11,311 result(s)
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9,476.
Brathwaite v. The Queen - 2016 TCC 29 - 2016-02-18
Tax Court of Canada JudgmentsShe joined Royal Bank of Canada (“RBC”) and worked as a teller for 14 years and then managed a department dealing with staff banking in a Toronto branch. [...] In hindsight, she wished they had contacted the CRA auditor directly but believed Morlee had the expertise to deal with the matter and accepted his recommendation. [...] [77] It is difficult to feel a great deal of sympathy for the Appellants notwithstanding some presented as most sympathetic characters, simply duped by the bad guys.
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9,477.
Rouleau c. La Reine - 2007 TCC 338 - 2007-09-17
Tax Court of Canada Judgments(b) the taxpayer or a person with whom the taxpayer does not deal at arm's length is entitled to receive an amount or obtain a benefit that would be described in paragraph (2.2)(d) if it were read without reference to subparagraphs (ii) and (vi) thereof; [...] The agreements did not provide for any method of valuing the appellant's shares, nor did they establish a ceiling that could have been the fair market value of the shares at the time of the disposition. [...] How, then, can one affirm, as stipulated in the contracts of assignment, that the specified amount represented [TRANSLATION] "to the best of the parties' knowledge, the fair market value of the shares sold"?
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9,478.
Kostic v. Canada - 2023 FC 508 - 2023-04-11
Federal Court Decisions4. that the Applicant was not afforded DUE PROCESS AND PROCEDURAL FAIRNESS [...] However, in terms of her allegations of a lack of procedural fairness, these include that: [...] • -“Procedural Fairness was not considered an ‘exceptional Circumstance’ despite at minimum 2 separate breaches of the defendants or some of them (at least) of Procedural Fairness.
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9,479.
Satkunanathan v. Canada (Citizenship and Immigration) - 2020 FC 470 - 2020-04-01
Federal Court DecisionsWas the Applicant denied procedural fairness and natural justice in her appeal before the IAD as a result of negligent or incompetent representation, such that judicial review of the IAD decision is warranted? [...] [32] The Applicant takes no issue with the basis and findings of the Decision as regards legal validity, but argues simply that she has been denied procedural fairness and natural justice because of her Former Counsel’s negligent or incompetent representation. [...] The application for judicial review is granted in part and the matter is returned to a different panel member of the Immigration Appeal Division for reconsideration to deal solely with the humanitarian and compassionate factors arising in the Applicant’s sponsorship application.
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9,480.
Canada (National Revenue) v. Friedman - 2019 FC 1583 - 2019-12-10
Federal Court DecisionsUltimately, it boils down to a consideration of simple fairness, common sense and the interest that the courts have that justice be done. [...] I agree that there may be cases and circumstances where the legislation or the procedure is so designed and the results are so unjust that to compel a person to testify might offend the basic sense of fairness which underlies the principles of fundamental justice, and violate s.7. [...] In cases where protection is clearly required, the discretion will be exercised on the basis that a fair trial of the accused and a just determination of criminal charges cannot be made unless proceedings are stayed (at paras 18-25).
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9,481.
Marine Atlantic Inc. v. The Queen - 2016 TCC 46 - 2016-02-16
Tax Court of Canada Judgments(a) may prejudice or delay the fair hearing of the appeal; (b) is scandalous, frivolous or vexatious; [...] [6] BCF did a deck by deck analysis categorizing what it considers a fair and reasonable method, so as to allocate a percentage of taxable and exempt activities so as to claim ITCs relating to taxable supplies. [...] Subsection 221.1(5) of the ITA deals with the Minister’s ability to collect in the context of an abeyance which is granted where issues are the same or substantially the same.
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9,482.
Almrei (Re) - 2008 FC 1216 - 2008-11-03
Federal Court DecisionsAs one of two case management judges, I undertook to hear the constitutional motion as expeditiously as was fair to all the parties. [...] Mr. Almrei asserts that the impugned provisions deny the named persons a fair hearing, infringes the free speech rights of special advocates, and offends the open court principle. [...] [27] Affidavits were also provided by two senior practitioners experienced in dealing with national security information in other fora.
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9,483.
Stevens v. Canada (Prime Minister) - 1997-02-26
Federal Court DecisionsThe applicant says that this constitutes partial waiver and on the principles of consistency and fairness all the privileged material must now be disclosed. [...] In the cases where fairness has been held to require implied waiver, there is always some manifestation of a voluntary intention to waive the privilege at least to a limited extent. [...] However, waiver may also occur in the absence of an intention to waive, where fairness and consistency so require.
