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Appleton & Associates v. Canada (Privy Council Office) - 2007 FC 640 - 2007-06-19

Accordingly, I decline to deal with the question of the eligibility of the requestor.   [...]  Accordingly, Canada cannot rely on the ATIA to justify a failure to respect its duty of confidentiality under NAFTA. In particular, the panel dealing with the ongoing arbitration between UPS and Canada Post issued a confidentiality order, which governs the release of documents related to that arbitration, not the ATIA.   [...]  4. (1) Sous réserve des autres dispositions de la présente loi mais nonobstant toute autre loi fédérale, ont droit à l’accès aux documents relevant d’une institution fédérale et peuvent se les faire communiquer sur demande :

Apotex Inc. v. Sanofi-Synthelabo Canada Inc. - 2006 FCA 421 - 2006-12-22

Example 1 at page 3 of the ‘875 Patent deals with derivative No. 1 which is the racemate from which the separated isomers were obtained in the ‘777 Patent (‘875 Patent, page 3, A.B., Vol. VII at p. 2372).   [...]  Dealing with semi-synthetic penicillin, the court (per Cooke J.) said:   [...]  “If such a compound has not been made before, its properties often cannot be predicted with any confidence; and where that is the case we do not consider that the invention claimed can fairly or accurately be described as ‘published’, even if a skilled chemist would realize that to make the compound by routine means would

Vida Wellness Corporation (Vida Wellness Spa) v. M.N.R. - 2006 TCC 534 - 2006-10-02

While the spas provided a number of services, these appeals deal only with the massage therapists, specifically the workers.   [...]  For these reasons, it was important that the workers obtain a fairly detailed medical history prior to providing a massage.   [...]  One of the shortcomings arises in dealing with professionally trained workers.

Ford Credit Canada Limited v. The Queen - 2006 TCC 441 - 2006-08-04

In our opinion, these consolidated financial statements present fairly, in all material respects, the financial position of Ford Credit Canada Limited as at December 31, 2001 and 2000 and the results of its operations and its cash flows for the years then ended in accordance with Canadian generally accepted accounting   [...]  [26] We are not, in Part I.3, dealing with the computation of income, a function that courts have jealously guarded to themselves.   [...]  We are dealing with a tax on capital and the base upon which the tax is to be computed.

Merrins v. The Queen - 2005 TCC 470 - 2005-07-28

The appeals before me deal with the appellant's 2000 and 2001 taxation years, and thus warrants an independent review of the facts and issues.   [...]  I will deal with each of these subsidiary issues in the context of the two primary questions.   [...]  To ensure "fair taxation of all pension recipients", the 1996 Budget amended section 217 so that "the pensions of non-resident pension recipients would be taxed on the basis of world-wide income".

SHELL CANADA PRODUCTS LIMITED v. HER MAJESTY THE QUEEN - 2002 FCT 1304 - 2002-12-19

. . . "I also rely upon s. 10 of the Interpretation Act, R.S.O. 1980, c. 219, which provides that every Act 'shall be deemed to be remedial' and directs that every Act shall 'receive such fair, large and liberal construction and interpretation as will best ensure the attainment of the object of the Act according to its true  [...]  I take the following principle of statutory interpretation from the Supreme Court of Canada's decision in Minister of National Revenue v. Shell Canada Ltd., [1999] 3 S.C.R. 622; ..., when dealing with a taxing statute such as the Income Tax Act (and I add the Excise Tax Act) which was before that Court.   [...]  'When dealing with...piecemeal legislation such as the Excise Tax Act,...which, unlike, for example, the Income tax Act, has no coherent structure and contains no basic rules to start with and which is amended on a routine basis to accommodate or redress specific situations in a constantly evolving commercial reality, the

Beaudoin v. Canada (Attorney General) - 2001 FCT 712 - 2001-06-27

[12] 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;

Massé v. The Queen - 2000-09-15

If a principal residence has been converted into a rental property, state the fair market value of the property at the time of the conversion:   [...]  I did not and still do not have a great deal of experience in this area.   [...]  The choice I have made will be less costly and will generate more income, considering that I also have to manage my business, which requires a great deal of time.

Grant v. Canada (Minister of Citizenship and Immigration) - 1999-04-29

"...with the appellant and Dr. Powlowsky has spent at least two hours, fairly focused time one assumes, with the appellant.   [...]  Some 20% of her practice deals with persons who have criminal records.   [...]  The applicant testified that his friend mentioned the deal to him and asked him on 5 or 6 occasions if he had made any contacts.

Couture v. Canada (Attorney General) - 1997-10-10

Before I turn to the issues which this application raises, I will set out the relevant provisions of Canadian Forces Administration Order ("CFAO") 15 - 7, which deal with obligatory service.   [...]  I will deal firstly with the second issue. Pursuant to paragraph 19.26(2), a member of the Armed Forces, must submit his complaint "through the chain of command".   [...]  Firstly, a fair reading of CFAO-15-7, and in particular paragraph 13 thereof, can only lead to the conclusion that the applicant, like any other member of the Armed Forces who has received undergraduate and graduate funding, must serve the period of service required for each level of funding.

Canada (Attorney General) v. Bétournay - 2018 FCA 230 - 2018-12-18

[34] The Board was correct to consider the administrative or disciplinary nature of the suspension because it goes to its jurisdiction to deal with the grievance.   [...]  [37] The 20 or so paragraphs (85 to 103) that the Board dedicated to the grievance relating to the suspension without pay essentially deal with the characterization of the measure rather than its justification.   [...]  [52] In fairness to the Board, it did attempt to justify its decision to not follow arbitral consensus in this matter.

Baker v. The Queen - 2010 TCC 268 - 2010-05-14

If that is the case, I am dealing with a two person board, one of whom is more clearly a nominal director.   [...]  In the case at bar, necessary action was taken to deal with the problem as soon as it became apparent.   [...]  Tests have been developed, refined and repeated in order to give the process the appearance of rationality and objectivity but ultimately the judge deciding the matter must apply his own concepts of common sense and fairness.

RCI Environnement Inc. v. Canada - 2008 FCA 419 - 2008-12-29

With respect, this decision does not in any way deal with the concept of disposition or say anything of the kind.   [...]  In that case, the Court was dealing with an exceptional situation, the payment in question having been made by a public authority under an enactment, in a non-business context.   [...]  An indicator that there is goodwill is the fact that a business is sold for more than the fair market value of all of the business’s corporeal property.