11,312 result(s)
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8,551.
Parrish v. Canada (Attorney General) - 2003 FCT 748 - 2003-06-13
Federal Court Decisions128. (1) Sous réserve des autres dispositions du présent article, l'employé au travail peut refuser d'utiliser ou de faire fonctionner une machine ou une chose, de travailler dans un lieu ou d'accomplir une tâche s'il a des motifs raisonnables de croire que, selon le cas_: [...] 1. This motion for an order striking out the Applicants' originating Notice of Application, dated May 27, 2003, is granted, as at this stage, the Court lacks jurisdiction to deal with this matter.
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8,552.
O'Neil v. Canada (Minister of National Revenue) - 2003 FCT 550 - 2003-05-02
Federal Court Decisions[7] Dealing first with a continuing intention to appeal, Dr O'Neil spoke about various past fraudulent activity on the part of the Crown, his view that he had been defrauded by business associations and by Revenue Canada, that the British Columbia Supreme Court had not properly heard him in 1988 and that it was only now [...] an explanation for the delay, but I am also aware that Dr O'Neil gives as reasons for the delay a view that once the actions were dismissed the result was final and that there was no pressing need to get on with his own legal affairs until Revenue Canada, fairly recently, commenced some form of execution proceedings.
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8,553.
Mangat v. Canada (Minister of Citizenship and Immigration) - 2003 FCT 459 - 2003-04-17
Federal Court Decisions[9] I will deal together with the failure on the part of the Appeal Division to mention the evidence of Mr. Bajwa and the directly relevant documentary evidence adduced before it. [...] The reasons requirement under the duty of fairness is sufficiently flexible to permit various types of written explanations for the decision to satisfy this requirement....
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8,554.
Costigane v. The Queen - 2003 TCC 67 - 2003-03-31
Tax Court of Canada Judgments[11] Dr. Costigane argued that, with respect to the management/bookkeeping fee paid to Costigane Financial Services, this was a fair market value fee for legitimate bookkeeping services rendered. [...] [15] Dealing first with Dr. Costigane's claim for the deduction of the annual $29,400.00 bookkeeping fee, I am not convinced that that payment was reasonable.
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8,555.
Steele v. The Queen - 2002-07-30
Tax Court of Canada JudgmentsHer parents indicated to her that it would have to be on a fair market rental basis for the space that she would occupy. [...] I have reviewed other cases dealing with the deduction of food expenses and although there is some authority to the effect that providing room and board to strangers may justify the deduction of food expenses, I was unable to find any authority to the effect that food expenses in relation to a person's daughter can be
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8,556.
Dirk v. The Queen - 2002-05-24
Tax Court of Canada JudgmentsHe described the difficult time he has dealing with all fasteners, buttons, zippers, hooks, tying shoelaces etc., most of which normally require the use of both hands. [...] I also note that on those occasions when he is not able to wear his prosthesis because of the discomfort/pain, he would be severely restricted in his ability to attend to these otherwise fairly simple tasks.
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8,557.
Swartz v. Canada (Minister of Citizenship and Immigration) - 2002 FCT 268 - 2002-03-08
Federal Court DecisionsIn my view, only a duty to fairly consider the reasons advanced, to acknowledge that they were read and considered, and then to decide. [...] It is unnecessary to deal with this issue in view of my decision that the application for judicial review is to be allowed.
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8,558.
Dalanguerban v. Canada (Minister of Citizenship and Immigration) - 2001 FCT 1081 - 2001-10-02
Federal Court DecisionsI supervise the staff of 4 employees and deal with the finances, shipping, budgeting and the overall operation of the business. [...] It is not fairness, but the Regulations that impose a duty on a visa officer to determine whether the conditions of the definition are met.
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8,559.
Dargham v. The Queen - 2001-08-14
Tax Court of Canada JudgmentsFor example, she stated that her gifts were justified by gratitude; according to her, they were a fair return for having been able to receive scholarships, to obtain a considerable reduction in her tuition fees, and so on. [...] [28] The claim cannot be made that such an exercise is infallible in terms of the conclusion arrived at; it is essentially a process guided by the search for truth, a process in which, unfortunately, a great deal depends on perception and interpretation.
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8,560.
A.B.Z. v. Canada (Minister of Citizenship and Immigration) - 2001 FCT 533 - 2001-05-25
Federal Court DecisionsThis is because the filing of the motion can fairly be characterised as [an] attempt to forestall removal. [...] The applicant's counsel takes the position that his client never stated that he entered into a deal with the police or authorities.
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8,561.
Beaudry v. Goldman - 2001 FCT 459 - 2001-05-10
Federal Court DecisionsThe principle for determining what document properly relates to the matters in issue is that it must be one which might reasonably be supposed to contain information which may directly or indirectly enable the party requiring production to advance his own case or to damage the case of his adversary, or which might fairly [...] The questions therefore deal with the matter of damages, which is the subject of the reference.
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8,562.
Brazda v. Canada (Ministre de la Citoyenneté et de l'Immigration) - 2001 FCT 50 - 2001-02-09
Federal Court DecisionsIn view of the fact that the panel did not specify what evidence it found compelling, did not deal with the conflict in the evidence before it, misstated the applicable standard of proof, and rejected as incredible viva voce evidence on the issue without providing reasons, I am unable to defer to the CRDD and unable to [...] Counsel for the Minister fairly conceded that there was "not much analysis" in support of the finding, but submitted that the issue was, nonetheless, worthy of consideration.
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8,563.
Willis v. The Queen - 2000-12-05
Tax Court of Canada JudgmentsI find that the fair and reasonable approach is to allow one half of $3,256.15 as input tax credits i.e. $1,628.08. [...] [16] The final issue which I must deal with is the penalty of $2,215.91 imposed under section 285 of the Act. The wording of section 285 is almost identical to that contained in subsection 163(2) of the Income Tax Act. Section 285 requires that an omission or false statement in a return be made knowingly or in circumstances
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8,564.
