11,312 result(s)
-
7,701.
McKenzie v. The Queen - 2013 TCC 239 - 2013-07-26
Tax Court of Canada JudgmentsThere it is stated that the notional ITC was a mechanism “intended to notionally remove the portion of the current fair market value of the used goods representing tax that was originally paid on the goods and not recovered”. [...] [83] In effect, I am in that same boat except I am dealing with a director’s liability. [...] There is no reason to deal with the underlying assessment issue as to whether the subject vehicles were delivered to a Reserve.
-
7,702.
Savoy v. The Queen - 2011 TCC 35 - 2011-01-27
Tax Court of Canada JudgmentsHowever, the consensus, in my view, must be taken as being to that aspect of paragraph 323(2)(b) that deals with proving the amount of the claim. [...] While his accountant knew he had tendered his resignation, there is no evidence that others, with whom the company continued to deal, such as creditors or customers, knew of his resignation. [...] This case also makes reference, as did Appellant’s counsel, to paragraph 121(1)(a) of the OBCA dealing with resignations.
-
7,703.
Canada v. Agazarian - 2004 FCA 32 - 2004-04-23
Federal Court of Appeal DecisionsThe opening words of the subsection deal first with the power of initial assessment: [...] The French text then goes on to deal with the powers of the Minister following the initial assessment, before dealing with the time limits within which those powers may be exercised. [...] (iii) 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,
-
7,704.
Devon Canada Corporation v. The Queen - 2018 TCC 170 - 2018-08-20
Tax Court of Canada JudgmentsI see no conflict between the objective of facilitating the going private transaction and the objective of treating option holders fairly. [...] The case did not deal with the treatment of the $1,320,000 that had been paid by Mr. Bodrug to NIR pursuant to the settlement agreement. [...] 42. I now come to deal with the rights of the respondent as lessee of the piece of land under the first lease.
-
7,705.
Jaballah v. Canada (Public Safety and Emergency Preparedness) - 2007 FC 379 - 2007-04-12
Federal Court DecisionsConsequently, I will approach this analysis by dealing with the least contentious factors first. [...] In the event of an impasse, I retain jurisdiction to deal with it. “Carolyn Layden-Stevenson” [...] (c) the judge shall deal with all matters as informally and expeditiously as the circumstances and considerations of fairness and natural justice permit;
-
7,706.
Balfour v. Norway House Cree Nation - 2006 FC 213 - 2006-02-16
Federal Court Decisions[...] In summary, the defendant failed to appreciate in any meaningful way the fiduciary and trust obligations imposed on him as Band chief when it came to dealing with the Band council in his capacity as a locatee. [...] Acting in bad faith would breach the duty of procedural fairness the NHCN Band Council owes to its Band members. [...] In not providing this opportunity the respondents breached a duty of procedural fairness.
-
7,707.
Gagliano v. Canada (Attorney General) - 2005 FC 576 - 2005-04-27
Federal Court Decisions[¼] The House of Commons, in the performance of its functions and for the purposes of legislation, has to inquire into many matters, and among others the conduct of that department of government which deals with education. [...] [61] It is at least fair to say then that article 9 does not admit of only one construction. [...] 4. Procedural fairness [98] The applicant contends that the Commissioner breached procedural fairness in denying cross-examination on Mr. Guité's prior allegedly inconsistent statements.
-
7,708.
Novartis Pharmaceuticals Canada Inc. v. Apotex Inc. - 2001 FCT 1129 - 2001-10-18
Federal Court DecisionsThe issue of whether a second person may file a second notice of allegations in circumstances such as in the case at bar is one of fairness. [...] It is clear, however, that this section "deals only with the incidence of proof, not with the standard of proof. [...] [170] Novartis suggested that the Court should also consider a number of other factors when dealing with the question of obviousness.
-
7,709.
