11,312 result(s)
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8,826.
Chan v. The Queen - 2005 TCC 233 - 2005-04-11
Tax Court of Canada Judgments« frais de garde d'enfants » Frais engagés au cours d'une année d'imposition dans le but de faire assurer au Canada la garde de tout enfant admissible du contribuable, en le confiant à des services de garde d'enfants, [...] Before I deal with the meaning of the statute, however, it is necessary to give some factual context.
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8,827.
Apotex Inc v. Canada (Minister of Health) - 2005 FC 97 - 2005-01-25
Federal Court DecisionsProthonotary Tabib rejected this argument, noting that the allegations set out in the Notice of Application are expressly limited to the Minister's dealings with Apotex. [...] [8] Finally, Prothonotary Tabib considered AstraZeneca's argument that since it had been criticized in the past for seeking leave to intervene without being able to demonstrate an interest, and had not been able to do so due to the relevant facts being inaccessible by reason of confidentiality orders, it was only "fair,
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8,828.
Khan v. Canada (Minister of Citizenship and Immigration) - 2004 FC 1761 - 2004-12-21
Federal Court Decisions[8] Lastly, when dealing with persecution by non-state agents the Board has to keep in mind the following observations of Pelletier J. in Zhuravlvev v. Canada (Minister of Citizenship and Immigration), [2000] 4 F.C. 3, [2000] F.C.J. No. 507 at para 19: [...] [15] The Applicant argues that the Board breached procedural fairness by drawing an adverse inference from the fact that the Applicant did not leave Pakistan permanently until December 2002, and ignored the cumulative effect of the harassment and persecution suffered by the Applicant.
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8,829.
Altagas Marketing Inc. v. Canada - 2004 FC 910 - 2004-06-24
Federal Court Decisionsthe issues based in the pleadings, or as put by the Federal Court of Appeal in Owen Holdings Ltd. v. Canada (MNR) (1997), 216 N.R. 381 (F.C.A.) at 388, "Relevance must be assessed in light of the issues raised by the appellant in its pleadings.", although "... relevancy must be construed generously, or with fair latitude." [...] [14] The outcome of this motion depends upon, given the pleadings and the law as to relevance, whether the action deals with the choice and application of one or the other of the two federal gas royalty-levying statutes to Production Licence No. 6, or whether the defence extends the scope of the action to the expectation of
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8,830.
Syed v. Canada (Minister of Citizenship and Immigration) - 2004 FC 549 - 2004-04-08
Federal Court DecisionsThere, Justice Evans was of the view the new evidence was not of sufficient importance or probative value that the duty of fairness required the Post Claim Determination Officer ("PCDO") to deal with it expressly in her reasons.
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8,831.
Purafil Inc. v. Purafil Canada Ltd./Purafil Canada Ltée - 2004 FC 522 - 2004-04-05
Federal Court Decisions[9] In addition to dealing in detail with the evidence and argument, the hearing officer summarized her conclusions on the evidence as follows: [...] Here a consideration of the evidence as a whole and a fair reading of paragraphs 3, 4, 5 and 6 of the affidavit together with the exhibit material submitted as Exhibits B and C permit me to conclude that sales of the registered wares associated with the trade-mark were made during the relevant period in the manner required
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8,832.
Singh v. Canada (Minister of Citizenship and Immigration) - 2003 FC 1146 - 2003-10-03
Federal Court Decisions...At the same time, the Board must be accorded the trust in careful and fair dealing with the cases that come before it. . . that its status as an independent court of record demands.
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8,833.
Copello v. Canada (Minister of Foreign Affairs) - 2003 FCA 295 - 2003-07-03
Federal Court of Appeal DecisionsOther legal issues were raised and dealt with by the Court below, but in light of our view on the principal question, we need not deal with them here. [...] Consequently, the usual rules of administrative law - those concerned with procedural fairness and the rule of law - do not apply.
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8,834.
MCQ Handling Inc. v. Moulton - 2003 FCT 762 - 2003-06-19
Federal Court DecisionsHowever, we have tried to be fair and forthright in dealing with the outstanding remedial issue.
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8,835.
Canadian Imperial Bank of Commerce v. Le Chêne NO 1 (The) - 2003 FCT 292 - 2003-03-10
Federal Court Decisions[8] I propose to deal with two matters before turning to the issue of MacKenzie's entitlement to a maritime lien for severance pay; first, MacKenzie's claim for unpaid bonuses and, second, his right to claim damages for wrongful dismissal. [...] He must be part of the crew of the ship but need not necessarily render the service on board the ship or live on board the ship, but the service must be in a real sense referable to the ship and the service must be rendered during a period when the particular claimant can fairly be said to be part of the crew of the ship."
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8,836.
Glaxo Smithkline v. The Queen - 2002-10-08
Tax Court of Canada Judgments[5] Before dealing with the specific issue before me, it is necessary to give some context to the present motion. [...] In my view, the Appellant cannot have a fair trial without being assured that it has access to all of the relevant records of Apotex relating to the comparative pricing of ranitidine that exist, as well as some assurance that any others that may have existed at one time have been destroyed or are otherwise irretrievably
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8,837.
Srogen v. The Queen - 2002-10-07
Tax Court of Canada JudgmentsIn short, Gilmore Gardens is a fairly typical seniors' residence, but it is not a nursing home and it does not provide treatment of any sort to the residents. [...] The Court held that this certificate was inadequate, both because it failed to specify the handicap from which the patient was suffering, and also because it did not specify the equipment, facilities or personnel that the patient required in order to obtain the care or training needed to deal with that handicap.
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8,838.
