11,309 result(s)
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1,026.
Romar v. Canada - 2009 FCA 48 - 2009-02-19
Federal Court of Appeal Decisions[6] Considering my findings on the issue of the applicable GAAP, it will not be necessary to deal extensively with the corollary issues. [...] [33] It seems fairly clear to me that these provisions do not specifically deal with the manner in which transactions subject to deferred long-term payments and to spiralling inflation, which, I would add, is anticipated to be more than 200%, are to be reported in the financial statements of Canadian partnerships. [...] In its absence, occasional examples may be encountered of delayed payment amounts being recorded of face value rather than fair value.
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1,027.
Public Service Alliance of Canada v. Canada (Attorney General) - 2020 FC 481 - 2020-04-03
Federal Court DecisionsIf the decision could be judicially reviewed, the issues would be whether the decision is reasonable and/or procedurally fair. [...] (i) a provision of a statute or regulation, or of a direction or other instrument made or issued by the employer, that deals with terms and conditions of employment, or [...] VII. Whether ESDC’s Decision is Reasonable or Procedurally Fair Need Not be Addressed
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1,028.
Natt v. Canada (Citizenship and Immigration) - 2009 FC 238 - 2009-03-04
Federal Court Decisions[11] While the applicant raises three issues in this application, the Court only needs to deal with one issue: [...] [14] Issues relating to natural justice and procedural fairness will be reviewed on a correctness standard. [...] [19] The Court does not need to deal with any of the points raised above.
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1,029.
Zelinski v. The Queen - 2001-11-20
Tax Court of Canada Judgmentsiii) the fair market value of the property at the time of the transfer; [...] He relies on R. v. Dial Drug Stores Ltd.,[2] a decision dealing with evidence in the context of a criminal proceeding, for the proposition that the Appellant is entitled to have the assessment vacated by reason of the conduct of the officers. [...] The merit of that objection will be a matter for the trial judge to deal with, if and when the evidence is tendered.
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1,030.
Mehrabani v. Canada (Minister of Citizenship and Immigration) - 2000-03-02
Federal Court DecisionsSubj has not displayed a great deal of initiative or motivation to prepare himself for new life in CDA. Fairly passive. [...] Paragraph 5 of his affidavit deals with personal suitability and reads: [...] I noted in this respect that he has been fairly passive, relying on limited information from friends.
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1,031.
Katoch v. Canada (Attorney General) - 2024 FC 744 - 2024-05-15
Federal Court DecisionsCFIA’s Policy, the Code, the Regulations and the collective agreement between the Institute and the CFIA. The Applicant also claimed that the investigator failed to “act fairly and in accordance with the rules of natural justice” and to conduct the investigation in a “fair, balanced, unbiased or otherwise appropriate way”. [...] (i) a provision of a statute or regulation, or of a direction or other instrument made or issued by the employer, that deals with terms and conditions of employment, or [...] Although the alternative administrative procedure need not be equivalent or provide a better remedy, it must deal “meaningfully and effectively with the substance of the employee’s grievance”.
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1,032.
N.M. Paterson & Sons Ltd. v. The St. Lawrence Seaway Management Corp. - 2004 FC 627 - 2004-04-28
Federal Court Decisions[13] As for question 25, it deals in fact with three sub-questions which are: [...] I am of the view that all those factual elements render question 26 a fair and relevant question. [...] [21] Question 28 deals with two sub-questions which read: 28(1) The fleet is assumed to be worth $15 million.
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1,033.
Universal Graphics Ltd. v. Canada - 1997-08-18
Federal Court DecisionsIt may be that Lord Diplock's broader formation of the rule, with two separate and alternative branches, requiring either intentional and contumelious default or inexcusable delay giving rise to a substantial risk that a fair trial will not be possible (page 259) is now the more relevant as it allows more freedom to deal [...] They are far too lenient to deal effectively with excessive delays. Moreover, they then breed excessive further delays and costs in their application." [...] [1]The passage to which Lord Justice Evans refers deals with the power to strike out under O.25, r. 1:
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1,034.
