11,311 result(s)
-
9,276.
Barrak v. Canada (Citizenship and Immigration) - 2008 FC 962 - 2008-08-20
Federal Court Decisions5 In my view, it was an error in law for the immigration officer to have concluded that she was not required to deal with risk factors in her assessment of the humanitarian and compassionate application. [...] But in fairness, the applicants presented little in the way of submissions or evidence to demonstrate why unusual and undeserved or disproportionate hardship would result if the children were to accompany their parents back to Lebanon. [...] Act that the determination of humanitarian and compassionate applications require the “taking into account the best interests of a child directly affected” by the decision, does fairness impose a duty on the immigration officer to inquire about the child’s best interests, beyond what is submitted by the applicant?
-
9,277.
Canada (National Revenue) v. Greater Montréal Real Estate Board - 2007 FCA 346 - 2007-11-02
Federal Court of Appeal Decisions[17] I will now deal with the arguments about a genuine and serious inquiry. [...] d) enjoignant à toute catégorie de personnes de faire des déclarations renfermant des renseignements en ce qui concerne tout genre de renseignements requis relativement aux cotisations sous le régime de la présente loi, [...] 233. Qu’elle ait produit ou non une déclaration renfermant des renseignements requise par un règlement établi selon l’alinéa 221(1)d), toute personne doit, sur demande émanant du Ministre faire par personne ou par poste recommandée, produire auprès du Ministre la déclaration prescrite renfermant les renseignements
-
9,278.
Humby Enterprises Limited v. RE - 2007 FC 1085 - 2007-10-22
Federal Court DecisionsFurther, they submit that the Applicant did not act fairly in giving instructions to the Sheriff relative to the enforcements of the judgments obtained by the Applicant. [...] In addition, s. 56(1) deals with procedural provisions; the combining of provincial superior court processes with those of the Federal Court would not be sufficient to confer express jurisdiction over the Crown in right of Ontario as a matter of substantive law. [...] [53] The Applicant, relying on the decisions in National Bank of Canada and Thoms v. Louisville Sales and Service Inc., [2006] 11 W.W.R. 486 (SKQB), argues that acting “in a commercially reasonable manner” means that the Sheriff must accept whatever is offered and submits that the price offered is to be accepted as the fair
-
9,279.
Milushev v. Canada (Citizenship and Immigration) - 2007 FC 180 - 2007-02-16
Federal Court Decisions2. Did the Board breach the principles of procedural fairness? 3. Did the Board err in failing to provide a separate analysis of the applicant’s claim under section 97? [...] Breaches of procedural fairness are subject to review on the standard of correctness. [...] [48] I need not deal with the other issues because of my finding on this issue.
-
9,280.
Zündel v. Canada - 2005 FC 1612 - 2005-11-29
Federal Court DecisionsThere may be instances where relitigation will enhance, rather than impeach, the integrity of the judicial system, for example: (1) when the first proceeding is tainted by fraud or dishonesty; (2) when fresh, new evidence, previously unavailable, conclusively impeaches the original results; or (3) when fairness dictates [...] If, for instance, the stakes in the original proceeding were too minor to generate a full and robust response, while the subsequent stakes were considerable, fairness would dictate that the administration of justice would be better served by permitting the second proceeding to go forward than by insisting that finality [...] Procedurally it nudges up against sharp dealing but falls short of an abuse of process.
-
9,281.
Djosta v. Canada (Citizenship and Immigration) - 2005 FC 1475 - 2005-10-31
Federal Court Decisions[16] Under section 172(2)(a) of the Immigration and Refugee Protection Regulations and section 97 of the IRPA, the PRRA officer has to provide written reasons in support of an assessment dealing with the personal risk of the person in need of protection. [...] [43] In my view, this Court can still review the PRRA decision to determine whether it is reasonable and fair under procedural rules. [...] In this application, the Court is confined to determining whether the officer breached the rules of procedural fairness or otherwise committed a reviewable error when he decided to reject the PRRA application.
-
9,282.
