11,309 result(s)
-
10,226.
ABCO Property Management Inc. v. M.N.R. - 2003 TCC 50 - 2003-03-07
Tax Court of Canada JudgmentsParagraph 2 of that agreement, called the "Contractors Agreement", lists the extensive responsibilities of the superintendent, including carrying an emergency pager, showing the premises, cleaning, salting, snow removal, tenant relations, and a fairly lengthy list of other obligations. [...] On balance, I do not give this factor a great deal of weight. [32] In regards to the factor of responsibility for investment and management, the only element really to consider in this regard ties back to Mr. St. Louis' investment in his equipment which, given his remuneration, was significant.
-
10,227.
Qiu v. Canada (Minister of Citizenship and Immigration) - 2003 FCT 15 - 2003-01-10
Federal Court Decisions[...] d) soit ne se conforment pas aux conditions prévues à la présente loi et à ses règlements ou aux mesures ou instructions qui en procèdent, soit ne peuvent le faire. [...] The concept of humanitarian and compassionate grounds has been the subject of a great deal of judicial treatment since the Immigration Appeal Board of the day rendered that decision.
-
10,228.
Ahmad v. The Queen - 2002-09-11
Tax Court of Canada JudgmentsGiven the high professional reputation enjoyed by the respondent in the scientific community, and his stature within AECL, we believe that the assessment of damages was fair and reasonable. [...] [30] I am dealing with damages arising in tort, not contract. There is no liquidated amount wrongfully withheld by Ontario Hydro that is akin to the Coughlan situation.
-
10,229.
Brown v. The Queen - 2002-04-19
Tax Court of Canada JudgmentsOnce Mr. Brown appreciated his problem, he took steps to deal with it, both medically and financially. [...] 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.
-
10,230.
Gregory v. Canada - 2002 FCT 420 - 2002-04-11
Federal Court DecisionsThere is no dispute that the function of pleadings is to define with clarity and precision the questions in controversy between the parties and to give fair notice of the case which has to be met so that the opposing party may direct its evidence to the issues disclosed by them. [...] During her testimony, she appeared remarkably naive regarding customs protocol, especially in light of her previous travel experience and dealings with customs.
-
10,231.
Estrada v. Canada (Minister of Citizenship and Immigration) - 2002 FCT 60 - 2002-01-18
Federal Court DecisionsThe applicant had been engaged in bank dealings with respect to his car, which is why he had documents rather than money in his possession. [...] ...I think it is fair to assume that any contradictions in the applicant's testimony would have been as apparent to counsel as to the CRDD members.
-
10,232.
Ramnarine v. The Queen - 2001-11-05
Tax Court of Canada Judgments(5) The evidence of all six witnesses was relevant in establishing both the context for the exodus of assets from Guyana as well as specific dealings of the Appellant in the removal of funds from Guyana. [...] This Court is frequented on a regular basis by taxpayers who believe they have overpaid their fair share of taxes, and in rectifying that situation they dig deeper into their pockets to confront the vast machinery of bureaucracy.
-
10,233.
Blanchette v. The Queen - 2001-10-11
Tax Court of Canada JudgmentsThe amount in question exceeded the fair market value of the interest at the time of disposition. [...] 38. The Partnership, Dias, Data Age, Zuniq Data, Inar, Diasware, Glenrock and Zuniq ("the Zuniq group corporations") were not dealing at arm's length with each other or with Vohoang.
-
10,234.
Donyina v. The Queen - 2001-07-09
Tax Court of Canada JudgmentsA Fair Credit Rating D) Benefits Flat Fee Resale Assistance through a licensed Professional Real Estate Agent [...] 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).
-
10,235.
Russell v. The Queen - 2001-07-04
Tax Court of Canada JudgmentsI believe it is fair to say it lacks both legal and medical certainty as to its intended meaning and should, therefore, be given a liberal, large meaning according to the common usage and understanding of the words comprising the phrase. [...] Turning to the actual flooring renovations expenses claimed as medical expenses, I will deal firstly with the ceramic tile expense.
-
10,236.
Minnesota Mining And Manufacturing Co. v. Chemque Inc. - 2001 FCT 216 - 2001-03-21
Federal Court DecisionsThe Defendant says that the test for the removal of counsel of a party's choice is whether a fair-minded, reasonably informed member of the public would conclude that the proper administration of justice required the removal of such counsel from the record. [...] [44] However, the fact remains that this Court can deal only with matters which fall within its jurisdiction.
-
10,237.
Canada (Minister of Citizenship and Immigration) v. Lai - 2001 FCT 118 - 2001-02-26
Federal Court DecisionsFairness and common sense require that the likelihood to appear be considered in conjunction with appropriate terms and conditions. [...] However, in the same case, even though the fear and resentment might continue to exist, and, therefore, the risk of flight remains, if a community assistance organization with experience in dealing with such a person comes forward and gives assurances that it will provide food, shelter, and constant supervision, it is very
-
10,238.
Gee v. Canada (Minister of National Revenue) - 2001-01-17
Federal Court Decisions3) did not comply with the principles of natural justice or procedural fairness; and/or [...] With respect to your complaint P48427, the Commission decided, pursuant to paragraph 41(c) of the Canadian Human Rights Act, not to deal with the complaint because the complaint is beyond the jurisdiction of the Commission in that it is not based upon a proscribed ground of discrimination pursuant to section 3 of the Act.
-
10,239.
