11,309 result(s)
-
9,901.
Olah v. Canada (Immigration, Refugees and Citizenship) - 2017 FC 899 - 2017-10-11
Federal Court Decisions[8] The Officer began by dealing generally with the situation of Roma in Hungary. [...] [24] The Officer concluded, once again without explanation, that a fair reading of the documentary evidence showed that the central government was motivated and willing to protect the Roma, but that the measures were not always implemented effectively at the local or municipal level.
-
9,902.
Thimo v. The Queen - 2017 TCC 164 - 2017-09-01
Tax Court of Canada Judgmentsshall be fair and reasonable and shall be used consistently by the person throughout the year. [...] [32] The cases of Bilodeau and Ironside cited by the Appellant are instructive since the issue of “connectivity” between the need met by the legal expenses and the business itself is raised, but their relevancy for the purpose of this appeal is limited, because they deal exclusively with the deductibility of legal expenses
-
9,903.
Singh v. Canada (Public Safety and Emergency Preparedness) - 2017 FC 683 - 2017-07-13
Federal Court DecisionsThose arguments are better left for the judicial review that squarely deals with that issue, and which were squarely before the ID. While the issues may be related in certain respects, they were brought before both the ID and this Court separately, and so to confuse them now at this stage would, in my view, be [...] Concerns about procedural fairness or bias, the presence of an important legal or constitutional issue, or the fact that all parties have consented to early recourse to the courts are not exceptional circumstances allowing parties to bypass an administrative process, as long as that process allows the issues to be raised
-
9,904.
Deng v. Canada (Citizenship and Immigration) - 2016 FC 303 - 2016-03-10
Federal Court Decisionsa) directement ou indirectement, faire une présentation erronée sur un fait important quant à un objet pertinent, ou une réticence sur ce fait, ce qui entraîne ou risque d’entraîner une erreur dans l’application de la présente loi; [...] [23] I disagree with this interpretation and not simply because the provisions are dealing with different subject matters from that in s 40(1)(b).
-
9,905.
HLP Solution Inc. v. The Queen - 2015 TCC 41 - 2015-06-04
Tax Court of Canada Judgments[45] In Gagné v. The Queen, [2002] T.C.J. No. 61, 2002 CanLII 53, Judge Tardif, in a case involving the fair market value of an immovable property, stated the following with regard to the testimony of the respondent’s expert: [...] In the decisions that were provided to me, and which I examined, dealing with tax matters, the judges of this Court gave little or no probative value to the testimony of the respondent’s experts when these experts had been involved at the audit stage.
-
9,906.
Tan v. The Queen - 2015 TCC 121 - 2015-05-12
Tax Court of Canada JudgmentsHowever, at the beginning of the hearing counsel for the Minister and Mr. Lenny Tam, the representative for the Appellant, spent a fair bit of time going over documents produced by the Appellant (Exhibit R-1). [...] [19] In the case of Comtronic Computer Inc. v. R., 2010 TCC 55 (CanLII) Justice Boyle of this Court was dealing with the issue of whether a taxpayer was entitled to ITCs in respect of inputs where the GST registration number of the supplier shown on the invoice was not that of the suppliers but was a validly issued number
-
9,907.
French v. The Queen - 2015 TCC 35 - 2015-02-11
Tax Court of Canada Judgments[13] With respect, I am dealing with a different kettle of fish. The Appellants’ position may be novel, but I find reliance on Québec laws to interpret common law, when the common law is clear, is not arguable. [...] Even in the Department of Finance’s own Explanatory Notes introducing the amendments it is recognized that a sale at less than fair market value could be treated in part as a gift in civil law, but not in common law.
-
9,908.
Les Productions Sky High Courage Inc. v. The Queen - 2014 TCC 333 - 2014-11-07
Tax Court of Canada JudgmentsThe Minister alleges that Carl Samson transferred a house to the trust, that the trust and CarlSamson were not dealing with each other at arm’s length, that the fair market value of the residence was $296,000and that at the time of the transfer Carl Samson owed amounts under the Act totalling approximately $594,000.
-
9,909.
Imoh v. The Queen - 2014 TCC 258 - 2014-08-26
Tax Court of Canada Judgments(ii) if the gift is of property other than cash, the amount that is the fair market value of the property at the time that the gift is made; [...] However, I will deal with other aspects of the evidence. [43] Mr. Bello’s testimony contradicts the information in his Notice of Appeal which indicates that instalment cheques were issued to Revival, not George.
-
9,910.
Lakatos v. Canada (Citizenship and Immigration) - 2014 FC 785 - 2014-08-08
Federal Court Decisions[31] To be fair, the RPD acknowledged that there is evidence contradicting its overall conclusion of adequate protection. [...] [32] Nevertheless, the RPD concluded that, “although not perfect, there is adequate state protection in Hungary and that Hungary is making changes at the operational level to deal with the problem of racism against Roma” (para 44).
-
9,911.
Chambers v. Daou - 2014 FC 695 - 2014-07-16
Federal Court DecisionsWere we to accept the appellants' position, it would be possible for the inmate to first challenge that decision for want of procedural fairness by applying for habeas corpus with certiorari in aid in a provincial superior court and then, should that application fail, challenge the reasonableness of the same decision by [...] 2. If the parties wish to have the Court deal with costs, they should make their submission in writing within 60 days of the date of this order.
-
9,912.
Ontario Federation of Anglers and Hunters v. Alderville Indian Band - 2014 FCA 145 - 2014-06-05
Federal Court of Appeal Decisions[13] Hollinger deals with Ontario’s Rules of Civil Procedure, R.R.O. 1990, Reg. 194 (as amended). [...] Instead, fairly characterized, the appellant contests vigorously the Federal Court’s exercise of discretion.
-
9,913.
