Advanced Search

Salt Canada Inc. v. Baker - 2020 FCA 127 - 2020-07-28

I think the way we are doing it is fair, Mr. Chairman, and I have seen no compelling reason why we would not want the Federal Court, with the judicial expertise that is available at that level.   [...]  [42] Long ago, this happened fairly often. Certain cases straddled federal and provincial jurisdiction.   [...]  The appellant fairly concedes that the chain of title up until 2010 is somewhat “murky”.

Marlboro Canada Limited v. Philip Morris Brands SÀRL - 2019 FC 7 - 2019-01-04

I conclude that Undertaking #16 may permit the Plaintiffs to either advance their case or to damage the case of the Defendants, or may fairly lead to a train of inquiry that could have either of these consequences.   [...]  In their view, this question is relevant because it may directly or indirectly enable them to advance their case or damage the defendants’ case, or fairly lead to a train of inquiry which could do so.   [...]  This result is especially problematic given that the Prothonotary found that Question 1 (Undertaking #16) is relevant, dealing with when the Rooftop name was first considered (i.e. was it before or after the FCA decision?).

Les immeubles Caris Ltée v. The Queen - 2016 TCC 222 - 2016-10-11

For example, she stated that she did not understand why the applicant had received assessments dealing with rebates for input credits.   [...]  Fair and equitable to allow the application [76] I will briefly review the other conditions imposed by paragraph 304(5)(b) of the ETA.   [...]  b) The fairness and equity of the judicial system argues in favour of the applicant’s position.

Ford v. Canada (Attorney General) - 2015 FC 1057 - 2015-09-10

The legislation gives the CRA the ability to administer the income tax system fairly and reasonably by helping taxpayers to resolve issues that arise through no fault of their own, and to allow for a common-sense approach in dealing with taxpayers who, because of personal misfortune or circumstances beyond their control,   [...]  [48] As Justice Sharlow stated in Lanno v Canada (Customs and Revenue Agency), 2005 FCA 153 at para 2, subsection 152(4.2) of the Act is “part of a statutory scheme, referred to as the ‘fairness provisions’ or the ‘fairness package’, that gives the tax authorities the discretion to grant relief against the operation of

Laliberté v. The Queen - 2015 TCC 134 - 2015-06-02

(c) a person with whom the person was not dealing at arm’s length, the following rules apply:   [...]  (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   [...]  (ii) for the purposes of paragraph 160(1)(e), the fair market value of the property at the time it was transferred shall be deemed to be nil, and

Zhi v. Canada (Citizenship and Immigration) - 2013 FC 1126 - 2013-11-06

[25] The applicant argues the appropriate standard of review is correctness, as the Board violated procedural fairness by not relying on oral testimony.   [...]  [35] The applicant argues that the authorities relied on by the respondent only deal with leave applications that contain no request for an extension of time.   [...]  I disagree with the applicant’s characterization of his argument as a matter of procedural fairness, as it concerns the Board’s assessment of evidence.

Buffalo v. Canada - 2013 FC 198 - 2013-02-27

a) l’objet de la modification est de faire concorder le document avec les questions en litige à l’audience;   [...]  The Plaintiffs submit that granting leave to the Crown is not consonant with the interests of justice in guiding the litigation in a fair and efficient manner.   [...]  [41] The Plaintiffs further submit that the interests of justice engage broader considerations of fairness.

McKenzie v. The Queen - 2011 TCC 289 - 2011-06-09

[9] It is fair to say that the relationship between the capital beneficiary, Barbara McKerrell, and the taxpayer was difficult at times following Mr. Zimmermann’s death.   [...]  (c) for greater certainty, the cost to the taxpayer of each property received by the taxpayer as consideration for the disposition is the fair market value of the property at the time of the disposition.   [...]  [28] In the circumstances of this case, I am not prepared to either contort the plain meanings of the terms used in section 106, nor to add any glosses to the rule in Saunders v. Vautier for which I have been given no authorities, in order for the Tax Court to deal with what appears to have simply been a historic possible

Public Service Alliance of Canada v. Canada (Attorney General) - 2008 FC 474 - 2008-04-14

[20] The applicants equally assert that the Officer’s reliance on the existence of the Contract coupled with her failure to address the impact of the CIRB’s decision, denied the applicants’ rights to procedural fairness.   [...]  Pointe-Claire is of limited applicability to the case at bar, as it deals specifically with the collective bargaining setting.   [...]  (2) Le personnel de la Monnaie — le président compris — est réputé faire partie de la fonction publique pour l’application de la Loi sur la pension de la fonction publique.

Nelson v. Canada (Attorney General) - 2006 FC 225 - 2006-03-15

. . . «invalidité» La perte ou l'amoindrissement de la faculté de vouloir et de faire normalement des actes d'ordre physique ou mental.   [...]  [25] Section 18 of the Veterans Review and Appeal Board Act gives the VRAB “full and exclusive jurisdiction to hear, determine and deal with all applications for review that may be made to the [VRAB] under the Pension Act”.   [...]  (2) Avant de recevoir en preuve l'avis ou les rapports d'examens obtenus en vertu du paragraphe (1), il informe le demandeur ou l'appelant, selon le cas, de son intention et lui accorde la possibilité de faire valoir ses arguments.

Fecteau v. The Queen - 2002-07-22

There was a deemed disposition of the property at its fair market value of $413,000.   [...]  There are other issues which I shall deal with later. . . . 6 Both Appellants testified that they purchased their units to sell them.   [...]  Sections 13(7) and 45(1) provide for the transfer to be made by means of a deemed disposition and reacquisition at fair market value.

Nazeri v. Canada (Minister of Citizenship and Immigration) - 1999-08-27

A. No. What I have to deal with was the application. I have an applicant who mention -- who did a certificate in echocardiography, period.   [...]   to the interview, which materials amounted to more than 60 pages of documentation, and failing to review the relevant CCDO and NOC definitions of medical sonographer, placed himself in a position where he could not properly fairly or competently perform his duties and conduct a meaningful interview with the Applicant.   [...]  71. It is submitted that the officer"s failure to perform his duties are so serious that they amount to a breach of the officer"s duty to act fairly in preparing for and conducting the interview, and in a lack of fairness in making his decision.

Catenacci v. Canada (Attorney General) - 2006 FC 539 - 2006-04-28

In Chiarelli, the Court had to deal with the constitutionality of the statutory scheme providing for the deportation of a permanent resident on conviction of a serious criminal offence.   [...]  This process has been held to be fairly limited and does not accord the officer making the report very much latitude on whether and on what to report.   [...]  [64] In Lavoie, dealing with the citizenship requirements for public service employment, the Supreme Court of Canada, at paragraph 45, held that "... it is settled law that non-citizens suffer from political marginalization, stereotyping and historical disadvantage".