Horii v. Canada - 2000-09-18
Federal Court DecisionsThe question as to whether the Statement of Claim offends against Rule 137 [now Rule 139] as tending to "prejudice, embarrass or delay the fair trial of the action" has become res judicata by the disposition of the defendant's previous application for the same purpose, even though the previous and present application do not [...] Rather, and here I turn to the aspect of costs, the Plaintiff has been put to the expense of dealing with an attack which is similar to or identical with that which has already been brought and that must sound in costs.
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8,565.
1056 Enterprises Ltd. v. Canada - 2000-07-28
Federal Court DecisionsI think the best interests of all concerned will be best served by leaving the dividend situation undisturbed and there is a basic fairness in this solution because it is not unreasonable to regard the dividends as being in substance additional remuneration, John"s other claim for which, as noted, I reject. [...] [26] At the conclusion of the trial, counsel for the Minister stated that if the Court held the payments by 1056 did not confer a benefit on John Pankiw then it would not challenge the deductions by 1056 pursuant to subparagraph 20(1)(e)(ii) of the Act. Accordingly it is not necessary for the Court to deal with 1056's
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8,566.
Nguyen v. Canada (Minister of Citizenship and Immigration) - 1999-11-04
Federal Court Decisionsreview, based his or her decision on an erroneous finding of fact made in a perverse or capricious manner or without regard to the material that was before the visa officer, and failed to observe a principle of natural justice, procedural fairness or other procedure that the visa officer was required by law to observe. [...] Paragraph 4.09 of the Immigration Manual3, under the heading "Selection and Control" and dealing with "bonus points - pass marks" reads in part as follows:
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8,567.
Desouky v. Canada (Minister of Citizenship and Immigration) - 1999-10-05
Federal Court Decisions82.1 (1) La présentation d'une demande de contrôle judiciaire aux termes de la Loi sur la Cour fédérale ne peut, pour ce qui est des décisions ou ordonnances rendues, des mesures prises ou de toute question soulevée dans le cadre de la présente loi ou de ses textes d'application " règlements ou règles " se faire qu'avec [...] [29] I believe that one of the applicant"s strongest submissions deals with the interpretation that should be given to Rule 399(2)(a) of the Federal Court Rules .
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8,568.
Rawindraraj v. Canada (Minister of Citizenship and Immigration) - 1999-05-06
Federal Court Decisions[4] I shall deal with the four bases of the Refugee Division"s conclusion that the applicant"s evidence was a fabrication and that his refugee claim was groundless. [...] Therefore, he argued, the finding was made without regard to the evidence before the panel, or in breach of the duty of fairness because the applicant had no opportunity to attempt to rebut the evidence.
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8,569.
Bouchard v. The Queen - 1999-05-05
Tax Court of Canada Judgments[17] There can be no doubt in the instant case that we are dealing with a severe impairment whose effects are prolonged to the point of being irremediable and permanent. [...] [19] Through his persuasive testimony, the appellant showed that his prosthesis definitely afforded him a fairly good quality of life, provided he is very disciplined and very careful and does not overdo his use of it.
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8,570.
Hsu v. Canada (Minister of Citizenship and Immigration) - 1999-04-21
Federal Court Decisions[7] Furthermore, the visa officer found that the applicant was unable to speak knowledgeably about his daily business activities, such as his inventory and budget, dealing with his clients and his suppliers, and hiring staff. [...] [9] The applicant submits that he was not afforded a fair and thorough assessment by the visa officer.
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8,571.
R. Reusse Construction Co. v. The Queen - 1999-04-01
Tax Court of Canada Judgments[12] There is an abundance of case law dealing with the tax treatment of compensation for the untimely termination of business contracts. [...] [20] In my view, the effect of the payment is fairly obvious. It compensated the Appellant in part for FT's failure to discharge its obligation to pay rent under the lease.
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8,572.
Montgomery v. Canada - 1999-03-23
Federal Court of Appeal Decisionsis subject to the condition that the selling or disposition price for land, buildings, and any other property used for the nursing home shall not exceed the aggregate of the fair market value for land, buildings and any other property determined as at the date of sale or disposition on an appraisal basis under which [...] However, we do not read the ratio decidendi in Montgomery to deal directly with the question of what "recognized" means in subparagraph 8(1)(i)(i), which is the question before us in this appeal.
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8,573.
Chiasson v. The Queen - 1999-03-03
Tax Court of Canada Judgments[2] Section 160 of the Act provides that where a person has transferred property to a person with whom he or she was not dealing at arm’s length, the transferee and transferor are jointly and severally liable for the transferor’s tax liability in an amount equal to the lesser of the amount by which the market value of the [...] (i) fair market value of the property transferred: $25,000 (ii) consideration paid $ 0
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8,574.
Sauve v. Canada - 1998-11-12
Federal Court Decisions(d) may prejudice or delay the fair trial of the action, (e) constitutes a departure from a previous pleading, or [...] [26] In that it was found by the Assistant Commissioner that the grievance procedure was not adequate or was not the proper forum to deal with allegations of discrimination and harassment, I am satisfied that there would be no purpose for the plaintiff to appeal to the next level of the grievance procedure.
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8,575.
Bryce v. The Queen - 1998-08-11
Tax Court of Canada Judgments[18] For those principles I have relied heavily on the reasoning of Bowman, J. in Radage v. The Queen, 96 DTC 1615 wherein at page 1625, dealing with subsection 118.3, he stated: [...] Every enactment is deemed remedial, and shall be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objects.