11,309 result(s)
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10,276.
2741-4150 Québec Inc. v. M.N.R. - 1999-05-11
Tax Court of Canada JudgmentsThey decided to hire a full-time salesperson, Raymond Dallaire, who had a great deal of experience in eavestrough sales and the operation of an eavestrough installation business. [...] [90] Moreover, Ms. Nicol was not able to provide much information on four of the above-mentioned five workers the insurability of whose employment is at issue here, since the portion of the reports (on an application or an appeal) dealing specifically with those four individuals was written by Francine Sévigny. [...] They provided all the documentation needed by the government authorities and, for example, travelled a fairly great distance to go to Sherbrooke to provide explanations to the Revenue Canada officials.
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10,277.
Merck Frosst Canada Inc. v. Canada (Minister of Health) - 1999-03-26
Federal Court Decisions[1] This hearing deals with judicial review proceedings initiated in two different files T-1258-97 and T-1663-97 which raise virtually identical issues. [...] [6] Before these prohibition proceedings came before this Court, the parties raised preliminary issues dealing with confidentiality. [...] Dr. Monaghan"s testimony should be considered in light of the respondents" cross-examination, whereby he testified that substantial improvement in yield may be achieved in a fairly short period of time.
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10,278.
Friends of The West Country Association v. Canada (Minister of Fisheries and Oceans) - 1997-05-07
Federal Court DecisionsFurther, this case is one which deals with what is, from start to finish, a very public process. [...] The requirement of possession in this case is fairly clear. The material in question is either in the public registry or should be in the public registry pursuant to subsection 55(4) of the CEAA. It is, as the applicant has pointed out, self evident that the material in question is in the possession of the responsible [...] As the decision of the court will deal only with the grounds of review invoked by the respondent, the relevance of the documents requested must necessarily be determined in relation to the grounds of review set forth in the originating notice of motion and the affidavit filed by the respondent.
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10,279.
Hutchison Whampoa Luxembourg Holdings S.À. R.L. v. The King - 2024 TCC 74 - 2024-05-31
Tax Court of Canada JudgmentsIf there is a golden rule in costs it is that the result must be one that appears fair and reasonable in all of the circumstances. [...] [24] I accept that the facts giving rise to the assessments of Husky, HWLHI and LFMI share a great deal in common. [...] [78] I have considered the positive factors in the context of the appeal as a whole and the quantum of legal fees claimed by HWLH and conclude that a reasonable and fair contribution to the legal fees of HWLH is the amount of $700,000.
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10,280.
Jafarnia v. The King - 2023 TCC 171 - 2023-12-29
Tax Court of Canada JudgmentsAlthough one director was at some point involved with specific tasks regarding the control of available cash flow, the Appellant was really the sole senior officer and director on site dealing with all sorts of issues, challenges, crisis, negotiations, solicitations, meetings, orders, customers purchase orders, supplies [...] [65] Based on the description obtained from the Appellant, it would be fair to describe two periods regarding the management of the payroll functions: prior and past April 2012. [...] In addition, the Court is not an equity court and therefore fairness cannot justify a valid reason before the Court.
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10,281.
Secure Energy (Drilling Services) Inc. v. Canadian Energy Services L.P. - 2023 FC 906 - 2023-06-28
Federal Court Decisions[34] Veldhuis, J.A. dissenting, held that “Only after the determination of inventorship could the chambers judge deal with the remaining issues, such as the relevant limitation periods, the interpretation of the release signed by Mr. Ewanek, and the proper parties.” She describes the approach of Justice Gates and the [...] [45] It is fair to say that both experts agreed that the invention is that a water-based drilling fluid with either an anionic or non-ionic polymer significantly reduces the accretion of bitumen or heavy oil to drilling components. [...] 64 Il ne peut être fait opposition à une instance au motif qu’elle ne vise que l’obtention d’un jugement déclaratoire, et la Cour peut faire des déclarations de droit qui lient les parties à l’instance, qu’une réparation soit ou puisse être demandée ou non en conséquence.
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10,282.