Onyekweli-Ugeh v. Canada (Citizenship and Immigration) - 2021 FC 1138 - 2021-10-25
Federal Court DecisionsIn some decisions, the issue is characterized as a matter of procedural fairness, to be reviewed on the correctness standard: see, for instance, Zmari v Canada (Citizenship and Immigration), 2016 FC 132, at paras 10–13; Nadarajan v Canada (Public Safety and Emergency Preparedness), 2017 FC 403, at paras 12–17; Nur v Canada [...] [25] The authorities cited by the Respondent, although not all dealing with the PRRA context, support the position that an unsuccessful refugee claimant who fails to report for removal has committed serious misconduct that merits a message deterring others from attempting the same. [...] Similarly in Alexander v Canada (Minister of Citizenship and Immigration), 2021 FC 762, Justice Norris found that while misconduct should be deterred, “it is incumbent on the reviewing Court to assess the fairness and legal soundness of a decision that, if allowed to stand” could lead the removal of the claimant to a
-
7,710.
Hajiyeva v. Canada (Public Safety and Emergency Preparedness) - 2021 FC 922 - 2021-09-07
Federal Court Decisions[17] On March 15, 2021, the respondent made an informal request for an extension of time to deal with the Production Order dated February 22, 2021. [...] 232 Il est sursis à la mesure de renvoi dès le moment où le ministère avise l’intéressé aux termes du paragraphe 160(3) qu’il peut faire une demande de protection au titre du paragraphe 112(1) de la Loi. Le sursis s’applique jusqu’au premier en date des événements suivants : [...] Leave will be granted where a “fairly arguable case” is disclosed: Bains v. Canada (Minister of Employment and Immigration) (1990), 47 Admin LR 317; 109 NR 239 (FCA); Kreishan v. Canada (Citizenship and Immigration), 2019 FCA 223, [2020] 2 FCR 299, at para 19.
-
7,711.
Keqaj v. Canada (Citizenship and Immigration) - 2020 FC 563 - 2020-04-28
Federal Court DecisionsThe Applicant submits the RPD breached procedural fairness in drawing an adverse inference without questioning him; and the RAD failed to apply the correctness standard to this issue. [...] [51] On this basis, it appears that the Applicant was treated fairly by the RPD. He was specifically asked for submissions about the duplicate hospital record obtained by his uncle that had also been identified by a forensic report as having issues. [...] [21] I do not propose to deal with the applicant's other arguments as I am of the view that my disposition of the issue of the Board's treatment of the applicant's medical reports disposes of this application.
-
7,712.
Khan v. Canada (Citizenship and Immigration) - 2020 FC 438 - 2020-03-28
Federal Court DecisionsGiven that conclusion, I do not have to deal with Mr. Khan’s other arguments challenging the reasonableness of the Decision or raising procedural fairness issues. [...] The RAD also concluded that there was no denial of procedural fairness in the conduct of the RPD hearing as Mr. Khan had been found to be a vulnerable person and was appropriately accommodated. [...] Reasonableness review is an approach meant to ensure that the reviewing court only intervenes in administrative matters “where it is truly necessary to do so in order to safeguard the legality, rationality and fairness of the administrative process” (Vavilov at para 13).
-
7,713.
Tursunbayev v. Canada (Public Safety and Emergency Preparedness) - 2019 FC 457 - 2019-04-12
Federal Court DecisionsIn effect, both the Defendants and the Court are now being asked to deal with this “position” long after the motions were decided and orders were issued. [...] To award costs in these circumstances would be a breach of the duty of fairness because it would subject the party against whom they are awarded to a liability when the party had had no notice or an opportunity to respond: see, for example, Nova Scotia (Minister of Community Services) v. Elliott (Guardian ad litem of) [...] [41] The Plaintiff argues that, in the present case, there are no fairness issues because the Defendants can now respond.
-
7,714.