Canada (Attorney General) v. Lafrenière - 2013 FCA 175 - 2013-07-04
Federal Court of Appeal DecisionsIn all fairness to them, it should be noted that the parties had focused on that issue without considering that, for the purposes of the Regulations, a teacher’s duties are performed “in a pre-elementary, an elementary or a secondary school, including a technical or vocational school”. [...] [13] The BAGER deals with the nature and purpose of educational services for adults, which include training services, popular education services and student services.
-
9,914.
Perez Perez v. Canada (Citizenship and Immigration) - 2013 FC 506 - 2013-05-14
Federal Court DecisionsIn light of the Court’s remarks in that paragraph, the Court thoroughly reviewed the transcript in its entirety to ensure that the entire hearing was not affected by a failure on the part of the RPD which would have cast doubt on the fairness of the hearing (Mobil Oil Canada Ltd. v Canada-Newfoundland Offshore Petroleum [...] [7] What is crucial to this case is that the Applicant made only two attempts to seek assistance, one of which was to police who had no local jurisdiction to deal with her complaint.
-
9,915.
De Carolis v. Canada (Attorney General) - 2013 FC 366 - 2013-04-12
Federal Court DecisionsHe also stated that he kept nothing but some clothes at his Canadian residence, did not have any furniture and travelled a great deal. [...] (2) Le ministre peut, en tout temps, faire enquête sur l’admissibilité d’une personne à une prestation, y compris sur la capacité du prestataire pour ce qui est de l’administration de ses propres affaires.
-
9,916.
Romero v. Canada (Citizenship and Immigration) - 2012 FC 265 - 2012-02-27
Federal Court Decisionsd) l’étranger cherche à entrer au Canada et à faire partie de la catégorie des aides familiaux, à moins qu’il ne se conforme à l’article 112; [...] In my view, this mistake is highly material because the Applicant’s past conduct with regard to complying with past conditions says a great deal about whether she will comply with future conditions.
-
9,917.
League for Human Rights of B'Nai Brith Canada v. Canada - 2012 FC 234 - 2012-02-21
Federal Court Decisions29. In considering rule 400(3)(i) and (k), this Court should take into account the fact that the respondent Odynsky failed to admit that the standing of the applicant was at least fairly arguable. [...] In other words, as per the Bull case, justice is better served by allowing the application judge to deal with all of the issues raised by the judicial review application.
-
9,918.
Armstrong v. The Queen - 2013 TCC 59 - 2011-10-13
Tax Court of Canada Judgments[25] I will therefore grant the motion and allow Cango to intervene as a friend of the Court for the purpose of rendering assistance to the Court in dealing with the original motion, which assistance already forms part of Cango's motion record. [...] It is fair to assume that documents that are provided to the CRA in the audit process are reliable and, since the assessment is founded on assumptions of fact, there is a need for confidentiality in the tax appeal process.
-
9,919.
Magnus v. The Queen - 2011 TCC 404 - 2011-08-26
Tax Court of Canada Judgments[8] At the opening of the hearing, I suggested to counsel for the respondent that it should bear the burden to establish that there was no income-earning purpose for purposes of para 18(1)(a) because the assumptions stated in the Reply do not deal with it. [...] The ultimate question is one of fairness. It would be unfair for the appellant to bear the burden of disproving this when it is not mentioned in the Reply.
-
9,920.
Hernandez v. Canada (Citizenship and Immigration) - 2011 FC 703 - 2011-06-15
Federal Court Decisions[21] Further, they argue that there was a breach in procedural fairness because the Board did not deal appropriately with the applicant’s illiteracy.
-
9,921.
Ram v. Canada (Citizenship and Immigration) - 2010 FC 548 - 2010-05-18
Federal Court Decisions[8] The officer concluded from his country conditions analysis that though Guyana was a functioning democracy, it was dealing with rampant acts of crime and violence. [...] Since Dunsmuir, the standard of reasonableness simpliciter has been collapsed into the standard of reasonableness, and this Court has consequently consistently applied this standard in judicial review decisions of PRRA officers which do not raise issues of natural justice and procedural fairness: Ramanathan v. Canada
-
9,922.
Latif v. Canada (Citizenship and Immigration) - 2009 FC 63 - 2009-01-22
Federal Court DecisionsThe ability to question with sensitivity, awareness of the signs of gender-related persecution, and knowledge of conditions affecting women in source countries, are required of those who deal with refugee women. [...] The cultural complexities of her situation should warrant fair consideration and full understanding from the visa officer.
-
9,923.
Jolly Farmer Products Inc v. The Queen - 2008 TCC 693 - 2008-12-23
Tax Court of Canada JudgmentsI believe it is also fair to say that his reasons fixed the blame for this squarely on the Respondent. [...] This included dealing with the Religious Assumptions aspects as well as the economic benefits aspects.
-
9,924.
Wilson v. Ross - 2008 FC 1173 - 2008-10-16
Federal Court Decisions· He had not been given notice of any meeting to deal with the allocation of housing. [...] While an election does not suspend council activity, councillors must carry out those duties in a scrupulously fair and honest fashion.
-
9,925.
Standing Buffalo Dakota First Nation v. Canada (Attorney General) - 2008 FCA 222 - 2008-06-23
Federal Court of Appeal Decisions[5] This case deals with the 60 kilometre portion of the Enbridge Westspur pipeline located between Alida, Saskatchewan and Cromer, Manitoba. [...] d'une ordonnance d'un office fédéral, rendue à tout stade des procédures, cette décision ou cette ordonnance ne peut, dans la mesure où elle est susceptible d'un tel appel, faire l'objet de contrôle, de restriction, de prohibition, d'évocation, d'annulation ni d'aucune autre intervention, sauf en conformité avec cette loi.