11,312 result(s)
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8,001.
Canada (Commissioner of Official Languages) v. CBC/Radio-Canada - 2012 FC 650 - 2012-05-29
Federal Court DecisionsRather than hear the appeals of the interlocutory decisions made by Prothonotary Tabib, the Court, with the parties’ consent, held hearings in January and April 2012 to deal with the jurisdictional issue and has already scheduled hearings on the merits to be held in October 2012, if necessary. [...] [91] If it is correct on the jurisdictional issue, the Corporation asks that I, as trial judge, decline to hear the case on the merits, make certain declarations of right, summarily dismiss this application and make any other order that the Court may deem appropriate and fair. [...] Subject only to rights of review or appeal, they expect, in the interests of fairness, to be able to rely on the outcome as final and binding.
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8,002.
National Automobile, Aerospace, Transportation and General Workers Union of Canada (Caw-Canada, Local 2182) v. Canada (Attorney General) - 2007 FC 449 - 2007-04-30
Federal Court Decisions[11] Article 21 of the collective agreement deals with hours of work and overtime. [...] •Relaying ship business messages, dealing with equipment requirements, loading and discharge instructions and estimated time of arrival, quarantine messages, messages requesting a doctor to meet a ship on arrival as well as private messages for passengers and crews. [...] [103] I am generally content to rely on counsel for the Attorney General of Canada’s summary of her testimony being of the view that it fairly reflected the testimony of Ms. Arnold as to where she drew the line between pensionable and non-pensionable allowances.
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8,003.
Stanfield v. The Queen - 2007 TCC 480 - 2007-02-07
Tax Court of Canada Judgments(a) may prejudice or delay the fair hearing of the action, a) peut compromettre ou retarder l'instruction équitable de l'appel; [...] [38] The appellant submits several of the Subject Paragraphs, particularly those dealing with the role of 16857 Yukon Inc. ("Yukon Inc."), other investor and joint ventures other than the Unioncal Trading Joint Ventures are not relevant to the appellant's appeal. [...] Unlike Status-One, supra, the Subject Paragraphs in the current case dealing with the tax shelter support directly the reassessment and are relevant to the issue in appeal.
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8,004.
Kligman v. Minister of national revenue - 2003 FCT 52 - 2003-01-21
Federal Court Decisions[22] Létourneau, J.A. stated in Bisaillon et al v. Ministre du Revenu national et al (1999), 251 N.R. 225 (F.C.A.), while dealing with an interlocutory matter, then in Bisaillon v. Ministre du Revenu national et al (1999), 264 N.R. 21 (F.C.A.), that s. 231.2 was not to be used to gather evidence for a criminal proceeding. [...] de vérification ou d'examen ou sont produits, la personne qui effectue cette opération ou auprès de qui est faite cette production ou tout fonctionnaire du Agence des douanes et du revenu du Canada peut en faire ou en faire faire des copies et, s'il s'agit de documents électroniques, les imprimer ou les faire imprimer. [...] This subsection deals only with the exclusion of evidence. It is therefore more appropriate to turn to subsection 24(1).
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8,005.
Harquail v. The Queen - 1999-10-29
Tax Court of Canada Judgments[61] The first decision dealing with that question is Craddock et al. v. M.N.R., 86 DTC 1014, in which two taxpayers had purchased a farm with the intention of breeding cattle. [...] — “small business corporation” at any particular time means a particular corporation that is a Canadian-controlled private corporation all or substantially all of the fair market value of the assets of which at that time was attributable to assets that were [...] [91] At about the same time, a study dealing with a matter that was likely to be discussed with representatives of Hydro-Québec was conducted by an economist on instructions received from the appellant Harquail.
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8,006.
Ma v. Canada (Minister of citizenship and immigration) - 2002 FCT 1303 - 2002-12-17
Federal Court Decisions4. Was the duty of fairness breached when counsel was not allowed to attend the interview? [...] [75] Dealing with the nature of the statutory scheme and the terms of the legislation, there is no right under the Act to obtain permanent residence in Canada. [...] Those considerations in my view do not support an enhanced content of the duty of fairness.
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8,007.
Canada (Public Safety and Emergency Preparedness) v. Erhire - 2021 FC 908 - 2021-09-01
Federal Court DecisionsMs. Erhire texted the CBSA officer she had been dealing with to say she was running late but in the end she never arrived. [...] Second, the ID did not engage in any meaningful way with whether Ms. Bazarin was equipped to deal with these matters in a way that would provide the necessary assurance that Ms. Erhire would report for removal as required. [...] According to paragraph 3(1)(f.1) of the IRPA, one of the objectives of that Act with respect to immigration is “to maintain, through the establishment of fair and efficient procedures, the integrity of the Canadian immigration system.” The integrity of this system depends in part on effective powers of enforcement.
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8,008.