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9,484.
José Pereira E. Hijos, S.A. v. Canada (Attorney General) - 2005 FC 1011 - 2005-07-26
Federal Court DecisionsAre we dealing only with them? ... Mr. Tobin:[Minister of Fisheries and Oceans] [...] So we can deal with those nations; theoretically there it is.[18] [emphasis added] [...] ...we got about a mild [sic] to fairly substantial ice hedge [should read "edge"] again there.
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9,485.
Hamilton Wentworth (Regional Municipality Of) v. Canada (Mininister of The Environment) - 2001 FCT 381 - 2001-04-24
Federal Court Decisions[10] These conclusions make it unnecessary to deal with a number of the issues raised. [...] [76] I do not think it necessary in these reasons to deal seriatim with the respondents' objections. [...] [95] Section 16 of the CEAA deals with factors to be considered in an assessment.
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9,486.
Crenna v. Canada (Citizenship and Immigration) - 2020 FC 491 - 2020-04-06
Federal Court DecisionsAs soon as the information transmitted deals with Canadians or a project involving Canada, Canada's interests come into play. [...] The reference to reasons stated “previously” deal with arguments to the effect the Applicant did not share secret information, which need not be considered given my findings on the determinative issue. [...] The Court’s discretion in this respect may be influenced by elements such as concern for delay, fairness to the parties, urgency of providing a resolution to the dispute, the nature of the particular regulatory regime, whether the administrative decision maker had a genuine opportunity to weigh in on the issue in question,
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9,487.
Rainbow Pipe Line Co. v. The Queen - 1999-09-15
Tax Court of Canada Judgmentsthe resulting financial statements would be perceived as fair by the ordinary observer; and, [...] He first removed those costs which were incurred in 1995 so that he would be dealing with only 1994 costs. [...] 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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9,488.
Cely Tiria v. Canada (Citizenship and Immigration) - 2024 FC 422 - 2024-03-14
Federal Court DecisionsThe ELN asked the Principal Applicant why he was avoiding them when he knew he had a “service they wanted of [him].” They warned him that if he did so again, they would look for him starting with his children then his wife before “dealing with [him].” The ELN members said they were well aware of where his family was. [...] [24] A decision may be unreasonable if the decision maker misapprehended the evidence before it (Vavilov at paras 125–126; Mason v Canada (Citizenship and Immigration), 2023 SCC 21 at para 73), however, I do not find the Applicants’ criticisms are supportable on a fair reading of the Decision and the evidence before the
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9,489.
Rahman v. Canada (Citizenship and Immigration) - 2023 FC 1695 - 2023-12-15
Federal Court DecisionsThe issue here is whether the term as used in the Immigration Act is sufficiently certain to be workable, fair and constitutional. [...] [18] The Respondent submits that the Decision is thorough, well written and appropriately deals with the issue of intent.
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9,490.
Gaskin v. Canada - 2023 FC 1542 - 2023-11-21
Federal Court Decisions[2] In accordance with procedural fairness, the Show Cause Order notified Mr. Gaskin that the Court apprehended that: (a) the allegations made in the Statement of Claim were rambling, making it difficult to ascertain what cause of action was being asserted; (b) the action was duplicative and/or touched on matters raised in [...] T-353-22 whereby Mr. Gaskin was seeking an order to quash or set aside a decision of the Canadian Human Rights Commission (CHRC) that declined to exercise its discretion under section 41(1)(e) of the Canadian Human Rights Act to deal with Mr. Gaskin’s complaint of discrimination against Rogers Communications Inc. (Rogers).
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9,491.
Sandoz Canada Inc. v. Janssen Inc. - 2023 FCA 221 - 2023-11-09
Federal Court of Appeal Decisions· the requirement is that the claims be fairly based on the patent disclosure (para. 59); [...] The respondents cite examples of decisions, including from this Court, that deal with the issue of sound prediction without mentioning this wording: Teva Canada Limited v. Leo Pharma Inc., 2017 FCA 50; Packers Plus Energy Services Inc. v. Essential Energy Services Ltd., 2017 FC 1111, [2017] F.C.J. No. 1200 (QL), aff’d 2019
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9,492.
