11,309 result(s)
-
10,076.
Canada v. Lefebvre - 2009 FCA 307 - 2009-10-29
Federal Court of Appeal DecisionsWith this finding, the TCC judge gave effect to the recommendation of the Bishop of St-Jean-Longueuil that it would be fair and equitable with respect to other religions to grant the sought-after deduction to the pastoral agents of his church (reasons, para. 7). [...] [35] On the other hand, the two other decisions to which the TCC judge refers deal with precisely the issue we have before us. [...] My real difficulty with this restrictive decree is that it deals with extraordinary ministers of Communion, and lay ministers in general, at best as helpers who are reluctantly authorized for some exceptional situations for which, unfortunately, no other solution can be found.
-
10,077.
Danone Inc. v. Canada (Attorney General) - 2009 FC 44 - 2009-01-20
Federal Court Decisionsd’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. [...] ... (c) hear, determine and deal with all appeals that, pursuant to any other Act of Parliament or regulations thereunder, may be made to the Tribunal, and all matters related thereto; and [...] In the ITO case, above, the Supreme Court of Canada found that Canadian maritime law and other laws dealing with navigation and shipping come within section 91(10) of the Constitution Act, 1867, thus confirming federal legislative competence.
-
10,078.
Perfection Dairy Group Limited v. The Queen - 2008 TCC 342 - 2008-06-10
Tax Court of Canada Judgmentsshall be fair and reasonable and shall be used consistently by the person throughout the year. [...] For the purposes of this case, it is not necessary to deal with this any further as Justice C. Miller noted that “[i]t is simply meant to apportion inputs of a taxpayer ... who incurs inputs for the purpose of making taxable supplies and for a purpose other than making supplies”. [...] Where two provisions are in conflict and one of them deals specifically with the matter in question while the other is of general application, the conflict may be avoided by applying the specific provision to the exclusion of the more general one.
-
10,079.
Olah v. Canada (Attorney General) - 2006 FC 1245 - 2006-10-18
Federal Court DecisionsJudicial review does not deal with the merits and a favourable result to an inmate would simply return the matter for redetermination to the tribunal appealed from. [...] (a) to limit unduly the facilities for transporting, producing, manufacturing, supplying, storing or dealing in any product, [...] 90. There shall be a procedure for fairly and expeditiously resolving offenders’ grievances on matters within the jurisdiction of the Commissioner, and the procedure shall operate in accordance with the regulations made under paragraph 96(u).
-
10,080.
Infasco Division of Ifastgroupe and Company LP v. Canada (Canadian International Trade Tribunal) - 2006 FCA 130 - 2006-03-31
Federal Court of Appeal Decisions[14] In my view, a fair reading of the CITT's reasons, in their total context, indicates that they assessed the impact of various economic factors, apart from the dumping and subsidization, in order to determine whether the dumping and subsidization on its own was sufficient to cause material injury, and concluded that it [...] While there are numerous Supreme Court of Canada decisions dealing with the standard of review under section 18.1, the main principles dealing specifically with the CITT are articulated by Major J. in Canada (Deputy Minister of National Revenue) v. Mattel Canada Inc. [2001] 2 S.C.R. 100.
-
10,081.
Norton v. Via Rail Canada Inc. - 2005 FCA 205 - 2005-06-01
Federal Court of Appeal DecisionsThese considerations point toward a single arbitrator dealing with individual grievances as being the better fit in the circumstances. [...] The union is held to a duty of fair representation of the employees it represents (see Allen at paragraph 13 and Noël v. Société d'énergie de la Baie James, [2001] 2 S.C.R. 207 at paragraphs 41-44) and this is not a situation akin to the one in Morin in which the union was, on the face of it, opposed in interest to the [...] Since the Federal Court does not have jurisdiction to deal with these matters, I must conclude that this is one of the exceptional circumstances contemplated in the David Bull Laboratories decision and that these applications should be dismissed in a summary manner as they are bereft of any possibility of success.
-
10,082.
Inco Limited v. The Queen - 2004 TCC 468 - 2004-10-18
Tax Court of Canada Judgments[9] In my view, evidence regarding the accepted meaning of the term "principal amount" in the industry most directly involved in dealing with debt instruments is of assistance in discovering what the legislature had in mind when it used the term. [...] Where a taxpayer borrows something, be it $5 Canadian, $5 U.S. or a cup of sugar and subsequently returns the exact thing that was borrowed without intervening dealings, neither borrower nor lender is richer or poorer as a result of the transaction. [...] 12. 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.
-
10,083.
Rivan v. Canada (Minister of Citizenship and Immigration) - 2002 FCT 1326 - 2002-12-24
Federal Court DecisionsThe claimant made declarations to the panel that seemed designed to test the reactions of the members, like his statement that he knew his claim was going to be rejected, or his offer to report a member of the Hezbollah in Montreal, as part of a "deal" that the panel had no jurisdiction to make with him. [...] [21] ... At the same time, the Board must be accorded the trust in its careful and fair dealing with the cases that come before it... that its status as an independent court of record demands.
