11,312 result(s)
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8,651.
Canadian National Railway Company v. Canadian Transportation Agency - 2008 FCA 199 - 2008-05-29
Federal Court of Appeal DecisionsIt held that it had the authority to deal with SOLRS’ application despite the fact that it was made after the six month period had expired. [...] $1,959,951. The Agency never got to deal with the allegation of bad faith as that aspect of SOLRS’ application was withdrawn by letter dated September 17, 2007. [...] [61] There are many possible solutions for dealing with a bad faith application filed within the time limit.
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8,652.
Allan A. Greber Professional Corporation v. M.N.R. - 2007 TCC 78 - 2007-02-16
Tax Court of Canada Judgments(ii) the profits from the business of a corporation with which the employer does not deal at arm's length, or [...] are required to be made by the employer to a trustee under the arrangement for the benefit of employees of the employer or of a corporation with which the employer does not deal at arm's length; ... [...] It should therefore be given fair, large and liberal construction, and its objectives should not be frustrated by improper use of section 144 of the Act.
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8,653.
Leblanc v. The Queen - 2006 TCC 680 - 2006-12-21
Tax Court of Canada JudgmentsI think all you can say of that man, in the fair use of the English language, is that he is addicted to betting. [...] With the introduction of capital gains tax in Canada in 1972, it became necessary to deal with the possibility that lottery winnings which were not income might nonetheless attract tax as capital gains. [...] [42] I shall deal with the last point first. If I understand it correctly it is this: since you won it proves you must have had a system and therefore a business.
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8,654.
Burrows v. The Queen - 2005 TCC 761 - 2005-12-15
Tax Court of Canada JudgmentsParliament has given this Court specific jurisdiction to deal with the correctness of a tax assessment and its remedial powers are set out in subsection 171(1) of the Act. [...] The institution of Commissioners equipped with broad powers and an extensive discretion to deal with particular cases does not exist here. [...] The case before me however, deals with the tax treatment under the Act of pre-judgment interest received on a pay equity award.
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8,655.
Younes v. The Queen - 2001-10-02
Tax Court of Canada JudgmentsThat is a great deal of money to have in a safety deposit box! A cheque (certified if necessary) or a bank draft would certainly have been a more common method of payment for such large donations. [...] It should also be noted that Mr. Nahas did not testify at the hearing: according to Mr. Audette, he would not have had a great deal of credibility because he had been found guilty of tax evasion as a result of his participation in the scheme.[5] [...] [50] As in my decision in Abouantoun,[6] supra, here too one would have to be blind not to conclude that what we are dealing with is purchases of false receipts for charitable donations.
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8,656.
McCallum v. Peter Ballantyne Cree Nation - 2019 FC 898 - 2019-07-05
Federal Court DecisionsAccordingly, there was neither a breach of procedural fairness or natural justice. [...] [26] ...The jurisprudence of the Court is clear; such issues dealing with procedural fairness must be raised at the earliest opportunity. [...] Further, that the procedural fairness requirements of notice and an opportunity to respond were not met.
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8,657.
9027-4218 Québec Inc. v. Canada (National Revenue) - 2019 FC 785 - 2019-06-06
Federal Court DecisionsIn their notice of application they argued that the refusal is contrary to the Minister’s duty to act fairly and, furthermore, that the Minister failed to uphold a principle procedural fairness. [...] In Dumbrava v. Canada (Minister of Citizenship and Immigration), (1995), 101 F.T.R. 230, [1995] F.C.J. No. 1238, Noel J. (as he then was) reviewed a series of cases dealing with the effect of correspondence with a decision maker after a decision has been made. [...] Although the applicants make reference to breaches of their rights to procedural fairness, their arguments are based on the concept of fairness in general and not on specific breaches of procedural fairness by the Minister.
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8,658.
Galvez Padilla v. Canada (Citizenship and Immigration) - 2013 FC 247 - 2013-03-07
Federal Court Decisions[21] In the final part of her decision, dealing with the balancing of the danger assessment and the risk assessment, the Delegate wrote: [...] 7.6 Procedural Fairness The decision-making process for a Minister’s opinion must adhere to the principles of procedural fairness. [...] [61] I am therefore of the view that the Delegate’s decision must also be quashed on the ground that it breaches the Applicant’s right to procedural fairness.
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8,659.
Valle Lopes v. Canada (Citizenship and Immigration) - 2010 FC 403 - 2010-04-14
Federal Court DecisionsHere, the applicant has not established that his right to a fair hearing has been prejudiced. [...] [61] The applicant cannot claim he was not given a fair hearing due to not receiving documents. [...] It is not a matter that immigration officers are expected to have expertise dealing with, yet it is something the applicant had the right to have determined correctly.
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8,660.