London Life Insurance Co. v. Canada - 2000-12-21
Federal Court of Appeal DecisionsWhen a taxpayer engages in business activity in response to an express inducement by the Government and the legality of that activity is confirmed in an Interpretation Bulletin, it is only fair to seek the meaning of the legislation in question in that bulletin also. [...] In the case at hand, London Life's interpretation, that its provision of leasehold improvements to the landlords constitutes a commercial activity, is consistent with the Minister's August 1999 Memorandum dealing with this issue.
-
10,240.
Batchewana First Nation of Ojibways v. Corbiere - 2000-12-11
Federal Court DecisionsRule 301(c) deals with the contents of applications where an application is brought for judicial review. [...] ... (4) La Section de première instance a compétence concurrente, en première instance, dans les procédures visant à régler les différends mettant en cause la Couronne à propos d'une obligation réelle ou éventuelle pouvant faire l'objet de demandes contradictoires.
-
10,241.
Canadian Pacific Ltd. v. The Queen - 2000-10-13
Tax Court of Canada JudgmentsAs will be seen from the Reasons for Judgment, the appeal was allowed in order to give effect to a consent dealing with a minor issue. [...] "Every enactment shall be deemed remedial, and shall be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objects."
-
10,242.
Maliseet Nation At Tobique v. Bear - 1999-12-02
Federal Court Decisions(3) The Minister may extend the period of time referred to in subsection (2) where the Minister is satisfied that a complaint was made in that period to a government official who had no authority to deal with the complaint but that the person making the complaint believed the official had that authority. [...] 241. (1) La personne congédiée visée au paragraphe 240(1) ou tout inspecteur peut demander par écrit à l'employeur de lui faire connaître les motifs du congédiement; le cas échéant, l'employeur est tenu de lui fournir une déclaration écrite à cet effet dans les quinze jours qui suivent la demande.
-
10,243.
Havana House Cigar & Tobacco Merchants Ltd. v. Doe - 1999-08-05
Federal Court DecisionsADVERTISE, OR DEAL IN UNAUTHORIZED OR COUNTERFEIT HAVANA HOUSE MERCHANDISE, AND THOSE PERSONS LISTED [...] It seems fairly apparent that the reason a concerted effort was not made to bring T-323-97 to trial, the inaction about which Mr. Justice Rothstein commented in his reasons of January 1998 (para. 17, supra), was that by that date the plaintiffs had obtained an Anton Piller order through which they could effect the remedy
-
10,244.
London Life Insurance Co. v. Manufacturers Life Insurance Co. - 1999-03-24
Federal Court DecisionsThe relevant passage for the purposes of this appeal is part (d) dealing with confusion. [...] He found that LIBERTÉ 55 had considerable acquired distinctiveness, that it had become fairly well known in Canada in association with life insurance and financial planning, and that its acquired distinctiveness was augmented by virtue of London Life's very extensive use of the FREEDOM 55 trade-mark.
-
10,245.
Atwal v. Canada (Minister of Citizenship and Immigration) - 1998-11-09
Federal Court DecisionsThis may explain why it gave fairly short Notice of the Abandonment Hearing to the Applicant and no notice to Mr. Rowe. [...] [25] Section 69.1(6) of the Act deals with the abandonment of a refugee claim.
-
10,246.
Imray v. Canada - 1998-10-06
Federal Court DecisionsHowever, counsel for the Minister conceded at the close of the evidence called that, because the exact same box was checked "yes" for the 1986 and 1987 taxation years, apparently by a different person than the 1988 form [Ex. P-2], on case authority I am entitled to deal with the evidence and am not bound by the documents [...] I do not think it is possible as a general rule, nor advisable, to say that a certain frequency of occurrence complies with the requirements of the provision, since an individual set of circumstances might be far more difficult to analyse fairly than this rather simple approach would allow.
-
10,247.
Thibault v. The Queen - 1998-08-07
Tax Court of Canada JudgmentsHowever, it was obtained at a price $1,000,000 lower than that of the second lowest bidder, which caused Vermonbec a great deal of concern. [...] He pays and distributes the payments fairly between the corporations, and his lawyer does the same.
-
10,248.
Contractor v. The Queen - 2021 TCC 46 - 2021-07-29
Tax Court of Canada Judgments[48] This is not a trivial matter but an issue of fundamental fairness. [...] . . . . . . Our civil justice system is premised upon the value that the process of adjudication must be fair and just. [...] Not only is the Crown’s intended process not orderly, it is prejudicial to the Appellants who were already required to pay to assemble counsel and accountants to deal with the undertakings during the discovery period.
-
10,249.
Planification-Organisation-Publications Systèmes (POPS) Ltée v. 9054-8181 Québec Inc. - 2013 FC 427 - 2013-04-25
Federal Court Decisions[36] Subsection 13(4) of the Act deals with assignments and licences. [...] Both of them were aware that Mr. Decoste had been dealing with Mr. Chapuis because Ms. Posada had been on sabbatical (Transcript, January 9, 2013, at 12). [...] Indeed, in fairness to the Plaintiffs, there is evidence that they made some efforts to obtain some of the documents in question, and to identify the person who signed the McMaster Assignment.
-
10,250.
Eli Lilly Canada Inc. v. Apotex Inc. - 2022 FC 1398 - 2022-10-17
Federal Court DecisionsThe Plaintiffs are prejudiced due to the Defendants’ delay in responding, having lost the opportunity to deal with the Court’s order if steps were required. [...] • was forthright, fair, thoughtful and reasonable in answering all questions asked of him/her during both direct and cross-examination; [...] He was forthright, fair, thoughtful and reasonable in answering all questions asked of him during both direct and cross-examination.