11,312 result(s)
-
7,776.
Ths Queen v. Imperial Oil Ltd. - 2003 FCA 289 - 2003-06-26
Federal Court of Appeal DecisionsThis is routinely done, for example, if a taxpayer wishes to preserve the potential right of appeal while the Minister deals with a request to allow a deduction that the taxpayer simply forgot to claim. [...] Many such claims could be considered fairly without a complete audit.
-
7,777.
Kerr v. Canada - 2003 FCA 82 - 2003-02-14
Federal Court of Appeal Decisions(i) s'il est convaincu qu'il est opportun de procéder à l'appel, fixer les délais dans lesquels doivent être prises les autres mesures nécessaires à l'inscription de l'appel au rôle pour audition et soit fixer la date, l'heure et le lieu de l'audition, soit ordonner au greffier de le faire dans un délai déterminé, et il [...] [9] Clearly, the Tax Court has a wide discretion to deal with cases of non-compliance at a status hearing.
-
7,778.
Johnson v. Maritime Telegraph and Telephone - 2002 FCT 487 - 2002-04-29
Federal Court DecisionsThe imposition of time limits to dispute the validity of a legal decision is of course meant to give effect to a basic idea of our legal thinking that, in the interest of society as a whole, litigation must come to an end (interest reipublicae ut sit finis litium), and the general principles adopted by the courts in dealing [...] In my opinion, it is now appropriate to recognize that, in certain circumstances, the duty of procedural fairness will require the provision of a written explanation for a decision.
-
7,779.
Dilmohamed v. Canada (Minister of Citizenship and Immigration) - 2002 FCT 9 - 2002-01-04
Federal Court DecisionsThe following passage can be found at bullet 6.1 of Minister's Guidelines (Applicant's Record, page 96 of Tab 8) which deals with the definitions of "unusual, undeserved and disproportionate hardship": [...] The exercise of this discretion will not be interfered with by the Court, if all of the evidence has been fairly assessed.
-
7,780.
Arnew v. The Queen - 2001-11-20
Tax Court of Canada Judgments[5] Dealing with the Appellant's argument in subparagraph [4] 2., Exhibit A-1 is the Appellant's 1998 income tax return filed by the Trustee. [...] This case, as in receivership, is fairly straightforward. The assignment of the bankrupt's property to the trustee results in a change of mutuality.
-
7,781.
Ming v. Canada (Minister of Citizenship and Immigration) - 2000-08-21
Federal Court Decisions[9] Did the visa officer make a reviewable error in dealing with the applicant"s application? [...] [12] The applicant finally argues that the visa officer breached the duty of fairness by failing to allow the applicant the opportunity to respond to the concerns the visa officer had with respect to the applicant"s application.
-
7,782.
Canada (Minister of Citizenship and Immigration) v. Yeung - 2000-06-28
Federal Court Decisions[9] That business is a small trading firm, dealing in the export of garment accessories from Hong Kong to East Africa. [...] [33] Justice and fairness, both for the citizenship applicants and the Minister, require some continuity with respect to the standard of review while the current Act is still in force and despite the end of the de novo trials.
-
7,783.
Turriff v. The Queen - 2000-06-14
Tax Court of Canada Judgments[8] Aside from the personal interest problem in this appeal, the Appellant must deal with the criteria established by the Federal Court of Appeal in The Queen v. Andrew Donnelly, 97 DTC 5499. [...] It established fairly large sales of grain which the Appellant testified was not profitable.
-
7,784.
Jacquot v. The Queen - 1999-12-03
Tax Court of Canada JudgmentsWe are nonetheless dealing here with a business, a source of income, and there are expenses that may be incurred in the context of that business. [...] be deductible in computing income for purposes of the Income Tax Act. Having concluded that the Appellant did not have a business in 1986, it is not necessary for me to determine which machines he purported to transfer from his hobby to his business in July 1986 or the fair market value of those machines at that time.
-
7,785.
Xu v. Canada (Minister of Citizenship and Immigration) - 1999-07-28
Federal Court Decisions[4] I will deal briefly with the third issue first. In Wong v. Canada (Minister of Citizenship and Immigration)1 I wrote: [...] for Justice and Liberty v. National Energy Board3 and noting that it has been held that the standards for reasonable apprehension of bias may vary, like other aspects of procedural fairness, depending on the context and the type of function performed by the administrative decision-maker involved, wrote at paragraph 48:
-
7,786.
Native Council of Nova Scotia v. Canada (Attorney General) - 2011 FC 72 - 2011-01-25
Federal Court Decisions... the honour of the Crown is always at stake in its dealing with Indian people. [...] No appearance of "sharp dealing" will be sanctioned. [Emphasis added] [...] c) recenser la population du Canada et faire le recensement agricole du Canada de la manière prévue à la présente loi;
-
7,787.
Docherty v. The Queen - 2003 TCC 754 - 2003-12-18
Tax Court of Canada Judgments(a) authorizing the entering into of the lease of the Site herein at less than fair market value as contemplated by Section 1(a) of said Act; [...] He also attempted to obtain certain Canadian Tire property though that property deal never concluded. [...] He had had prior dealings with Mr. Hakem. Mr. Hakem trusted Mr. Docherty and for good reasons.
-
7,788.
Oladimeji v. Canada (Citizenship and Immigration) - 2022 FC 183 - 2022-02-11
Federal Court DecisionsDid the officer breach the duty of fairness by failing to give Mr. Oladimeji an opportunity to respond to their concerns? [...] On this standard, the Court asks whether the procedure was fair having regard to all of the circumstances: Canadian Pacific at para 54. [...] That subsection deals with the awarding of a different number of points in a different context.
-
7,789.