Roitman v. Canada - 2005 FC 1385 - 2005-10-14
Federal Court Decisions(d) may prejudice or delay the fair trial of the action, (e) constitutes a departure from a previous pleading, or [...] In Swift v. Her Majesty the Queen[8], Justice Sexton, for the Court, in dealing with an appeal by a self-represented taxpayer, wrote at paragraph [9]: [...] 169. (1) Lorsqu'un contribuable a signifié un avis d'opposition à une cotisation, prévu à l'article 165, il peut interjeter appel auprès de la Cour canadienne de l'impôt pour faire annuler ou modifier la cotisation:
-
9,283.
Canada (Minister of Public Safety and Emergency Preparedness) v. Kahlon - 2005 FC 1000 - 2005-07-19
Federal Court Decisions[34] The interest in ensuring a "full and proper hearing" - procedural fairness or natural justice - does not stand alone; it must rather be weighed against competing interests (Ruby v. Canada(Solicitor General), [2002] 4 S.C.R. 3). [...] [35] The respondent's daughter's file clearly contains a great deal of personal information as defined by the Privacy Act. This legislation, as a rule, requires non-disclosure of personal information: [...] [46] In my opinion, this amounts to a denial of procedural fairness.
-
9,284.
Veley v. Warden of Fenbrook Institution - 2004 FC 1571 - 2004-11-08
Federal Court Decisions1. The decision maker breached the duty to act fairly in that it used allegations and inferences of sexual abuse rather than evidence. [...] 90. There shall be a procedure for fairly and expeditiously resolving offenders' grievances on matters within the jurisdiction of the Commissioner, and the procedure shall operate in accordance with the regulations made under paragraph 96(u). [...] It is an established practice in Canadian law that, if a judge can decide a case without dealing with a constitutional issue, he or she should do so: R.J. Sharpe, K.E. Swinton and K. Roach, The Charter of Rights and Freedoms, 2nd ed.
-
9,285.
Leach v. Warden of Fenbrook Institution - 2004 FC 1570 - 2004-11-08
Federal Court Decisions1. The decision maker breached the duty to act fairly in that it used allegations and inferences of sexual abuse rather than evidence. [...] 90. There shall be a procedure for fairly and expeditiously resolving offenders' grievances on matters within the jurisdiction of the Commissioner, and the procedure shall operate in accordance with the regulations made under paragraph 96(u). [...] It is an established practice in Canadian law that, if a judge can decide a case without dealing with a constitutional issue, he or she should do so: R.J. Sharpe, K.E. Swinton and K. Roach, The Charter of Rights and Freedoms, 2nd ed.
-
9,286.
9075-5067 Québec Inc. c. La Reine - 2004 TCC 692 - 2004-10-14
Tax Court of Canada Judgments[18] In order to determine the fair market value of the hotel complex's land, the Appellant's appraiser tabulated 11 transactions involving vacant land in the surrounding area. [...] Upon analysing these sales, he noticed that the unit price varied a great deal based on the area of the land concerned. [...] referred to in paragraph 50 of these reasons; and having regard to the submissions made by the parties' counsel, I have concluded that assigning 70% to buildings and 30% to equipment and furniture is a fair allocation of the $8,645,000 balance of the December 29, 1993 selling price to the two remaining asset categories.
-
9,287.
Action Express Ltd. v. Shelly Lesy - 2003 FC 1455 - 2003-12-11
Federal Court DecisionsA boss who doesn't fucking care anything about you; all the strain and drain of the physical part of the job AND dealing with the useless postal employees who couldn't fucking do that because the Union wouldn't like it ... give me a break ... and winter is coming ... not to mention you guys wouldn't have all those "laughs" [...] Many cases have said that the employer has a duty of fairness to let an employee respond to an employers concerns. [...] 241. (1) La personne congédiée visée au paragraphe 240(1) ou tout inspecteur peut demander par écrit à l'employeur de lui faire connaître les motifs du congédiement; le cas échéant, l'employeur est tenu de lui fournir une déclaration écrite à cet effet dans les quinze jours qui suivent la demande.
-
9,288.
