] Although it is not easy to assign fault solely based on the exhibits that were in evidence, I cannot help feeling that counsel for SAFILO do not seem to have played fairly.
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7,634.
MacIsaac v. The Queen - 2004 TCC 618 - 2004-09-29
Tax Court of Canada JudgmentsAfter the call from Mr. Campbell, he went to his father and asked him to deal with this matter. [...] His father told him he would deal with the problem when a job he was working on was completed. [...] Brian did the only thing he could do - go to his father and demand that he deal with it because it was his father who knew about it.
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7,635.
Bradley v. Canada (Attorney General) - 2004 FC 996 - 2004-07-16
Federal Court Decisions[15] The applicant submits that the VRAB selectively relied upon portions of some medical evidence, while ignoring other professional medical opinions that attribute the applicant's cervical 5-6 radiculopathy to his fall in the shower, thus failing to observe procedural fairness. [...] Accordingly, the Panel has before it a great deal of medical documentation showing that the Appellant experienced problems with and sought medical attention for low back pain after the slip and fall in 1990. [...] It is also indicated in Chapter 52 of The Merck Manual, Seventeenth Edition, which deals with degenerative joint disease and osteoarthritis, that these are known causes of nerve root compression and radiculopathy in the cervical spine.
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7,636.
Canada Post Corporation v. Canada (Minister of Public Works and Government Services) - 2004 FC 270 - 2004-02-24
Federal Court Decisions[22] The Respondent also notes that the Applicant has acknowledged that the evidence before the Court does not show that the Applicant is currently fairly competitive in relation to its "new" product. [...] [36] Finally, the Applicant submitted a great deal of evidence to demonstrate that the records in issue were frequently, but not consistently, treated in a confidential manner. [...] While the affidavit contains a good deal of information about Canada Post's unique position in the market place and the alleged uniqueness of its product, this does not indicate that disclosure would likely result in a reasonable expectation of probable harm to its competitive position or financial gain to its competitors.
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7,637.
Canada (Minister of National Revenue) c. Entreprises Forestières PS Inc. - 2002 FCT 968 - 2002-09-13
Federal Court Decisions[10] First, Newcourt noted that on November 20, 1997, it made a loan of $336,167.25 to Forestières, guaranteed at the time by a conventional hypothec of movable property without dispossession dealing with certain pieces of equipment, including the property seized. [...] [34] Although the aforesaid passage disposed of the case before him, Fréchette J. thought it best to deal with the point raised here, regarding the rights of a hypothecary creditor to claim seized property based on the exercise of his hypothecary rights to take in payment: [...] It is therefore unnecessary to deal with the other arguments made by the parties.
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7,638.
Duguay v. Canada - 1999-09-15
Federal Court DecisionsHe said this affected his relations with his colleagues and his work performance and caused him a great deal of anxiety and stress. [...] c) de veiller à ce que, là oÿ il est indiqué de le faire pour que le milieu de travail soit propice à l'usage effectif des deux langues officielles, les supérieurs soient aptes à communiquer avec leurs subordonnés dans celles-ci et à ce que la haute direction soit en mesure de fonctionner dans ces deux langues. [...] Maj. Bérard's report did not deal with the possible existence of a link between the assault committed and the stress experienced in the applicant's work environment.
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7,639.
9010-7020 Québec Inc. v. M.N.R. - 1999-06-03
Tax Court of Canada JudgmentsIn this sense, the appellant definitely had control over the work performed by its agents and over the way in which they represented its clients in dealing with the persons contacted. [...] Based on the contradictory and incomplete evidence on this point, I cannot attach a great deal of importance to this factor as supporting the argument that the contract was a contract for services. [...] This seems to me to be fairly clear evidence that the days and hours of work were integrated into and coordinated with the appellant's operations.
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7,640.
Harris v. Canada - 1997-12-31
Federal Court DecisionsThe organization deals with a wide variety of public issues. The fair distribution of taxation burden, including the proper enforcement of existing taxation statutes, has been a fundamental concern of the organization and of the plaintiff personally. [...] These provisions deal with "taxable Canadian property". The letter concludes that in policy terms [...] (vi) by issuing a Ruling with a private side deal, comprised of the undertaking and waiver thereby allowing a transaction which avoided the intent of the Act; and
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7,641.
Canada (Minister of Citizenship and Immigration) v. Bogutin - 1998-02-20
Federal Court DecisionsThe chief of police was in the main room and the warehouse room, a storage place for weapons, was a fair size. [...] It was decided that a committee would be struck to deal with regulations to permit refusal of undesirables on security grounds. [...] [89] Although Mr. Cliffe did not recall whether he had ever interviewed an auxiliary police officer, he stated that screening was fairly accurate.