Woessner v. The Queen - 2017 TCC 124 - 2017-06-28
Tax Court of Canada Judgments[12] The general test for the removal of legal counsel due to a conflict of interest is whether a “fair-minded and reasonably informed member of the public would conclude that the removal of the solicitor is necessary for the proper administration of justice” (Boudreau v Marler, [2004] OJ No 1543 (Ont CA) at paragraph 60; [...] [19] However, in a later decision, Imperial Oil Ltd. v Lubrizol Corp., 116 FTR 112, [1999] FCJ No 74 (FCTD), dealing with the same issue, Justice Nadon fully endorsed the rationale subsequently developed by the Ontario Divisional Court in Essa. [...] [55] These comments bring me back to the central question to be asked and that is whether a fair-minded, reasonably informed member of the public would conclude, in the circumstances of the present case, that there is a compelling reason for disqualifying counsel of record such that the proper administration of justice
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10,283.
Canada (Attorney General) v. Friesen - 2017 FC 567 - 2017-06-09
Federal Court DecisionsThe purpose of the regime underpinning the TATC is to deal with matters pertaining to aviation security informally and expeditiously: see TATC Act, s. 15(1). [...] 8.1 (3) Le comité du Tribunal peut rejeter l’appel ou y faire droit et substituer sa propre décision à celle en cause. [...] 15 (1) Subject to subsection (2), the Tribunal is not bound by any legal or technical rules of evidence in conducting any matter that comes before it, and all such matters shall be dealt with by it as informally and expeditiously as the circumstances and considerations of fairness and natural justice permit.
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10,284.
Roach v. Canada (Attorney General) - 2013 FC 852 - 2013-08-09
Federal Court DecisionsHowever, when a major traumatic event occurs, DSSRs spend weeks at a time working extensive overtime dealing with high stress situations; [...] • The Applicant’s condition was monitored fairly regularly; • Workplace factors were not sufficiently beyond the care and control of the Applicant so as to impede his ability to manage his condition. [...] By all accounts, despite the high blood sugar recordings, the evidence suggests that the Applicant was being monitored by medical specialists on a fairly regular basis.
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10,285.
Canada (Citizenship and Immigration) v. Bui - 2012 FC 457 - 2012-04-19
Federal Court DecisionsOn issues of procedural fairness or natural justice, for example, the courts should not defer to a tribunal’s view of the extent to which its “home statute” permits it to proceed in what the courts conclude is an unfair manner. [...] If we consider that subsection 68(4) of the IRPA deals only with situations where the beneficiary has not complied with his or her stay conditions, this provision would have no practical duty. [...] [53] If the rule of law is of primordial importance, justice also requires that the respondent be treated with fairness by the Minister.
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10,286.
Shire v. Canada (Citizenship and Immigration) - 2012 FC 97 - 2012-01-25
Federal Court Decisions[5] In Minnesota, the family lived in a marginalized neighbourhood with high rates of crime, drug dealing and drug use. [...] [49] Conversely, the adequacy of a Board’s reasons is a matter of procedural fairness and natural justice and the appropriate standard of review is correctness (see Guerrero v Canada (Minister of Citizenship and Immigration), 2010 FC 384, [2010] FCJ No 448 at paragraph 19). [...] 5. (1) Il est interdit de faire le trafic de toute substance inscrite aux annexes I, II, III ou IV ou de toute substance présentée ou tenue pour telle par le trafiquant.
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10,287.
Canada (Public Works and Government Services) v. Halifax (Regional Municipality) - 2010 FCA 196 - 2010-07-21
Federal Court of Appeal Decisions2.1 The purpose of this Act is to provide for the fair and equitable administration of payments in lieu of taxes. [...] ... the calculation of such payments would be consistent with the objective of equity and fairness in dealing with Canadian municipalities (at para. 43).
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10,288.
Dao v. The Queen - 2010 TCC 84 - 2010-02-16
Tax Court of Canada JudgmentsBowman J. (as he was then), in Bigayan, expressed the same concerns over the meaning of “national average” in dealing with Statistics Canada figures. [...] If the evidence creates any doubt, that it should be applied in the circumstances of the appeal, then the only fair conclusion is that the taxpayer must receive the benefit of the doubt in those circumstances. [...] I take it to be a clear rule of construction that in the imposition of a tax or a duty, and still more of a penalty if there be any fair and reasonable doubt the statute is to be construed so as to give the party sought to be charged the benefit of the doubt.
