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9118-5322 Québec inc. v. The Queen - 2018 TCC 96 - 2018-05-18

Mr. Lacombe instructed Mr. Guillemette to deal with the issues that were raised in the draft assessment.   [...]  86 Dans un cas comme en l’espèce où le législateur accorde une remise en vertu d’un article pour un objet particulier, il ne s’exprime pas normalement au moyen d’expressions vagues ni ne contraint le lecteur à suivre une trajectoire sinueuse à travers diverses autres dispositions de la loi l’obligeant à faire plusieurs   [...]  109 It must be recalled that we are dealing with a self-assessment system comprised of millions of tax returns verified through audits.

Norwegian Bunkers AS v. Boone Star Owners Inc. - 2014 FC 1200 - 2015-02-13

The parties to the contract have a history of dealing in Norway, having negotiated previously 24 contracts there.   [...]  [79] As such, the defendants claim that this provision is not intended to grant a lien to a supplier of another nationality when dealing with a foreign ship.   [...]  [86] The plaintiffs further argue that holding Boone Star liable in personam is a fair result because it had the use of the bunkers, and even a property interest in them.

General Motors of Canada Limited v. Canada (National Revenue) - 2013 FC 1219 - 2013-12-05

This is because Mr. Szymczyk has a right of appeal to the Tax Court of Canada, which has exclusive jurisdiction to deal with the issues raised by his application for judicial review.   [...]  [100] The Minister contends that Mr. Szymczyk’s application should be struck as he has a right of appeal to the Tax Court of Canada, which has exclusive jurisdiction to deal with the issues raised by his application for judicial review.   [...]   in accordance with that formula over a period of some 25 years, and the reliance of GMCL and its employees on the Minister’s conduct, give rise to an estoppel which should preclude the Minister from being able to resile from the agreement to the 1982 formula without first providing fair notice to GMCL and its employees.

Avocats sans frontières Québec v. Lawyers Without Borders, Inc. - 2013 FC 27 - 2013-01-14

(c) Section 6 of the Act deals with when a mark is confusing and the factors to be taken into account in making such a determination.   [...]  (e) Section 16 of the Act deals with who is entitled to register a trade-mark; that person includes one that has used in Canada or made known in Canada in association with wares or services unless at the date on which such person so used it or made it known it was confusing with a trade-mark that had been previously used or  [...]  [44] In paragraph 8 of her affidavit she states that LWOB representatives promote LWOB and its legal services whenever “we are invited to attend at conferences, seminars, career fairs, universities and law firms”, adding that “these promotions include newsletters and the web-site which all prominently feature its trade-mark

Pinto Ponce v. Canada (Citizenship and Immigration) - 2012 FC 181 - 2012-02-08

[17] The RPD reviewed the evidence before it and concluded that Bolivia is a multi-party democracy, in which President Evo Morales was elected in 2009 after free and fair elections.   [...]  The applicant has cited a number of recent decisions of this Court where the RPD’s determinations on state protection were overturned because the RPD selectively analyzed or failed to deal with compelling evidence of a state’s inadequate provision of protection: Gilvaja v. Canada (MCI), 2009 FC 598, per Justice O’Keefe at   [...]  para14 Counsel's well-crafted submissions point to a number of failings of the Mexican authorities in dealing with gender violence including a culture of acceptance of the practice even among those who are to enforce the laws against it, a culture of impunity for the abusers and obstacles to protection such as corruption,

Singh v. Canada (Citizenship and Immigration) - 2010 FC 757 - 2010-07-19

[15] Before addressing these issues, however, I shall deal briefly with the Respondents’ motions for non-disclosure that were made pursuant to section 87 of the IRPA. After holding an ex parte and in camera hearing of that motion, and a further teleconference hearing with counsel for both parties, I granted the Respondents’  [...]  [30] Pursuant to sections 87 and 87.1, and paragraph 83(1)(b), the Court may appoint a special advocate to represent the interests of the permanent resident or foreign national if the Court is of the opinion that considerations of fairness and natural justice so require.   [...]  The commodity in which such a service deals is secret and confidential information.

