11,312 result(s)
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8,076.
Pate v. The Queen - 2004 TCC 190 - 2004-03-01
Tax Court of Canada JudgmentsThat seems to be the case here because of other pleadings which follow in fairly rapid succession. [...] The Offer to Settle is not a great deal less in terms of inviting settlement from the initial claim. [...] [22] The Appellant has a second claim which I will deal with briefly.
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8,077.
Ar-Tech Automotive Industries Inc. M.N.R. - 2004 TCC 11 - 2004-01-07
Tax Court of Canada Judgments[16] Although Mr. Bocquet was to assume all the expenses related to the performance of his duties, he said that the appellant always paid for the expenditures in relation to the business fairs which he attended in order to promote the appellant's products. [...] [32] Counsel for Mr. Bocquet also pointed out that Mr. Bocquet had a great deal of experience and that the control exercised by the appellant was "operational" in nature. [...] We do not know a great deal about the way in which the customer base was to be developed, and there is little information available that would support a conclusion that Mr. Bocquet was under the supervision or control of the appellant in terms of how his work was organized.
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8,078.
Mymryk v. The Queen - 2003 TCC 760 - 2003-10-24
Tax Court of Canada Judgments[9] With regard to the balance of the evidence, it seems to me to be useful to reproduce portions of the evidence of the Appellant's representative, Mr. Gamble, given in the last segment of the hearing which deal with some specific questions posed by the Court in its letter of May 8, 2003 referred to earlier. [...] [16] Having regard to the respective positions of the parties, I am called upon to deal with two general questions: [...] Likewise, in the present case, it would not be logical and fair that his former spouse can prevent the Appellant from treating as support amount any amount paid or payable to the Executive Director of Social Services under the two assignments mentioned earlier.
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8,079.
Nefco Furniture Ltd. v. The Brick Warehouse Corp. - 2003 FC 852 - 2003-07-09
Federal Court DecisionsDealing with each category in evidence in the order set out above, I conclude that: [...] When dealing with famous or well-known marks, it may be more difficult to demonstrate that there is no likelihood of confusion, especially if the nature of the wares are similar . [...] [23] As the Registrar correctly noted, it was fair to conclude that BEDDING EXPRESS is no longer known to any significant extent more than seven years after its last use.
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8,080.
Sawan v. Canada (Minister of Citizenship and Immigration) - 2003 FCT 734 - 2003-06-12
Federal Court DecisionsThe family members who remain in Saadanayel have not been involved in previous business transactions with Israelis and are not directly related to someone who has had direct dealings with Israelis. [...] [44] As a preliminary matter, dealing with the Respondent's objection to certain portions of the principal Applicant's affidavit, the Applicant did indeed mention that two of her husband's relatives had been killed by the Hizbollah in 1999 in her PIF narrative. [...] The Board did not fairly apply the principle set out in Maldonado, supra, to the factual context of this case.
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8,081.
Cheberiak v. The Queen - 2002-02-12
Tax Court of Canada Judgments[13] I will deal firstly with the question of whether payments out of an RRIF should, as matter of proper construction of the subject provisions, be necessarily excluded as payments described in subparagraph (a)(i) of the definition of pension income. [...] Given the context of the statement however, it might be fair to assume that he was speaking of RRIFs that had not invested in life annuities. [...] They are not so expressly listed in subparagraph 118(7)(a)(iii) of that definition dealing with "a payment" "out of or under" an RRIF. The import of these distinctions are not apparent to me although I note that different registered plans permit different types of annuities as qualified investments.
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8,082.
Dunn v. The Queen - 2002-01-18
Tax Court of Canada JudgmentsEvery enactment should "be given such a fair, large and liberal construction and interpretation as best ensures the attainment of its objects". [...] to a proposed residence rather than building the house and then undertaking the alterations dictated by the existing medical condition - I considered myself constrained by the strong, clear language of the provision that - in its specificity - was not out of context with the entire section dealing with medical expenses. [...] It is apparent a great deal of attention was paid to recognizing certain expenses which would be incurred for specific reasons under particular circumstances.
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8,083.
Mobil Oil Canada Ltd. v. Canada - 2001 FCA 333 - 2001-11-05
Federal Court of Appeal DecisionsThe third provision, or rather group of provisions, sets aside any income tax advantage that a taxpayer would obtain through dealing with the Crown at prices lower than fair market value (subsection 69(6) to (10)). [...] It must be borne in mind that paragraph 18(1)(m) deals fundamentally with payments to the Crown.
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8,084.