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10,289.
Friends of the Canadian Wheat Board v. Canada (Attorney General) - 2010 FC 104 - 2010-01-29
Federal Court Decisionsautorisés quant à la préparation, l’impression et la diffusion de la documentation électorale destinée à faire connaître les candidats. [...] autorisés quant à la préparation, l’impression et la diffusion de la documentation électorale destinée à faire connaître les candidats. [...] [55] The measures set forth in the Minister’s letter of July 23, 2008 deal with a number of issues surrounding: (1) producer awareness of voter eligibility criteria for CWB director elections; (2) the difficulty non-permit book holders face in having their names added to the voters list; and (3) the integrity of the voters
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10,290.
Vogo Inc. v. Acme Window Hardware Ltd. - 2004 FC 851 - 2004-06-11
Federal Court Decisions(d) may prejudice or delay the fair trial of the action, (e) constitutes a departure from a previous pleading, or [...] Nguyen submits that the statement of claim discloses no reasonable cause of action, is immaterial and redundant, scandalous, frivolous or vexatious, would prejudice or delay the fair trial of the action, constitutes a departure from a previous pleading and is an abuse of the Court. [...] [80] Acme and Nguyen suggest that the Prothonotary should have heard Nguyen's motion to strike prior to dealing with Vogo's motion to consolidate, however, I find no merit to this argument.
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10,291.
Coupe de Vêtements Zurek Inc. c. La Reine - 2004 TCC 77 - 2004-03-23
Tax Court of Canada Judgments(b) it leases fairly large premises which contain five cutting tables, three electric cutting scissors, and a fusing machine; [...] (b) it leases fairly large premises which contain five cutting tables, three electric cutting scissors, and a fusing machine; [...] On another occasion, he indicated that he stopped dealing with Vichard, because things were better without him, and more money was made because the cuts were easier and simpler.
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10,292.
Newcourt Financial Ltd. v. Canada - 2004 FCA 91 - 2004-03-05
Federal Court of Appeal Decisionsb) ne pas faire partie du patrimoine ou des biens de la personne à compter du moment où le montant est déduit ou retenu, que ces biens aient été ou non tenus séparés de ses propres biens ou de son patrimoine et qu'ils soient ou non assujettis à une telle garantie. [...] b) ne pas faire partie du patrimoine ou des biens de l'employeur à compter du moment où la somme est retenue, que ces biens aient été ou non tenus séparés de ses propres biens ou de son patrimoine et qu'ils soient ou non assujettis à une telle garantie. [...] It is therefore unnecessary to deal with the other arguments made by the parties.
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10,293.
Best Canadian Motor Inns Ltd. v. Best Western International Inc. - 2004 FC 135 - 2004-01-29
Federal Court DecisionsOpposition Board Partington in Insurance Co. of Prince Edward Island v. Prince Edward Island Mutual Insurance Co.[4] In that decision, Chairman Partington, after reviewing two (2) earlier decisions of the Trade-marks Opposition Board dealing with design marks that, as here, incorporated dominant descriptive words, wrote: [...] In my opinion, the Subject Trade Mark is fairly analogous to the "KIDFITTER" kind of mark discussed in GWG Ltd. v. Registrar of Trade-Marks ..., where two words are combined to make a coined word. [...] ... I also rely upon s. 10 of the Interpretation Act, ..., which provides that every Act "shall be deemed to be remedial" and directs that every Act shall "receive such fair, large and liberal construction and interpretation as will best ensure the attainment of the object of the Act according to its true intent, meaning
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10,294.
Forsyth v. Canada (Attorney General) - 2002 FCT 643 - 2002-06-05
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. [...] It was open to the Applicant, having challenged the jurisdiction of the Standing Court Martial to deal with the charge against him, and having had his challenge rejected, to allow the Standing Court Martial to proceed and, if he were found guilty, to appeal that finding of guilt on the ground that it was not legal by reason [...] d'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.
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10,295.