Opee v. Canada (Citizenship and Immigration) - 2022 FC 1636 - 2022-11-28
Federal Court Decisions[47] I am also satisfied the RPD complies with RPD Rules and duty of fairness. [...] [55] I have decided to deal with the application on the merits, and that it will be dismissed. [...] [57] It is not necessary to deal with this issue because judicial review will be dismissed.
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1,035.
Ayangma v. Canada (Attorney General) - 2010 FC 1194 - 2010-11-26
Federal Court Decisionsv. breaching the principles of procedural fairness and natural justice, by failing to conduct a thorough, fair and neutral investigation and analysis of his complaints. [...] Commission to deal with complaint 41. (1) Subject to section 40, the Commission shall deal with any complaint filed with it unless in respect of that complaint it appears to the Commission that [...] E. Did the Commission breach the principles of procedural fairness and natural justice by failing to conduct a thorough, fair and neutral investigation and analysis of his various complaints?
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1,036.
Canadian National Railway Company v. Canadian Transportation Agency Respondent - 2008 FCA 363 - 2008-11-24
Federal Court of Appeal DecisionsWhether in making the Interim Decision, the Agency failed to act in accordance with the principles of procedural fairness or natural justice [...] Procedural Fairness [62] The railways argued that the Interim Decision must be struck down because it was made without input from them and, as such, there was an absence of procedural fairness. [...] Procedural fairness in relation to that part of the process was addressed by the consultation initiative that commenced in mid-October of 2007.
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1,037.
Coady v. The Queen - 2006 TCC 153 - 2006-03-15
Tax Court of Canada JudgmentsThe land presently has cultivated Christmas trees with a fair value of approximately $40 - $50,000.00. [...] No reference was made by the Appellant to the fair market value of the "Christmas trees" in the course of his testimony in-chief, and furthermore, with respect to the "fair market value" provided to the accountant, he stated: [...] I told him all about the land deal and what had happened and the monies involved and that was it.
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1,038.
Vescio v. The Queen - 2007 TCC 690 - 2007-11-13
Tax Court of Canada Judgments[5] The Applicant retained the services of Joseph Perconti of Perconti Bookkeeping Services Ltd. (“Perconti”) to prepare his T1 tax returns and to deal with any correspondence. [...] [27] From an examination of the evidence, it appears that officials of the CRA were acting in an unusual, uncooperative and misleading way in their dealings with Domenico. [...] Information Circular No. 92-2 refers to the Fairness Legislation and provides as follows:
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1,039.
Kaul v. The Queen - 2019 TCC 17 - 2019-01-18
Tax Court of Canada Judgments[69] However before dealing with the above questions, the fundamental one of which relates to the fair market value, I must deal with the Appellants’ suggestion that there are four significant differences between this case and the Nash and Klotz cases: [...] CVI and the taxpayers were dealing with each other at arm's length. There was no compulsion. [...] b) Art Assessed at Fair Market Value? [79] In dealing with the key question of the fair market value of the art, the whole matter comes down to the credibility of the participant experts and their evidence.
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1,040.
General Electric Capital Canada Inc. v. The Queen - 2010 TCC 490 - 2010-10-15
Tax Court of Canada JudgmentsObviously, the court has a fairly broad discretion with respect to costs, but that discretion must be exercised on proper principles and not capriciously. [...] It is a fairly high standard. What are the exceptional circumstances? [...] [30] I note that only three of the factors listed in subsection 147(3) of the Rules deal with the conduct of the parties;[13] the other six factors deal specifically with the circumstances of the case.
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1,041.
Thamotharem v. Canada (Minister of Citizenship and Immigration) - 2006 FC 16 - 2006-01-06
Federal Court DecisionsCertain powers of the Board are set out in sections 162 to 169; these powers apply to all Divisions of the IRB. Under subsection 162(2), the Board is required to deal with all proceedings before it "as informally and quickly as the circumstances and the considerations of fairness and natural justice permit". [...] 162(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. [...] [112] Guideline 7, unlike guidelines that deal with general policy considerations applicable to substantive decisions, deals essentially with procedure in the conduct of the hearing.
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1,042.