Phan v. Canada (Citizenship and Immigration) - 2019 FC 435 - 2019-04-09
Federal Court DecisionsIssues of procedural fairness are reviewable on a standard of correctness (Khosa at para 43). [...] This means that decision-makers must do more than simply state that the interests of a child have been taken into account, those interests must be well identified and defined, and examined with a great deal of attention in light of all the evidence. [...] Accordingly, there was no breach of procedural fairness. [39] However, given that the same considerations apply under both s 67(1)(c) and s 68(1), and as I have found the IAD’s decision made pursuant to s 67(1)(c) to be unreasonable, this also undermines the IAD’s refusal of the stay and renders it unreasonable.
-
7,715.
Alcina Rodriguez v. Canada (Citizenship and Immigration) - 2018 FC 995 - 2018-10-03
Federal Court Decisions[31] If there was bias on the part of the IAD, there would be a breach of a principle of procedural fairness that would warrant the Court’s intervention (Baker v Canada (Minister of Citizenship and Immigration), [1999] 2 SCR 817 at para 45). [...] Would he think that it is more likely than not that [the decision-maker], whether consciously or unconsciously, would not decide fairly.” [...] [44] Mr. Rodriguez cannot fault the IAD for not conducting a real de novo hearing because he was present when his counsel agreed that his testimony and that of his new spouse would only deal with the new evidence and the humanitarian and compassionate considerations.
-
7,716.
Frémy v. Canada (Attorney General) - 2018 FC 434 - 2018-04-23
Federal Court Decisions[31] A number of Canadian court decisions deal with situations where an employee alleges to have been forced to resign. [...] E. Procedural fairness [47] Given my finding on the main issue, it is unnecessary for me to decide the allegations of a breach of procedural fairness. [...] Nevertheless, I remain confident that an adjudicator will be able to decide the matter fairly, in accordance with these reasons.
-
7,717.
Holding Benjamin et Edmond de Rothschild v. Canada (Attorney General) - 2018 FC 258 - 2018-03-06
Federal Court DecisionsFirstly, it is beneficial to trademark holders because it helps maintain a balance between free competition and fair competition by focusing on the principles of fairness in commercial activities, thereby allowing merchants to distinguish their goods and services from those of their competitors. [...] When dealing with an application to register a trademark, the Registrar must refuse it if he is convinced that the trademark is not registrable under paragraph 37(1)(b) of the Act. [...] [...] lorsque l’emploi des deux marques de commerce dans la même région serait susceptible de faire conclure que les produits liés à ces marques de commerce sont fabriqués, vendus, donnés à bail ou loués, ou que les services liés à ces marques sont loués ou exécutés, par la même personne, que ces produits ou ces services
-
7,718.
Patel v. Canada (Citizenship and Immigration) - 2016 FC 1221 - 2016-11-03
Federal Court Decisions[16] The applicant submits that the standard of correctness applies to questions of law and breach of fairness: Dunsmuir v New Brunswick, 2008 SCC 9, [2008] 1 SCR 190 at para 50. [...] In the circumstances, and considering that the question raises fairness considerations, I am not prepared to find that the applicant is estopped from relying on the argument. [...] They must be “identified and defined” and examined with “a great deal of attention”, “in light of the evidence”: Kanthasamy, at para 39.
-
7,719.
Spence v. Bear - 2016 FC 1191 - 2016-10-26
Federal Court Decisions[11] Due to band member concerns, the Respondents sought a meeting to deal with the postponement of the election. [...] [17] This matter is a mix of procedural fairness and interpretation of governance issues. [...] [50] As there has been a breach of procedural fairness, I grant the judicial review and quash the election resolution.
-
7,720.
Aazamyar v. Canada (Citizenship and Immigration) - 2015 FC 99 - 2015-01-26
Federal Court Decisions[7] After summarizing the decisions of the RPD and the PRRA officer, the Officer determined that the Applicant was fairly well-established in Canada. [...] The fact of the matter, according to the Respondent, is that the Applicant failed to fully and candidly deal with his complicity in the AAF’s war crimes, which the Officer determined was a significant negative factor. [...] [44] As the decision must therefore be set aside, there is no reason to consider the Applicant’s argument that he was denied procedural fairness.
