11,309 result(s)
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9,951.
Simon v. The Queen - 2000-06-20
Tax Court of Canada JudgmentsQ. So you have actually looked at your company's finances fairly detailed at times so you do know what sort of structure it is? [...] He obviously knew his brother was a chartered accountant and it was him who he was dealing with.
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9,952.
Lavoie v. The Queen - 1999-09-14
Tax Court of Canada JudgmentsI think it would be fair to say that to establish a common law relationship there must be some sort of stable relationship which involves not only sexual activity but a commitment between the parties. [...] One cannot help but infer from this that the appellant must certainly have had a great deal of confidence in Mr. Ross, greater, in my opinion, than one might have in a co-worker taken in as a lodger.
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9,953.
Mitchell v. The Queen - 1999-05-26
Tax Court of Canada JudgmentsWhere two provisions are in conflict and one of them deals specifically with the matter in question while the other is a general application, a conflict may be avoided by applying the specific provision to the exclusion of the more general one. [...] It is fair to say that this argument was not vigorously pursued.
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9,954.
Service Pause Café Mat Inc. v. The Queen - 1999-03-30
Tax Court of Canada JudgmentsAn illustration of this proposition could be found in subsection 13(7) of the Income Tax Act. Subsection 13(7) of the Act, by its express terms, is made applicable, inter alia, to regulations made under paragraph 20(1)(a) of the Act. It is under the latter enactment that Part XI of the Income Tax Regulations dealing with [...] (b) where a taxpayer, having acquired property for some other purpose, has commenced at a later time to use it for the purpose of gaining or producing income therefrom, or for the purpose of gaining or producing income from a business, he shall be deemed to have acquired it at that later time at its fair market value at
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9,955.
Hoffmann-La Roche Ltd. v. Canada (Minister of National Health and Welfare) - 1999-03-16
Federal Court Decisions[19] It appears that a similar argument was made in the Pro Doc case, one of the four cases referred to above dealing with the 170 patent, but that did not dissuade Rothstein J. from dismissing the prohibition application in that case as an abuse of process. [...] My view is that those affidavits cannot fairly be read as proof of the date of filing of the submission.
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9,956.
Zucawich v. Canada - 1998-07-06
Federal Court DecisionsYou say in paragraph five of your statement of claim, Judge J.B. Goetz, Mr. J. Shiply, Violette Mchaylow and others conspired to deprive the plaintiff of his constitutional rights, including the right to a fair trial, and the right of innocent until proven guilty." [...] They deal with ultra vires acts of the government. The Court has already dealt with that question of ultra vires acts.
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9,957.
Ferrel v. The Queen - 1997-10-03
Tax Court of Canada Judgments... 56(4) Where a taxpayer has, at any time before the end of a taxation year ... transferred or assigned to a person with whom he was not dealing at arm's length the right to an amount ... that would, if the right thereto had not been so transferred or assigned, be included in computing his income for the taxation year [...] It seems to me, however, that when the doctrine of "constructive receipt" is not clearly involved, because the taxpayer had no entitlement to the payment being made or the property being transferred, it is fair to infer that subsection 56(2) may receive application only if the benefit conferred is not directly taxable in
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9,958.
Boxrud v. Canada - 1996-12-04
Federal Court DecisionsI therefore find that the attachment between the original wing of the building and the addition is a permanent one and I will deal with the complex as a single improvement. [...] The Court then lists the various determinations made over the years, in some 22 or so cases, relating to fairly problematic issues.
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9,959.
Dow Chemical Company v. NOVA Chemicals Corporation - 2014 FC 844 - 2014-09-05
Federal Court DecisionsSince I have rejected that, I will not deal further with establishing utility or with sound prediction. [...] However, both questions were fairly general and did not expressly identify the main concerns. [...] Therefore, Dr. Speed’s comments at paragraphs 30 to 48 were fair and I would not reduce the weight assigned to them for that reason.
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9,960.
Blair v. Canada (Attorney General) - 2014 FC 861 - 2014-09-10
Federal Court Decisions3. The Commissioner did not fairly consider the evidence filed by the Appellant. [...] [36] The Appellant notes the absence of a provision in Rule 338, which concerns appeals, similar to that found in Rule 303(1)(a), which deals with applications, and which specifically states that a tribunal in respect of which the application is brought shall not be named as a respondent. [...] Further, that the Commissioner failed to treat the Appellant fairly in accordance with the procedures authorized by the Act and the Patent Rules.
