11,309 result(s)
-
9,701.
Mahjoub (Re) - 2017 FC 603 - 2017-06-19
Federal Court DecisionsTherefore, among other things dealt with in the motion, I declined to deal with the issue recusal. [...] I had not been provided a copy of it prior to the hearing although counsel for the applicant in fairness indicates that it was filed. [...] I believe, just checking my notes to see if there is anything else that I wanted to deal with.
-
9,702.
Jeddore v. The Queen - 2001-11-09
Tax Court of Canada JudgmentsI didn't bother any more, it's no big deal, I mean this piece of paper. [...] [110] Cuff said that if there was a Reserve one would presume that there would have been a person in government whose job it was to deal with Indians or deal with reservations. [...] There is, accordingly, no need to deal with the matter of the Appellant's investment income.
-
9,703.
Pascal v. Canada (Citizenship and Immigration) - 2020 FC 751 - 2020-07-09
Federal Court DecisionsOn the one hand, Parliament has established a fairly low evidentiary threshold in this area and has given the decision maker a good deal of freedom to receive any evidence it considers reliable, whether or not it would normally be admissible in a court. [...] In my view, this is not a fair characterization of the ID’s decision. [...] However, he raised no argument regarding the fairness of admitting the book into evidence.
-
9,704.
Gladwin Realty Corporation v. Canada - 2020 FCA 142 - 2020-09-14
Federal Court of Appeal Decisions[46] As to the first two questions, there is agreement that we are dealing with avoidance transactions that resulted in a tax benefit, but there is no agreement as to what this benefit actually is. [...] [79] That said, it remains that we are dealing with a deemed gain and a deemed loss that are intended to self-erase. [...] The method used was a “value shift”, the effect of which was to isolate in two distinct classes of shares the tax attributes reflecting the high fair market value (FMV) of the underlying property and its low cost so that they inversely mirrored each other.
-
9,705.
Airbus Helicopters S.A.S. v. Bell Helicopter Textron Canada Limitée - 2019 FCA 29 - 2019-02-11
Federal Court of Appeal Decisions[36] On a fair reading of these two paragraphs, especially when they are read in the context of the judge’s reasons as a whole, I find it hard to consider that he felt “limited” or “bound” by a so-called $2,000,000 ceiling. [...] I will now deal with each of these arguments in turn. (1) Blameworthiness of the Conduct [...] I will deal with each of these alleged errors in turn. (3) Potential and Actual Harm
-
9,706.
Stoyek v. Canada (Attorney General) - 2017 FC 47 - 2017-01-13
Federal Court DecisionsIt is impossible for me to be hopeful or enthusiastic about the future knowing I have suffered a heart attack at age 48, have coronary artery disease, have had cancer, have to deal daily with being a Type 1 insulin dependent diabetic, suffer from hearing loss, have struggle with the depression and other symptoms I [...] He was dealing with some family challenges and was experiencing some periods of low mood and energy. [...] Dr. Genest’s intention was to correct what he considered to be a misinterpretation of his prior reports that, he says, were never intended to deal with that issue in the first place.
-
9,707.
Cameco Corporation v. "MCP Altona" (The Ship) - 2013 FC 1263 - 2013-12-19
Federal Court Decisions[21] In response, the Affidavit of David F. McEwen sworn September 26, 2013 [the second McEwen Affidavit] states that both counsels’ offices deal with documents in a different manner. [...] The Court did not deal with the disbursements. He further submits that: [...] Considering that the period covered by the Bill of Costs overlaps the period while counsel were also dealing with the assessment of the Marshall’s costs, Mr. McEwen indicates that he caused, in an effort to properly and fairly account for all disbursements, for certain disbursements to be split 50/50 between the two issues.
-
9,708.
Gulyas v. Canada (Citizenship and Immigration) - 2013 FC 254 - 2013-03-08
Federal Court Decisions[32] The RPD stated that Roma continue to experience discrimination in many areas of life, but the Hungarian government has adopted measures to try to deal with this problem. [...] The Board also erred in relying on the efforts deployed by the state to deal with the difficulties faced by the Roma people. [...] Evidence of the actions taken by police to address notorious, well-publicized, serial killings is of little persuasive value in showing how the police deal with more common criminals.
-
9,709.
