11,309 result(s)
-
10,501.
Del Zotto v. Canada (Minister of National Revenue) - 2005 FC 653 - 2005-05-09
Federal Court DecisionsThose requests were amplified by counsel's letter of February 8, 2000 which expressed the view that a full response to the requests for information "will provide a definitive answer as to all Revenue Canada dealings with Mr. DelZotto". [...] [...] b) soit dont la divulgation risquerait vraisemblablement de nuire aux activités destinées à faire respecter les lois fédérales ou provinciales ou au déroulement d'enquêtes licites, notamment :
-
10,502.
Cluett, Peabody Canada Inc. v. Effigi Inc. - 2005 FC 400 - 2005-03-23
Federal Court Decisions(2) L'emploi d'une marque de commerce crée de la confusion avec une autre marque de commerce lorsque l'emploi des deux marques de commerce dans la même région serait susceptible de faire conclure que les marchandises liées à ces marques de commerce sont fabriquées, vendues, données à bail ou louées, ou que les services liés [...] When dealing with famous or well-known marks, it may be more difficult to demonstrate that there is no likelihood of confusion, especially if the nature of the wares are similar.
-
10,503.
Kathirgamu v. Canada (Minister of Citizenship and Immigration) - 2005 FC 300 - 2005-02-25
Federal Court DecisionsFairness did not require the Board to put the inconsistency to her for comment before drawing its credibility conclusion. [...] [46] The applicant raised other issues, but I need not deal with those issues because of my finding with respect to the Board's credibility and implausibility findings.
-
10,504.
Turner v. Canada (Canada Customs and Revenue Agency) - 2004 FC 1558 - 2004-11-04
Federal Court DecisionsThis reasoning is not only reasonable, it is completely fair. [19] Finally, as to whether there was a breach of the rules of natural justice, there is no need to consider the standard of review since if there was in fact a breach the decision should be set aside. [...] I will deal with this question first. Absence of transcript [20] The parties agreed that the absence of a record is not in and of itself a breach of the rules of natural justice, since there is no right to recording expressly conferred by the Act (Scheuneman v. Canada (Attorney General) (T.D.), [2000] 2 F.C. 365, at paras.
-
10,505.
Barrette v. The Queen - 2004 TCC 437 - 2004-06-15
Tax Court of Canada JudgmentsAt the end of the 1980s, the real estate industry was healthy; the market was fairly brisk. [...] [30] It is my opinion that the remarks of Bowman J. essentially deal with the same principles as those applied in case law, where it is necessary to determine whether a property constitutes capital property or property that is part of the inventory to decide whether the gain resulting from the sale of this property is a
-
10,506.
IncoLimited v. The Queen - 2004 TCC 373 - 2004-05-31
Tax Court of Canada JudgmentsThe enactment of the statutory provisions in issue in this appeal was clearly intended to deal with this scenario and provide a process which would enable the taxpayer to appeal from a determination by the Minister of its losses notwithstanding that such a determination resulted in a nil assessment. [...] The system is fairly straightforward. The Minister, at the request of the taxpayer, is required to ascertain the taxpayer's losses to be different from those reported in a taxpayer's income tax return at which time if the taxpayer disagrees with the calculation of the losses reported, he has two alternatives.
-
10,507.
Meyer v. The Queen - 2004 TCC 199 - 2004-03-04
Tax Court of Canada JudgmentsThe attribution of the tax liability to each source is fairly straightforward since the allowable deductions in computing taxable income in the U.S. were non-source deductions. [...] I suspect the reference was intended to be to Article XXVI which I shall deal with later in these Reasons.
-
10,508.
Esco Corp. v. Quality Steel Foundries Ltd. - 2003 FC 993 - 2003-08-20
Federal Court DecisionsHe worked mostly on litigation files but spent about 20% of his time dealing with prosecution of patent applications. [...] XXII. With respect to the second question, I understand the law to be that colleagues of a tainted lawyer may still act in a file if they establish through clear and cogent evidence that a fair minded reasonably informed member of the public would not conclude that the confidential information imparted or presumed to have
-
10,509.