-
10,084.
Holm v. The Queen - 2002-12-09
Tax Court of Canada JudgmentsThe entire system developed in our courts relating to assumptions and onus of proof is in jeopardy if the respondent does not set out the actual assumptions on which the assessment is based with complete candour, fairness and honesty." [...] It is not necessary for the purposes of these motions that I deal with Mr. Calabrese's argument on the statutory framework in which the Johnston v. M.N.R. case, [1948] C.T.C. 195, was decided but it has sufficient merit that it is worth summarizing in case it is raised on another occasion. [...] The question whether a particular assumption was made on assessment and the question whether the assumption is factually correct are generally heard before the trial judge since it is difficult to deal with these questions on an interlocutory motion.
-
10,085.
Turcotte v. The Queen - 2002-04-09
Tax Court of Canada JudgmentsThe appellant's wife had a great deal of experience with Japanese flower arrangement ("Ikebana") and had won several prizes at shows in both Europe and Canada. [...] The appellant said that his rate basis was $60,000 to $65,000 a year and that he could have earned a great deal from the project since he could have organized the mission, participated in the publishing and perhaps represented companies in the Canadian market. [...] While the first activities referred to by the appellant for the period of 1992 to 1994 had a fairly direct connection with his former duties, personal financial planning for employees of companies and the preparation of tax returns had no such connection.
-
10,086.
Canada (Minister of Citizenship and Immigration) v. Varela - 2002 FCT 167 - 2002-02-14
Federal Court DecisionsI will deal with these additional issues first. ANALYSIS a) Mootness and Applicable Law [...] At the relevant time, as now, the test for leave to seek judicial review was that set out in Bains v. Canada (Minister of Employment and Immigration)[11] where Mr. Justice Mahoney wrote that the only question on an application for leave to seek judicial review is whether a "fairly arguable case" was disclosed for the relief [...] The obvious intent was to allow this Court to deal with, but only with, such issues as required to give the Trial Division general guidance where otherwise there might be inconsistencies between the judges of the Trial Division on a "serious question of general importance".
-
10,087.
Poitras v. Twinn - 2001 FCT 690 - 2001-06-22
Federal Court DecisionsAlthough each will necessarily result in a separate order, it is convenient to deal with them together in a single set of reasons. [...] a) après avoir donné un avis convenable de son intention de ce faire, fixer les règles d'appartenance à ses effectifs; [...] He failed to seize on or deal with the problem of interpretation raised by the motion and did not put forward any of the arguments which ultimately found favour with the Court.
-
10,088.
Nicol v. Canada (Attorney General) - 2022 FCA 189 - 2022-11-04
Federal Court of Appeal DecisionsI note first that each case before the VRAB must be decided on its own unique facts, and the VRAB (or the PRB) is not bound by precedents dealing with what Mrs. Nicol considers similar factual situations. [...] ou la modifier s’il constate que les conclusions sur les faits ou l’interprétation du droit étaient erronées; il peut aussi le faire sur demande si l’auteur de la demande allègue que les conclusions sur les faits ou l’interprétation du droit étaient erronées ou si de nouveaux éléments de preuve lui sont présentés. [...] modifier comme s’il avait lui-même rendu la décision en cause s’il constate que les conclusions sur les faits ou l’interprétation du droit étaient erronées; s’agissant d’une décision du Tribunal d’appel, du Conseil ou de la Commission, il peut aussi le faire sur demande si de nouveaux éléments de preuve lui sont présentés.
-
10,089.
Samli v. Canada (Citizenship and Immigration) - 2022 FC 928 - 2022-06-20
Federal Court Decisionsa.1) celle-ci vise à faire lever tout ou partie des critères et obligations visés par la section 0.1 [...] Nor have the parties’ submissions addressed concerns about delay, fairness, costs and the efficient use of public resources: Canada (Attorney General) v Burke, 2022 FCA 44, at para 116, citing Vavilov, at para 142. [...] However, if the dispositive issue before the Court was the absence of any reasons by the officer, the respondent’s position was that it was not appropriate to certify a question to deal with the statutory interpretation issue.
-
10,090.
Ali v. Canada (Public Safety and Emergency Preparedness) - 2021 FC 698 - 2021-06-30
Federal Court DecisionsThe ID observed that the rank of Inspector he achieved is the highest in the junior ranks and concluded that he was fairly high in the hierarchy. [...] Specifically, the ID found that the Applicant was “fairly high in the leadership hierarchy.” The ID determined that seven ranks below the highest rank in the organizational chart was a relatively high rank. [...] The ID again noted the Applicant’s denial of ever witnessing or dealing with abuses.
-
10,091.
