11,311 result(s)
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9,651.
The Royal Winnipeg Ballet v. M.N.R. - 2004 TCC 390 - 2004-06-03
Tax Court of Canada Judgments[40] I will deal first with artistic expression, that innate, individual creative artistry, the very essence of which is unique to each individual. [...] There are few enough real distinguishing factors to rely upon when dealing with a highly-skilled professional. [...] The line may have been easier to draw had I been dealing with members of the corps ballet.
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9,652.
Louis Sheff (1984) Inc. v. The Queen - 2003 TCC 589 - 2003-09-10
Tax Court of Canada JudgmentsRelying on Louis Sheff's denial, in his dealings with Revenue Canada, that he rendered any services to the company, SW claimed that he had repudiated their contract. [...] These are examples of how this case has been misunderstood from the beginning by everyone having to deal with the tax consequences of the transaction in question. [...] I cannot believe that Mr. Molinaro's advisors would have told him to go ahead and sign the agreements because it was necessary to get the deal through, but it was not the real deal and he could ignore it and conjure up another deal that was more attractive to him and, perhaps more importantly, to Bluevest.
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9,653.
Havana House Cigar & Tobacco Merchants Ltd. v. Skyway Cigar Store - 1998-05-19
Federal Court DecisionsHavana House carries on business in Canada dealing in the importation, distribution and sale of tobacco and tobacco products. [...] c) faire passer d'autres marchandises ou services pour ceux qui sont commandés ou demandés; [...] [84] Before concluding, I must also refer to two decisions dealing with grey marketing.
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9,654.
Telus Communications Inc. v. Federation of Canadian Municipalities - 2023 FCA 79 - 2023-04-13
Federal Court of Appeal Decisions[16] The key aspects of the decision for the purposes of this appeal are the paragraphs dealing with the roaming issue (CRTC Decision at paras. 392-411) and the access issue (CRTC Decision at paras. 423-489). [...] It is therefore fair to say that the Commission had all the necessary information to come to its conclusions on the issues that are now before this Court, and I fail to see how the record could have been more robust or how the Commission could have had the benefit of a wider range of submissions to inform its deliberation. [...] Ontario recently adopted a statute to deal explicitly with the expedited delivery of wireline broadband projects: Building Broadband Faster Act, 2021, S.O. 2021, c. 2, Sched. 1, s. 1.
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9,655.
Ermineskin v. Canada - 2006 FCA 415 - 2006-12-20
Federal Court of Appeal Decisions[72] Sections 61 to 69 of the Indian Act deal with the management of Indian money. [...] [76] Section 64 of the Indian Act deals with the management of capital money of the bands. [...] However, in the present case, a great deal of evidence is documentary.
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9,656.
Guzman v. Canada (Citizenship and Immigration) - 2024 FC 433 - 2024-03-18
Federal Court DecisionsThis is because, among other things, “courts should respect the legislative choice of the tribunal as the first instance decision maker by giving the tribunal the opportunity to deal with the issue first and to make its views known” (Alberta Teachers’ Association, at para 24). [...] [33] Reasonableness review “is an approach meant to ensure that courts intervene in administrative matters only where it is truly necessary to do so in order to safeguard the legality, rationality and fairness of the administrative process. [...] The updated Response to Information Request (RIR) (Item 6.2) has a section dealing specifically with Mexico City that addresses many salient issues.
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9,657.
Kandasamy v. Canada (Public Safety) - 2022 FC 1100 - 2022-07-25
Federal Court Decisions(2) Le paragraphe (1) n’oblige pas le responsable de l’institution fédérale à faire état de l’existence des renseignements personnels demandés. [...] [65] The factual context we are dealing with in the present instance is that of requests for personal information concerning lawful investigations. [...] [67] Given the particular context and legislative intent we are dealing with here, it seems appropriate that discretion not be exercised on a case-by-case basis in relation to the bank in question.
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9,658.