-
7,721.
Halfacree v. Canada (Attorney General) - 2014 FC 360 - 2014-04-14
Federal Court DecisionsE. Did the Board breach procedural fairness in not allowing a cross-examination of Mr McReavy as to the source of the information that the applicant had been working a second job since December 2003? [...] [50] The applicant attempted the novel argument that his situation was not covered by the collective agreement article dealing with paid sick leave. [...] E. Did the Board breach procedural fairness in not allowing a cross-examination of Mr McReavy as to the source of the information that the applicant had been working a second job since December 2003?
-
7,722.
Children's Clean Air Network Society v. The Queen - 2013 TCC 352 - 2013-11-01
Tax Court of Canada Judgments[12] Firstly, dealing with the NPO, this is where the concept of commercial activity becomes important, as to a claim for ITC’s. To claim ITC’s the goods acquired by CCAN while a NPO must have been acquired for "consumption, use or supply in the course of commercial activities" and then only to the extent (percentage wise) [...] [20] CCAN argued that fairness should preclude the CRA from assessing as it has. [...] The charity as neither fish nor fowl, not wholly conduit nor end user, is given something of a compromise approach under the regime set out in section 225.1 of the Act. It is not appropriate in any fairness argument to compare the charity and the commercial business.
-
7,723.
Moreau v. Veterans Review and Appeal Board - 2013 FC 168 - 2013-02-19
Federal Court DecisionsDr. Jung did not deal with the expert medical evidence provided in 1999 that “50% of Canadians do acquire Hepatitis C with no known cause.” [...] ou la modifier s’il constate que les conclusions sur les faits ou l’interprétation du droit étaient erronées; il peut aussi le faire sur demande si l’auteur de la demande allègue que les conclusions sur les faits ou l’interprétation du droit étaient erronées ou si de nouveaux éléments de preuve lui sont présentés. [...] is no longer a stand alone basis on which to ground a breach of procedural fairness (Newfoundland and Labrador Nurses’ Union v Newfoundland and Labrador (Treasury Board), 2011 SCC 62, [2011] 3 SCR 708; Sloane, above, at paras 26-28; Lapalme v Canada (Attorney General), 2012 FC 820 at paras 17-21, [2012] FCJ No 949).
-
7,724.
Johnson v. Canada (Attorney General) - 2011 FCA 76 - 2011-03-02
Federal Court of Appeal DecisionsNo deference is owing on matters of procedural fairness: Canada (Citizenship and Immigration) v. Khosa, [2009] 1 S.C.R. 339 at para. 43. [...] (j) without prior authorization, is in possession of, or deals in, an item that is not authorized by a Commissioner’s Directive or by a written order of the institutional head; [...] 33. (1) Le Service doit veiller à ce que toutes les auditions disciplinaires soient enregistrées de manière qu'elles puissent faire l'objet d'une révision complète.
-
7,725.
Canada (Prime Minister) v. Khadr - 2010 FCA 199 - 2010-07-22
Federal Court of Appeal Decisionsof the Republic of South Africa, (2004) ZACC 5, 136 I.L.R. 452: “The timing of representations if they are to be made, the language in which they should be couched, and the sanctions (if any) which should follow if such representations are rejected are matters with which courts are ill-equipped to deal” (para. 77). [...] 6. Following the procedural fairness process described herein, Canada is to advance a potential curative remedy as soon thereafter as is reasonably practicable and to continue advancing potential curative remedies until the breach has been cured or all such potential curative remedies have been exhausted, following which it [...] It is even more surprising that this supervision over the remedies chosen by the Crown stems from an application for judicial review for issues of procedural fairness and natural justice.