11,309 result(s)
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10,051.
Sandor v. Canada (Minister of Citizenship and Immigration) - 2004 FC 1782 - 2004-12-30
Federal Court Decisionsquestioning of the applicant by the Board member as noted above and as evidenced elsewhere in the transcript of the hearing, in addition to the fact that the RPO was allowed to cross-examine the applicant before his examination in chief was completed, resulted in a denial of the applicant's entitlement to a fair hearing. [...] [37] Because of my finding on Issue 1, I need not deal with the remaining issue.
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10,052.
Annapolis Valley First Nations Band v. Toney - 2004 FC 1728 - 2004-12-13
Federal Court Decisions[24] This conclusion is consistent with several Supreme Court of Canada cases dealing with labour decisions and strong privative clauses. [...] In fairness to both legal opinions, it does not appear that the legal counsel rendering the opinions were fully informed about the facts in this case.
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10,053.
Nadeau v. Canada (Minister of National Revenue) - 2003 FCA 400 - 2003-10-27
Federal Court of Appeal DecisionsThe reasons of Bowie J. in Sabour, supra provides a fair illustration of the view shared by these judges. [...] Although the taxation of support payments as income is explicitly provided for in subdivision d, which deals with "Other Sources", it remains that the right to support is "property" under the Act. If the right to support is "property", it is hard to dissociate this "property" from the income which flows from the exercise of
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10,054.
Bergeron c. La Reine - 2003 TCC 744 - 2003-10-16
Tax Court of Canada JudgmentsIn interviews at my office since 2000-2001-02 his state of mind fluctuates a great deal, which leads me to believe that his assessment will remain unchanged in the future. [...] 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.
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10,055.
Narsimhalu v. Air Canada - 2003 FC 945 - 2003-08-01
Federal Court DecisionsI say that simply because in the way in which these proceedings developed, it was agreed between counsel and the Court that we should deal with this matter today strictly on issues of law, matters of fact being left to another day, if necessary. [...] 17. Tous les tribunaux ayant juridiction sous le régime de la présente loi et les fonctionnaires de ces tribunaux sont tenus de s'entraider et de se faire les auxiliaires les uns des autres en toutes matières prévues par la présente loi, et une ordonnance du tribunal sollicitant de l'aide au moyen d'une demande à un autre
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10,056.
Angloflora Ltd. v. Cast Elk (The) - 2002 FCT 955 - 2002-09-10
Federal Court Decisions[15] The plaintiffs appellants have been dealt with more than fairly by counsel for the defendant as well as by judges and prothonotaries of this Court in this matter. [...] the non-payment of the costs awarded in the February 5 and May 6 orders, only para. 4(f) of a signed statement (not a sworn affidavit) by a collection officer acting for the plaintiffs, and paras. 5 and 6 of a signed statement (not a sworn affidavit) by counsel for the plaintiffs deal with this aspect of the matter.
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10,057.
Seaspan International Ltd. v. Canada - 2002 FCT 675 - 2002-06-14
Federal Court Decisions... c) dans le cas de combustible diesel devant servir à la production d'électricité, sauf lorsque l'électricité ainsi produite est principalement utilisée pour faire fonctionner un véhicule. [...] [30] Dawson J.'s order dated August 28, 2001, held that the trial judge would deal with the costs regarding her order.
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10,058.
Dupuis v. Canada (Attorney Genera) - 2002 FCT 508 - 2002-05-03
Federal Court Decisions[28] The Appeal Division examined the three aspects of the applicant's appeal: first, the reasonableness of the decision; second, the assessment of risk; and third, the duty to act fairly. [...] Once that decision is made, the release plan became irrelevant because it deals with how releases should be implemented.
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10,059.
Cha v. Canada (Minister of Citizenship and Immigration) - 2002 FCT 311 - 2002-03-22
Federal Court Decisions[3] NOC:5122 deals with the occupation of Editors. The occupation of Editors is described in the following terms: [...] I accept the submission of counsel for the respondent that the visa officer was entitled to give greater weight to certain duties contained in the NOC description and to conclude on a fair, broad, reading of the whole of the position description that an individual with experience in maintaining, installing and commissioning
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10,060.