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7,642.
Velimirovic v. Canada (Citizenship and Immigration) - 2019 FC 1156 - 2019-09-11
Federal Court DecisionsI remain seized of this matter in order to deal with any request for remedies arising from a failure to communicate the results of the re-determination within the time ordered. [...] The two-page fairness letter did not adequately capture the content of the nine-page NSSD report. [...] I have found that procedural fairness was not afforded to Mr. Velimirovic.
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7,643.
Vellani v. Canada (Attorney General) - 2023 FC 37 - 2023-01-09
Federal Court DecisionsWhether the Applicant had a fair opportunity to address the Commissioner’s concerns. [...] [57] The parties agree that the first issue concerns procedural fairness. [...] While I cannot clinically state that his psychological state caused his lapse of judgment I am comfortable suggesting that his depression and anxiety could certainly have clouded his judgment and have significantly reduced his resiliency to deal with any stressful situations.
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7,644.
Abdelsalam v. Canada (Citizenship and Immigration) - 2020 FC 195 - 2020-02-04
Federal Court DecisionsThe Officer noted a lack of evidence indicating that Loay is dealing with any mental health challenges or that he requires mental health treatment in the future. [...] [50] The Respondent submits that a “fair reading” of the Decision demonstrates that the Officer reviewed the evidence and reasonably based their findings on the materials before them. [...] [62] As with their submissions in IMM-2143-19 dealing with their negative PRRA decision, the Applicants emphasize the alleged gender issues raised and their mental health status.
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7,645.
Hope Air v. The Queen - 2011 TCC 248 - 2011-05-06
Tax Court of Canada JudgmentsOther than the provisions dealing with the expiry of Aeroplan Points the parties believe that the terms and conditions are the same as those which were in effect during the Relevant Period. [...] In his view, the appellant derives its argument by looking at a provision, subsection 11(2) of the Act, which only deals with timing of the charge. [...] However, this does not mean the term is ambiguous; it simply means that the term is so broad that a great deal can fit under it.
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7,646.
Large v. The Queen - 2006 TCC 509 - 2006-09-14
Tax Court of Canada JudgmentsOn the other hand, Rule 89(2) deals with admissibility. It appears to provide a limited use of documents not disclosed under the disclosure rules. [...] An examination of the decisions bearing on these sections confirms that Indians who acquire and deal in property outside lands reserved for their use, deal with it on the same basis as all other Canadians. [...] [41] When dealing with investment income, the Court made the following warning of using different connecting factors:
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7,647.
Transocean Offshore Ltd. v. Canada - 2005 FCA 104 - 2005-03-21
Federal Court of Appeal DecisionsHowever, there may be situations where fairness would require that no onus be placed on a taxpayer to rebut a specific factual assumption made by the Crown. [...] [50] These cases do not deal with the meaning of "in lieu of". They do not involve the application of paragraph 212(1)(d) of the Income Tax Act at all. [...] [57] The second argument advanced on behalf of Transocean for limiting the scope of paragraph 212(1)(d) of the Income Tax Act is based on cases dealing with similarly worded provisions.
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7,648.
Canada v. Piccott - 2004 FCA 291 - 2004-09-14
Federal Court of Appeal Decisions[2] These reasons will deal with the issues arising under the Income Tax Act and short supplementary reasons will be issued in the related file dealing with the issues under the Excise Tax Act. [...] [9] This lead to consideration of section 56 of the Federal Court Act which deals with enforcement of Court judgments: [...] [29] The fact that such certificates are enforceable as judgments of the Court brings into play the provisions of the Federal Court Act dealing with enforcement of judgments, specifically section 56 and Rule 423 cited earlier in these reasons.
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7,649.
Barrow v. Canada - 2023 FC 1412 - 2023-10-24
Federal Court Decisionsb) If the Federal Court is not able to deal with the administrative law claim by virtue of the Federal Courts Act or some other legal principle; or, [...] For example, if an applicant alleges that their right to procedural fairness has been violated, they must go beyond merely asserting their position. [...] They must identify the facet of procedural fairness they say was violated and how it was violated.
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7,650.
Hashemi v. Canada (Citizenship and Immigration) - 2022 FC 1562 - 2022-11-16
Federal Court Decisions[12] The Applicants ask the Court to overturn the decision, claiming a denial of procedural fairness and arguing that the decision is unreasonable. [...] As explained below, I find the decision to be unreasonable and thus it is not necessary to address the procedural fairness argument, other than to indicate that I did not find it persuasive. [...] While the Officer does not need to deal with every argument advanced nor every piece of evidence submitted, they are required to explain their reasoning concerning matters that are central to the claim.