11,311 result(s)
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9,301.
Simard c. La Reine - 2007 TCC 540 - 2007-11-15
Tax Court of Canada Judgmentsb. 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.
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9,302.
McCain Foods Limited v. J.R. Simplot Company - 2021 FC 890 - 2021-08-27
Federal Court Decisions[18] As Simplot points out, The Anangel Splendour deals with a different factual situation. [...] While the Court of Appeal was not dealing with a parent-subsidiary or other affiliate relationships in The Anangel Splendour, the fact remains that where a corporation has not agreed to have the employee of an affiliate represent them, that employee is not their representative but is only the representative of a non-party, [...] The requirement to state the relief sought in the notice of motion gives the responding party fair notice of the case to be met on the motion.
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9,303.
Fluid Energy Group Ltd. v. Mud Master Drilling Fluid Services Ltd. - 2020 FC 229 - 2020-02-12
Federal Court Decisions(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.
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9,304.
Laliberte v. Canada (Attorney General) - 2019 FC 766 - 2019-05-31
Federal Court DecisionsPR has had experience in dealing with NSI issues and communities for some time and the constitutional issue of whether these two groups were “Indians” under the Constitution. [...] [31] While each side eschewed the “beauty contest”, they spent a great deal of time and effort on self-promotion. [...] [38] In fairness to counsel in the Day Action, they urge for the Court to adopt the multi-factor test drawn from Ontario jurisprudence in addition to considering the elements in Heyder - as did counsel for the LMO Action.
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9,305.
Concept Danat Inc. v. The Queen - 2019 TCC 32 - 2019-02-01
Tax Court of Canada Judgments[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.
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9,306.
Shumilo v. Canada (Citizenship and Immigration) - 2018 FC 1135 - 2018-11-09
Federal Court Decisions[23] Ms. Shumilo is of the opinion that the officer’s decision is unreasonable because (i) credible testimony was not valued fairly; (ii) there was no weighing of the positive and negative elements in the officer’s analysis; and (iii) the officer placed too much emphasis on the sexual aspect of their relationship. [...] The officer also placed a great deal of emphasis on their separate finances. [...] In her decision, the officer placed a great deal of emphasis on the negative points and did not address the positive evidence supporting Ms. Shumilo’s position regarding her conjugal relationship with Ms. Desmarais.
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9,307.
Mason v. Canada (Attorney General) - 2015 FC 926 - 2015-07-28
Federal Court Decisions[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).
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9,308.
Teti v. Canada (Attorney General) - 2014 FC 994 - 2014-10-16
Federal Court DecisionsHe has fallen into the confusion often experienced by laypersons in dealing with the law and legal concepts. [...] The Applicant respectfully requests an Order from this Honourable Court directing that the Adjudicator’s decision be declared null and void and be quashed in the interest of the rule of law, fairness and justice for all. [...] [32] First, in early November of 2011, in the context of dealing with a an irritated client, the Applicant broke normal procedure and contacted a colleague, Padmavathi Iyer at the call centre handling the file, notwithstanding that he knew normal procedure of referring the client to the call centre.
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9,309.
London Life Insurance Company v. Canada - 2014 FCA 106 - 2014-04-29
Federal Court of Appeal Decisions[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.
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9,310.
Charbonneau v. Canada (Attorney General) - 2013 FC 687 - 2013-06-19
Federal Court Decisionsthe Senior Deputy Commissioner failed to address the issue relating to his allegation that his pay reduction constituted a violation of section 39 of the Act, and the applicant relies on Spidel v Canada (Attorney General), 2012 FC 958, 416 FTR 197, to contend that this failure constitutes a denial of procedural fairness. [...] (i) is in possession of, or deals in, contraband; (j) without prior authorization, is in possession of, or deals in, an item that is not authorized by a Commissioner’s Directive or by a written order of the institutional head;
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9,311.
1392644 Ontario Inc. (Connor Homes) v. Canada (National Revenue) - 2013 FCA 85 - 2013-03-20
Federal Court of Appeal DecisionsThe 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.
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9,312.
Turnaround Couriers Inc. v. Canadian Union of Postal Workers - 2012 FCA 36 - 2012-02-02
Federal Court of Appeal Decisions91. Il sera loisible à la Reine, de l'avis et du consentement du Sénat et de la Chambre des Communes, de faire des lois pour la paix, l'ordre et le bon gouvernement du Canada, relativement à toutes les matières ne tombant pas dans les catégories de sujets par la présente loi exclusivement assignés aux législatures des [...] No one questioned whether the Board had the constitutional jurisdiction to deal with CUPW’s application for certification. [...] The items that TurnAround deals with, generally letters and small packages, are clearly “mailable matter” within the meaning of the CPC Act. ...
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9,313.
Pourjamaliaghdam v. Canada (Citizenship and Immigration) - 2011 FC 666 - 2011-06-09
Federal Court DecisionsI 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).
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9,314.