Bernier v. Canada (Attorney General) - 2003 FCT 14 - 2003-01-16
Federal Court Decisions26. The Board has full and exclusive jurisdiction to hear, determine and deal with all appeals that may be made to the Board under section 25 or under the War Veterans Allowance Act or any other Act of Parliament, and all matters related to those appeals. [...] • [27] Ainsi, compte tenu de l'effet combiné des articles 18 et 31 de la Loi, soit, respectivement, une clause de compétence exclusive de révision et d'appel et une clause de finalité, il découle de ces décisions que cette Cour doit faire preuve d'une grande retenue à l'égard des décisions rendues par le comité d'appel du [...] En d'autres termes, il doit faire la preuve d'un lien de causalité. Cette décision a été portée en appel, supra, mais cet appel a été rejeté.
-
9,289.
Suchon v. Canada - 2002 FCA 282 - 2002-07-03
Federal Court of Appeal DecisionsIt deals specifically with paragraph 56(1)(v) and subparagraph 110(1)(f)(ii) of the Income Tax Act, the relevant parts of which read as follows: [...] 18 [appeals under the informal procedure], is not bound by any legal or technical rules of evidence in conducting a hearing for the purposes of the Act, and all appeals referred to in section 18 shall be dealt with by the Court as informally and expeditiously as the circumstances and considerations of fairness permit. [...] 18.15(4) of the Tax Court of Canada Act may require the Tax Court Judge in an informal proceeding to ignore the technical and legal rules of evidence, including the provisions of the Canada Evidence Act, R.S.C. 1985, c. C-5, if to do so would facilitate an expeditious and fair hearing of the merits of the appeal.
-
9,290.
Abouantoun v. The Queen - 2001-02-15
Tax Court of Canada JudgmentsAmong other things, the auditor noted that the gifts made by professionals with fairly substantial incomes were deposited in the bank and that there were sizeable withdrawals in the days following, whereas in the case of gifts made by taxpayers with more modest incomes, the cheques deposited were only a fraction of the [...] In addition, I will focus on certain aspects of the appellants' testimony, which, by the end of the first day of hearing, raised a great deal of doubt in my mind because their testimony was often evasive and sometimes contradictory or improbable. [...] I felt that Ms. Saroufim was fairly nervous when she testified. Although on a number of occasions I had to remind them about this, they all had great difficulty addressing their answers to me: instead, they directed them to counsel for the respondent.
-
9,291.
Assoc. Canadienne des Restaurateurs et des Services Alimentaires c. Canada (Commission Canadienne du Lait) - 2001 FCT 34 - 2001-02-07
Federal Court Decisions[5] The Canadian Dairy Commission (CDC) is a federal crown corporation established pursuant to the Canadian Dairy Commission Act (Act).4 The objects of the CDC are to provide efficient producers of milk and cream with the opportunity of obtaining a fair return for their labour and investment and to provide consumers of [...] The CDC performs various administrative and secretarial functions on behalf of the CMSMC, but the CDC representative does not cast any vote dealing with matters covered by the P-9 Agreement.8 [...] [38] For the following reasons the Court is of the view that the CMSMC is not a federal board and consequently the issues raised by the Applicant about the "reviewability" of the decision and any breach of procedural fairness that could have been owed to the Applicant will not be examined by the Court.
-
9,292.
Munich Reinsurance Co. (Canada Branch) v. The Queen - 2000-03-31
Tax Court of Canada JudgmentsThey deal in part with non-resident insurers registered to carry on business in Canada under the Canadian and British Insurance Companies Act or the Foreign Insurance Companies Act (now replaced by the Insurance Companies Act). [...] [26] I do not think it can fairly be said that the right to receive a refund of an overpayment of tax that arises upon assessment is "used by the insurer." [...] Refining Co. and Nfld Refining Co., 6 B.L.R. 270; of Anderson J. of the Supreme Court of Ontario in Re Hillstead Ltd., 26 O.R.(2d) 289, which gave to the word "debenture" a fairly broad meaning, do not go far enough to assist the appellant.
-
9,293.
Vaughan v. Canada - 2000-03-10
Federal Court Decisions[9] Under the authority of paragraph 46(1)(h) of the Federal Court Act, 1970, the judges of the Court made the former Federal Court Rules, SOR/71-68 as amended, including Rule 336 dealing with prothonotaries. [...] 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 [...] 12. 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.
-
9,294.