Rachamalla v. The Queen - 2001-10-10
Tax Court of Canada JudgmentsThe fair market value of the property had declined to below its original purchase price. [...] The absence of a personal element does not establish conclusively that the REOP principle cannot be invoked but such an absence is a factor that carries a great deal of weight (Mastri).
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10,061.
Arxx Building Products Inc. v. Polyform Cellular Plastics Inc. - 2001 FCT 505 - 2001-05-17
Federal Court Decisions[30] Further, none of the authorities deal with the situation where the applicant has indicated an intention to abandon the use of an unregistered trade mark. [...] In fairness to the defendants, the material filed did not raise this as an issue.
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10,062.
Apotex Inc. v. Wellcome Foundation Ltd. - 2001-01-26
Federal Court of Appeal Decisions_. Nearly all the points argued before us had been the subject of argument before the Trial Judge and, since we agree with his conclusions, we can deal with them quite briefly. [...] _. First, he argued that the Judge had erred in law in adopting a differential or incremental accounting method for determining what proportion of Apotex' total costs could fairly be attributed to the production, marketing and sale of Apo-Sulfatrim: supra at pages 485-86, paragraphs 50-53.
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10,063.
Intermodal Container Transport Ltée v. Beauchamp - 1999-08-26
Federal Court of Appeal Decisions[8] On the other hand, and although this is not decisive in itself, it should be noted here that a fair number of the written contracts in dispute were entered into between the parties on December 9, 1997, or about two months after Revenu Québec had seized the property of, inter alia, Service de Grues Intermodal Inc., also [...] It deals, inter alia, like contracts D.1 and D, with the property identified earlier.
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10,064.
Apté v. The Queen - 1999-06-29
Tax Court of Canada JudgmentsIt was no friendly deal with a fellow employee of Alcan and $850 per month was the going arm's length fair market rent for a property like his house on Seaforth Road.
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10,065.
Canada (Citizenship and Immigration) v. Odynsky - 1999-05-12
Federal Court Decisions[5] I deal with each of these objections in turn. Quotation by an expert witness from a report by a non-expert [...] On a motion to dismiss the application by the Minister, Noël J. declined, finding that the allegation of failure to disclose membership in the Selidovka police could fairly be read as a self standing allegation which could lead to the revocation of citizenship if it were concealed.
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10,066.
Canada (Citizenship and Immigration) v. Odynsky - 1999-04-15
Federal Court Decisions[5] I deal with each of these objections in turn. Quotation by an expert witness from a report by a non-expert [...] On a motion to dismiss the application by the Minister, Noël J. declined, finding that the allegation of failure to disclose membership in the Selidovka police could fairly be read as a self standing allegation which could lead to the revocation of citizenship if it were concealed.
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10,067.
Lewisporte Holdings Ltd. v. The Queen - 1998-09-23
Tax Court of Canada JudgmentsFairness requires that the same legal principles must apply to all taxpayers, irrespective of their status as natural or artificial persons, unless the Act specifically provides otherwise." [...] "... the courts must deal with what the taxpayer actually did, and not what he might have done ..."
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10,068.
Groupe Tremca Inc. v. Transpavé Inc. - 1997-09-12
Federal Court DecisionsFor the purposes of our analysis, it is necessary to divide our examination of the defendant"s motion in two, so as to look at the requested amendment to the defence and, subsequently, the amendment dealing with the cross-demand. [...] I think such an amendment would be fair. It discloses a reasonable cause of action, is not out of time, and it would serve the interests of justice to allow it.
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10,069.
Hammoud v. The King - 2023 TCC 55 - 2023-05-10
Tax Court of Canada Judgments[11] This appeal deals with the Appellant’s entitlement to the Rebate, and more particularly, whether in connection with the Property, the conditions in paragraphs 256(2)(a) and (c) of the Excise Tax Act, RSC 1985, c E-15, as amended (Act) and paragraphs 46(2)(a) and (b) of the New Harmonized Value-Added Tax System [...] and that is for use in Ontario as the primary place of residence of the individual or a relation of the individual, or the individual would be so entitled if the fair market value of the complex, at the time the construction or substantial renovation of the complex is substantially completed, were less than $450,000, and [...] [1] The Regulations deal with the Ontario provincial new housing rebate.
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10,070.