T-Rex Property AB v. Pattison Outdoor Advertising Limited Partnership - 2022 FC 1008 - 2022-07-08
Federal Court DecisionsHere are the reports of the two experts who deal with infringement and invalidity: [...] 16. The plaintiff or the Crown may be allowed to call evidence in rebuttal after completion of the defence case, where the defence has raised some new matter or defence which the Crown has had no opportunity to deal with and which the Crown or the plaintiff could not reasonably have anticipated. [...] But trial fairness and efficiency command that reply be limited. The defendant must know the case it has to meet when the defence is presented and there must be avoidance “of endless alternation between parties in adducing evidence” (para 13).
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9,659.
Zhou v. Canada (Citizenship and Immigration) - 2021 FC 1424 - 2021-12-15
Federal Court DecisionsFailed to observe a principle of natural justice, procedural fairness, or other procedure that is required by law to observe; [...] Thus, courts can deal only with the challenge the Charter challengers have advanced and courts can work only with the evidence the parties have offered concerning that challenge. [...] Instead, Courts dealing with a Charter challenge are "firmly grounded in the discipline of the common law methodology": Brian Morgan, "Proof of Facts in Charter Litigation," in Robert J. Sharpe, ed., Charter Litigation (Toronto: Butterworths, 1987), 159 at 162, cited with approval by the Supreme Court in MacKay v. Manitoba
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9,660.
Gélinas v. Canada - 2021 FC 1157 - 2021-11-01
Federal Court Decisionsinvalidité La perte ou l’amoindrissement de la faculté de vouloir et de faire normalement des actes d’ordre physique ou mental. [...] [48] Given my conclusions on the application of section 9 of the CLPA, it is not necessary to deal with the defendant’s other two arguments, namely, the lack of a basis for the cause of action and limitation. [...] The two sections concern courts martial: section 189.1 deals with pleas; and section 71.12 provides that “[e]very victim has the right to have the court martial consider making a restitution order against the offender”.
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9,661.
Duffy v. The Queen - 2020 TCC 135 - 2020-12-11
Tax Court of Canada JudgmentsHad the acknowledgment been made then, it would not have been necessary to deal with this issue at the hearing. [...] [5] Where the Court is inclined to depart from the Tariff in awarding costs, the ultimate goal should be to make an award that is fair and reasonable to the parties, while recognizing the success of the successful party. [...] counsel for the Appellants, after expressing frustration concerning the Minister’s reluctance to acknowledge the accounting errors or to make any concessions until the eve of the hearing, stated, “I should note that I do not blame [counsel for the Respondent], who has always been courteous and collegial in our dealings.
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9,662.
Iamgold Corporation v. Hapag-Lloyd AG - 2020 FC 610 - 2020-05-12
Federal Court DecisionsIn Nova Chemicals, at paragraph 16, the Federal Court of Appeal referred to the practice of awarding lump sum costs, as a percentage of actual costs reasonably incurred, as well established in the jurisprudence, particularly when dealing with sophisticated parties. [...] [18] The trend in recent case law has favoured awards based on a percentage of actual costs when dealing with sophisticated commercial parties (who tend to have the means to pay for the legal choices they make) and often results in awards between 25% and 50% of actual fees. [...] In Bell, the Court considered it fair to employ the actual commercial rate prevailing at the relevant time, and it ultimately relied on the prime bank lending rate (at 717-718).
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9,663.
Huntly Investments Limited v. The Queen - 2017 TCC 255 - 2017-12-21
Tax Court of Canada Judgments[18] The building managers’ duties included collecting rent, showing suites to prospective tenants, dealing with tenant complaints, doing general maintenance and minor repairs, scheduling tenant moves and doing suite inspections. [...] He said that the amount she was paid was fair compensation for making herself available on a standby basis. [...] Given my conclusions below, it is not necessary to deal with this point.
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9,664.