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9,961.
AstraZeneca Canada Inc. v. Apotex Inc. - 2010 FC 714 - 2010-06-30
Federal Court DecisionsSome arguments were raised as to hearsay, which I will deal with below. [...] · Omeprazole has a known use; it is effective in dealing with gastric acids and ulcers: [...] MR. BRODKIN: That’s fair, and you’re asking as of May 1993? BY MR. GAIKIS:
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9,962.
Anglehart v. Canada - 2016 FC 1159 - 2016-10-19
Federal Court Decisionsh) All other relief that this Court may consider fair and equitable. [...] [13] The doctrine of unjust enrichment provides an equitable cause of action that retains a large measure of remedial flexibility to deal with different circumstances according to principles rooted in fairness and good conscience. [...] From an objective point of view, he made a decision that, under the circumstances, can even be described as fair.
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9,963.
Demchynski v. The King - 2024 TCC 18 - 2024-02-14
Tax Court of Canada JudgmentsSo is it fair to say this would be the – the last pay stub for the – for the year for 2011? [...] [40] Ms. Douglas performed a fairly standard net worth calculation for the Appellant. [...] [100] After numerous questions from counsel for the Respondent and frequent references to prior inconsistent statements made by the Appellant during his discovery examination, the Appellant finally admitted that he had spent a good deal of time at a time-share that the family owned in Las Vegas.
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9,964.
Canada (National Revenue) v. Ben‑Menashe - 2023 FC 977 - 2023-07-18
Federal Court Decisions(c) a person with whom the person was not dealing at arm’s length, c) une personne avec laquelle elle avait un lien de dépendance, [...] (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 [...] 169 (1) 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 :
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9,965.
Brooks v. Canada (Indigenous Services) - 2022 FC 1064 - 2022-07-19
Federal Court DecisionsShe indicated that her intention in asking that the CD be kept confidential was that it was be used as evidence but that it not be shared with anyone who was not dealing with the Will. [...] Il a la faculté de soumettre à ce tribunal toute question que peut faire surgir un testament ou l’administration d’une succession. [...] Il a la faculté de soumettre à ce tribunal toute question que peut faire surgir un testament ou l’administration d’une succession.
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9,966.
Canada (Privacy Commissioner) v. Facebook, Inc. - 2021 FC 599 - 2021-06-15
Federal Court Decisions[42] ... the convenience of the alternative remedy; the nature of the error alleged; the nature of the other forum which could deal with the issue, including its remedial capacity; the existence of adequate and effective recourse in the forum in which litigation is already taking place; expeditiousness; the relative [...] [92] In its Application for Judicial Review, Facebook seeks a declaration that the OPC’s investigation lacked procedural fairness. [...] [98] However, in fairness to the Commissioner, I acknowledge that Facebook has made minimalist arguments in its Notice of Application for why it should be granted an extension, one of which being that its change of counsel is a justification for the delay.
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9,967.
Lauzon v. Canada (Revenue Agency) - 2021 FC 431 - 2021-05-12
Federal Court Decisions[49] There will be no genuine issue requiring a trial when the judge is able to reach a fair and just determination on the merits on a motion for summary judgment. [...] [28] Mr. Lauzon argues that the Limitations Act issues raised by the CRA cannot be determined fairly without the Court hearing directly from him. [...] The firm was dealing with the 2008 taxation year (see Lauzon v Canada, 2016 FCA 298).
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9,968.
1245989 Alberta Ltd. v. Canada (Attorney General) - 2018 FCA 114 - 2018-06-08
Federal Court of Appeal DecisionsAt all material times, Mr. Wild was the sole shareholder of PWR. As of January 1, 2004, he owned 110 Class A common shares of PWR which had a fair market value (FMV) of $2,337,500, an adjusted cost base (ACB) of $110 and a paid-up capital (PUC) of $110. [...] exceeds the fair market value, immediately after the disposition, of any consideration (other than the new shares) received by the taxpayer from the purchaser corporation for the subject shares, and [...] As of January 1, 2004 Perry Wild owned 110 Class A common shares of PWR with a fair market value (“FMV”) of $2,337,500, an ACB of $110 and a paid-up capital (“PUC”) of $110.
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9,969.
