11,312 result(s)
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9,151.
Rampersaud v. Canada (Minister of Citizenship and Immigration) - 1998-04-14
Federal Court Decisions[24] I will deal with the applicant's submissions in the order set out above. [...] The issue, in terms of natural justice or procedural fairness, is whether these relevant documents ought to have been before the Minister.
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9,152.
Carlson v. The Queen - 1997-10-24
Tax Court of Canada Judgments[20] Now, in relation to how the Court is to deal with these penal provisions, I think I must review this. [...] I take it to be a clear rule of construction that in the imposition of a tax or a duty, and still more of a penalty if there be any fair and reasonable doubt the statute is to be construed so as to give the party sought to be charged the benefit of the doubt.
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9,153.
Imperial Tobacco Limited v. Rothmans, Benson & Hedges Inc. - 1996-09-24
Federal Court DecisionsThe basic approach taken by the respondent is that the Court should be very prudent in dealing with expungement proceedings. [...] From the survey of this dictionary approach, I should suggest that the root meaning of the word "classic" derives from classical periods in the history of civilization, of literature, of music, all of them fairly didactic categories and used primarily, in my view, as quick-speak.
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9,154.
Madison Pacific Properties Inc. v. The King - 2023 TCC 180 - 2023-12-27
Tax Court of Canada JudgmentsThey were working in concert on one side of the deal and the Appellant was on the other side. [...] Mr. Heung testified that it would be fair to say that Mr. Grippo selected Mr. Aunger to act as a director of the Appellant, although he does not have a specific recollection of that happening. [...] [26] The side deal among the parties specifically contemplates that happening.
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9,155.
CIBC World Markets Inc. v. Canada - 2019 FCA 147 - 2019-05-15
Federal Court of Appeal DecisionsDealing with the first, he observed that the deeming rules in subsections 132(2) and 150(1) conflict with one another. [...] (b) in respect of that supply, the permanent establishments shall be deemed to be separate persons who deal with each other at arm’s length. [...] 150 (1) Pour l’application de la présente partie, un membre d’un groupe étroitement lié, dont une institution financière désignée est membre, et une personne morale qui est également membre du groupe peuvent faire un choix conjoint pour que chaque fourniture de biens, par bail, licence ou accord semblable, ou de services
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9,156.
Transport Dessaults inc. v. Arel - 2019 FC 8 - 2019-01-04
Federal Court Decisions(a) a person referred to in subsection (1) made, within the time referred to in subsection (2) [90 days], a complaint in writing referred to in subsection (1) to a government official believed by the person to have authority to deal with the complaint, and [...] (b) the government official in fact had no authority to deal with the complaint, [...] paragraph 13, the employer argues that “once an arbitrator concludes that a decision by the Company to dismiss an employee was justified at the time that it was made, he cannot then annul the dismissal on the sole ground that subsequent events render such an annulment, in the opinion of the arbitrator, fair and equitable”.
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9,157.
McLeod v. The Queen - 2013 TCC 269 - 2013-08-28
Tax Court of Canada JudgmentsI note that fairly early on, Mr. McLeod’s accountant, Mr. Lotoski, did mention to the auditor there was a $30,000 loan owed by Mr. McLeod; not until December 2007 was there any mention by Mr. Lotoski of any other loan. [...] I will deal with the facts surrounding each of these in turn. $155,000 loan [...] The deal was Mr. Day would be a 50/50 partner with Mr. McLeod in owning the business, yet he would wait to see how profits went before finalizing that arrangement.
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9,158.
Mövenpick Holding AG v. Exxon Mobil Corporation - 2011 FC 1397 - 2011-12-01
Federal Court DecisionsAlthough perhaps not as well-known as the Pink Panther or Barbie Dolls (two cases which deal with famous trade-marks), nevertheless through sales and advertising “Marché Express” is well-known. [...] [19] She had a great deal of evidence before her of widespread use of the word “Marché” in association with convenience stores, or as most would say in Quebec, “dépanneurs”. [...] [52] A good deal of the new evidence was more of the same, i.e. review of telephone directories, trade-mark registrations and in-the-field photographs of various establishments.
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9,159.