Radonjic v. Canada (Revenue Agency) - 2013 FC 916 - 2013-08-29
Federal Court Decisionsa business venture in cases much more extreme than the Applicant’s. For example, in Leblanc v Canada, 2006 TCC 680 [Leblanc], the individual made millions of dollars gambling over several taxation years with a clear scheme for profit-making, including hiring 15 helpers and negotiating business deals with retailers. [...] I shall deal with the last point first. If I understand it correctly it is this: since you won it proves you must have had a system and therefore a business. [...] [37] The Respondent submits that the Minister considered the above factors in making the Decision, and that the Applicant’s record shows no evidence of a failure by the Minister to observe any principles of procedural fairness.
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9,665.
Tembec Industries Inc. v. Berthelette - 2012 FCA 156 - 2012-05-29
Federal Court of Appeal Decisions[17] Tembec frames the issue to be whether the decisions of the Umpire should be set aside on the basis that its rights to procedural fairness and natural justice were violated as a result of the failure of the Commission or the Office of the Umpire to provide it with notice of the appeals brought to the Umpire by the [...] I will consider this issue before dealing with the contention that Tembec lacks standing. [...] [23] Sections 85 and subsections 86(1), 86(2) and 87(1) of the Regulations deal with appeals to the Umpire and state:
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9,666.
Gaudreau v. Canada (Attorney General) - 2011 FC 953 - 2011-07-28
Federal Court Decisions[10] The fourth issue raises a breach of procedural fairness and will be assessed on the correctness standard (Hurdle, at paragraph 10; Cyr v Canada (Attorney General), 2010 FC 94 at paragraph 18 (available on CanLII); Tozzi v Canada (Attorney General), 2007 FC 825 at paragraph 34 (available on CanLII) and Miller, at [...] The Board’s decision in no way deals with the condition under which the applicant is forbidden to go within 50 metres of parks and other public places frequented by minors, which was imposed on October 20, 2005, or the condition under which he is prohibited to possess a cellphone, pager or any other portable [...] . . . The hearing made it clear to the Board that you have a great deal of difficulty complying with the requirements of your long‑term supervision.
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9,667.
Begum v. Canada (Citizenship and Immigration) - 2011 FC 10 - 2011-01-06
Federal Court Decisions[21] Whether the RPD failed to consider the discrimination aspect of the Applicant’s claim raises an issue of procedural fairness. [...] [25] In the instant case, there is no denying that the Applicant raised discrimination in her PIF. The Decision itself acknowledges that she raised the issue, and the documentary evidence supports her evidence that women are subject not only to discrimination in their everyday lives but also in their dealings with the law [...] We are dealing here with her section 96 and section 97 claims only. There are other avenues available to the Applicant if she wishes to remain in Canada.
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9,668.
4145356 Canada Limited v. The Queen - 2010 TCC 613 - 2010-12-20
Tax Court of Canada Judgments29 Fairness requires that the facts pleaded as assumptions be complete, precise, accurate and honestly and truthfully stated so that the taxpayer knows exactly the case and the burden that he or she has to meet: [...] We might add, as an aside, that mixed with a lengthy recital of facts the affidavit contains a good deal of argument and opinion including the conclusion that the demand for documents was "entirely unreasonable" and "completely unreasonable". [...] The Canadian partner agrees to do that because that is the condition under which he is allowed to be a partner and the partnership deal is still lucrative for him, at least that is what he believed on the assumption that the foreign tax credit will be granted.
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9,669.
Joseph v. Canada - 2008 FC 574 - 2008-05-02
Federal Court DecisionsThose peoples, following protracted litigation, are now engaged in treaty negotiations with Canada and British Columbia but those negotiations do not deal directly with the matters alleged and damages claimed in the present action. [...] An application for advance costs may be entertained only if a litigant establishes that it is impossible to proceed with the trial and await its conclusion, and if the court is in a position to allocate the financial burden of the litigation fairly between the parties. [...] This means that, apart from the costs engaged on the present motion which I shall deal with separately, plaintiffs' counsel are de facto, and unwillingly, acting on a contingent fee basis with regard to the large amounts they are owed to date.
