11,309 result(s)
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76.
Gupta v. Canada (Attorney General) - 2016 FC 1416 - 2016-12-29
Federal Court Decisions... ... (i) receive, review, investigate and otherwise deal with complaints made in respect of reprisals. [...] [33] There are several flaws in the Applicant’s allegation of breach of procedural fairness. [...] [45] In my view, the Applicant has not established a breach of procedural fairness.
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77.
CCH Canadian Ltd. v. Law Society of Upper Canada - 2000-05-10
Federal Court of Appeal Decisionsa) whether LSUC is entitled to rely upon the exception of fair dealing under s. 29 or 29.1 of the Copyright Act or the library exception; [...] [10] Sections 29 and 29.1 of the Copyright Act, the "fair dealing exceptions", read as follows: [...] 29.1 Fair dealing for the purpose of criticism or 29.1 L'utilisation équitable d'une oeuvre ou de
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78.
Odette (Estate) v. The Queen - 2021 TCC 65 - 2021-09-28
Tax Court of Canada Judgments[6] At all relevant times, the Appellant, Edmette, Mr. Odette, Anne, Andrea, Curtis, and the Foundation were not dealing at arm’s length. [...] (b) a share of a corporation with which the individual or the estate did not deal at arm’s length immediately after that time. [...] The price paid by the third party for the security can be taken to be its fair market value.
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79.
Damis Properties Inc. v. The Queen - 2021 TCC 24 - 2021-03-26
Tax Court of Canada JudgmentsMr. Naiberg stated that the deal with WTC was different from the normal purchase and sale agreements he would deal with. [...] (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 [...] There is no dispute regarding the fair market value of the Property at that time.
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80.
Saab v. The Queen - 2005 TCC 331 - 2005-06-16
Tax Court of Canada JudgmentsIn Nanji v. The Queen, [2002] 2 C.T.C. 2627, I summarized the provisions dealing with such elections. [...] result of over estimation of Fair Market Value of Goodwill. If a taxpayer overestimates the fair market [...] fair market value at February 22, 1994 then a automatic penalty applies.
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81.
HCR Data Services Ltd V. M.N.R. - 2008 TCC 679 - 2008-12-19
Tax Court of Canada JudgmentsI denied the respondent's motions and gave fairly extensive oral reasons. [...] [12] This court and the Federal Court of Appeal have traditionally been fairly liberal in granting amendments.... [...] What is far more important is that unrepresented taxpayers in the informal procedure be given every benefit of procedural fairness.
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82.
Taylor v. Canada (Attorney General) - 2001 FCT 1247 - 2001-11-14
Federal Court DecisionsI propose to deal briefly with each of these factors as they apply to the decision under review. [...] The evidence is that the Council, acting principally through the Chairperson, deals with numerous complaints each year. [...] Beyond that, procedural fairness requires no further opportunity for the complainant to be heard.
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83.
Canada v. Remai - 2009 FCA 340 - 2009-11-19
Federal Court of Appeal DecisionsIt is therefore a question of fact whether they were dealing at arm’s length”. [...] This, in my view, is a fair description of the relationship. While Frank no doubt exercised a degree of influence over Darrell by virtue of their family relationship and business connections, it is also clear that their business dealings had been mutually beneficial. [...] The price paid by the third party for the security can be taken to be its fair market value.
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84.
Baxter v. The Queen - 2006 TCC 230 - 2006-04-13
Tax Court of Canada JudgmentsIt was presented as "This is the deal. Do you want it or do you not want it?" [...] Trafalgar and the partnership were in my view dealing at arm's length. [...] (a) where a taxpayer has acquired anything from a person with whom the taxpayer was not dealing at arm's length at an amount in excess of the fair market value thereof at the time the taxpayer so acquired it, the taxpayer shall be deemed to have acquired it at that fair market value.
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85.
Sawridge Band v. Canada - 2007 FC 657 - 2007-06-19
Federal Court Decisions• [139] This does not accord with the Court’s ideas of fairness and consistency. [...] But dealing with evidence at trial means dealing with objections to that evidence, including ambush. [...] And what I’m concerned about here, is not just fairness and the double standard.
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86.
El-Helou v. Courts Administration Service - 2012 FC 1111 - 2012-09-21
Federal Court Decisions... 19.3 (1) The Commissioner may refuse to deal with a complaint if he or she is of the opinion that [...] (2) The Commissioner may not deal with a complaint if a person or body acting under another Act of Parliament or a collective agreement is dealing with the subject-matter of the complaint other than as a law enforcement authority. [...] ... (i) receive, review, investigate and otherwise deal with complaints made in respect of reprisals.
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87.
Ugro v. Canada (National Revenue) - 2009 FC 826 - 2009-08-12
Federal Court Decisions... ...So, a trader who keeps a general store may gain on some of the articles in which he deals and incur losses on others. [...] The interest which a trader pays to a bank with which he deals for financial accommodation is not in any sense payable out of profits. [...] The Applicant acknowledges that the letter was irrational and was born out of exasperation and anger from his dealings with the CRA. The Applicant alleges that he has been dealing with the distress of this situation for approximately seven years and requested relief for it under the fairness provisions.
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88.