Polychronopoulos v. The Queen - 2002-09-24
Tax Court of Canada Judgments1. The treatment of losses from theft, defalcation or embezzlement are dealt with in IT-185R. This bulletin deals with the treatment of those amounts in the hands of the recipient, and also covers cash or property received as a result of extortion, blackmail, bribery or other similar acts. [...] The cash or fair market value of property received will be added into the recipient's income in the year of receipt.
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8,839.
Hamed v. Canada (Minister of Citizenship and Immigration) - 2002 FCT 884 - 2002-08-16
Federal Court DecisionsIn 1997, he went to work as a sales supervisor for a trading company dealing in motor vehicles. [...] I agree with Dawson, in Farooqui, supra, that a visa officer is entitled to conclude on a fair, broad reading of the whole of the [NOC] description that an individual does not have experience in the particular occupation.
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8,840.
Sauve v. Canada - 2002 FCT 721 - 2002-07-02
Federal Court Decisions(d) may prejudice or delay the fair trial of the action, (e) constitutes a departure from a previous pleading, or [...] • [13] Rule 382 dealing with the powers of the Court on status review reads:
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8,841.
De Guerra v. Canada (Minister of Citizenship and Immigration) - 2002 FCT 519 - 2002-05-08
Federal Court Decisions[17] While for proper reasons it would be open to the CRDD to reject Mrs. Prado de Guerra's testimony about her husband's stated intentions and his dealings with immigration authorities, the CRDD instead rejected that testimony on the basis of its speculation that, despite the evidence that Mr. Guerra lacked legal status in [...] At the least, on the evidentiary record as to Mr. Guerra's status in Canada, fairness required the CRDD to raise the ability of Mr. Guerra to be removed to a place other than Argentina so that the applicants were given a meaningful opportunity to address the concerns of the panel on this point.
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8,842.
A Lassonde Inc. v. Sun Pac Foods Ltd. - 2002 FCT 47 - 2002-01-16
Federal Court DecisionsOne after the other, each of the parties has appeared in Court on motions that have almost invariably resulted in lengthy and acrimonious debates between counsel in addition to occupying a great deal of the Court's time both in analyzing the motions and the voluminous correspondence they have generated and in hearing the [...] It seems clear in this regard that the Federal Court of Appeal recognizes that the person responsible for case management enjoys a fairly extensive discretion to get a case moving ahead; in Sawridge Band v. Canada, [2001] F.C.J. No. 1684, at paragraph 11, the Court adopts the following position expressed by the Alberta
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8,843.
Kwan v. Canada (Minister of Citizenship and Immigration) - 2001 FCT 738 - 2001-07-03
Federal Court Decisions[33] Justice and fairness, both for the citizenship applicants and the Minister, require some continuity with respect to the standard of review while the current Act is still in force and despite the end of the de novo trials. [...] [22] The history of the jurisprudence of this Court in dealing with citizenship appeals with regards to residence requirements, may be perceived as falling into two or more classifications.
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8,844.
Kant v. The Queen - 2001-04-20
Tax Court of Canada Judgments[14] In Blais v. M.N.R., 90 DTC 1499 (T.C.C.), which was a case dealing with the inclusion of alimony pursuant to paragraph 56(1)(b). [...] [20] It seems fairly well accepted in the interpretation of section 267 of the Insurance Act and its predecessors that in circumstances where the present value of future benefits is impossible to ascertain, the assignment of those future benefits is the method that more accurately gives effect to the rule against double
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8,845.
Platonov v. Canada (Minister of Citizenship and Immigration) - 2000-09-12
Federal Court Decisions[15] The applicant also seeks reimbursement of out-of-pocket expenses that he has incurred in the delayed process of dealing with his application. [...] Arrangements of the nature suggested would, in the circumstances of this case, be fair, in my opinion.
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8,846.
Labell v. The Queen - 2000-09-07
Tax Court of Canada JudgmentsLes objectifs de la COMMANDITE sont d'acheter et d'installer des systèmes mécaniques d'opération, contrôlés du logiciel par ordinateur pour faire l'échange de devises étrangères, ainsi pour la dissémination de l'information sur le prix coûtant des transactions et sur leur valeur, et d'exploiter commercialement des bureaux [...] [9] Furthermore, the appellant testified that an opportunity came up in Frankfurt, Germany, to acquire and administrate a carriage trade portfolio management company that Multichange Corporation had known from previous business dealings.
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8,847.
Cheng v. Canada (Minister of Citizenship and Immigration) - 2000-05-03
Federal Court Decisions[22] The Federal Court has developed three tests to deal with the issue of residency. [...] Justice and fairness, both for the citizenship applicants and the Minister, require some continuity with respect to the standard of review while the current Act is still in force and despite the end of the de novo trials.
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8,848.
British Columbia Native Women'S Society v. Canada - 2000-04-17
Federal Court DecisionsThis was the fairly concise conclusion reached by Madame Justice Sharlow, as she then was, after touching upon several current leading cases. [...] Other portions of that argument, in effect, deal with the merits of the actions themselves: here one may be sympathetic.
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8,849.
Slawinsky v. The Queen - 1999-12-20
Tax Court of Canada Judgments[8] She testified that she provided legal services for the Corporation at irregular hours because she did a great deal of court work. [...] [22] I accept Slawinsky's evidence that she provided legal services to the Corporation at regular and fairly irregular hours and intervals.
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8,850.
St-Hilaire v. Canada (Attorney General) - 1999-04-30
Federal Court Decisions- on February 3, 1995, the day Gérard Morin died, the couple again became drunk, hurled accusations and insults at each other and went on to physical acts, Gérard Morin pushing the plaintiff against the wall of the kitchen and the plaintiff responding to this attack by dealing Gérard Morin the fatal knife wound in his [...] - this drama occurred in a situation of marital violence and in the circumstances the weight of judicial authority is that a fair balance must be maintained between human feelings and the legal bases of a sentence.