Morin v. The Queen - 1998-02-17
Tax Court of Canada JudgmentsThe respondent's position is therefore that the price paid by company 2319 was $880,000, corresponding to the price mentioned in the document dealing with adjustments and disbursements completed by the notary Michel Paquette and signed by Mr. Charron (Exhibit I-1) in connection with the notarial contract of June 2, 1986. [...] choses qu'ils ont dites et faites, que ce soit seuls ou de concert avec d'autres, pour atteindre un but commercial et qu'ils cherchent ensuite à répudier ces choses en alléguant que la conduite était moralement blâmable afin d'éviter une cotisation d'impôt qui n'avait pas été prévue, ils auront fort à faire pour réussir. [...] De plus, en l'absence de circonstance spéciale dont aucun exemple ne me vient à l'esprit, ils ne pourront le faire en présentant uniquement leur témoignage.
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10,296.
Society of Composers, Authors and Music Publishers of Canada v. Vidéotron Ltée - 2023 FC 1385 - 2023-10-18
Federal Court DecisionsCourt of Quebec, it is obliged to pay SOCAN the balance of $1.435 million for the use of the works in the relevant periods; and (d) it undertakes to raise no defence arising solely under the Copyright Act (such as fair use) in opposition to SOCAN’s claim, either before this Court or before the Superior Court of Quebec. [...] However, this conclusion was not based on the Federal Court’s inability to deal with matters of set-off, but on its inability to deal with the subject matter of the defendants’ claim on which the asserted set-off was based: Inuksuk I at paras 54–59. [...] In ITO itself, the Court quickly found the third criterion met because “Canadian maritime law and other laws dealing with navigation and shipping come within s. 91(10) of the Constitution Act, 1867, thus confirming federal legislative competence”: ITO at p 777.
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10,297.
Canadian Broadcasting Corporation v. Canada (Parole Board) - 2023 FCA 166 - 2023-07-27
Federal Court of Appeal DecisionsThese reasons deal only with the CBC’s application. The families’ applications for records held by Corrections Canada and the Board will be dealt with in separate reasons. [...] [21] Since these reasons deal only with the CBC’s request for the provision of copies of audio recordings, I will limit my review of the Federal Court’s reasons to the issues that are relevant to that request. [...] It is the fact of adjudicating competing interests that imposes the duty of fairness and impartiality which gave rise to the description of some tribunals as quasi-judicial.
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10,298.
Lewis v. Canada (Public Safety and Emergency Preparedness) - 2017 FCA 130 - 2017-06-21
Federal Court of Appeal Decisions[19] On October 15, 2014, the IAD dismissed the request to re-open the appeal of the Deportation Order, finding there had been no denial of procedural fairness as Mr. Lewis failed to keep the IAD advised of his whereabouts. [...] To make enquiries as to whether a child will be adequately looked after does not amount to a fulsome H&C assessment and in no way duplicates the role of the immigration officer who will eventually deal with such an application [...]. [...] [66] As noted, the Gladue principles arise out of subsection 718.2(e) of the Criminal Code, which deals with sentencing and asks courts to consider alternatives to incarceration where possible.
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10,299.
Lee v. The Queen - 2017 TCC 74 - 2017-05-04
Tax Court of Canada Judgments[52] I agree with the appellant there was an error in methodology relating to the valuation of the appellant’s investments at fair market value (“FMV”) and the related exclusion of the 2001 value of these investments. [...] [67] Mr. Ko said he has a very close relationship with his mother but never told her about his drug dealings before he was arrested and never gave her cash from those activities. [...] She emphatically denied that she received money from her son’s drug-dealing activities as corroborated by him.
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10,300.
Neale v. Canada (Attorney General) - 2016 FC 655 - 2016-06-13
Federal Court Decisions[54] The duty owed by an expert witness to the Court to be fair, objective and non-partisan falls under the “qualified expert” criterion (White Burgess, at paragraphs 46, 53). [...] That first portion of the report deals more with the Court’s jurisdiction, and an expert report on applicable legislation does not meet the necessity criterion. [...] In that case, the applicant’s spouse was involved in an on-call drug dealing network and used the automobile for which she was the main driver.