11,312 result(s)
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7,801.
Metrobec Inc. v. The Queen - 2019 TCC 250 - 2019-11-18
Tax Court of Canada Judgments(a) may prejudice or delay the fair hearing of the appeal; (b) is scandalous, frivolous or vexatious; [...] 50l) the appellant does not follow its own usual procedures when dealing with the Valleyfield sham suppliers; [...] 49t) the appellant deals regularly with Yves St-Denis; "Valleyfield sham suppliers"
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7,802.
Mendoza-Rodriguez v. Canada (Citizenship and Immigration) - 2012 FC 1367 - 2012-11-27
Federal Court Decisions[22] The Principal Applicant also submitted many materials dealing with country conditions and paramilitary groups in Colombia. [...] The Respondent submits there was a great deal of evidence that Colombia has made significant gains in combating the paramilitary groups. [...] Also, in Torres, the evidence was strong that Mr. Almendariz had taken direct violent action against the applicants and this had occurred in the fairly recent past, so that his continued interest in them was obvious.
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7,803.
Lyncorp International Ltd. v. The Queen - 2010 TCC 532 - 2010-10-19
Tax Court of Canada JudgmentsThe cost incurred for the former, I will deal with when reviewing income from property. [...] [65] I will first deal with the issue of debt as a source of property income. [...] To be fair, SLX Management does not appear to address this issue head on, but simply stated:
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7,804.
Marcoux v. M.N.R. - 2001-11-16
Tax Court of Canada Judgments[7] Lord Denning was, of course, dealing with certiorari to quash for error on the face of the record. [...] (b) failed to observe a principle of natural justice, procedural fairness or other procedure that it was required by law to observe; [...] Where we are dealing with professionals such as doctors or lawyers the control test is not meaningful.
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7,805.
Canada (Attorney General) v. Llewellyn - 2024 FC 143 - 2024-01-31
Federal Court Decisions[18] The Decision also notes the similar complaints made by Mr. Llewellyn in 2008 to NSIRA’s predecessor, the SIRC. SIRC concluded, in accordance with its governing legislation, that it did not have the jurisdiction to deal with the complaint because some allegations did not pertain to “an act or thing” done by CSIS and [...] [98] The amicus relies on Canada (Attorney General) v Hutton, 2023 FCA 45 at para 53 [Hutton], in support of the importance of considering the need to provide the parties with accurate information to permit the fair and just resolution of the Application for Judicial Review as a factor at the balancing stage. [...] However, the redactions overall are minimal and as a result, Mr. Llewellyn has a great deal of unredacted information that he can publicly refer to in his Application for Judicial Review.
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7,806.
Toronto-Dominion Bank v. Canada - 2020 FCA 80 - 2020-04-29
Federal Court of Appeal Decisionsb) ne pas faire partie du patrimoine ou des biens de la personne à compter du moment où le montant est perçu, que ces biens aient été ou non tenus séparés de ses propres biens ou de son patrimoine et qu’ils soient ou non assujettis à un droit en garantie. [...] As well, the Bank argues that in both Sparrow and First Vancouver the Supreme Court understood the deemed trust structure to be a structure to deal with priority disputes. [...] [82] Before concluding, I will deal briefly with the policy arguments advanced by the Bank and the intervener.
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7,807.
Johnston v. Canada (Attorney General) - 2020 FC 352 - 2020-03-09
Federal Court Decisions[43] Section 78(1) of the CCRA deals specifically with payments to offenders. [...] les objectifs de son plan correctionnel, de répondre à des besoins essentiels ou de faire face à des responsabilités familiales ou parentales, il réduit les retenues ou les remboursements ou y renonce pour permettre au délinquant d’atteindre ces objectifs, de répondre à ces besoins ou de faire face à ces responsabilités. [...] In fairness, counsel for the respondent did not strongly argue otherwise at the hearing of this application and even conceded that the reasonableness of the decision was “doubtful.”
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7,808.
Ariyarathnam v. Canada (Citizenship and Immigration) - 2018 FC 162 - 2018-02-12
Federal Court DecisionsIn fact, it says little more than the so-called “fairness letter” of December 1, 2015. [...] Rather, the interests of the child “must be “well identified and defined” and examined “with a great deal of attention” in light of all the evidence” (para 39). [...] Without any identification or definition of those interests, and even less of the great deal of attention required in the examination of the interests of the child, the notes seem to conclude that the child has lived, up to now, without his father, except for some visits abroad.
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7,809.
Thanabalasingham v. Canada (Attorney General) - 2017 FC 190 - 2017-02-15
Federal Court Decisionsb) qu’elle n’a pas usé de violence, d’intimidation ou de contrainte envers la victime, ni tenté ou menacé de le faire; [...] i) le demandeur a un casier judiciaire à l’étranger pour une infraction qui aurait pu faire l’objet d’une poursuite par voie de mise en accusation si elle avait été perpétrée au Canada; [...] [28] The Applicant submits that an exercise of discretion requires all relevant factors to be considered for a fair and reasonable decision.
