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Simard c. La Reine - 2007 TCC 540 - 2007-11-15

b. He placed a great deal of emphasis on his trust in the accountant.   [...]  Many clients of the accountant Mr. Kelly were professionals who had a great deal of respect for him and a great deal of confidence in him.   [...]  It sealed the deal and was the concrete and tangible aspect of the benefit.

Fluid Energy Group Ltd. v. Mud Master Drilling Fluid Services Ltd. - 2020 FC 229 - 2020-02-12

(b) the salutary effects of the confidentiality order, including the effects on the right of civil litigants to a fair trial, outweigh its deleterious effects, including the effects on the right to free expression, which in this context includes the public interest in open and accessible court proceedings.   [...]  [14] While not an issue in this appeal, because we are dealing here with a protective order that has been issued by the Court rather than whether one that is sought should be issued, I agree with the analyses of Justice Phelan in Paid Search Engine and Justice Lafrenière in dTechs.   [...]  [19] The preamble to the Protective Order aptly states that it only applies to govern the manner in which the parties deal with information exchanged in the course of the litigation.

Concept Danat Inc. v. The Queen - 2019 TCC 32 - 2019-02-01

[11] After doing a great deal of research on the Internet and contacting a number of suppliers to find a machine for engraving fabric using the laser technique, Mr. Bourgault purchased a machine, namely the LaserPro MG380 Hybrid (the “LaserPro machine”), designed for cutting or engraving hard materials such as glass,   [...]  [29] In Northwest Hydraulic Consultants Ltd. v. Canada, [1998] T.C.J. no. 340 (QL) [Northwest Hydraulic], Justice Bowman (as he then was) pointed out that the legislation granting tax incentives for SR&ED must be given “such fair, large and liberal construction and interpretation as best ensures the attainment of its   [...]  The evidence showed that the LaserPro machine and the embroiderer were used in a normal way and that Danat used common techniques to deal with the problems encountered.

Mason v. Canada (Attorney General) - 2015 FC 926 - 2015-07-28

[25] In his written submissions the Applicant states that GST amounts must be correctly applied to the correct taxpayer, and that the intent of the tax legislation is not to bankrupt taxpayers or extract from them anything more than what is fair and equitable.   [...]  [34] That said, the Federal Court does have jurisdiction to deal with certain matters arising from the Income Tax Act and the Excise Tax Act, such as when an applicant attacks the validity of a certificate or other processes contemplated by the Federal Courts Rules stated to be preconditions to certain sections of the   [...]  The Federal Court also has jurisdiction to deal with challenges to collection measures taken by the Minister (Johnson at paras 46-48; Walker v Canada, 2005 FCA 393).

London Life Insurance Company v. Canada - 2014 FCA 106 - 2014-04-29

[33] Norwood on Life Insurance Law (3rd ed. 2002), a treatise of which London Life cited a number of excerpts dealing with the situation in the common law provinces (see Joint Book of Authorities, Vol. 2, Tab 40), analyzes the right to seize and to obtain the surrender value in Quebec in a separate section from those cited   [...]  In our Rules, section 439, which deals with directions in the context of a seizure and sale, was recently added not to give the Court a new power, but to clarify who could request such directions.   [...]  [71] In conclusion, I note that the courts now have the duty to interpret their procedural rules and to apply them to find the most fair, expeditious and economical solutions possible for disputes.

1392644 Ontario Inc. (Connor Homes) v. Canada (National Revenue) - 2013 FCA 85 - 2013-03-20

The first issue identified above raises questions of law and of procedural fairness, and should thus be reviewed on a standard of correctness.   [...]  He referred to the fourfold test set out by Lord Wright in Montreal Locomotive Works Ltd., [1947] 1 D.L.R. 161 (P.C.); [1946] 3 W.W.R. 748 dealing with control, ownership of tools, chance of profit and risk of loss, as well as with the so-called integration test set out by Lord Denning in Stevenson Jordan and Harrison, Ltd.  [...]  [42] In this case, the Tax Court Judge appears to have proceeded in an inverse order, dealing with the parties’ intent as set out in their mutual contracts at the end of his analysis.

