11,309 result(s)
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10,376.
9118-5322 Québec inc. v. The Queen - 2018 TCC 96 - 2018-05-18
Tax Court of Canada JudgmentsMr. 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.
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10,377.
Cobalt Pharmaceuticals Company v. Bayer Inc. - 2015 FCA 116 - 2015-05-04
Federal Court of Appeal Decisions[86] To deal with this submission, it is necessary to look closely at the Federal Court’s reasons. [...] On a fair reading of paragraph 134 of the Federal Court’s reasons, the reference to 2 mg of drospirenone is a finding. [...] In light of my conclusion that Cobalt’s allegation of non-infringement is justified, I need not deal with this submission.
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10,378.
Norwegian Bunkers AS v. Boone Star Owners Inc. - 2014 FC 1200 - 2015-02-13
Federal Court DecisionsThe 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.
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10,379.
Selvarajah v. Canada (Citizenship and Immigration) - 2014 FC 769 - 2014-07-31
Federal Court DecisionsThe Applicant’s credibility is diminished by the fact that he apparently made no effort to deal with the repeated threats he allegedly received, despite working for an organization that may have been in a position to help. [...] The Respondent submits that these were two different pieces of evidence that were each fairly assessed by the Board. [...] The Board simply fails to deal with the s. 97(1)(a) aspect of the claim.
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10,380.
General Motors of Canada Limited v. Canada (National Revenue) - 2013 FC 1219 - 2013-12-05
Federal Court DecisionsThis 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.
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10,381.
Miceli-Riggins v. Canada (Attorney General) - 2013 FCA 158 - 2013-06-14
Federal Court of Appeal Decisions[8] At the time of the birth of the child in January 1997, the applicant was in “fair” health. [...] In the present case, the Court is dealing with the provision of benefits under complex social benefits legislation, a context many courts, including the Supreme Court, have considered to be special. [...] These include provisions dealing with credit-splitting upon separation, divorce or the dissolution of a common-law union, the assignment of the retirement pension between spouses and common-law partners, and survivors’ benefits.
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10,382.
Avocats sans frontières Québec v. Lawyers Without Borders, Inc. - 2013 FC 27 - 2013-01-14
Federal Court Decisions(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
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10,383.
Gecaj v. Canada (Citizenship and Immigration) - 2012 FC 1369 - 2012-11-27
Federal Court DecisionsWhile the judiciary is biased and plagued by delays, the RPD found that the state is taking steps to deal with the problem. [...] [33] The RPD also found that Kosovo is taking steps to deal with corruption, but arrived at this conclusion without conducting any meaningful analysis. [...] Even in Canada we have had fairly recent examples of fathers and brothers doing horrendous things to female family members who, from a male perspective, are seen to be disrespectful to their family honour.
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10,384.
Pinto Ponce v. Canada (Citizenship and Immigration) - 2012 FC 181 - 2012-02-08
Federal Court Decisions[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,
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10,385.
On-Line Finance & Leasing Corporation v. Canada - 2010 TCC 475 - 2010-09-21
Tax Court of Canada Judgments[16] At the beginning of the hearing, the Appellant attempted to introduce into evidence correspondence between the MFA and the Appellant relating to the negotiation stage of their lease program dealings. [...] 56 When there is no ambiguity in the wording of the document, the notion in Consolidated-Bathurst that the interpretation which produces a “fair result” or a “sensible commercial result” should be adopted is not determinative. [...] The Minister or the Court, as the case may be, should, in dealing with that later year, re-compute the non-capital loss balance available to be carried forward, and in doing so should correct the error in respect of the earlier year.
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10,386.
Singh v. Canada (Citizenship and Immigration) - 2010 FC 757 - 2010-07-19
Federal Court Decisions[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.
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10,387.
Apotex Inc. v. Merck & Co., Inc. - 2010 FC 287 - 2010-03-12
Federal Court DecisionsThe cases relied on by Apotex for this proposition deal with the calculation of damages where courts must consider the likelihood of future contingencies that might affect quantum (e.g., Athey v. Leonati, [1996] 3 S.C.R. 458; Les Laboratoires Servier, et al. v. Apotex Inc., et al., [2008] E.W.H.C. (Ch.) 2347). [...] It said that the supply agreement had been terminated and that Apotex’s proposal to deal directly with Delmar rendered Novopharm’s license invalid. [...] 92. Dans chaque province la législature pourra exclusivement faire des lois relatives aux matières tombant dans les catégories de sujets ci-dessous énumérés, savoir:
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10,388.
Hernandez Utrera v. Canada (Citizenship and Immigration) - 2007 FC 1212 - 2007-11-20
Federal Court DecisionsThe 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.
