11,309 result(s)
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951.
Pickard v. The Queen - 2010 TCC 535 - 2010-10-19
Tax Court of Canada Judgments(i) the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and [...] A person with whom the transfer was not dealing at arm’s length. 4) The fair market value of the property transferred must exceed the fair market value for the consideration given by the transferee.[2] [...] There was nothing in writing to have prevented her from dealing with the amounts deposited in any manner she chose.
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952.
Hinton v. Canada (Citizenship and Immigration) - 2008 FC 1007 - 2008-09-09
Federal Court Decisions[17] What, then, is a “fairly arguable case”? In Bains, Mr. Justice Mahoney said: [...] They have attached to their affidavits annual reports filed with Parliament and a great deal of information obtained by Access to Information. [...] A fairly arguable case is therefore far less than a good arguable one.
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953.
Doerr v. Bell Canada - 2006 FC 1374 - 2006-11-14
Federal Court DecisionsThe Applicant made submissions to the effect that the arbitrator did not deal with all the issues raised in the complaint. [...] The principles of natural justice include the notion of procedural fairness and therefore, proceedings should be conducted so they are fair to all the parties. [...] [34] Framed in this way, it can be seen that some of the issues deal with procedural fairness and natural justice.
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954.
Natural Waters of Viti, Ltd. v. C.E.O. International Holdings Inc. - 2000-03-30
Federal Court Decisionsc) faire passer d'autres marchandises ou services pour ceux qui sont commandés ou demandés; [...] e) faire un autre acte ou adopter une autre méthode d'affaires contraire aux [...] I do not doubt that a person dealing with the goods of another may have a goodwill in the business of dealing with them.
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955.
Morley v. The Queen - 2004 TCC 280 - 2004-04-13
Tax Court of Canada Judgments9. Did Mr. Morley, the Partnership and Agensys T & C deal with each other at arm's length or not, and what was the Software's fair market value (FMV)? [...] A. I was not dealing with this so it's speculating again on my part. [...] Determination of Fair Market Value At June 30, 1993 Schedule 1 Low
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956.
Canada (Commissioner of Competition) v. Secure Energy Services Inc. - 2022 FCA 25 - 2022-02-09
Federal Court of Appeal Decisions2 (1) The Tribunal may dispense with, vary or supplement the application of any of these Rules in a particular case in order to deal with all matters as informally and expeditiously as the circumstances and considerations of fairness permit. [...] [54] Although Rule 2 and section 9(2) of the CTA provides the Tribunal with considerable flexibility to deal with matters, including urgent matters, as informally and expeditiously as the circumstances and considerations of fairness permit, they do not assist the Commissioner to the extent that he would like in the present [...] This would include directions to ensure procedural fairness in the particular circumstances.
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957.
Casolino v. The Queen - 2020 TCC 99 - 2020-09-03
Tax Court of Canada Judgments(c) another person with whom the transferor was not dealing at arm's length, [...] A is the amount, if any, by which the fair market value of the property at that time exceeds the fair market value at that time of the consideration given by the transferee for the transfer of the property, and [...] iv) The fair market value of the property transferred must exceed the fair market value of the consideration given by the transferee at the time of transfer.
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958.
Balazs v. Canada (Citizenship and Immigration) - 2012 FC 596 - 2012-05-24
Federal Court Decisions[6] First, I intend to deal with the applicants’ argument that they were denied a fair hearing due to the incompetence of their legal counsel at the time, contrary to the principles of natural justice. [...] Absent any evidence of misconduct or prejudice, this Court cannot conclude that the applicants were denied a fair hearing. [...] This finding, further to my above disposition of the natural justice issue, is sufficient to dispose of the present application for judicial review without the necessity of dealing with any other issues raised by the applicants.
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959.
Trujillo Fernandez v. Canada (Citizenship and Immigration) - 2009 FC 192 - 2009-02-24
Federal Court Decisionsb. Did the RPD breach the rules of procedural fairness? IV. Analysis [...] Nevertheless, the people at the fiscalia could have made a mistake and accepted to deal with a problem that was not within their "territory". [...] I will accept the document conditionally, and we will deal with it during the hearing.
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960.
Rasolzadeh v. Canada - 2005 FC 919 - 2005-04-13
Federal Court Decisions(d) a class action is the preferable procedure for the fair and efficient resolution of the common questions of law or fact; and [...] (i) would fairly and adequately represent the interests of the class, [...] (a) would fairly and adequately represent the interests of the subclass;
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961.
Harkat (Re) - 2010 FC 1242 - 2010-12-09
Federal Court DecisionsClosed hearings were also held to deal with the classified information on danger. [...] For example, paragraph 83(1)(h) deals with the admissibility of evidence in public and closed hearings. [...] An immigration procedure deals with inadmissibility based on security grounds.
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962.
Fox Lake Indian Band v. Reid Crowther & Partners Ltd. - 2002 FCT 630 - 2002-05-30
Federal Court DecisionsThese reasons arise out of a fairly complex action, between the two surviving parties to this litigation, on a guarantee. [...] Ultimately it boils down to a consideration of simple fairness, common sense and the interest that the courts have that justice be done. [...] To effectively deal with the amendments the Crown may have further discovery.
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963.
Lo v. Canada (Citizenship and Immigration) - 2007 FC 799 - 2007-07-31
Federal Court Decisions[24] The Respondent does not suggest that the IAD has any special expertise in dealing with these issues. [...] [34] For these reasons, I have concluded that the failure to consider the Late Submissions was not a breach of the principles of fairness. [...] [36] The second issue under this heading deals with the evidence of the Applicants’ daughter.