Taxpro Professional Corporation v. Canada (National Revenue) - 2011 FC 224 - 2011-02-24
Federal Court DecisionsWhether communications are made to the lawyer himself or to employees, and whether they deal with matters of an administrative nature such as financial means or with the actual nature of the legal problem, all information which a person must provide in order to obtain legal advice and which is given in confidence for that [...] Unjustified, or even accidental infringements of the privilege erode the public's confidence in the fairness of the criminal justice system. [...] “Mr. Sharma has not demonstrated solicitor-client privilege over the documents held by Westra Law office pertaining to this real estate transaction as against the Gours or ResMor. The parties to the real estate transaction all used the services of Mr. Westra to effectuate the deal and each is entitled to be privy to the
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9,315.
Bonin v. Canada (Attorney General) - 2010 FC 1308 - 2010-12-20
Federal Court Decisions[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.
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9,316.
Mekarbèche v. Canada (Citizenship and Immigration) - 2007 FC 566 - 2007-05-30
Federal Court DecisionsSections 49 and 50 deal with statutory stays of execution in certain defined circumstances; for instance, where an applicant has filed an appeal which has yet to be heard and disposed of, or where there are other proceedings. [...] WHEREAS the applicant alleges that he must remain in Canada to deal with his health problems; [...] This is not simply a question of administrative convenience, but implicates the integrity and fairness of, and public confidence in, Canada’s system of immigration control.
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9,317.
Première Nation Malecite de Viger v. Canada (Indian Affairs and Northern Development) - 2006 FC 187 - 2006-11-17
Federal Court Decisions[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.
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9,318.
Flores v. Canada (Minister of Citizenship and Immigration) - 2005 FC 854 - 2005-06-15
Federal Court Decisions[18] The applicant submitted that in her dealings with the Canadian Embassy in Manila, she was not treated in a manner that accorded with Article 10 of the CRC. The applicant submitted that she was treated rudely and unfairly by a staff member at the High Commission when she inquired into what she could do about the [...] Further, paragraph 117(9)(d) is not ultra vires paragraph 3(3)(f) of IRPA, dealing with compliance with Canada's human rights instruments. [...] Le droit de quitter tout pays ne peut faire l'objet que des restrictions prescrites par la loi qui sont nécessaires pour protéger la sécurité nationale, l'ordre public, la santé ou la moralité publiques, ou les droits et libertés d'autrui, et qui sont compatibles avec les autres droits reconnus dans la présente Convention.
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9,319.
Telus Corp. v. Orange Personal Communications Services Ltd. - 2005 FC 590 - 2005-04-29
Federal Court Decisions[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
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9,320.
Canada v. Stoney Band - 2005 FCA 15 - 2005-01-14
Federal Court of Appeal DecisionsFurther, the honour of the Crown is always at stake in the Crown's dealings with the Aboriginal people (see Haida at paragraph 16; R. v. Badger, [1996] 1 S.C.R. 771 at paragraph 41) and it will give rise to different duties in different circumstances (see Haida at paragraph 18). [...] Within the analysis of justification, the Crown must address questions relating to minimal impairment, fair compensation in the context of expropriation, and consultation (see Sparrow at 1119). [...] [49] I will first deal with the Band's explanation for the delay. I accept that reviewing the documentary evidence and developing oral history may be time-consuming.
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9,321.
Uvex Toko Canada Ltd. v. Performance Apparel Corp. - 2004 FC 448 - 2004-03-25
Federal Court DecisionsThe 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.
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9,322.
Stengel v. The Queen - 2003 TCC 435 - 2003-09-11
Tax Court of Canada JudgmentsThe words "separate and apart" have been used for many years in divorce legislation and in matrimonial litigation and I must give them a meaning that is consonant with that given them in provincial courts dealing with matrimonial matters. [...] I think it would be fair to say that to establish a common law relationship there must be some sort of stable relationship which involves not only sexual activity but a commitment between the parties. [...] The words "separate and apart" have been used for many years in divorce legislation and in matrimonial litigation and I must give them a meaning that is consonant with that given them in provincial courts dealing with matrimonial matters.
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9,323.
American Sporting Goods Corp. v. Sears Canada Inc. - 2003 FCT 320 - 2003-03-18
Federal Court DecisionsThat 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
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9,324.
Yates v. The Queen - 2001-05-16
Tax Court of Canada JudgmentsI understand in my own particular situation that I do not have any income from a foreign source, but I believe in the interests of fairness and Natural Justice that CCRA should change their policy ... [...] [33] The fourth and final issue I must deal with is whether the denial of a deduction of Class 3 contributions violates and infringes upon any rights and freedoms under the Charter, specifically sections 6, 7 and 15. [...] [47] In Triantis v. Canada (Minister of National Revenue - M.N.R.), [1992] T.C.J. No. 768, the Court stated in dealing with a claim that an old age security pension claw-back represented discrimination against those over 65 years of age:
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9,325.
Spearing v. The Queen - 2001-01-19
Tax Court of Canada JudgmentsConsider 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.