Veillette v. Canada (Revenue Agency) - 2020 FC 544 - 2020-04-22
Federal Court DecisionsThe first deals with deadlines needed to process his grievance. These deadlines are set out in the Federal Public Sector Labour Relations Regulations, SOR/2005-79 [Regulations], and the Collective Agreement and, according to the applicant, were not met, which allegedly interfered with his right to procedural fairness. [...] a. Did the CRA violate the rules of procedural fairness when processing the applicant’s grievance? [...] In such a case, the relevant question is whether the procedure followed was fair with regard to the overall circumstances (Canadian Pacific Railway Company v Canada (Attorney General), 2018 FCA 69 at para 54).
-
7,790.
Mohseni v. Canada (Citizenship and Immigration) - 2018 FC 795 - 2018-07-27
Federal Court DecisionsHe received the explanation that was given by the applicant following what is referred to as a “fairness letter” and did not accept it. [...] Respondent’s counsel correctly pointed out that this issue had not been raised in written submissions, he was not in a position to deal with it, and the Court should not consider it at this stage. [...] Fairness requires that issues to be raised on judicial review be identified with a measure of precision.
-
7,791.
Sanmugalingam v. Canada (Citizenship and Immigration) - 2016 FC 200 - 2016-02-15
Federal Court Decisions[32] The standard of review to be applied by this Court to decisions of the RAD on the issue of the standard of review the RAD should apply has been the subject of a great deal of jurisprudence and will soon be settled by the Federal Court of Appeal in its consideration of Huruglica. [...] [68] With respect to the RAD’s common law duty of procedural fairness, the applicant’s reliance on Husian is misplaced and somewhat inconsistent with his allegations that the RAD did not conduct an independent assessment. [...] [71] The RAD did not breach the common law duty of procedural fairness.
-
7,792.
Merck & Co. Inc. v. Apotex Inc. - 2014 FC 883 - 2014-09-16
Federal Court DecisionsApotex submits that the same cautious approach should be taken by the Court when dealing with a motion for leave to amend. [...] [19] The power to strike out claims that have no reasonable prospect of success is a valuable housekeeping measure essential to effective and fair litigation. [...] These include pleadings that would prejudice and delay the fair trial of the action.
-
7,793.
Garavito Olaya v. Canada (Citizenship and Immigration) - 2012 FC 913 - 2012-07-19
Federal Court DecisionsThe most recent elections were considered generally free and fair; Civilian authorities generally maintained control of security forces; [...] 1. The Board committed a breach of natural justice and procedural fairness by basing its decision in part on material that was not before it. [...] [33] The applicants submit that the standard of review on matters of procedural fairness is correctness.
-
7,794.
Premnauth v. Canada (Citizenship and Immigration) - 2009 FC 1125 - 2009-11-03
Federal Court Decisions[22] A standard of correctness is the appropriate standard for the review of issues involving procedural fairness and natural justice. [...] As such, the Officer’s failure to provide an interview constituted a breach of procedural fairness and natural justice. [...] No interview was required and there was no breach of procedural fairness.
-
7,795.
Kathiravel v. Canada (Minister of Citizenship and Immigration) - 2003 FCT 680 - 2003-05-29
Federal Court Decisions(1) the applicant did not receive a fair hearing from the tribunal; and [...] [24] Referring to the Federal Court of Appeal's decision in Ramirez, supra, dealing with the degree of complicity required in order for accomplices to be subject to exclusion, the tribunal found "[A]lthough the claimant in this case was not a willing accomplice, he was an accomplice nonetheless". [...] In my view, in the circumstances, the applicant had a fair hearing. (2) Was there an error in the application of the defence of duress
-
7,796.
Quebec (Attorney General) v. Canada - 2007 FC 826 - 2007-08-10
Federal Court DecisionsAt that time, the English was “the Court has jurisdiction to determine such controversies and the Trial Division shall deal with any such matter in the first instance”. [...] For the purposes of this judgment, I need only analyse the cases which deal with the nature of the jurisdiction conferred by the section. [...] As it is related, I will deal with this argument in the context of the third argument made by Quebec.
-
7,797.
Bombardier Recreational Products Inc. v. Arctic Cat Inc. - 2017 FC 207 - 2017-02-24
Federal Court DecisionsI will comment further in the part of the reasons dealing with obviousness. [...] Ultimately, the disclosure must be fair, honest, open and sufficient. [...] Counsel: And how do you deal with the ranges in the claims, Mr. Breen?
-
7,798.
Libicz v. Canada (Attorney General) - 2021 FC 693 - 2021-06-30
Federal Court Decisions[17] At some time in March 2018, the Applicants retained counsel (counsel) to deal with the Objections. [...] B. Procedural Fairness Review [47] The question of whether the Decision was unfair because the Applicant had a legitimate expectation that was not met raises an issue of procedural fairness. [...] [ . . . ] c) obliger une personne à faire un paiement, conformément au paragraphe 224(1);
-
7,799.
Merlo v. Canada - 2017 FC 533 - 2017-05-30
Federal Court Decisions[26] The Parties submit that the Settlement Agreement is fair, efficient and in the best interests of the class. [...] Their professional opinions are that the settlement affords the best opportunity for class members to be fairly compensated. [...] Based on his experience in this role, as well as his many years as a Supreme Court Justice, the Representative Plaintiffs believe that the Honourable Mr. Bastarache, C.C., Q.C., will fairly assess the claims and will deal with all claimants in a sensitive and empathetic manner.
-
7,800.
Currie v. The Queen - 2012 TCC 62 - 2012-03-05
Tax Court of Canada Judgments... (c) a person with whom the person was not dealing at arm's length, [...] (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 [...] I can think of no way now to determine if the values placed on the assets in 1996 were fair.