World Fuel Services Corporation v. The Ship "Nordems" - 2011 FCA 73 - 2011-02-25
Federal Court of Appeal DecisionsIn this case we are dealing with the reverse situation, but the same principle holds true. [...] (Montreal: Éditions Yvon Blais, 1998) deals with this issue at chapter XVI of his learned work. [...] Thus, a fair examination of the evidence does not disclose any real or substantial connection to the United States.
-
9,710.
NCJ Educational Services Limited v. M.N.R. - 2008 TCC 300 - 2008-05-15
Tax Court of Canada Judgments[8] Ms. Jacobs is the person responsible for dealing with the clients (basically, the parents of the students) and determining their needs. [...] In practice, one looks for a number of indicia of supervision that may, however, vary depending on the context: compulsory attendance at a workplace, the fairly regular assignment of work, imposition of rules of conduct or behaviour, requirement of activity reports, control over the quantity or quality of the work done, and [...] [33] As to the manner in which the teaching was supposed to be carried out, it is normal that, in dealing with professionals such as each of the tutors who testified in this case, NCJ would rely on those professionals to adopt the proper method for discharging their duties.
-
9,711.
Cheung v. The Queen - 2005 TCC 83 - 2005-01-31
Tax Court of Canada JudgmentsCounsel referred the appellant to a web listing for the firm of Y.K. Cheung & Co. and to the preferred areas of practice listed thereon which included performing accounting work in the hospitality industry and for businesses involved in retail, preparing tax returns and dealing with non-resident taxation issues. [...] [16] First, I will deal with the income tax appeals for the 1999, 2000 and 2001 income tax years. [...] In the light of these documents, the appellant cannot now be heard to say that the Minister determined the amount of the tax without giving him a fair opportunity of meeting the case against him.
-
9,712.
King v. Canada (Veterans Review and Appeal Board) - 2001 FCT 535 - 2001-05-29
Federal Court Decisions[...] The Board is satisfied that it acted fairly and in compliance with the rules of natural justice. [...] [41] For the reasons that follow, I need only deal with the first and fourth issues to dispose of this judicial review application. [...] In dealing with the issue as to whether the Board had misinterpreted the Pension Act, Evans J. (as he then was), at pages 670 and 671 of his Reasons, made the following remarks:
-
9,713.
Hewage v. Canada (Prime Minister) - 2024 FC 901 - 2024-06-12
Federal Court Decisions[13] Further, striking a hopeless judicial review application is a valuable measure to ensure effective and fair litigation because it unclutters proceedings and permits the reallocation of scarce judicial resources to matters that, having some chance of success, can progress expeditiously to a hearing: Uyghur Rights [...] [15] I deal with each of these objections to the Application in turn.
-
9,714.
Grover v. Canada (Immigration, Refugees and Citizenship) - 2023 FC 1349 - 2023-10-10
Federal Court Decisions[23] Finally, in the event of any error and omission, counsel should act with candour, fairness, courtesy, and respect in all their dealings with the Court and alert the Court to such error and omission.
-
9,715.
Ruiz Rodriguez v. Canada (Attorney General) - 2022 FC 1617 - 2022-11-25
Federal Court Decisionsdisasters, civil disruptions, a serious illness or accident, or distress (Connolly at para 32 – admittedly that was in the context of subsection 204.1(4), which deals with excess Registered Retirement Savings Plan contributions, although these provisions are similar to the provisions relating to TFSA contributions). [...] In this case, Mr. Rodriguez has not advanced any reviewable error, but rather seems to challenge the perceived fairness of the decision given the amount of tax that he is being asked to pay in comparison with the few hundred dollars of interest that he earned on the funds while they were in his account.
-
9,716.
Bazan v. Canada (Attorney General) - 2022 FC 932 - 2022-06-21
Federal Court Decisions[16] The 2015 Review Procedures are to be contrasted with the Council’s Procedures for Dealing with Complaints made to the Canadian Judicial Council about Federally Appointed Judges that came into effect on October 14, 2010 [2010 Review Procedures]. [...] lack of procedural fairness and adherence to the court’s rules; 3.
-
9,717.
Yendamuri v. Immigration Consultants of Canada Regulatory Council - 2022 FC 888 - 2022-06-14
Federal Court Decisions(b) section 368(1)(a): knowing or believing that a document is forged and using, dealing with or acting on it as if it were genuine. [...] Although the Applicant raised an argument about whether he was denied procedural fairness because of the inadequacy of the reasons, this is to be considered as part of the reasonableness analysis.