Subramaniam v. Canada (Citizenship and Immigration) - 2020 FCA 202 - 2020-11-23
Federal Court of Appeal Decisions[40] Being of the view that the inadmissibility finding was central to the officer’s decision, and “given the injustice of being judged on principles lacking in fairness” (Hamida, at para. 2), the Federal Court Judge referred the matter back to the same officer for reassessment, with the direction to consider Ezokola when [...] None of these four decisions deal with the specific type of cases at issue in this appeal, where a prior admissibility finding has already been made with respect to a claim filed after the coming into force of Bill C-43. [...] [58] Section 25.1, which deals with Minister-initiated H&C applications and to which the Operational Bulletin refers, is also consistent with this approach.
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10,071.
Canada (Citizenship and Immigration) v. Kassab - 2020 FCA 10 - 2020-01-16
Federal Court of Appeal Decisions[11] Three positions were of particular concern to the visa officer and they were enumerated in the procedural fairness letter sent to the respondent. [...] [32] The “top half” test refers to the guidance contained in Chapter 18 of the Operational Manual, issued by what formerly was Citizenship and Immigration Canada, dealing with War Crimes and Crimes Against Humanity. [...] The Federal Court did not deal with this issue either, notwithstanding its reference to the “top half” test in the certified question.
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10,072.
Jayco, Inc. v. The Queen - 2018 TCC 239 - 2018-11-28
Tax Court of Canada Judgments[13] Subsection 147(3.1) of the Rules deals with offers of settlement. [...] “exercised for the good the administration of the Act, with reason, justice and legal principles.” [9] In support of its position, Jayco refers to the following passage in the decision of Joseph Baptiste Wilfrid Jolicoeur v Minister of National Revenue, [10] dealing with the Minister’s duty to assess with all due dispatch: [...] After carefully reviewing the invoices, I am of the view that if I were to discount the disbursements by 15%, the outcome would be a fair and a reasonable one for both parties.
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10,073.
2078970 Ontario Inc. v. The Queen - 2017 TCC 173 - 2017-09-07
Tax Court of Canada JudgmentsWhile earlier cases dealing with previous versions of Rule 58 may still be of assistance, they should be considered cautiously and distinguished where necessitated by the changes to Rule 58. [...] In addition, if the Question is answered in favour of the Respondent, the preliminary issue dealing with the validity of the Notices of Determination will have been addressed and would therefore be res judicata, and that preliminary part of the proceedings will therefore be disposed of. [...] That said, it is fair to observe that the appellants' argument appears to be difficult to sustain in light of the statutory scheme.
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10,074.
Caesarstone Sdot-Yam Ltd v. Ceramiche Caesar S.P.A - 2016 FC 895 - 2016-08-03
Federal Court Decisions[14] Each party’s mark has a fair degree of inherent distinctiveness: the CAESARSTONE Mark is a coined word consisting of the terms “Caesar” and “stone”, the former of which is inherently distinctive, while the latter is descriptive of the Applicant’s Opposed Services. [...] [42] The Second Feiglin Affidavit repeats more or less the First Feiglin Affidavit, which the TMOB did not initially afford much weight because the Applicant does not have specific procedures for dealing with confusion in the marketplace, and because any confusion in Canada would be reported to Caesarstone Canada. [...] [48] I will deal with each of these issues below. [49] The Applicant also raised a preliminary objection as to whether the TMOB properly identified the evidentiary burden on an applicant for registration.
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10,075.
Spirits International B.V. v. BCF S.E.N.C.R.L. - 2011 FC 805 - 2011-06-30
Federal Court Decisions[30] While the Denisov Affidavit purports to deal with the question of control over the quality and character of vodka sold in Canada under the MOSKOVSKAYA trade-mark, the Court is of the view that this evidence would not have materially affected the Registrar’s findings of fact on this issue. [...] [42] As a preliminary matter, Spirits submits that since the Registrar did not deal with the question of use, because it concluded that the evidence of control was insufficient, the matter should be referred back to the Registrar for determination on this issue. [...] (3) Sous réserve de tout accord encore valide entre lui et le propriétaire d’une marque de commerce, le licencié peut requérir le propriétaire d’intenter des procédures pour usurpation de la marque et, si celui-ci refuse ou néglige de le faire dans les deux mois suivant cette réquisition, il peut intenter ces procédures en