Neron v. Canada (Attorney General) - 2001 FCT 683 - 2001-06-21
Federal Court Decisions[3] Section 18.1 of the Federal Court Act (Act) deals with applications for judicial review while section 18(1) of the Act deals with the issue of the Trial Division's exclusive original jurisdiction relating to extraordinary remedies such as to issue an injunction, a writ of certiorari, writ of prohibition, writ of [...] (b) failed to observe a principle of natural justice, procedural fairness or other procedure that it was required by law to observe;
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8,085.
Capogreco v. The Queen - 2001-06-08
Tax Court of Canada JudgmentsThe partners decided to litigate and they received an injunction to freeze the accounts of the contractors and any further dealings by them. [...] [20] The witness was asked why he put more money in at that stage and he said that he already put money in so he wanted to get the building finished and then he would deal with the problems afterwards. [...] "Small business corporation", at any particular time means, subject to subsection 110.6(15), 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
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8,086.
Mitchell v. Canada (Attorney General) - 2001 FCT 78 - 2001-04-14
Federal Court Decisions[37] In dealing with these issues, I will use the term "implied waiver" to describe a document (or documents) which are sent to Revenue Canada to serve as a waiver and which contain all or virtually all the information found on the prescribed form. [...] However, the Minister refused to reassess for the years 1977 to 1981 on the basis that he was powerless to deal with those years because the necessary waivers had not been filed. [...] In that case, the taxpayers did not indicate that they had decided to use V-day fair market value for certain shares by filing the prescribed form.
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8,087.
Apotex Inc. v. Merck & Co. - 1999-04-28
Federal Court Decisions(d) may prejudice or delay the fair trial of the action, (e) constitutes a departure from a previous pleading, or [...] In Wakefield Properties Corp. v. Teknion Furniture Systems Inc. , [1992] 44 C.P.R. (3d) 474 (F.C.T.D.) it was held that a party is sufficiently interested to pursue an action if it is able to show that it is engaged in dealing with the same kind of thing as the patentee and is presently and actively engaged in competition [...] However, the respondent Signa does not disclose any material facts that show whether it is engaged in competition with Merck, or that it is engaged in dealing with the same kind of thing as the patentees.
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8,088.
Canadian Union of Public Employees (Airline Division) , Local 4004 v. Air Canada - 1998-11-18
Federal Court DecisionsIt may be fairly stated, however, that the interpretation of the arbitral award of 1988 cannot, one way or another, be easily reduced to very simple terms. [...] 38. The arbitral award deals with contract interpretation. The argument of the applicant before me also deals with contract interpretation.
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8,089.
Two Carlton Financing Ltd. v. The Queen - 1998-06-02
Tax Court of Canada Judgments[5] Carlton's evidence is that on March 1, 1993 it acquired the business of Blackstone Entertainment Ltd. ("Blackstone"), a person with whom it did not deal at arm’s length. [...] A management fee paid to Amber Financial Services Ltd. ("Amber"), another corporation with which it did not deal at arm’s length, was not subject to GST, according to its erstwhile controller, Mr. Hank Glastra, who is also controller of the appellant, because it was an inter company charge.[3] Mr. Glastra also testified [...] Each case turns on its own facts, but where a taxpayer has taken significant and essential steps that are necessary to the carrying on of the business it is fair to conclude that the business has started.[8]
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8,090.
Merchant v. The Queen - 1998-04-14
Tax Court of Canada JudgmentsContrary to the highly unfair criticisms levelled at him I found him an honest and trustworthy witness who went about his job in a workmanlike and fair way but he was faced with impossible obstacles. [...] The only way in which I can impose some sort of order on the somewhat chaotic state of affairs is to take the replies to the notices of appeal item by item and deal with the issues that appear from them. [...] The place to deal with unacceptable conduct is in the award of costs.
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8,091.
Jian Sheng Co. v. Great Tempo S.A. - 1997-06-04
Federal Court DecisionsFor efficiency, I shall deal first with the nature and purpose of the February, 1996 booking note. [...] (iv) for political, racial, religious or other reasons be unlikely to get a fair trial. [...] Further, Hong Kong courts can surely deal with matters such as conflicts of law and the application of foreign law.
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8,092.
Vancouver Airport Authority v. Commissioner of Competition - 2018 FCA 24 - 2018-01-24
Federal Court of Appeal Decisions(2) Pre-hearing disclosure obligations: an aspect of procedural fairness [...] [91] The knowledge about third parties’ possible fear of reprisal if they cooperate lies with the Commissioner that deals with third party sources, not the Competition Tribunal. [...] [111] As an illustration of fairness, the Commissioner points to what it did in this case.