Khullar Au Gourmet International Ltd. v. The Queen - 2003 TCC 383 - 2003-06-03
Tax Court of Canada Judgments[8] I will now deal with the first issue. Subsection 286(1) of the Act imposes the obligation to keep books and records sufficient to enable the Minister to determine the person's liabilities, obligations and entitlements under Part IX. Should the necessary information be inadequate or unavailable, the Act stipulates under [...] [31] Counsel for the Appellants went to great length in portraying the Minister's assessment as a "travesty of justice",[15] referring not only to policy, but also to the Canadian Charter of Rights and Freedoms.[16] It has been frequently held that fairness and equity have nothing to do with tax law.[17]
-
10,510.
Mullen v. The Queen - 2003 TCC 195 - 2003-04-01
Tax Court of Canada JudgmentsI say at first blush because counsel for the Respondent quite fairly brought to my attention certain provisions of the Parentage and Maintenance Act and the Maintenance Enforcement Act (two Alberta statutes) which seem to favour the Appellant. [...] First, it is found in a section which deals with definitions. That suggests that its operation is limited to the act in which it is found.
-
10,511.
Auray-Blais v. The Queen - 2002-01-08
Tax Court of Canada JudgmentsSpecific data must be stated in the letters to the appellants and in the Reply so that a valid and fair debate may be conducted in Court. [...] Where two or more members of a partnership who are not dealing with each other at arm's length agree to share any income or loss of the partnership or any other amount in respect of any activity of the partnership that is relevant to the computation of the income or taxable income of those members and the share of any such
-
10,512.
Walback v. The Queen - 2001-10-18
Tax Court of Canada JudgmentsSuffice it to say that the Appellant wished to acquire Tuffin's 51% but no deal was reached and eventually Tuffin disposed of his 51% to another party. [...] He adds that Westport under his direction had never failed in respect to government taxes or requirements and was a fairly successful business.
-
10,513.
Mosier v. The Queen - 2001-10-10
Tax Court of Canada JudgmentsMorris v Kanssen was dealing with quite a different section which validated the acts of a director 'notwithstanding any defect that may afterwards be discovered in his appointment or qualification'. [...] Tests have been developed, refined and repeated in order to give the process the appearance of rationality and objectivity but ultimately the judge deciding the matter must apply his own concepts of common sense and fairness.
-
10,514.
Canada (Minister of National Revenue) v. Stickle - 2001 FCT 1019 - 2001-09-13
Federal Court Decisions[8] After dealing with those preliminary matters, evidence was adduced through eight witnesses. [...] [12] Finally, not only was the order which directed written argument express that no new evidence could be submitted, but fairness precludes having regard to documentary evidence obtained after the trial which has not been subjected to cross-examination and which, in any event, would not have been admissible at hearing as a
-
10,515.
Lafarge Canada Inc. c. La Reine - 2001 FCT 194 - 2001-03-16
Federal Court DecisionsThe appellant, therefore, would not have had recourse to the method of calculating FST according to the fair market value outlined in Memorandum ET 207. ... [...] the manufacturer or producer thereof for his own use, the sale price of the goods shall be deemed to be equal to the sale price that would have been reasonable in the circumstances if the goods had been sold, at the time of the appropriation, to a person with whom the manufacturer or producer was dealing at arm's length.
-
10,516.
Gustave v. Canada (Minister of Citizenship and Immigration) - 2000-10-27
Federal Court DecisionsThe time limit is an integral part of the determination procedure for the PDRCC class and thus is a statutory limitation on the authority of immigration officers to deal with applications under the PDRCC regulations. [...] (i) si l'intéressé présente une demande d'autorisation relative à la présentation d'une demande de contrôle judiciaire aux termes de la Loi sur la Cour fédérale ou notifie par écrit à un agent d'immigration son intention de le faire, jusqu'au prononcé du jugement sur la demande d'autorisation ou la demande de contrôle
-
10,517.
Wilson v. Canada - 2000-10-27
Federal Court Decisions408(2) Lorsque des parties sont tenues de payer des dépens les unes aux autres, l'officier taxateur peut en faire le rajustement par compensation. [...] Notwithstanding that concern, because the appropriateness of the procedure was not raised by the parties, I will deal with the merits of the Crown's motion.
-
10,518.
