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Barrak v. Canada (Citizenship and Immigration) - 2008 FC 962 - 2008-08-20

5 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?

Humby Enterprises Limited v. RE - 2007 FC 1085 - 2007-10-22

Further, 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

Zündel v. Canada - 2005 FC 1612 - 2005-11-29

There 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.

Roitman v. Canada - 2005 FC 1385 - 2005-10-14

(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:

Veley v. Warden of Fenbrook Institution - 2004 FC 1571 - 2004-11-08

1. 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.

9075-5067 Québec Inc. c. La Reine - 2004 TCC 692 - 2004-10-14

[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.

Bernier v. Canada (Attorney General) - 2003 FCT 14 - 2003-01-16

26. 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.

Abouantoun v. The Queen - 2001-02-15

Among 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.

Munich Reinsurance Co. (Canada Branch) v. The Queen - 2000-03-31

They 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.

Chevron Canada Resources Ltd. v. Canada (Minister of National Revenue) - 1999-09-15

9. 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.

St-Laurent v. M.N.R. - 1997-11-24

[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

Knights of Columbus v. The Queen - 2008 TCC 307 - 2008-05-16

The 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.

Abdi v. Canada (Citizenship and Immigration) - 2020 FC 172 - 2020-01-30

(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.