Nash v. The Queen - 2004 TCC 651 - 2004-09-24
Tax Court of Canada JudgmentsThe second, more succinct, definition of fair market value that is often used by Canadian courts dealing with income tax cases[13] is that adopted by McIntyre J. in Re Mann Estate[14]: [...] 27. Malette was not the first Canadian tax case to deal with blockage or volume discounts. [...] [57] He then deals with these questions. 1. Do the prices paid by the Appellants satisfy the classic definition of fair market value in the Henderson case?
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89.
Quinn v. The Queen - 2004 TCC 649 - 2004-09-24
Tax Court of Canada JudgmentsThe second, more succinct, definition of fair market value that is often used by Canadian courts dealing with income tax cases[13] is that adopted by McIntyre J. in Re Mann Estate[14]: [...] 27. Malette was not the first Canadian tax case to deal with blockage or volume discounts. [...] [56] He then deals with these questions. 1. Do the prices paid by the Appellants satisfy the classic definition of fair market value in the Henderson case?
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90.
Georgoulas v. Canada (Attorney General) - 2018 FC 863 - 2018-08-27
Federal Court Decisions2. Did CHRC err when it refused to provide the Applicant procedural fairness when it: [...] In it, the Applicant recounted her dealings and contacts with the Commission. [...] [89] I will now deal with the remaining issues submitted by the Applicant.
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91.
Tolley v. The Queen - 2004 TCC 650 - 2004-09-24
Tax Court of Canada JudgmentsThe second, more succinct, definition of fair market value that is often used by Canadian courts dealing with income tax cases[13] is that adopted by McIntyre J. in Re Mann Estate[14]: [...] 27. Malette was not the first Canadian tax case to deal with blockage or volume discounts. [...] [57] He then deals with these questions. 1. Do the prices paid by the Appellants satisfy the classic definition of fair market value in the Henderson case?
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92.
Native Council of Nova Scotia v. Canada (Attorney General) - 2007 FC 45 - 2007-01-16
Federal Court DecisionsThe FSC Licence does not deal with the livelihood of the NCNS membership. [...] From a DFO perspective, it was not a viable option to deal with the immediacy of the poaching problem. [...] [...] 10 The second principle deals with the concern for judicial economy.
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93.
Edison v. Mnr - 2001 FCT 734 - 2001-07-03
Federal Court DecisionsThat judgment cites seven cases dealing with the doctrine, and then goes on (at p. 1204): [...] [27] A Memorandum containing guidelines issued by Revenue Canada dealing with the Application of the Fairness Provisions to Penalty and Interest was issued in March 1996. [...] [28] The Memorandum effectively sets out the respondents' policy in dealing with the so-called fairness applications.
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94.
Exeter v. Canada (Attorney General) - 2011 FC 86 - 2011-01-25
Federal Court Decisionsa) to deal with the complaint under section 41(1) of the Canadian Human Rights Act, or [...] c. Did the Commission breach procedural fairness by failing to interview two individuals, as suggested by the Applicant? [...] I am satisfied that no breach of procedural fairness occurred in this regard.
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95.
Winning Combination Inc. v. Canada (Health) - 2016 FC 381 - 2016-04-06
Federal Court DecisionsConsequently, I will deal with evidentiary objections as they arise on the merits. [...] Health Canada argues in the context of this judicial review application that the meeting of June 28, 2007 provided TWC with all of the procedural fairness required to deal with the safety concerns raised in the PLA: [...] It confirms TWC’s position that it was dealing with bias, a closed mind and bootstrapping.
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96.
McKay v. The Queen - 2016 TCC 233 - 2016-10-17
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 transferor was not dealing at arm’s length. 4) The fair market value of the property transferred must exceed the fair market value of the consideration given by the transferee. [...] [37] Exhibit A-4 evidences that the fair market value of the Cadillac Escalade was $68,543.72 at the time of the transfer.
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97.
Rameau v. Canada (Attorney General) - 2015 FC 1180 - 2015-10-19
Federal Court DecisionsIn decision with reasons dated August 26, 2014, the Tribunal declined to deal with the case. [...] While procedural fairness has many facets, each facet has to be identified so that it can be demonstrated how the violation stems from rules of procedural fairness that were respected. [...] If indeed these two decisions deal with procedural fairness, which I doubt, they are not relevant.
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98.
Hood v. Canada (Attorney General) - 2018 FC 958 - 2018-09-27
Federal Court DecisionsHowever, the only fairness question before me is whether the Commission handled her complaint justly. [...] [23] The Commission treated Ms Hood fairly and arrived at a reasonable conclusion, based on the evidence, not to deal with her complaint. [...] Commission to deal with complaint Irrecevabilité 41 (1) Subject to section 40, the Commission shall deal with any complaint filed with it unless in respect of that complaint it appears to the Commission that
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99.
Manfoumbimouity v. Canada (Attorney General) - 2016 FC 988 - 2016-08-30
Federal Court DecisionsAs noted above, the Commission has a great deal of latitude in these matters. [...] VIII. Procedural fairness [88] The applicant raised the issue of a breach of procedural fairness both in his application for judicial review and his amended memorandum of fact and law. [...] [99] As a result, there is no breach of the principle of procedural fairness.
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100.
620357 Saskatchewan Ltd. v. The Queen - 2002-03-12
Tax Court of Canada Judgmentse) The Appellant and Madraga Distributors did not deal at arm's length at any relevant time; [...] 1. Fair market value $329,000 2. Less consideration paid by 620357 $125,000 [...] This is simply part of the cost a professional might incur in acting on a deal like this.