Chevron Canada Resources Ltd. v. Canada (Minister of National Revenue) - 1999-09-15
Federal Court Decisions9. The respondent has a duty to act fairly and in an even-handed manner in the exercise of his statutory duty under the Act. He has failed in that duty by refusing to reassess the applicant's 1985 and 1986 taxation years while at the same time having reassessed other taxation years of the applicant and of other taxpayers on [...] Le contribuable peut faire opposition à la cotisation ou au montant déterminé dans les 90 jours suivant la date de mise à la poste de l'avis de cotisation ou de l'avis portant un montant a été déterminé seulement dans la mesure où il est raisonnable de considérer que les motifs d'opposition sont liés à une question qui a [...] Beginning with the first issue, the waivers filed by the applicant deal with the resource allowance issue and have never been revoked.
-
9,295.
Vosko v. The Queen - 1999-07-23
Tax Court of Canada Judgments... All of the numerous court proceedings and all of her dealings with the several lawyers whose services she retained had as their predominant and overriding purpose the enforcement of the husband’s obligation to pay support for the children. [...] To deny to wives the right to deduct the cost of compelling husbands to pay their fair share of the cost of raising children and yet to tax the wives on such maintenance as they can get from the husbands seems to me to be contrary to both common sense and ordinary principles of fairness.
-
9,296.
St-Laurent v. M.N.R. - 1997-11-24
Tax Court of Canada Judgments[55] On his application for such benefits (Exhibit I-10) in respect of the last period at issue he answered that he had no business dealings with his employer, while on the application for the preceding period (Exhibit I-9) he answered this question in the affirmative. [...] (3) [Consideration] A share shall not be issued until the consideration for the share is fully paid in money or in property or past services that are not less in value than the fair equivalent of the money that the corporation would have received if the share had been issued for money. [...] (4) [Consideration other than money] In determining whether property or past services are the fair equivalent of a money consideration, the directors may take into account reasonable charges and expenses of organization and reorganization and payments for property and past services reasonably expected to benefit the
-
9,297.
George Weston Limited v. The Queen - 2015 TCC 42 - 2015-02-19
Tax Court of Canada Judgments[71] The fact that the swaps were not all carried out contemporaneously with the Bestfoods acquisition is not fatal as they were entered into over a period that was fairly close to the transaction date (Atlantic Sugar Refineries Ltd. v. Minister of National Revenue, [1949] S.C.R. 706, at pages 711-712). [...] [85] The appellant pointed out that Ethicon did not deal with a hedge and does not support the Minister’s restrictive approach to the linkage principle. [...] The most relevant to this appeal is one of the positive factors: “if a person deals with the commodity purchased by him in the same way as a dealer in it would ordinarily do such a dealing is a trading adventure” (Salada, supra, at 6174).
-
9,298.
Knights of Columbus v. The Queen - 2008 TCC 307 - 2008-05-16
Tax Court of Canada JudgmentsThe Medical Information Bureau is a clearing house of information about medical status and prior dealings with individuals’ insurance. [...] [52] I will deal with the last contract first, as it can be readily discounted. [...] It can mean negotiation, not negotiation of each and every clause, but when dealing with a standardized contract, the act of persuasion and discussion.
-
9,299.
Aventis Pharma Inc. v. Apotex Inc. - 2005 FC 1283 - 2005-09-20
Federal Court DecisionsClaims are to be read in an informed and purposive way to permit fairness and predictability and to define the limits of the monopoly. [...] [143] I have examined the evidence of each of the experts dealing with the issue of the soundness of Schering's prediction as of October of 1981. [...] [239] Dr. McClelland notes that separation methods often involve a great deal of trial and error.
-
9,300.
Abdi v. Canada (Citizenship and Immigration) - 2020 FC 172 - 2020-01-30
Federal Court Decisions(2) Breach of Procedural Fairness and Natural Justice [33] The Applicant argues that the RAD erred in determining that there was no breach of his right to natural justice and procedural fairness. [...] [67] In the Decision, the RAD addressed the procedural fairness issues as follows: [...] Nevertheless, in my view, this matter had a very minor impact on the overall Decision, which deals with the Applicant’s identity.