Priest v. Canada (Attorney General) - 2022 FC 1598 - 2022-11-22
Federal Court DecisionsWas there a breach of procedural fairness? i. Is the Individual Feedback process procedurally fair? [...] Was the Individual Feedback process conducted in a procedurally fair manner? [...] He says that the Individual Feedback decision must be overturned because his manager did not deal with his essential claim.
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1,043.
Astral Media Radio Inc. v. Society of Composers, Authors and Music Publishers of Canada - 2008 FC 1198 - 2008-10-24
Federal Court DecisionsAs to compensations in kind, paragraph 2(a), which provide that goods and services are valued at their fair market value, is sufficient to deal fairly with all the other concerns raised in this respect. [...] This action deals with the revenue radio stations receive directly from advertisers. [...] Mr. Young’s affidavit deals primarily with the ways in which radio stations earn advertisement revenue and the types of contracts into which they enter.
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1,044.
Pliskow v. The Queen - 2013 TCC 283 - 2013-08-23
Tax Court of Canada Judgments2. the transferor and transferee must have been dealing at arm’s length or not have been spouses or common-law partners; [...] Under section 325, a transferee of property will be liable to the CRA to the extent that the fair market value of the consideration given for the property falls short of the fair market value of the property. [...] The Minister also assumed the fair market value of the consideration given for the transfer of her husband’s interest was $2.00.
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1,045.
Clive Tregaskiss Investment Inc. v. The Queen - 2003 TCC 398 - 2003-06-10
Tax Court of Canada JudgmentsThe parties dispute the fair market value of the property on August 1, 1998. [...] [4] To deal with these two questions, it is necessary to consider questions 112 to 116 and the responses to them in full. [...] The paragraphs dealing with the issue of solicitor-client privilege read as follows:
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1,046.
Budget Steel Ltd. v. Seaspan 175 (The) - 2003 FCT 390 - 2003-04-01
Federal Court Decisions68] While fair and orderly procedure is essential, so is reaching a correct result on the merits. [...] The Court decided that fairness and justice required that the case be re-opened at the trial level. [...] [19] The Plaintiff refers to a number of cases, in various courts, dealing with applications for default judgment and setting aside default judgments and several cases in this Court dealing peripherally with extensions of time for filing a defence.
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1,047.
Loates v. Canada - 2016 FCA 47 - 2016-02-09
Federal Court of Appeal Decisions(c) a person with whom the person was not dealing at arm’s length, c) une personne avec laquelle elle avait un lien de dépendance, [...] (i) the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and [...] A person with whom the transferor was not dealing at arm’s length. 4) The fair market value of the property transferred must exceed the fair market value of the consideration given by the transferee.
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1,048.
Brown v. The Queen - 2001-11-15
Tax Court of Canada Judgmentsd) Did ASC and the Partnership deal with each other at arm's length and if not, then for the purposes of subsections 69(1) and (2) of the Act, what was the fair market value of the computer programs as at December 31, 1993? [...] [72] In the Minister's view, ASC and the CEG Partnership were not dealing at arm's length when the Partnership acquired the computer programs from ASC and the Partnership did not acquire computer programs at fair market value. [...] d) The Partnership and ASC did not deal at arm's length. The price the Partnership purported to pay for the computer programs was greater than the fair market value of the computer programs.
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1,049.
Russo v. Canada (Transport) - 2011 FC 764 - 2011-06-23
Federal Court DecisionsWe do not concur with the applicant’s probation officer’s statement that Mr. Russo shows a great deal of respect toward the criminal justice system. [...] The Minister’s Duty of Fairness Was Minimal [41] The Respondent argues that the Minister’s duty of fairness was minimal in the instant case for two reasons. [...] 11 There are a surprising number of cases dealing with persons employed at airport facilities and security clearance issues.
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1,050.
Brass v. Canada - 2011 FC 1102 - 2011-09-30
Federal Court Decisions• 7) the impact on the fairness, both actual and perceived, of the processes of the Court. [...] • [87] Most significant is the final two factors listed above: both speak to fairness. [...] The law then says that in fairness and consistency, it must be entirely waived.