Blank v. Canada (Justice) - 2009 FC 1221 - 2009-11-30
Federal Court DecisionsIt is worth reproducing the portion of that letter dealing with the allegation of bad faith made by the applicant: [...] But before turning to this issue, I shall first deal with the argument raised by the applicant that the privilege was waived. [...] While the respondent may not have always shown promptness in dealing with the applicant’s Access request, it does not amount to an inappropriate behaviour that would justify awarding punitive costs to the applicant.
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9,160.
Eli Lilly Canada Inc. v. Apotex Inc. - 2009 FC 320 - 2009-03-26
Federal Court Decisions• [11] In particular the patent deals with a particular member of that class identified by the formula set out in the second paragraph of page 1: [...] He was dealing particularly with the matter of construction of the claims of the same patent that had been previously considered and construed in an earlier application. [...] When dealing with the polymorphic systems any changes to the purification step will end up with a different polymorph.
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9,161.
Amnesty International Canada v. Canadian Forces - 2008 FC 162 - 2008-02-07
Federal Court DecisionsAs a consequence, there is no way of knowing whether the investigation was fair, thorough or impartial. [...] [142] I agree with the respondents that this is a matter best left to the judge dealing with the application for judicial review on its merits, and decline to make any order in this regard. [...] [146] The respondents vigorously oppose this request, stating that they had serious and legitimate national security concerns relating to the disclosure of this information, and should not be penalized for dealing with these concerns in a careful and responsible manner.
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9,162.
Laboratoires Servier v. Apotex Inc. - 2006 FC 1493 - 2007-01-03
Federal Court Decisions[16] On November 8, 2006, the Plaintiffs filed a Notice of Motion for an interlocutory injunction restraining the Defendants from using, making, selling, distributing, exporting, supplying and in any way dealing with the compound perindopril and asked that a judgment on the interlocutory injunction motion be issued before [...] The size of market drop of 50 to 90% was put forward by Dr. Hollis, another of Apotex’s experts, who described this drop as “fairly drastic”. [...] [71] In my view, this opinion carries a great deal of common sense. I agree that it would be reasonable to reduce or eliminate promotional activities in the face of an expiring patent.
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9,163.
Velasquez Guzman v. Canada (Minister of Citizenship and Immigration) - 2006 FC 1134 - 2006-09-28
Federal Court Decisions3. (1) En matière d’immigration, la présente loi a pour objet : c) de favoriser le développement économique et la prospérité du Canada et de faire en sorte que toutes les régions puissent bénéficier des avantages économiques découlant de l’immigration; [...] [45] Although de Guzman deals with section 7 of the Charter, I believe the finding of the Federal Court of Appeal is relevant to the case at hand. [...] Consequently, I will not deal with the remaining issues. [48] As I have found that paragraph 133(1)(k) of the IRPR does not discriminate within the meaning of section 15 of the Charter this application for judicial review is denied.
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9,164.
Yaskiel v. The Queen - 2005 TCC 780 - 2005-12-08
Tax Court of Canada JudgmentsThe Order did not require child support or spousal support payments to be made by either the Appellant or Wilson.[1] It is fair to say both from the oral and documentary evidence, that the parents were at loggerheads, particularly with respect to the care and upbringing of the children throughout taxation year 2002. [...] Thus, the basis for the Appellant's submission appears to be that because the legal expenses were incurred to deal with the issue of child support, the said expenses are deductible. [...] As contrasted to Bayer and Lanthier, the Appellant's testimony was that he retained counsel to assist in dealing with the recommendations contained in the custody assessment because had these recommendations been implemented, "the effect would be that I wouldn't have joint custody.
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9,165.
Lai v. Canada (Minister of Citizenship and Immigration) - 2004 FC 179 - 2004-02-03
Federal Court DecisionsWhere these issues have significance for the panel's ultimate conclusions, I seek to deal with them in relation to the ultimate conclusion to which they relate. [...] These I deal with in turn after a brief description of some of the differences in the laws of China and Canada which underlie the applicants' submissions. [...] [18] The process of investigation and prosecution is very different in the two countries and many of the aspects of fairness and justice we take for granted, are not part of the Chinese process for administering justice.
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9,166.
Agazarian v. The Queen - 2003-01-06
Tax Court of Canada JudgmentsSection 43 deals only with a situation in which an enactment is repealed. [...] Section 44, however, deals with repeal and substitution. Section 44(f) reads as follows: [...] We do not find it necessary to express any opinion on the judge's view that he had no jurisdiction in the circumstances since he went on to deal with the merits of the matter and reached the right conclusion.
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9,167.