Hernandez Utrera v. Canada (Citizenship and Immigration) - 2007 FC 1212 - 2007-11-20

The Court must therefore show a great deal of deference because it is the Board’s responsibility to assess the testimony of the applicant and determine his credibility.   [...]  The statement, typical of the government's hollow human rights rhetoric, dismissed the report as dealing with "presumed violations that have been resolved or are in the process of being resolved."   [...]  The fact that the Board published these reasons simultaneously does not constitute a violation of procedural fairness or the principles of natural justice.

Knopf v. Canada (House of Commons) - 2006 FC 808 - 2006-06-26

The Committee has the exclusive jurisdiction, protected by parliamentary privilege, to deal, if at all, with information submitted to it during a parliamentary proceeding in any manner it deems appropriate.   [...]  [30] Alternatively, the Attorney General submits that the Committees of the House of Commons are free to develop policies and procedures for dealing with their internal workings, including policies on the dissemination of materials received from the public.   [...]  [35] The principles set out in the Constitution Act apply equally to section 17 of the Charter: Société des Acadiens du Nouveau-Brunswick Inc. v. Association of Parents for Fairness in Education, Grand Falls District 50 Branch, [1986] 1 S.C.R. 549 (Société des Acadiens) at pp. 574-575.

H. Lundbeck A/S v. Canada (Minister of Health) - 2003 FC 1145 - 2003-10-03

It may happen that a drug will be reimbursed despite the absence of NOC, but only when a great number of clinical trials have taken place and a great deal of evidence supports its off-label use.   [...]  (3) Sous réserve du paragraphe (4), la personne qui soumet une liste de brevets doit le faire au moment du dépôt de la demande d'avis de conformité.   [...]  Older people are more subject to a host of diseases, including diseases related to dementia, Alzheimer and CVD. That fact alone is not sufficient to show infringement of patent '368, which deals with the treatment of CVD, dementia and Alzheimer, not depression.

Clarke v. Canada - 2000-03-31

At the end of September, 1987 Revenue Canada and the company entered into an agreement to deal with the remittances due, but not paid since the strike began.   [...]  While the Rules are silent on the point, in fairness a Notice to Admit should be served more than twenty days in advance of a hearing, if at all possible.   [...]  In that event the presiding judge, in light of Rule 3,7 should exercise his or her discretion to deal with situations not specifically provided for under Rules 255 and 256.

Nunatukavut Community Council Inc. v. Canada (Attorney General) - 2015 FC 981 - 2015-08-18

If comments were received, then the RA would give them full and fair consideration and provide a written response.   [...]  DFO stated that it would give full and fair consideration to the comments and respond in writing.   [...]  [293] The JRP made a significance determination in the next section of its report dealing with effects on fish assemblage.

Marin v. The Queen - 2022 TCC 49 - 2022-05-13

In that same case, the Supreme Court of Canada noted that the complexity of certain provisions of the Act should prompt the courts to place particular emphasis on the textual interpretation so as to ensure the consistency, predictability and fairness required for taxpayers (Trustco Mortgage, at sections 11 and 12).   [...]  The same conclusion applies to the interpretation to be given to subsection 9(1), which deals with the computation of income from a property and provides that a taxpayer's income from a property "for a taxation year . . . is the taxpayer's profit from that business or property for the year."   [...]  [53] In addition, the appellant submits that the preposition "pour" [for] (before the word "année" [year]) means "le moment où quelque chose doit se faire" [the time when something should happen] and is synonymous with "pendant" [during], "au cours de" [in the course of], "à l'égard de" [with respect to] and "quant à"

Key First Nation v. Lavallee - 2021 FCA 123 - 2021-06-23

In fairness to the judge, however, it does not appear that these factors were brought to the Court’s attention.   [...]  to challenge an election as, in “very particular circumstances”, the band itself established, in the evidence, “a direct interest in ensuring that its elections are conducted in accordance with the Act, and that any decision to remove an elected member from the Band Council is made in a fair and proper way” (paras. 32-33).   [...]  Nor should it be forgotten that the band council is under an obligation, sometimes characterized as being fiduciary in nature, in dealing with band funds and the band membership (Buffalo v. Canada (Minister of Indian Affairs and Northern Development), 2002 FCT 1299, 226 F.T.R. 65 at para. 11; Cottrell v. Chippewas of Rama