Nanne v. The Queen - 1999-12-10
Tax Court of Canada Judgments[7] IT-76R2, dealing with paragraph 212(1)(h) states in paragraph 2: [...] They were fair and frank in all of their testimony. Mr. Mikita described a similar conditioning routine to Mr. Nanne's. Each of their contracts also had "promotions" and good behaviour clauses of duties to which they adhered.
-
10,519.
Mclean v. Canada - 1999-03-26
Federal Court DecisionsIt has been suggested that Part I of the Crown Liability and Proceedings Act deals only with claims in tort.8 Upon review of Part I, it is difficult to envisage a matter relating to contracts being encompassed in the wording of any of its sections. [...] A similar outcome is found in Shiloff v. Canada25 where Justice Rothstein relied on Evans in concluding that a public servant had no redress by way of an action for damages in the Federal Court, even though the government institution had failed to assess fairly her performance as a post-doctoral fellow.
-
10,520.
Napa v. Abta Shipping Co. - 1998-11-20
Federal Court Decisions[57] Under this heading it should be noted that it is the part of the defendants" motion dealing with the proper forum which has unquestionably used up most of the time and energy of counsel for the plaintiffs, both in preparing their defence to the motion and at the hearing of it. [...] [62] Taking into account all the factors listed in Rule 400(3), and in particular the factors mentioned in Rule 400(3)(a), (c) and (g), it seems fair and reasonable to award the plaintiffs in each of the two cases concerned here their costs at the maximum of column V at Tariff B.
-
10,521.
Dumoulin v. M.N.R. - 1998-10-22
Tax Court of Canada JudgmentsAccording to the preliminary provision, the Code is also the foundation of all other laws dealing with matters to which the Code relates, although such laws may complement the Code or make exceptions to it. [...] The fact that he could speak before November 14, 1997, that he could make his own way to the reception desk at the rehabilitation centre to drop off his envelope in January 1998 and that he appeared before me alone on May 1, 1998, to contest the Minister’s motion also suggests that the effects of his CVA diminished fairly
-
10,522.
Groupe Tremca Inc. v. Techno-Bloc Inc. - 1998-07-03
Federal Court DecisionsI summarized it fairly a minute ago; correct? A. Yes. [22] By Ciccarello"s own admission, all this information was in the public domain in June 1993, when an action similar to this proceeding was brought against the defendant (the 1993 action, infra , paragraph 27). [...] [45] According to my reading of that judgment, the potential communication of confidential information by the client in his or her initial dealings with the solicitor is the basic factor to look for in assessing the possible existence of a conflict when the solicitor subsequently ends up acting against the client.
-
10,523.
Eli Lilly & Company v. Apotex Inc. - 1997-09-29
Federal Court of Appeal DecisionsThe court has a clear duty to deal with an application expeditiously. [...] As the regulations direct that such issues as may be adjudicated at this time must be addressed through such a process, this is a fairly clear indication that these issues must be of a limited or preliminary nature.
-
10,524.
Temple v. Via Rail Canada - 2009 FC 858 - 2009-09-09
Federal Court Decisions[82] That said, this Court in Professional Institute of the Public Service, above, has already decided that an applicant assumes “a fairly heavy burden” in establishing that the federal institution’s designation of a bilingual position “lacks objectivity” (paragraph 53). [...] While VIA and complainants have different viewpoints on the extent to which the SM on a given train otherwise deal with passengers, we accept the Corporation’s position that the incumbent is expected to deal extensively with passengers in a public relations’ capacity. [...] [...] Federal government offices and Crown corporations across the country must be able to deal with people in either French or English.
-
10,525.
Seesahai v. Via Rail Canada - 2009 FC 859 - 2009-09-09
Federal Court Decisions[84] That said, this Court in Professional Institute of the Public Service, above, has already decided that an applicant assumes “a fairly heavy burden” in establishing that the federal institution’s designation of a bilingual position “lacks objectivity” (paragraph 53). [...] While VIA and complainants have different viewpoints on the extent to which the SM on a given train otherwise deal with passengers, we accept the Corporation’s position that the incumbent is expected to deal extensively with passengers in a public relations’ capacity. [...] [...] Federal government offices and Crown corporations across the country must be able to deal with people in either French or English.