11,311 result(s)
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9,426.
MacDonald v. The Queen - 2019 TCC 256 - 2019-11-14
Tax Court of Canada JudgmentsIn order to deal with these problems, Mr. Larmor undertook cash flow management efforts. [...] [28] Mr. Larmor also explained that throughout his tenure as CEO, Luxell was constantly dealing with various other unfortunate problems and surprises, arising at least in part, from events prior to his tenure. [...] [51] It is clear from the facts that throughout its operations, Luxell was operating like a start-up (as explained by Mr. Jeanniot, specifically) and was continuously dealing with cash flow issues.
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9,427.
Levenson v. Canada (Attorney General) - 2016 FC 10 - 2016-01-07
Federal Court DecisionsI also asked if the parties wished to have the hearing reconvened to deal with these issues; the Respondent said no and the Applicant said yes. [...] [39] I am inclined to view the references to lateness as referring to the Applicant’s failure to meet a statutory filing deadline, however for completeness and because it is open to debate, I will deal with both eventualities. [...] With respect, it is fairly apparent and I find that CRA likely misplaced the Applicant’s January 2, 2012 filing concerning his $15,000 contribution per item J above, only to discover it a year and a half later when in July 2013 the Applicant asked to transfer that $15,000 from the 2010 tax year to the 2009 tax year.
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9,428.
M.A.P. v. M.N.R. - 2012 TCC 70 - 2012-03-02
Tax Court of Canada JudgmentsMr. Hudson testified that they did not feel legally obligated to do so, but they thought that it would be fair (Transcript, p. 154). [...] He had an all-encompassing role, dealing with prisoners, organizing teams of coaches, and reporting back to the BOD on how he presented MAP to outside agencies and on the work done. [...] [33] Here, it is obvious that Mr. Clarke was hired for his skills in dealing with ex-offenders leaving prison and for his abilities and his acquaintances as a chaplain, which were useful in seeking donations.
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9,429.
Coicou v. M.N.R. - 2008 TCC 628 - 2008-12-03
Tax Court of Canada JudgmentsThose rules are found in, inter alia, the provisions of the Code dealing with contracts in general (arts. 1377 C.C.Q. et seq.) and the provisions dealing with the "contract of employment" (arts. 2085 to 2097 C.C.Q.) and the "contract of enterprise or for services" (arts. 2098 to 2129 C.C.Q.). [...] Il n'est pas nécessaire, je crois, de faire une longue dissertation pour démontrer qu'en principe les lois de ce genre emportent nullité quoiqu'elle n'y soit pas prononcée. [...] [32] Mr. Coicou placed a great deal of emphasis on the fact that he would have obtained a work permit if he had paid $150.
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9,430.
Canada (Minister of Citizenship and Immigration) v. Seifert - 2006 FC 270 - 2006-03-01
Federal Court DecisionsBefore dealing with them, some preliminary observations are in order. [...] In Finestone, above, Justice Rand relied on cases dealing with public registers and ships' manifests and found that a bill of lading was admissible. [...] I'm proposing a procedure I think will be both fair and reasonably efficient.
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9,431.
Doolan v. Canada (Attorney General) - 2005 FC 1414 - 2005-10-14
Federal Court Decisionsg) le fait qu'un fournisseur de biens, de services, d'installations ou de moyens d'hébergement destinés au public, ou de locaux commerciaux ou de logements en prive un individu ou le défavorise lors de leur fourniture pour un motif de distinction illicite, s'il a un motif justifiable de le faire. [...] The Commission was given a good deal of latitude and discretion in its decision-making. [...] While it is not an absolute requirement that employee be individually tested, the employer may not satisfy the burden of proof of establishing the reasonableness of the requirement if he fails to deal satisfactorily with the question as to why it was not possible to deal with employees on an individual basis by, inter alia,
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9,432.
Dominion Sample ltd. v. Canada (Customs and Revenue Agency) - 2003 FC 1244 - 2003-10-23
Federal Court Decisions[18] Section 90 deals with the certificate granting relief of duties: [...] [37] Regulation 9 deals with the interpretation of paragraph 89(1)(a) and what is meant by "same conditions". [...] Would it be fair to allow the change to reach back to actions done in good faith, with the approval of the respondent?
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9,433.