Alufa v. Canada (Citizenship and Immigration) - 2022 FC 966 - 2022-06-28
Federal Court DecisionsSome decisions have applied a standard of correctness as a matter of procedural fairness, while others have applied a standard of reasonableness on the basis that the question is one of mixed fact and law. [...] [26] In addition, the Applicant submits the Officer unreasonably failed to consider the context, as set out in his Affidavit, that he was dealing with the criminal charge since July 13, 2018.
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9,493.
Akhtar v. Canada (Citizenship and Immigration) - 2022 FC 856 - 2022-06-08
Federal Court DecisionsJustice Diner granted the judicial review based on a breach of procedural fairness and sent it back to be redetermined by a different officer (Akhtar v Canada (Minister of Citizenship and Immigration), 2019 FC 123). [...] [16] Another example of the Officer’s overzealous review was their insistence on objective testing even when there was a great deal of support for the diagnosis reached in the record.
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9,494.
Thomson v. Canada (Attorney General) - 2022 FCA 97 - 2022-06-01
Federal Court of Appeal Decisions[23] I will deal with each of these points in turn. IV. Analysis of the 2020 Board Decision [...] The threshold for proceeding to the second stage is fairly low (see Blount v. Canada (Attorney General), 2017 FC 647 at para. 26 [Blount]).
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9,495.
1395804 Ontario Ltd. (Blacklock’s Reporter) v. Canada (Attorney General) - 2021 FC 872 - 2021-08-25
Federal Court Decisions[31] As the Direction does not deal with the Counterclaim, Blacklock has not established any error on the part of the CMJ as it relates to the Direction. [...] Rule 385(1) also "sits alongside" Rule 55 pursuant to which the Court may vary a Rule or may dispense with compliance with a Rule, which powers are to be exercised with procedural fairness in mind (see Mazhero v. Fox, 2014 FCA 219 at paras. 2-6; Canada (National Revenue) v. Mcnally, 2015 FCA 195 at paras. 8-9).
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9,496.
Sun v. The Queen - 2020 TCC 112 - 2020-10-09
Tax Court of Canada JudgmentsThe location of the condominium was a fair distance from the location of the Appellant’s work and from where his future spouse lived. [...] The Respondent also submitted that the Appellant spent a good deal of time in Scarborough based, in part, on a modest number of restaurant bills shown on bank statements of the Appellant.
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9,497.
Kileel Developments Ltd. v. Canada (Attorney General) - 2020 FCA 163 - 2020-10-06
Federal Court of Appeal Decisions[19] Before dealing with Kileel’s arguments, it is important to note that it remains the case, post-Vavilov, that when reviewing a tribunal’s decision for reasonableness, the “decision should be approached as an organic whole, without a line-by-line treasure hunt for error”: Communications, Energy and Paperworkers Union of [...] As the Supreme Court pointed out in Tercon, the generally understood purpose of requiring that only compliant bids be considered is to ensure fairness, which in turn “contribut[es] to the integrity and business efficacy of the tendering process”: at para. 69.
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9,498.
Husteel Co. Ltd v. Canada (Attorney General) - 2020 FC 430 - 2020-03-26
Federal Court DecisionsWhen the CITT finds that Canadian producers have been harmed, or are threatened with harm, the CBSA levies anti-dumping duties on imported goods to raise unfairly low prices back to fair levels. [...] [19] There is no Federal Courts rule dealing with the striking of an application for judicial review.
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9,499.
Boukhanfra v. Canada (Citizenship and Immigration) - 2019 FC 4 - 2019-01-03
Federal Court DecisionsI am dismissing her application, because, on a fair reading of the officer’s reasons, none of those errors were committed. [...] Those interests must be “well identified and defined” and examined “with a great deal of attention” in light of all the evidence: Legault v. Canada (Minister of Citizenship and Immigration), 2002 FCA 125, [2002] 4 F.C. 358 (C.A.), at paras. 12 and 31; Kolosovs v. Canada (Minister of Citizenship and Immigration), 2008 FC
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9,500.
Tokai of Canada Ltd. v. Kingsford Products Company, LLC - 2018 FC 951 - 2018-09-26
Federal Court DecisionsNevertheless, I will deal with each of the enumerated surrounding circumstances under subsection 6(5). [...] [40] The Registrar found there to be a fair degree of resemblance between the parties’ trademarks, noting that the whole of the KING Trademark is incorporated in KINGSFORD as the first or dominant part of that trademark, and that the two bear some visual, phonetic and connotative similarities.