Pourjamaliaghdam v. Canada (Citizenship and Immigration) - 2011 FC 666 - 2011-06-09

I disagree with Ms. Pourjamaliaghdam’s second argument and, for the benefit of the next panel, deal with it briefly.   [...]  In fact, unless it is fairly clear that the presumption applies based on evidence of the nature of the group and the person’s active membership in it, the better approach would be conduct the usual form of analysis.   [...]  Further, I agree with Justice Richard Mosley that “an unrestricted and broad definition is not a license to classify anyone who has had any dealings with a terrorist organization as a member of the group” (Toronto Coalition to Stop the War v Canada (Minister of Public Safety and Emergency Preparedness, 2010 FC 957).

Bonin v. Canada (Attorney General) - 2010 FC 1308 - 2010-12-20

[34] Although the Executive Director mentions section 12 of the Act, the impugned decision makes no reference whatsoever to section 30 of By-Law #2, which deals with approvals under paragraphs 12(1)(a) and (b) of the Act, or to section 31 of By-Law #2, which deals with approvals under paragraph 12(1)(c) of the Act and on   [...]  [35] However, there is no need to analyze either the reasonableness of the impugned decision or the applicants’ argument that procedural fairness has been breached.

Première Nation Malecite de Viger v. Canada (Indian Affairs and Northern Development) - 2006 FC 187 - 2006-11-17

[3] With those caveats on the record, I will nevertheless proceed to carefully review the evidence that was filed before me and to assess the respective submissions of each party, so that I may make the order that in the circumstances seems to me to be the most consistent with the law and the most fair.   [...]  [34] The respondent’s counsel relied a great deal on section 5.1.6 of the internal by-law adopted in April 1991, which provides:   [...]  These by-laws do not have an equivalent provision authorizing the Grand Chief to make decisions without the authorization of the Council to deal with urgent situations.

Telus Corp. v. Orange Personal Communications Services Ltd. - 2005 FC 590 - 2005-04-29

[38] On the basis of the foregoing analysis, insofar as the Board's decision deals with an evaluation of issues of confusion and of Orange's intent to use the "Future's Bright" mark, I intend to examine the decision in order to see if it is clearly wrong.   [...]  [73] In a carefully reasoned analysis, the Board held that there was a fair degree of resemblance between Telus' "The Future is Friendly" marks and Orange's "The Future's Bright, The Future's Orange" mark.   [...]  [90] In light of my finding as to the reasonableness of the Board's conclusion on the question of confusion, it is unnecessary to deal with the issue of entitlement, other than to observe that the difference in the material dates for the assessment of entitlement under section 16(3) versus confusion under section 12(d) does

Uvex Toko Canada Ltd. v. Performance Apparel Corp. - 2004 FC 448 - 2004-03-25

The word "trade" in the expression "in the normal course of trade" is very important and, in my view, such word contemplates some payment or exchange for the wares supplied or at least that the transfer of the wares be a part of a dealing in the wares for the purpose of acquiring goodwill and profits from the marked goods.   [...]  [26] The Respondent further submits that Mr. Wilson admitted that the product called "SOLARMAX [Base Layer] Men's Crew Neck Top" was representative of the SOLARMAX crew neck tops referred to in the invoices at Exhibit "C" to the Affidavit, and he further admitted that it would be fair to characterize this garment as   [...]  It is worth bearing in mind that the number of items in the Trade Mark description are relatively few, so that it would not have required a great deal of trouble to "show" examples for each of them.

American Sporting Goods Corp. v. Sears Canada Inc. - 2003 FCT 320 - 2003-03-18

That being said, I will deal first with the issue of burden of proof and relevant dates.   [...]  [44] The Registrar essentially chose not to deal with this issue. The Registrar wrote, and I repeat once again a quotation from earlier in these reasons:   [...]  (2) L'emploi d'une marque de commerce crée de la confusion avec une autre marque de commerce lorsque l'emploi des deux marques de commerce dans la même région serait susceptible de faire conclure que les marchandises liées à ces marques de commerce sont fabriquées, vendues, données à bail ou louées, ou que les services liés

Spearing v. The Queen - 2001-01-19

Consider a specific legislative expense denial and carry over provision that deals with an expense item often present in reasonable expectation of profit cases.   [...]  Even if it is perceived by the courts that the model is not sufficiently comprehensive or fair or appropriate, judicial intervention should be discouraged, particularly in respect of a taxing statute.   [...]  In my view, where the activity has been found to be a genuine commercial enterprise (or found not to be a "non-business" in the Moldowan sense), it should not be necessary to look beyond the expense deduction provisions of the Act to deal with this concern.