-
9,718.
Pimentel Dos Santos v. Canada (Citizenship and Immigration) - 2022 FC 765 - 2022-05-26
Federal Court Decisions[8] Notably, the Officer stated that “the purpose of section 25 of the Act is to give the Minister the flexibility to deal with extraordinary situations which are unforeseen by IRPA where humanitarian and compassionate grounds compel the Minister to act.” [...] This is because, in the event that they were to succeed on that application and the matter is remitted for redetermination, a key circumstance they rely on in arguing for H&C relief – namely, that a reasonable and fair minded person would want to relieve them of the misfortune of having to return to Brazil and face all
-
9,719.
Fluid Energy Group Ltd. v. Exaltexx Inc. - 2020 FC 299 - 2020-02-25
Federal Court DecisionsAlthough Rule 407 deals with costs on an assessment, it has been described by the Federal Court of Appeal as setting out a general principle applicable to costs awards: Wihksne v Canada (Attorney General), 2002 FCA 356 at paras 11-12. [...] of how [Exaltexx] chose to employ legal resources to achieve its end of that objective.” I also note that Fluid’s calculation of 12-hour days at $500/hr makes assumptions about the number of counsel involved and hourly rates that may not be fair and that are again less persuasive in the absence of comparison from Fluid.
-
9,720.
Akram v. Canada (Citizenship and Immigration) - 2020 FC 143 - 2020-01-27
Federal Court Decisions[34] Second, and in fairness to the PRRA officer, as counsel for the Minister pointed out (and I commend her for her transparency and exemplary conduct that shows how an officer of the court should deal with evidence that is highly relevant yet not in his or her favour), the PRRA officer seems to have misunderstood this
-
9,721.
Bhuiyan v. Canada (Citizenship and Immigration) - 2019 FC 1518 - 2019-11-27
Federal Court DecisionsMs. Bhuiyan instructed the manager to tell the individuals to deal with her husband, who would be returning to take care of the business. [...] A fair reading of her testimony before the panel reveals that she gave a credible explanation of her use of the word to describe her involvement in the complaints to the police regarding her daughter’s harassment and attack.
-
9,722.
Rahman v. Canada (Citizenship and Immigration) - 2019 FC 941 - 2019-07-15
Federal Court Decisions[17] The standard of review of a decision of a PRRA officer is that of reasonableness, other than any review of the decision centering on issues of procedural fairness (Yang v Canada (Immigration, Refugees and Citizenship), 2018 FC 496 at para 14; Korkmaz v Canada (Public Safety and Emergency Preparedness), 2015 FC 1124 at [...] [33] As stated above, I will only deal briefly with this second issue which centres on the question of veiled credibility findings.
-
9,723.
Nagel v. The Queen - 2018 TCC 32 - 2018-02-15
Tax Court of Canada Judgments169(1) Appel — Lorsqu’un contribuable a signifié un avis d’opposition à une cotisation, prévu à l’article 165, il peut interjeter appel auprès de la Cour canadienne de l’impôt pour faire annuler ou modifier la cotisation : [...] The expression nil assessment does not appear anywhere in the Act. When dealing with a situation where a person owes no taxes, the Act authorizes the Minister to issue a notice “that no tax is payable” (subsection 152(4)).
-
9,724.
Francis v. Canada - 2018 FC 49 - 2018-01-18
Federal Court Decisions[21] The Plaintiff, however, argues that summary conviction proceedings are inadequate and inappropriate for dealing with aboriginal rights claims. [...] for the determination of the issues raised by Mr. Francis to those available in the summary conviction proceedings, it has not been demonstrated that these issues, as they concern Mr. Francis, cannot be determined fairly, adequately and without injustice to Mr. Francis in the context of the Quebec criminal proceedings.
-
9,725.
Cowessess First Nation No. 73 v. Pelletier - 2017 FC 859 - 2017-09-19
Federal Court Decisionsc) Ratiopharm Inc. v. Wyeth and Wyeth Canada, 2007 FCA 361: the FCA reconsidered a judgment that failed to address costs on a related application, writing that it had “no difficulty concluding that our failure to deal with the issue of costs on the [related] application is clearly an oversight on our part” and amending its [...] This Court found it fair and just for the Band to make a contribution to the applicant’s costs, even though the Band was the successful party.