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9,670.
Ondre v. Canada (Attorney General) - 2007 FC 454 - 2007-04-27
Federal Court DecisionsThe case at bar deals with an administrative review of an in rem property seizure. [...] In Sellathurai, at para. 60, Justice Simpson, after a similar analysis, concluded that the reasonableness standard of review was appropriate, except when dealing with the burden of proof faced by an applicant who wishes to dispel “reasonable grounds to suspect”, where she concluded that the correctness should be applied. [...] However, if the question is one that requires the delegate to determine, for example, the burden of proof or to assess whether procedural fairness was afforded to an applicant, the Court is in as good a position as the Minister’s delegate and less deference would be owed.
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9,671.
Ugurlu v. Canada (Minister of Citizenship and Immigration) - 2006 FC 1409 - 2006-11-24
Federal Court Decisions[17] The applicant submitted that it would be a violation of the principles of fairness and fundamental justice if an officer were to make an adverse credibility finding against an applicant without a hearing (see Kaberuka v. Canada (Minister of Citizenship and Immigration), [1995] 3 F.C. 252). [...] [25] I wish to first deal with Issue 2. [26] Issue 2 Did the officer err in law by ignoring relevant evidence that supported the applicant’s claim and contradicted the officer’s determination? [...] [35] Because of my finding on Issue 2, I need not deal with the other issue.
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9,672.
Redrupp v. The Queen - 2004 TCC 640 - 2004-09-20
Tax Court of Canada JudgmentsIn fairness to him, he would have filed his 1998 income tax return in the spring of 1999 and, by that time, he would have received his 1995 Notice of Reassessment dated March 9, 1998 disallowing his deduction of the $42,160 "provision". [...] Q Now dealing with the partnership income and dealing with the deferral, Mr. Redrupp ultimately did provide you with letters on that particular issue.
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9,673.
Footlocker Group Canada Inc. v. Steinberg - 2004 FC 717 - 2004-05-18
Federal Court DecisionsThe respondent [Registrar of Trade Marks] fairly summarized the material evidence contained in the appellant's second affidavit as follows: [...] but the difficulty is to decide how they should apply in the present situation where the connection between use and the registered owner is not really clear and where, although it didn't seem to bother the Hearing Officer, there appears to be nothing in the Stinson affidavits that deals with the matter directly. [...] It is such a fundamental issue that the omission to deal with it looks suspicious.
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9,674.
Canada v. Monias - 2001 FCA 239 - 2001-07-20
Federal Court of Appeal DecisionsFirst, as La Forest J. said in Mitchell v. Peguis Indian Band, [1990] 2 S.C.R. 85, at 131, the policy underlying section 87 is not to redress generally the economic disadvantages suffered by Indians "by ensuring that Indians may acquire, hold and deal with property in the commercial mainstream on different terms than their [...] Thus, despite the admonition of La Forest J. in Mitchell, supra, at page 133, that "it will normally be appropriate to take a fair and liberal approach to the problem whether the principal location of ... a chose-in-action is situated on the reserve", to stretch the benefit of paragraph section 87(1)(b) beyond its limited [...] The difficulty with this argument is that in the circumstances of this case, it does not deal with the issue at hand, namely, whether the appellant's employment income is his property on a reserve.
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9,675.
Pozzebon v. The Queen - 1998-05-15
Tax Court of Canada JudgmentsHe submits further that subsection 56(3) of the Federal Court Act does not incorporate by reference the whole of the Ontario Rules dealing with executions against property such that the failure by the Sheriff to exactly follow Form 60N of the Ontario Rules and date his Nulla Bona Report does not remove the Appellant’s joint [...] It deals with the power of the Court respecting the dissolution of a corporation, which includes authority to make an order appointing a liquidator. [...] Aller au-devant pour faire obstacle; empêcher par ses précautions. ...