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8,093.
101139810 Saskatchewan Ltd. v. The Queen - 2017 TCC 3 - 2017-01-26
Tax Court of Canada JudgmentsCase, Melby and Rae accepted the fair market value of 34 shares in CSM held by 8231 was $2,600,000. [...] Melby and Rae, 8231 owned other assets which fair market value totalled $1,261,764 in addition to 34 CSM shares. [...] To find that subsection 55(2) should not apply on the basis of fairness would be to offend Parliament’s express legislative intention.
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8,094.
Huang v. Canada (Attorney General) - 2017 FC 662 - 2017-07-07
Federal Court Decisions[52] The public interest in disclosure referenced in section 38.06 of the CEA covers more than the fair trial rights of the individual concerned. [...] There will be many instances in which nondisclosure of protected information will have no bearing at all on trial fairness or where alternatives to full disclosure may provide assurances that trial fairness has not been compromised by the absence of full disclosure. [...] While I have expressed skepticism about this theory in previous decisions, I accept that it is a factor to consider when dealing with |||||||||||||||||||||||||||||||||||||||||||||||||||||||| a sophisticated nation state.
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8,095.
Suissa v. Canada (Attorney General) - 2013 FC 897 - 2013-08-23
Federal Court Decisions[15] Finally, the applicants contend that there was a lack of procedural fairness in that they were not afforded an opportunity to provide further submissions prior to the decision being made. [...] [20] The issue is not whether procedural fairness was owed to the applicants. [...] The Minister did not have to apply them formulaically, but they guided the exercise of his discretion and assisted in framing a fair administrative process for such applications.
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8,096.
10737 Newfoundland Limited v. The Queen - 2011 TCC 346 - 2011-07-11
Tax Court of Canada JudgmentsAt that time, each of the 342,652 Exchangeable Shares had an adjusted cost base of $71.64 and a fair market value of $3.71. [...] As explained by Noel J.A. in Canada (Canadian Private Copying Collective) v. Canadian Storage Media Alliance, dealing with a series of express exceptions, "if a statute specifies one exception (or more) to a general rule, other exceptions are not to be read in. [...] [6] Those Registered Newbridge Shareholders who dissented in respect of the Arrangement Resolution who were consequently entitled to be paid the fair value of the Newbridge Common Shares held by them.
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8,097.
Deschênes v. Canadian Imperial Bank of Commerce - 2011 FCA 216 - 2011-06-28
Federal Court of Appeal DecisionsArticle 4 of the document states that investment specialists have to act in good faith, honestly and fairly toward clients. [...] [42] Before dealing with the appellant’s arguments, it is important to recall the principles enunciated by the Supreme Court in Dunsmuir, which must govern our approach in a matter such as the one before the Court. [...] Would he think that it is more likely than not that Mr. Crowe, whether consciously or unconsciously, would not decide fairly.”
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8,098.
A.C. v. Canada (Minister of Citizenship and Immigration) - 2003 FC 1500 - 2003-12-19
Federal Court DecisionsWe are not dealing here with a blanket statement from the Panel that it considered all of the evidence and a failure to mention important specific evidence. [...] The Panel focussed on the fairness of the trial and, concluding that it was fair, found this determinative. [...] However, the Panel, in focussing on the fairness of the trial itself, completely ignored the issue of whether, even given such prosecution, the Applicants faced persecution.
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8,099.
Canada (Minister of Citizenship and Immigration) v. Fast - 2001 FCT 1269 - 2001-11-19
Federal Court DecisionsIt does not depend upon the Charter but rather, upon the Court's sense of fair play. [...] I accept the Minister's submissions on this point and will not deal with it any further. [...] [16] The Minister relies upon jurisprudence that says that the defendant is entitled to a trial which is fundamentally fair, not to the fairest of all trials.
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8,100.
Emerson Electric Canada Limited v. Canada (National Revenue) - 1997-02-14
Federal Court DecisionsThe Applicant does not pay customs duties on imports of tools that are subject to remission orders issued by the Minister pursuant to section 76(1) of the Customs Tariff.1 Division III of the Customs Tariff deals with the remission of customs duties, and the revocation thereof, in the case of machinery and equipment. [...] C) Procedural Fairness The Minister failed to observe a principle of procedural fairness in not providing the Applicant prior to the revocation of the remission orders an opportunity to make submissions or contradict the evidence and information allegedly demonstrating that machinery and equipment reasonably equivalent to [...] Between the judicial decisions and those which are discretionary and policy-oriented will be found a myriad decision-making processes with a flexible gradation of procedural fairness through the administrative spectrum.28