Thompson v. Canada - 2021 FC 835 - 2021-08-12
Federal Court DecisionsWithout this information he was denied procedural fairness and breaches of sections 7 and 9 of the Charter. [...] • The CSC has a sentence management department that deals with court proceedings and tries to make the clients available for them; [...] He tried to explain that he had no jurisdiction to deal with the transfer and that the Plaintiff would have to grieve it and then go to the Federal Court.
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8,009.
Shenanigans Media Inc. v. The Queen - 2017 TCC 180 - 2017-09-15
Tax Court of Canada JudgmentsI will deal with the different categories of expenses in turn. General Principles [...] I will deal with those expenses later; see paragraph 55 below as well as footnote 27. [...] [14] The original amount claimed in 2010 under this heading is fairly close to 50% of the listed expenses in Exhibit A‑9.
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8,010.
Teva Canada Limited v. Leo Pharma Inc. - 2017 FCA 50 - 2017-03-14
Federal Court of Appeal Decisions[35] On a fair reading of the Reasons, the Federal Court did apply the proper test — the one it expressly set out in the Reasons. [...] Teva argues that there is no need to deal with this alleged error regarding the contents of its NOA if this Court agrees that, in any event, its argument has no merit. [...] [56] In adding the last portion of this sentence, the Federal Court appears to be dealing with Teva’s theory that calcipotriol is somewhat special.
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8,011.
Nguyen v. Canada (Citizenship and Immigration) - 2017 FC 27 - 2017-01-09
Federal Court Decisions[41] As the Decision makes clear, the Officer was aware that the Applicant had been in Canada for over 15 years, and he specifically deals with the years since her failed refugee claim. [...] My review of the Decision leads me to conclude that the BIOC was fairly and reasonably considered. [...] Moreover, a great portion of the H&C Decision deals with the BIOC, as one would expect.
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8,012.
Bourdeau v. Canada (Attorney General) - 2015 FC 1089 - 2015-09-17
Federal Court DecisionsIn addition the Mandate specifies that “The classification recommended to the deputy head or nominee must be fair, equitable and consistent with the classification principles.” [...] [20] It is submitted that the Committee “read out” or otherwise ignored parts of the Work Description when dealing with the rating scale for Decision Making by ignoring the plain wording of the Work Description, in particular the word “develops” which, of the thirteen Key Activities listed in the Work Description, appears [...] [21] Similarly the applicant submits that when dealing with Responsibility for Contacts the Committee in arriving at its conclusion ignored the word “negotiates” and altered the definition of the word “Associates”.
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8,013.
Erasmo v. Canada (Attorney General) - 2015 FCA 129 - 2015-05-20
Federal Court of Appeal DecisionsThey are “the shared assumptions upon which our system of justice is grounded” that “find their meaning in the cases and traditions that have long detailed the basic norms for how the state deals with its citizens”: Canadian Foundation for Children, Youth and the Law v. Canada (Attorney General), 2004 SCC 4, [2004] 1 S.C.R. [...] We cannot deal with long-term offenders as if there are no constitutional Charter rights; equally, we cannot consider Charter rights as if there are no long-term offenders. [...] The short answer is that, in the words of the Federal Court (at paragraph 25), “the process itself is a basic calculation based on sentences established in previous hearings, that themselves provided the [appellant] with adequate...procedural fairness as required by the principles of fundamental justice.” To put it
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8,014.
Burton v. Canada (Citizenship and Immigration) - 2014 FC 910 - 2014-09-23
Federal Court Decisions[10] While fairly conceding that it would be an extension of the doctrine to apply it to this case, counsel for Mr. Burton argues that the policy concerns that were noted as reasons for the doctrine in City of Toronto, Figliola and Penner also apply with full force and effect in the present situation. [...] Such reasons may deal with changed circumstances, including the passage of time, that are relevant to the assessment of risk and that have taken place subsequent to June 29, 2012. [...] Such reasons may deal with changed circumstances, including the passage of time, that are relevant to the assessment of risk and that have taken place subsequent to June 29, 2012;
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8,015.
McIntyre v. The Queen - 2014 TCC 111 - 2014-04-09
Tax Court of Canada JudgmentsThe Agreed Facts deal only with the income tax appeals of the Corporation and Lorraine. [...] Also, the Agreed Facts do not deal with the Corporation’s GST appeal or with Grant’s income tax appeals. [...] Fairness dictates that the administration of justice would be best served by dismissing this motion for a determination of a question pursuant to Rule 58 rather than permitting a Stage Two proceeding to proceed under this Rule.
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8,016.
Golini v. The Queen - 2013 TCC 293 - 2013-09-19
Tax Court of Canada JudgmentsThis Court has jurisdiction to deal with both. It is also clear that any wrongful conduct by a Canada Revenue Agency ("CRA") officer has no bearing on the validity of the assessment. [...] In issuing the reassessment on June 2, 2000, after a lengthy history of dealing with Mr. Karda, CCRA is telling Mr.Karda that it does not believe the prior reassessment is accurate; indeed, there are errors, yet without more information from Mr. Karda, the Minister is unable to be more specific in disallowing all claims. [...] ... 47. The Attorney General of Canada can deal with the appeals at the same time as the CCRA is proceeding with the audit.