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7,810.
Gottfriedson v. Canada - 2015 FC 706 - 2015-06-03
Federal Court Decisions[56] To deal first with Dr. Ignace, I refused to strike her affidavit. [...] (i) would fairly and adequately represent the interests of the class, [...] (a) would fairly and adequately represent the interests of the subclass;
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7,811.
Chauvin v. Canada - 2009 FC 1202 - 2009-11-23
Federal Court DecisionsThat process is based on evidence submitted to the Advisory Council and is guided by the principles of fairness. [...] However, common sense dictates that a refusal to issue a passport for improper reasons or without affording the applicant procedural fairness should be judicially reviewable. [...] The recommendation of the Advisory Council shall be based on evidence and guided by the principles of fairness and shall only be made after the Council has ascertained the relevant facts relating to the case under consideration.
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7,812.
Wilcox v. Miss Megan (Ship) - 2007 FC 1004 - 2007-10-02
Federal Court DecisionsMobility and daily activities also require a great deal of assistance. [...] In fact, Ms. Gmeiner’s report represents a thorough, fair and professional review of the Wilcox family earnings. [...] Like his brother, David Wilcox is fairly reserved and not one to express his emotions publicly.
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7,813.
Transport Besner Atlantic ltée v. Syndicat des travailleuses et travailleurs de Transport Besner (CSN) - 2006 FCA 146 - 2006-04-24
Federal Court of Appeal DecisionsThe case law is clear: “the concept of procedural fairness is eminently variable and its content is to be decided in the specific context of each case” (Knight v. Indian Head School Division No. 19, [1990] 1 S.C.R. 653, at page 682, cited in Baker v. Canada (Minister of Citizenship and Immigration), [1999] 2 S.C.R. 817, at [...] They argued that paragraph 44(2)(d) deals with: “. . . any proceeding taken under this Part that is pending on the date on which the business was sold . . . [...] It is for the arbitrator to be designated to decide any questions dealing with grievances in accordance with this new balance of power and in keeping with the powers conferred by the Code.
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7,814.
Fournier Pharma Inc. v. Canada (Minister of Health) - 2004 FC 1718 - 2004-12-14
Federal Court DecisionsHe is an inventor on 14 patents (5 of which relate to novel dosage forms) and has written not less than 25 papers, many dealing with the dissolution rates and gastrointestinal absorption of drugs. [...] adherence to the claims and this in turn promotes fairness and predictability. [...] I do not intend to deal with it further. CONCLUSION [64] Fournier has not established, on a balance of probabilities, that Cipher's allegation of non-infringement with respect to claim 1 of the '475 patent is not justified.
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7,815.
Rona Inc. (anciennement Groupe Rona Dismat Inc.) c. La Reine - 2003 TCC 121 - 2003-03-10
Tax Court of Canada JudgmentsIn order to deal with the arrival of giant competitors, such as the United States corporation Home Depot, Rona considered that it needed to become a dominant player in its market and to increase the number of its sales outlets. [...] [Rona] had therefore requested a written opinion on the fair market value of the business as at September 30, 1998." [...] ... The general principles to be applied to determine whether an expenditure which would be allowable under s. 12(1)(a) is of a capital nature, are now fairly well established.
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7,816.
Cassels v. The Queen - 2001-10-09
Tax Court of Canada JudgmentsThere are far too many cases dealing with section 227.1 of the Act. One way to appreciate the breadth of the extant law is to categorize the relevant cases. [...] Yet another cluster of cases, including situations in which a dominant director is able to limit others' influence over corporate affairs, will deal with de facto control. [...] it is fair to state that the assessments ultimately issued on April 18, 1994 to Northgate and Southgate and on April 14, 1994 to West Edmonton, were somewhat of a surprise to the appellant who - until the completion of the preceding audit - had no reason to believe there had been a problem within his fairly well-oiled
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7,817.
Canadian Memorial Services v. Personal Alternative Funeral Services Ltd. - 2000-01-28
Federal Court Decisions54. The meeting between the representatives did not deal with any arrangements or agreements between Personal Alternative and Simple Alternative. [...] [44] There is a fair degree of resemblance between the marks in appearance and sound in that both use as the operative element the word ALTERNATIVE together with a modifier. [...] [50] The authorities dealing with estoppel in trademark cases make it clear that mere delay will not support an estoppel.
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7,818.
Dale v. Canada - 1997-04-21
Federal Court of Appeal DecisionsIn Hillis, this Court was dealing with Saskatchewan legislation expressly conferring retroactive effect on an order of the court. [...] the Minister's view, that the apartment building had not been transferred to the Dale Corporation, as required by section 85, for a "consideration that include[d] shares of the capital stock of the corporation" and that, as a consequence, the appellants were deemed to have disposed of their building at fair market value. [...] We are dealing here with the validity of an income tax assessment for the 1985 taxation year.