Canada (Attorney General) v. Nadeau - 2015 FC 1287 - 2015-11-18
Federal Court Decisions[22] The AGC relies on the legal framework for dealing with discrimination complaints and submits that the Adjudicator committed three errors in applying it. [...] b) lorsque la direction exige que le fonctionnaire soit identifié pour bien faire connaître ses fonctions; [...] 7.7 Lorsqu’un fonctionnaire reçoit, en vertu de ses conditions d’emploi et à titre particulier, un article d’habillement il doit le porter, et le faire nettoyer, le repasser et le raccommoder, selon les directives des ministères et les instructions d’entretien fixées à chacun.
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9,970.
ABB Technology AG v. Hyundai Heavy Industries Co., Ltd. - 2015 FCA 181 - 2015-08-18
Federal Court of Appeal Decisions[4] In these reasons, I deal with both appeals. A copy of these reasons should be placed in each appeal file. [...] The public is entitled to rely on the words used provided the words used are interpreted fairly and knowledgeably. [...] Due regard to the language of the patent promotes the purposes of fairness and predictability and any unnecessary limitation in that language, to the extent it is construed to be essential, constitutes a “self-inflicted wound” by the inventor: Free World Trust, above at paragraph 51.
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9,971.
Westchor Terminals Limited v. Leo Ocean S.A. - 2014 FC 132 - 2014-02-06
Federal Court Decisions12. Every enactment is deemed remedial, and shall be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objects. [...] 18. Une Administration a pour mission de mettre sur pied, de faire fonctionner, d’entretenir et de gérer, pour la sécurité de la navigation, un service de pilotage efficace dans la région décrite à l’annexe au regard de cette Administration. [...] [50] Section 22 deals with the issuance of a licence. Subsections 22(1) and 22(4) are relevant and provide as follow:
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9,972.
Clover International Properties (L) Ltd. v. Canada (Attorney General) - 2013 FC 676 - 2013-06-18
Federal Court Decisions[32] The Respondent describes the Applicant’s interpretation of section 221.2 as inconsistent with achieving consistency, predictability and fairness. [...] [53] Again, however, this does not add a great deal to a textual analysis of section 221.2. [...] (b) failed to observe a principle of natural justice, procedural fairness or other procedure that it was required by law to observe;
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9,973.
Canada (Citizenship and Immigration) v. Mahjoub - 2013 FC 10 - 2013-01-07
Federal Court Decisions7. The Applicant submits a new expert report from Professor Leman-Langlois dealing with the methodology used in the public SIR and the lacunae in same. [...] e) the right to have a fair hearing: i. the right to receive disclosure (s. 7 of the Charter) [...] iv. the right to a fair standard of proof that is proportionate to the consequences of the procedure and the right to due process (s.7 of the Charter)
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9,974.
McCallum Industries Limited v. HJ Heinz Company Australia Ltd. - 2011 FC 1216 - 2011-10-26
Federal Court Decisions(2) L’emploi d’une marque de commerce crée de la confusion avec une autre marque de commerce lorsque l’emploi des deux marques de commerce dans la même région serait susceptible de faire conclure que les marchandises liées à ces marques de commerce sont fabriquées, vendues, données à bail ou louées, ou que les services liés [...] (3) L’emploi d’une marque de commerce crée de la confusion avec un nom commercial, lorsque l’emploi des deux dans la même région serait susceptible de faire conclure que les marchandises liées à cette marque et les marchandises liées à l’entreprise poursuivie sous ce nom sont fabriquées, vendues, données à bail ou louées, [...] Consequently, I will dispose of the remaining issues dealing with the merits of the Notice of Application.
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9,975.
9005-6342 Québec Inc. v. The Queen - 2010 TCC 463 - 2010-10-12
Tax Court of Canada JudgmentsSubsections (1) and (2) are the provisions dealing with confidentiality.”[19] Therefore, according to the judge, it was clear that the applicants were entitled to the information under subsection 241(3) of the ITA. [...] Rather, it must always be borne in mind what the Parties and the Court are trying to achieve with examinations for discovery; that is, a level of disclosure so that each side can proceed efficiently, effectively and expeditiously towards a fair hearing, knowing exactly the case each has to meet. [...] 1. The examining party is entitled to "any information, and production of any documents, that may fairly lead to a train of inquiry that may directly or indirectly advance his case, or damage that of the opposing party": Teelucksingh v. The Queen.