Collins v. The Queen - 2002-06-05
Tax Court of Canada JudgmentsNo advantage that is conditional in any way on the existence of the Plan may be extended to the Annuitant or any person with whom the Annuitant was not dealing at arm's length, unless the advantages are permitted under Applicable Tax Legislation. [...] [12] The Appellant had the following fairly extensive list of authorities to help support her position that the trust in question was a bare trust and that such trusts were mere agency relationships that could not be regarded as trusts for the purposes of the ETA: [...] as obiter dicta, I will deal with it summarily. [30] I have already listed the Appellant's authorities on the question and the difficulties of the question are considered at length in those authorities.
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9,168.
Filenet Corp. v. The QueenL - 2001 FCT 865 - 2001-08-07
Federal Court DecisionsSection 9 of the Act as a whole deals with adoption, and the prohibition against adoption is in the future tense ("No person shall adopt"). [...] Section 12 of the Act, dealing with registration, speaks in the present tense ("a mark of which the adoption is prohibited by section 9"). [...] Une marque de commerce est réputée avoir été adoptée par une personne, lorsque cette personne ou son prédécesseur en titre a commencé à l'employer au Canada ou à l'y faire connaître, ou, si la personne ou le prédécesseur en question ne l'avait pas antérieurement ainsi employée ou fait connaître, lorsque l'un d'eux a produit
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9,169.
Singh v. Canada (Human Rights Commission) - 2000-06-19
Federal Court Decisions41. Subject to section 40, the Commission shall deal with any complaint filed with it unless in respect of that complaint it appears to the Commission that [...] He was also informed that a report had been prepared, dated April 30, 1995, recommending to the Commission that it not deal with the complaint as it fell within paragraph 41(d) of the Act. A copy of that report was sent to him. [...] Obviously, there is fairly broad latitude for the content of its report.
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9,170.
Morris v. The Queen - 1999-04-06
Tax Court of Canada JudgmentsThe gross revenue of this firm would be around three-quarters of a million dollars per year in the 1990s. He spent a fair amount of his time managing this firm. [...] In his work for Edon, most of the Appellant's dealings were with Mr. Taylor, occasionally also with Mr. McKibbon. [...] [40] Next, he put forward the proposition that there was voluntary disclosure on his part and he relied on the Information Circular dealing with voluntary disclosures.
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9,171.
Black v. The King - 2024 TCC 96 - 2024-07-11
Tax Court of Canada Judgments[140] By 1984, Chrysler’s financial situation improved and the fair market value of its shares had increased significantly. [...] The fair market value of the underlying shares had increased significantly between April and May 1994. [...] As I have dismissed the appeals partly on the basis that subsection 104(19) does not apply, there is no need to deal with it.
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9,172.
Dirk v. M.N.R - 2024 TCC 95 - 2024-07-08
Tax Court of Canada Judgments[42] It is also useful to review the case law dealing with this expression. [...] [11] See my comments in footnote 8 dealing with paragraph 9 a of the Reply. [...] In the Regulations, the expression “place of business in Canada” is used only in section 4 (dealing with employment on a ship outside Canada) and in section 5 (dealing with employment outside Canada).
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9,173.
Garber v. The Queen - 2014 TCC 1 - 2014-01-07
Tax Court of Canada JudgmentsHe was straightforward, professional, and he answered questions fairly. [...] Despite this arrangement, OCGC never did close the deal and was put in default. [...] Simply paying more than fair market value for a product is not necessarily unreasonable.
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9,174.
Googoo v. The Queen - 2008 TCC 589 - 2009-01-30
Tax Court of Canada JudgmentsWhen not giving workshops she was dealing with FAS issues upon request, which was about 50% of her time. [...] An examination of the decisions bearing on these sections confirms that Indians who acquire and deal in property outside lands reserved for their use, deal with it on the same basis as all other Canadians. [...] [...] Indians who acquire and deal in property outside lands reserved for their use, deal with it on the same basis as all other Canadians.”
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9,175.
Canada (Registrar of Indian Register) v. Sinclair - 2001 FCT 319 - 2001-04-11
Federal Court Decisions[28] Sections 6 and 7 deal with persons who are entitled or not entitled to be registered. [...] [29] Section 14.1 deals with inquiries relating to the Indian Register or Band Lists. [...] We can scarcely rely on the experience of the past in dealing with the Indians now to be treated with.