Canada v. Brelco Drilling Ltd. - 1999-05-11
Federal Court of Appeal Decisions[1] This appeal deals with one of the most complex sections of the Income Tax Act, R.S.C. 1985, 5th Supp., C. 1, as amended ("ITA"). [...] I agree that the safe income earned by the parent cannot exceed its fair market value. [...] The final purchase price would reflect the "fair market value" of those assets.
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8,661.
Calian Ltd. v. Canada (Attorney General) - 2015 FC 1392 - 2015-12-18
Federal Court DecisionsIts opposition to subsection 20(5) was necessarily muted given its reliance on consent under subsection 20(1) and the fairly obvious fact the decisions below are silent on the discretion under subsection 20(1). [...] XV. History of Dealings: Both Parties Consider and Treat Personnel Rates as Exempt [...] [49] In my view, the general history of dealings between the parties is another relevant factor in considering the nature of the Personnel Rates and the issue of reasonable expectations of harm outlined in paragraph 20(1)(c) of the Act. Such dealings put the 2010-14 Standing Offer and the access request in their proper
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8,662.
Makhija v. Canada (Attorney General) - 2010 FC 141 - 2010-02-11
Federal Court DecisionsHe acknowledged that Infowave was relying on this certificate in its dealings with TPC. [...] b. The applicant had breached subsection 5(1) of the Act with respect to his dealings with all four Companies by failing to register in the Registry; [...] He did so knowing that Infowave was relying on these statements in its dealings with TPC and others . . .
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8,663.
Miawpukek First Nation v. Howse - 2022 FC 1501 - 2022-11-03
Federal Court Decisions(c) Ms. Howse must acknowledge that her reinstatement is probationary for a period of 1 year, subject to a fair and reasonable assessment of her job performance; [...] It must be made in a procedurally fair manner. [24] Just cause for dismissal has been described as misconduct that gives rise to a breakdown in the employment relationship, violates essential conditions of the employment contract, breaches the faith inherent to the work relationship, or is fundamentally or directly [...] While termination followed the workplace investigation and the Report, as reasonably found by the Adjudicator, these steps did not absolve the MFN from its obligation to consider a progressive disciplinary approach, particularly when dealing with an employee with twenty-three years of work experience with the MFN.
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8,664.
Chekosky v. Canada (Revenue Agency) - 2019 FC 841 - 2019-06-20
Federal Court Decisions[35] The Applicant cannot challenge the fairness of the CRA’s audit process in this Court. [...] Ms Desautels addressed each of the Applicant’s arguments in support of his request for relief and reviewed his past dealings with the CRA. The reasons for the refusal are stated clearly and comprehensively. [...] It is apparent that she was fully aware of the Applicant’s history with the CRA in respect of the Taxation Years and considered all of the circumstances relevant to the Applicant’s request fairly.
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8,665.
Cybernius Medical Ltd. v. Canada (Attorney General) - 2017 FC 226 - 2017-02-23
Federal Court DecisionsThis application is what Federal Courts Rules, SOR 98-106, Rule 302 regards as a continuous course of conduct as the decisions all deal with the same factual situations with the same legal issues (Krause v Canada, [1999] 2 FC 476 (FCA)). [...] c) obliger une personne à faire un paiement, conformément au paragraphe 224(1); [...] d) obliger une institution ou une personne visée au paragraphe 224(1.1) à faire un paiement, conformément à ce paragraphe;
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8,666.
Mario Côté Inc. v. Canada (Attorney General) - 2017 FCA 36 - 2017-02-16
Federal Court of Appeal Decisions[13] With respect to section 19 of the Act, the Tribunal found that the AMP system is not contrary to the presumption of innocence or the right to a fair trial protected by subsection 11(d) despite the fact that it is based on the civil burden of proof (the balance of probabilities). [...] The purpose of the Act is to establish, as an alternative to the existing penal system and as a supplement to existing enforcement measures, a fair, expeditious and efficient AMP system for the enforcement of the agri‑food Acts (see s. 3 of the Act). [...] Act is to establish a fair and efficient system of administrative penalties as an alternative to the existing penal system” (Clare v. Canada (Attorney General), 2013 FCA 265 at para. 28).
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8,667.
Ameni v. Canada (Citizenship and Immigration) - 2016 FC 164 - 2016-02-09
Federal Court Decisions[12] Issues of procedural fairness and natural justice are reviewable under the correctness standard of review: Canada (Minister of Citizenship and Immigration) v Khosa, 2009 SCC 12 at para 43; Sketchley v Canada (Attorney General), 2005 FCA 404 at paras 53˗55. [...] [34] In addition to concerns about the reasonableness of the decision, I wish to note a concern regarding procedural fairness. [...] Lack of notice breaches the duty of procedural fairness. In my respectful view, the Applicants should have produced these passports to Canadian officials because they had an undoubted duty to produce all relevant documents to their applications.