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964.
Cameco Corporation v. The Queen - 2010 TCC 636 - 2010-12-30
Tax Court of Canada Judgments(ii) may prejudice or delay the fair hearing of the action within the meaning of paragraph 53(a) of the Rules; and [...] (a) would not have been entered into between persons dealing at arm's length and [...] (iii) whether Canco deals not at arm's length with each of Tenex and Urenco.
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965.
Duverger v. 2553-4330 Québec Inc. (Aéropro) - 2015 FC 1071 - 2015-09-11
Federal Court DecisionsMoreover, the Commission must also decide whether the issue was dealt with fairly at a procedural level. [...] Was the Commission’s decision not to deal with the complaint a possible, acceptable outcome? [...] [34] I will begin by analyzing the Commission’s refusal to deal with the complaint.
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966.
MFC Bancorp Ltd. v. The Queen - 1999-08-18
Tax Court of Canada Judgments[19] I will first deal with the issue of arm's length. For subsection 56(4) to apply, the transfer must be between the Appellant taxpayer and a person with whom he is not dealing at arm's length. [...] Mr. Lee is an extraordinarily talented businessman and he established the sale price which was 20% less than professional evaluator's fair market value. [...] [17] We are not dealing with the general anti-avoidance provisions, subsection 245(2).
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967.
Coon v. Canada (Attorney General) - 2016 FC 340 - 2016-03-21
Federal Court Decisionsa. Is the Board’s decision to refuse to grant the applicant day parole or full parole reasonable and procedurally fair? [...] (2) The Board’s decision is reasonable and complies with the rules of procedural fairness [...] He has shown a pattern of dealing ineffectively with stress and making poor decisions when faced with adversity.
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968.
Chartrand v. The Queen - 2010 TCC 92 - 2010-03-19
Tax Court of Canada JudgmentsThe buildings were sold to people who were not dealing with the Appellant at arm's length, and their FMV was in dispute. [...] I therefore find that the fair market value of the two Nelson Street lots is $15,350 each. [...] These definitions are equally applicable to "fair market value" and "market value" and it is doubtful if the use of the word "fair" adds anything to the words "market value".
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969.
Ma v. Canada (Minister of Citizenship and Immigration) - 2004 FC 463 - 2004-03-26
Federal Court Decisionsb) il a indiqué par écrit au ministre qu'il a fait ou a l'intention de faire un placement; [...] [51] The Respondent notes that Pinard J. discussed the issue of procedural fairness in this context in Hao, supra: [...] 12. Alternatively, the applicant raises the issue of procedural fairness.
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970.
Pusuma v. Canada (Citizenship and Immigration) - 2012 FC 1025 - 2012-08-29
Federal Court Decisions[34] The Respondent admits counsel incompetence may breach procedural fairness. [...] [50] Counsel have referred me to a range of decisions from this court that deal with the notice requirement. [...] [52] My view of these cases is that none of them deal directly with the issue that the Applicants assert before me: that notice to the relevant regulatory body will always be enough to satisfy the notice requirement.
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971.
Reda v. Canada (Attorney General) - 2012 FC 79 - 2012-01-19
Federal Court DecisionsIn the absence of a dispute and given that the two decisions are closely related, I will deal with the arguments related to both decisions. [...] The section states that it shall be “a procedure for fairly and expeditiously resolving offenders’ grievances”. [...] Therefore, in principle, I should exercise my discretion and not deal with the judicial review application.
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972.
Wabush Iron Company Limited v. The Queen - 2009 TCC 239 - 2009-05-15
Tax Court of Canada Judgments[5] From 1991 to 1994, the cost of production of the pellets exceeded their fair market value, and the shareholders therefore paid amounts to the Appellant in excess of the fair market value of the pellets. [...] Mr. Kipfstuhl said that in addition to dealing with the sale of pellets to the shareholders, the Pellet Sales Agreement was intended to provide additional security to the bondholders because of the special nature and remote location of the Appellant’s assets. [...] He also referred to the administrative policy of the CRA set out in Information Circular IC84-1 dealing with revision of CCA claims.
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973.
Union of Nova Scotia Indians v. Canada (Attorney General) - 1996-10-23
Federal Court DecisionsThe balance of these reasons deals with the two basic issues raised. [...] The unfairness alleged is said to arise in three respects, which I deal with in turn. [...] (c) Fairness and legitimate expectations Finally, in regard to procedural fairness, the applicants contend the doctrine of legitimate expectations is here applicable.
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974.
Valovic v. The Queen - 2020 TCC 101 - 2020-09-03
Tax Court of Canada Judgments3. The Valovics do not dispute that they do not deal at arm’s length with the Corporation – see subparagraph 160(1)(a)(iii). [...] If so, did the fair market value of that consideration exceed the fair market value of the property transferred to them by the Corporation? [...] Thus, they argue, they gave consideration (their services) for the dividends and that consideration had a fair market value at least equal to the dividends they were paid.
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975.
Mathias v. Canada - 1997-11-07
Federal Court Decisions[5] It is not the first time that contentious issues are raised in Indian claims proceedings dealing with discovery. [...] On the other hand, Question 136 appears to be a fair question and at that level may be quickly answered by a yes or a no. [...] [13] No doubt, Addy J.'s comments on the scope of discovery lies in the lap of fundamental fairness and an even-playing field.