C W Agencies Inc v. The Queen - 2000-08-30
Tax Court of Canada JudgmentsWhen dealing with an established customer the Appellant's telephone agents utilize a computerized file which gives particulars of the customer's buying history, preferences and account balance. [...] In order to deal with the inadequacy of the documentary record Dr. Slonim examined changes in the data structure and, from periodical changes in the log generated by the CASE tool, he felt that he was able to infer the changes that were being made. [...] As such the legislation dealing with such incentives must be given "such fair, large and liberal construction and interpretation as best ensures the attainment of its objects" (Interpretation Act, section 12)."
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9,434.
649476 Ontario Ltd. v. The Queen - 1998-12-29
Tax Court of Canada Judgmentsmaintained that he did not deal directly with the accountant, Barry Reid, other than occasionally responding to a telephone request for specific information. [...] [30] I propose to first deal with the testimony adduced on behalf of the Appellants as to the source of the monies advanced by Erlich to the Corporation in April 1992. [...] A fair inference for their absence is that their testimony would not have assisted the Appellants.
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9,435.
Moushoom v. Canada (Attorney General) - 2023 FC 1739 - 2023-12-21
Federal Court DecisionsBut it does not change the degree of scrutiny that the Court must apply in its assessment of whether the fees sought are fair and reasonable. [...] In its decision, this Court urged the parties to work towards achieving a fair and just settlement. [...] T-1120-21) dealing with the claims previously advanced in the Moushoom Class Action relating to delays, denials and gaps in the provision of essential services between April 1, 1991 and December 11, 2007 [Trout Class Action].
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9,436.
Agnaou v. Canada (Attorney General) - 2014 FC 850 - 2014-09-05
Federal Court DecisionsDuring the telephone conference on October 20, 2006, the Tribunal rendered several decisions dealing with procedure at hearings. [...] E. Does the delay in issuing the decision give rise to a claim for violation of procedural fairness? [...] [106] Mr. Agnaou finally argues that the delay in rendering the decision gives rise to a violation of procedural fairness.
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9,437.
Flatwork Technologies, LLC (Powerblanket) v. Brierley - 2020 FC 997 - 2020-10-22
Federal Court Decisions[33] I note that when reading his cross-examination transcript I must comment on how unprofessional and combative he in dealing with Ms. Brierley. [...] The Patent Act promotes fairness and predictability by adherence to the language of the claims. [...] a) l’objet de la modification est de faire concorder le document avec les questions en litige à l’audience;
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9,438.
Canada (Citizenship and Immigration) v. Halindintwali - 2015 FC 390 - 2015-03-27
Federal Court DecisionsLa communication de l’avis peut se faire par courrier recommandé envoyé à la dernière adresse connue de l’intéressé. [...] [23] The legal parameters applicable to a reference to the Court are well established in case law, and I will summarize them briefly before dealing with the evidence that was submitted by the Minister. [...] La communication de l’avis peut se faire par courrier recommandé envoyé à la dernière adresse connue de l’intéressé.
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9,439.
Osinski v. The Queen - 2013 TCC 71 - 2013-02-27
Tax Court of Canada Judgments(B) there are no other differences between the terms and conditions of the classes of shares that could cause the fair market value of a share of the particular class to differ materially from the fair market value of a share of the other class, [...] (iii) is made as a consequence of a transaction involving the taxpayer and a non-resident person with whom the taxpayer was not dealing at arm’s length, [...] Even if I had used the more generous position of allowing only 80% for Cost of Sales, I think it is fair to say the Appellant would have roughly broken even as opposed to reporting the small profits of $26,293 and $144,000 it actually reported for those years.
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9,440.
Canada v. Jim Shot Both Sides - 2022 FCA 20 - 2022-02-10
Federal Court of Appeal DecisionsPhase II, dealing with liability, fact and expert witness evidence, was held at the Federal Court in Calgary, 2018. [...] In those circumstances, fairness requires that notice of that intention be signaled early in the form of a notice of cross-appeal. [...] Regardless of the subjective perceptions of the fairness of the result, section 35 did not resuscitate previously barred actions.
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9,441.
Astrazeneca AB v. Apotex Inc. - 2006 FC 7 - 2006-01-18
Federal Court DecisionsConsequently, I will not be dealing with these matters and no further reference will be made to them. [...] Astra has no response other than to say that the experiment was one dealing with the degradation of omeprazole. [...] It is therefore not necessary to deal with the allegation of invalidity and I decline to do so.
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9,442.