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8,017.
Eidsvik v. Canada (Fisheries and Oceans) - 2011 FC 940 - 2011-07-27
Federal Court Decisions(d) may prejudice or delay the fair trial of the action, (e) constitutes a departure from a previous pleading, or [...] To adopt any other procedure would defeat one of the clear purposes of the judicial review process which is designed to provide the parties with a summary procedure to deal with the issues raised in the proceedings. [...] In other words, as per the Bull case, justice is better served by allowing the application judge to deal with all of the issues raised by the judicial review application.
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8,018.
Apotex Inc. v. Astrazeneca Canada Inc - 2009 FC 120 - 2009-02-04
Federal Court Decisionsthe burden in that regard, can demonstrate that it is plain and obvious that the governing statue, as a whole cannot be said, expressly or by implication to give rise to sufficient proximity or “neighbourhood” between AstraZeneca and the Minister such that it [is] just and fair to impose a duty of care on the Minister... [...] That pleading and the additional allegations regarding the Minister’s dealings with Apotex on its regulatory submissions, the fact that drug submissions are dealt with in confidence and with no knowledge to the innovater, in this case, AstraZeneca, are all grounded in the regulatory process, and arguably sufficient to [...] I agree with the Prothonotary that this decision did not deal with the issue of negligence and therefore, res judicata and issue estoppel are not applicable.
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8,019.
Jazz Air LP v. Toronto Port Authority - 2007 FC 624 - 2007-06-12
Federal Court DecisionsJustice Rouleau refused to deal with this request and that decision was neither appealed to the Federal Court of Appeal nor was it renewed before the case management prothonotary. [...] Since we are dealing with discretionary decisions, it is difficult to see how an exercise of discretion which does not reveal an error of law or of fact can still be said to have been improper. [...] Since I have reached a different conclusion I should deal with the matter, if only briefly.
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8,020.
Miller v. The Queen - 2007 TCC 207 - 2007-04-10
Tax Court of Canada Judgments(a) may prejudice or delay the fair hearing of the action, (b) is scandalous, frivolous or vexatious, or [...] Even if it is not a calculation then this Court is capable of dealing with it and having it rectified. [...] [62] Counsel opined that if this Court cannot continue the matter and deal with it where does the Appellant go?
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8,021.
Parker Brothers Textile Mills Limited v. The Queen - 2007 TCC 74 - 2007-03-28
Tax Court of Canada JudgmentsThese are issues of procedural fairness. Poor communication and misdirection can easily frustrate the appeal process. [...] As a result, he needed someone to survey a 30 - 70 kilometre area and do the "running back and forth" dealing with municipal offices that would permit and handle their facilities' requirements. [...] [23] Still, had the Respondent raised an allocation issue I would have been prepared to deal with it on the basis that some part of the amount paid was not for site investigation.
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8,022.
Sero v. Canada - 2004 FCA 6 - 2004-01-12
Federal Court of Appeal Decisions89. (1) Sous réserve des autres dispositions de la présente loi, les biens d'un Indien ou d'une bande situés sur une réserve ne peuvent pas faire l'objet d'un privilège, d'un nantissement, d'une hypothèque, d'une opposition, d'une réquisition, d'une saisie ou d'une exécution en faveur ou à la demande d'une personne autre [...] apply only in respect of personal property situated on reserves demonstrates that the purpose of the legislation is not to remedy the economically disadvantaged position of Indians by ensuring that Indians may acquire, hold, and deal with property in the commercial mainstream on different terms than their fellow citizens. [...] 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.
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8,023.
Oasis Ltd. v. M.N.R. - 2003 TCC 370 - 2003-06-02
Tax Court of Canada Judgments[24] A great deal of the Appellant’s work was at Canada Place in Edmonton. [...] Having said that, it is also fair to say that where the parties truly choose a particular method of setting up their working arrangement, it is not for the Minister or this Court to disregard that choice. [...] [35] Control: In my view, a great deal of control was exercised over of the Worker by the Appellant or his agents.
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8,024.
Windsor Management Ltd. v. The Queen - 2001-07-18
Tax Court of Canada Judgments[1] These reasons deal with two motions filed by the Respondent that raise two issues: are the appeals statute-barred? [...] It is hoped that this matter could be dealt with at the district level and avoid time delays in making presentations to the Tax Fairness Committee. [...] There is no need to deal with the jurisdiction issue. The motion dated October 21, 1998 is allowed and all purported appeals are quashed.
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8,025.
Ken Goodale and Patricia Goodale o/a Good Janitorial v. M.N.R. - 2001-04-23
Tax Court of Canada JudgmentsIn point of fact, the evidence seems to reveal that most workers agreed with the figure that was offered to them and I have no doubt that Mr. Goodale was always attempting to be quite fair with his workers. [...] Again, he stressed that once they started working, he did not deal with the clients unless things got serious. [...] They all had their own keys issued by the clients or the codes from the clients' buildings to open doors and deal with the question of alarms.