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7,819.
Garces v. Canada (Public Safety and Emergency Preparedness) - 2023 FC 798 - 2023-06-06
Federal Court Decisions[22] The UNHCR also issued the Guidelines on Policies and Procedures in dealing with Unaccompanied Children Seeking Asylum (1997). [...] Shahid, however, did not deal with the exceptional situation of an unaccompanied minor and I do not read it as foreclosing an inquiry into whether the person had the legal capacity to make a claim. [...] The applicant’s argument in Hamami was that the Minister’s delegate had a discretion to consider the fairness of the outcome before declaring a claim ineligible.
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7,820.
Co-Operative Hail Insurance Company Limited v. M.N.R. - 2023 TCC 40 - 2023-04-06
Tax Court of Canada Judgments[45] In determining this appeal brought by Co-op Hail concerning Mr. Yeomans I am well cognizant that dealing with the issue of employee versus independent contractor, a plethora of caselaw has accumulated over several decades since 1986 when Wiebe Door was decided. [...] Indeed for Mr. Yeomans’ adjusting work to be accepted as fair as between the insurance company on the one side and the insurance claimant on the other, Mr. Yeomans had to be seen as not simply an extension or entity of the insurance company. [...] It is a well written and well reasoned decision, dealing with startlingly similar facts.
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7,821.
Yellowbird v. Samson Cree Nation - 2021 FC 209 - 2021-03-08
Federal Court Decisions[12] Mr. Yellowbird challenges the fairness of the process followed by the Board as well as the substance of its decision. [...] [29] The Supreme Court was then dealing with a federal election, but the principle stated in this excerpt is also relevant with respect to First Nations elections: Assiniboine v Meeches, 2013 FCA 177 at paragraph 63. [...] The first provision, section 20.1, deals with the grounds on which a complaint may be made and the second provision, section 20.7, enumerates the powers of the Board.
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7,822.
Whaling v. Canada - 2020 FC 1074 - 2020-11-19
Federal Court DecisionsAs Thomas J. notes in Dunlea v. Attorney-General, [2000] NZCA 84, [2000] 3 N.Z.L.R. 136, at para. 81, a case dealing with New Zealand's Bill of Rights Act 1990, an action for public law damages “is not a private law action in the nature of a tort claim for which the state is vicariously liable but [a distinct] public law [...] 58 Fourth, an appropriate and just remedy is one that, after ensuring that the right of the claimant is fully vindicated, is also fair to the party against whom the order is made. [...] [21] The parties have jointly submitted a form of Orders and attached litigation plans leaving out only the provisions dealing with the issues arising on these motions.
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7,823.
Lounsbury v. The Queen - 2019 TCC 109 - 2019-05-10
Tax Court of Canada JudgmentsThese alternative arguments would have raised issues as to the fair market value of the new house and as to the quantum of GST paid by the Appellant. [...] [31] In respect of this question there is one other matter I should deal with. [...] [32] What advice might or might not have been given might, however, be a relevant question to be considered by the Minister if she received a request to extend the time pursuant to paragraph 256(3)(b) of the Excise Tax Act. Such a request is not something this Court could deal with.
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7,824.
Binder Capital Corp v. Canada (National Revenue) - 2017 FC 642 - 2017-06-30
Federal Court DecisionsIn the course of a year, Mr. Binder tragically loses his spouse; deals with a major corporate reorganization of the AGI group, with the assistance of a temporary CFO, that affects his personal companies; finds a permanent CFO after the reorganization has taken place, who is not familiar with the changes to his personal [...] (3) Le ministre peut en tout temps proroger le délai fixé pour faire une déclaration en vertu de la présente loi. [...] Parliament has set up a complex structure to deal with a multitude of tax-related claims and this structure relies on an independent and specialized court, the Tax Court of Canada.
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7,825.
Dowers v. Canada (Immigration, Refugees and Citizenship) - 2017 FC 593 - 2017-06-15
Federal Court DecisionsThe purpose of section 25 of IRPA is to give the Minister the flexibility to deal with extraordinary situations which H&C grounds compel the Minister to act. [...] In my opinion, this reasoning completely fails to respect the individuals who are depending on the Officer’s fully informed and fair minded decision, but also reflects a complete failure to understand the law with respect to determining the best interests of a child. [...] Those interests must be “well identified and defined” and examined “with a great deal of attention” in light of all the evidence: Legault v. Canada (Minister of Citizenship and Immigration), [2002] 4 F.C. 358 (C.A.), at paras. 12 and 31; Kolosovs v Canada (Minister of Citizenship and Immigration), 323 F.T.R. 181, at paras.