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8,668.
Li v. Canada (Citizenship and Immigration) - 2015 FC 459 - 2015-04-15
Federal Court Decisions[11] Dealing with the merits of the Minister’s application, the Board found it significant that Mr Li had not applied for Canadian citizenship but, rather, decided to maintain his Chinese citizenship through renewal of his Chinese passport. [...] The test is whether the delay caused “actual prejudice of such magnitude that the public’s sense of decency and fairness is affected” (at para 133). [...] 6. Is the duty of fairness in cessation proceedings breached where the Canada Border Services Agency hearings officer who exercises the delegated jurisdiction to seek cessation is the same as the officer who represents the Minister at cessation proceedings?
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8,669.
Majlat v. Canada (Citizenship and Immigration) - 2014 FC 965 - 2014-10-10
Federal Court Decisions[5] Mrs. Majlat did not endure the same types of racist slurs as her husband because she is of mixed heritage and is fair-skinned. [...] Thus, the tribunal need not mention all the evidence or even deal with all the arguments made (provided it discharges its function and does address the issues it is statutorily mandated to decide). [...] • A fair reading of the documentary evidence shows that outlawed, right-wing extremist groups continue to incite violence against Roma (at para 39 of the decision).
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8,670.
Palmerino v. Canada (National Revenue) - 2013 FC 919 - 2013-08-30
Federal Court Decisions[6] The applicant then filed a complaint with the Office of the Privacy Commissioner (the Office) dealing with the handling of her request for personal information. [...] (ii) aux activités destinées à faire respecter les lois fédérales ou provinciales, [...] b) soit dont la divulgation risquerait vraisemblablement de nuire aux activités destinées à faire respecter les lois fédérales ou provinciales ou au déroulement d’enquêtes licites, notamment :
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8,671.
Turberfield v. Canada - 2012 FCA 170 - 2012-06-04
Federal Court of Appeal Decisions(f) If the answers above result in the Court determining the rent for any of the 1980 Members, what is the appropriate methodology and/or formula for determining the fair market values for January 1, 2010 through December 31, 2014 under the 1980 Lease? [...] (g) What is the application of the appropriate methodology and/or formula to each of the 1980 Members who is entitled to have the Court determine the fair market rental value? [...] To illustrate, in the absence of the full record how is this Court to deal with the Crown’s assertion that paragraph 6 of the Judge’s order contains a typographical error?
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8,672.
Borbon Marte v. Canada (Public Safety and Emergency Preparedness) - 2010 FC 930 - 2010-09-17
Federal Court Decisions[19] In the case at bar, the first three issues deal with the PRRA officer’s assessment of the evidence and credibility. [...] In some judgments, the Court applied a correctness standard because the matter of whether to hold a hearing raises an issue of procedural fairness (Hurtado Prieto v. Canada (Citizenship and Immigration), 2010 FC 253 (available on QL); Zemo v. Canada (Citizenship and Immigration), 2010 FC 800 (available on QL); Latifi v. [...] [22] In other judgments, the Court adopted an approach which varied depending on the nature of the issue and found that a PRRA officer’s failure to consider the appropriateness of holding a hearing was a breach of procedural fairness and that the decision was also reviewable on a correctness standard.
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8,673.
Toronto (City) v. Toronto Port Authority - 2010 FC 687 - 2010-06-24
Federal Court DecisionsHowever, on issues of law and procedural fairness, the standard would be correctness. [...] C. Law and Fairness [46] There was no error of law in the Panel not accepting the MPAC assessment, as outlined by Cordick’s expert report. [...] Issues dealing with the eligibility of a property, improvement or structure or decisions arising from the interpretation of the Act and its Regulations are outside the mandate of the Advisory Panel and should be addressed directly to the federal organization.
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8,674.
Tjiueza v. Canada (Public Safety and Emergency Preparedness) - 2009 FC 1247 - 2009-12-04
Federal Court DecisionsIf he had discretion, whether he failed to exercise it was either an issue of law or of procedural fairness, both of which are reviewable against the standard of correctness. [...] In particular, s. 162(2) of IRPA requires the RPD “to deal with all proceedings before it as informally and quickly as the circumstances and the considerations of fairness and natural justice permit”. [...] It would run counter to s. 12 of the Interpretation Act, supra, which states that “[e]very enactment is deemed remedial, and shall be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objects”.
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8,675.
Al Telbani v. Canada (General Attorney) - 2008 CF 1318 - 2008-11-27
Federal Court Decisions«participant » Personne qui, dans le cadre d’une instance, est tenue de divulguer ou prévoit de divulguer ou de faire divulguer des renseignements. [...] Il peut en faire de même pour les personnes qu’il entend en application de l’alinéa 38.04(5)d). [...] I agree and, in the spirit of dealing with applications for judicial review expeditiously, I discard the CEA option.