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10,389.
Raby c. La Reine - 2006 TCC 406 - 2006-08-23
Tax Court of Canada JudgmentsThe amounts in question exceeded the fair market value of the partnership shares upon disposition. [...] · Although each of the projects deals with a fundamentally different subject, the documentation supplied is, in all three cases, identical in every way and not in the least bit relevant to the subject of the project in which the partners invested funds. [...] [45] The definition of "limited partner" is found in subsection 96(2.4) of the Act. Paragraph 96(2.4)(b) of the Act provides that a taxpayer will be considered a "limited partner" at a particular time if, at that time or within three years of that time, the taxpayer or a person with whom the taxpayer does not deal at arm's
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10,390.
Knopf v. Canada (House of Commons) - 2006 FC 808 - 2006-06-26
Federal Court DecisionsThe 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.
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10,391.
Sogi v. Canada (Minister of Citizenship and Immigration) - 2003 FC 1429 - 2003-12-08
Federal Court DecisionsThat issue I deal with first. [14] I then turn to the issues raised as grounds for judicial review, after considering the appropriate standard of review. [...] Disclosure is, of course, an element of fair process. Yet here Parliament has limited disclosure by imposing the duty to "ensure the confidentiality of the information . . . and . . . other evidence that may be provided if in the opinion of the judge [or the hearing officer], its disclosure would be injurious to national [...] This Court is charged under several acts of Parliament with reviewing information relied upon in relation to security matters in a variety of contexts and it is anticipated that a designated judge of the Court will have developed expertise in dealing with such matters.
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10,392.
H. Lundbeck A/S v. Canada (Minister of Health) - 2003 FC 1145 - 2003-10-03
Federal Court DecisionsIt 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.
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10,393.
Offshore Logistics Inc. v. Halifax Longshoremen'S Association, Local 269 - 2000-07-17
Federal Court of Appeal DecisionsThe Board Order was made under section 34 of the Canada Labour Code R.S.C. 1985, c.L-2, a provision dealing with labour relations in the longshoring industry. [...] Parliament appears to have concluded that the rights and interests of the parties to a fair hearing are not affected when, due to a refusal by a member to continue, the chairman continues alone. [...] [38] In the circumstances here, there was no obligation on the Board, upon subsection 88(3) being engaged by the refusal of Mr. Tobin to continue, to notify the parties that the chairman would proceed to deal with the matter alone.
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10,394.
Clarke v. Canada - 2000-03-31
Federal Court DecisionsAt 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.
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10,395.
Hawkins v. M.V. "Margaret Elizabeth No. 1" - 1997-06-10
Federal Court DecisionsI will deal later with the defendants' third party claim for indemnity or contribution from the owner and operator of the wharf. [...] There cannot be complete or perfect compensation; an award must be moderate and fair to both parties. [...] This shortened length is contemplated by the CSA Standard which deal specifically with maximum overall lengths.
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10,396.
Nunatukavut Community Council Inc. v. Canada (Attorney General) - 2015 FC 981 - 2015-08-18
Federal Court DecisionsIf 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.
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10,397.
Félix v. The King - 2023 TCC 5 - 2023-01-18
Tax Court of Canada Judgments(a) may prejudice or delay the fair hearing of the appeal; (b) is scandalous, frivolous or vexatious; [...] A motion to strike must not be taken lightly—it is “a valuable housekeeping measure essential to effective and fair litigation” and “unclutters the proceedings, weeding out the hopeless claims and ensuring that those that have some chance of success go on to trial” (para. 19). [...] or prosecution of an offence under section 239 of the Act, the issue for the particular court dealing with the prosecution of the offence under section 239 of the Act, will be whether the predominant purpose of the exercise of such powers was to gather information or documents for such investigation or prosecution.
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10,398.
Marin v. The Queen - 2022 TCC 49 - 2022-05-13
Tax Court of Canada JudgmentsIn 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"
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10,399.
Church of Atheism of Central Canada v. Canada (National Revenue) - 2021 FCA 207 - 2021-10-25
Federal Court of Appeal DecisionsAt paragraphs 30 and 31 of the Appellant’s Representations on Costs, it was submitted that assessment of costs should be fair and equitable and that “[t]he court should also consider the financial capacity of the respective parties” and that “[i]f the parties cannot find an amicable agreement and if the court does not [...] As was explained in that case, the idea that costs awards can be used as a powerful tool for ensuring that the justice system functions fairly and efficiently was not a novel one. [...] 12. Dealing with the question of unsigned documents, the document which is required to be signed is the document which is filed.
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10,400.
Key First Nation v. Lavallee - 2021 FCA 123 - 2021-06-23
Federal Court of Appeal DecisionsIn 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