Canada (Attorney General) v. Aéroports de Montréal - 2023 FC 1562 - 2023-11-24
Federal Court Decisions[37] Section 5.04 is also relevant because it is the only provision of the Ground Lease that deals specifically with [translation] “Grants in Lieu of Taxes”, now known as “PILTs”: [...] [54] To deal with this issue, the Court must answer the following questions: [...] Accordingly, the ATT arbitration clause applies and the arbitral tribunal has jurisdiction to deal with the issue raised by ADM.
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9,443.
Potash Corporation of Saskatchewan Inc. v. The Queen - 2011 TCC 213 - 2011-04-20
Tax Court of Canada JudgmentsAppellant’s counsel cites authorities for this latter proposition including ones that deal more broadly with the application of the purpose test and its subjective and objective elements. [...] [32] In what I believe was a response to a question I asked during argument dealing with whether or not PCS’s “income” was affected at all by the U.S. withholding tax, Appellant’s counsel made the following argument: [...] [40] The Appellant’s counsel’s submissions also deal with paragraph 18(1)(b) of the Act. He maintains that the deduction of the consulting fees is not precluded by that paragraph.
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9,444.
Beverly Hills Jewellers MFG Ltd. v. Corona Jewellery Company Ltd. - 2021 FC 673 - 2021-06-28
Federal Court DecisionsAnd would you agree with me though that the retailers you are dealing with are more experienced than a consumer or a member of the public? [...] [54] Before conducting this appellate review, I will deal with threshold issues. [...] However, these Reasons deal with inherent and acquired distinctiveness per paragraph 6(5)(a) at paragraphs 84 – 103 above.
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9,445.
Canada (Minister of Citizenship and Immigration) v. Seifert - 2007 FC 1165 - 2007-11-13
Federal Court DecisionsI am satisfied that these photographs fairly represent of what the camp looked like a few years after the war. [...] No case law or scholarly writing was tendered to support them and, therefore, I decline to deal with them. [...] La communication de l’avis peut se faire par courrier recommandé envoyé à la dernière adresse connue de l’intéressé.
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9,446.
Eli Lilly and Company v. Novopharm Limited - 1997-04-25
Federal Court DecisionsA great deal of evidence was directed to the unrepresentativeness of the sample chosen. [...] Counsel agreed upon a procedure which provided for the proper and fair cross-examination of the joint authors. [...] A number of decisions dealing with the appearance of prescription medicines were cited.
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9,447.
Canada (Citizenship and Immigration) v. Rogan - 2011 FC 1007 - 2011-08-18
Federal Court Decisions[107] I agree with Mr. Rogan that this does not make a great deal of sense. [...] So it was a fairly standard movement of people that I would see during my time in Belgrade. [...] La communication de l’avis peut se faire par courrier recommandé envoyé à la dernière adresse connue de l’intéressé.
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9,448.
Animodi v. Canada (Citizenship and Immigration) - 2015 FC 929 - 2015-07-29
Federal Court Decisions4. Whether the Officer breached procedural fairness by failing to disclose her extrinsic research. [...] 4. Whether the Officer breached procedural fairness by failing to disclose her extrinsic research. [...] [54] The Officer examined the general country condition documents but found that they did not refer to the Applicants and did not deal with the risks which the Applicants claim to face.
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9,449.
RMI Marine Limited v. Scotia Tide (Ship) - 2019 FC 114 - 2019-01-28
Federal Court DecisionsOn the basis of the Antwerp decision, I am also satisfied that this Court should not issue the equivalent of an anti-suit injunction preventing the Federal Court from dealing with those claims. [...] The Court was dealing with a request for an Initial Order under the CCAA and the accompanying temporary stay. [...] In this respect, it is fair to characterize the Vessel as potentially experiencing some ongoing deterioration in value.
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9,450.
Jensen v. Samsung Electronics Co. Ltd. - 2023 FCA 89 - 2023-06-08
Federal Court of Appeal DecisionsNot surprisingly, the parties have indeed spent a fair amount of their written and oral submissions on this point. [...] In their view, a fair reading of that statement makes clear that the Supreme Court referred to the object of proof, and not to the standard of proof, as the Motion Judge would have it, and ruled out any consideration of the merits at the certification stage. [...] However, applying the two-step approach does not mean that the courts engage in the weighing of evidence and enter into a consideration of the merits when dealing with the common issues criterion.