Hughes v. Canada (Human Rights Commission) - 2020 FC 1096 - 2020-11-30
Federal Court Decisions[41] The cases decided under Rule 75 generally deal with amendments to pleadings, consistent with the contents of Rules 76-79: see Janssen Inc. v. AbbVie Corporation, 2014 FCA 242; Canada (National Revenue) v. Friedman, 2019 FC 1583 (Pamel J.), at para 19; Boakye v Canada (Citizenship and Immigration), 2018 FC 831 [...] It is clear from a fair reading of rules 71-79 that a “document” within the meaning of rule 75 is a pleading, an originating document, or a document required to be filed pursuant to the Federal Courts Rules, in a Federal Court proceeding. [...] In the end, the court must consider simple fairness, common sense and that justice be done: Janssen, at para 3, quoting Continental Bank Leasing Corp. v. R., [1993] T.C.J. No. 18, (1993) 93 DTC 298 at p. 302; Enercorp Sand Solutions Inc. v. Specialized Desanders Inc., 2018 FCA 215, at paras 19-21.
-
10,092.
Ravandi v. Canada (Citizenship and Immigration) - 2020 FC 761 - 2020-07-14
Federal Court Decisions[39] To begin with how the RPD member actually approached the issues before him, Ms. Ravandi argues that, after dealing with reavailment, the member should have gone on to consider changed circumstances because there was uncontradicted and undisputed evidence that her refugee status had ceased on this ground as well. [...] [42] Be that as it may, while this is an important consideration, for present purposes I do not think it would be fair to treat it as determinative. [...] However, as discussed above, while this is an important consideration, I do not think it would be fair to treat it as determinative in this case.
-
10,093.
National R&D Inc. v. The Queen - 2020 TCC 47 - 2020-07-07
Tax Court of Canada Judgments[16] As regards the application of these criteria, Justice Bowman also commented that “[t]he tax incentives for doing SRED are intended to encourage scientific research in Canada . . . as such the legislation dealing with such incentives must be given such fair, large and liberal construction and interpretation as best [...] [42] Technological uncertainty may occur in either of two ways: “ . . . it may be uncertain whether the goals can be achieved at all; or the taxpayer may be fairly confident that the goals can be achieved, but may be uncertain which of several alternatives (i.e., paths, routes, approaches, equipment configurations, system
-
10,094.
Energizer Brands, LLC v. The Gillette Company - 2020 FCA 49 - 2020-02-19
Federal Court of Appeal Decisions[35] The Federal Court did not deal with Energizer’s objection that Duracell was impermissibly raising a new issue. [...] [39] First, they afford procedural fairness by giving the responding party fair notice of the case to be met on the motion.
-
10,095.
Shekhtman v. Canada (Citizenship and Immigration) - 2018 FC 964 - 2018-09-28
Federal Court DecisionsMr. Shekhtman also submits that the Officer breached the rules of procedural fairness in refusing his restoration application. [...] In light of the foregoing, it is not necessary to deal with Mr. Shekhtman’s claims of breach of procedural fairness.
-
10,096.
Apotex Inc. v. Bayer Inc. - 2018 FCA 32 - 2018-02-06
Federal Court of Appeal DecisionsTo be fair to the appellant, it does not express its proposition in the way that I have expressed it. [...] [39] However, again in fairness to the appellant, the fact that no such case appears to exist on a novel point such as this, does not mean that the appellant’s submissions are without merit. [...] Because of the conclusion which I reach, I need not deal with this argument.
-
10,097.
Tsleil-Waututh Nation v. Canada (Attorney General) - 2017 FCA 116 - 2017-05-29
Federal Court of Appeal DecisionsIn order to allow the applications to proceed in an orderly, fair and expeditious way, this Court issued a comprehensive procedural order dated March 9, 2017. [...] The order consolidates the applications and streamlines the usual procedures under the Federal Courts Rules, SOR/98-106, while ensuring fairness. [...] (c) however, one exception to (a) and (b) is where the administrative decision-maker did not have the power to receive full evidence on the issue or did not have full jurisdiction to deal with the issue: for this reason, issues relating to the duty to consult Indigenous peoples were permitted to be raised in this Court and
-
10,098.
Bellingy v. Canada (Citizenship and Immigration) - 2015 FC 1252 - 2015-11-05
Federal Court Decisions[26] Also, the applicant submits the Board was selective in its analysis and did not do a fair and adequate analysis of all the evidence. [...] (2) Each Division shall deal with all proceedings before it as informally and quickly as the circumstances and the considerations of fairness and natural justice permit.
-
10,099.
Westchor Terminals Limited v. Leo Ocean S.A. - 2014 FC 136 - 2014-02-07
Federal Court Decisions[70] Pursuant to section 12 of the Interpretation Act, R.S.C. 1985, c. I-21, statutes are to receive a fair, large and liberal construction: [...] 12. 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. [...] The Convention referenced above deals with the arrest of sister ships.
-
10,100.
Kanthasamy v. Canada (Citizenship and Immigration) - 2013 FC 802 - 2013-07-19
Federal Court DecisionsIn addition, the applicant submits that the Officer breached the duty of procedural fairness by failing to provide reasons. [...] Procedural fairness is to be assessed on a standard of correctness. Factual determinations and mixed questions of fact and law are to be assessed on a standard of reasonableness. [...] 5 In my view, it was an error in law for the immigration officer to have concluded that she was not required to deal with risk factors in her assessment of the humanitarian and compassionate application.