11,309 result(s)
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10,651.
Merck & Co. Inc. v. Canada (Health) - 2010 FC 1042 - 2010-10-22
Federal Court Decisions[20] As mentioned, the ‘965 patent deals with the combination of a topical carbonic anhydrase inhibitor (e.g., dorzolamide) with a topical beta-adrenergic antagonist (e.g., timolol). [...] A fair reading of the patent, including the many examples of co-formulation, would lead a skilled reader to conclude that co-formulation was achieved by routine measures.
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10,652.
Musleameen v. Canada (Citizenship and Immigration) - 2010 FC 232 - 2010-02-26
Federal Court DecisionsThe panel notes that a hospital closure would be a fairly significant event, as hospitals play vitally important roles in communities throughout the world, and would have been mentioned in the media had it occurred”. [...] While this quote deals with spousal abuse, the principle can reasonably be transferred to the case herein, in that the claimant has alleged that her father treated her, as the oldest female in the house, similar to the way a man would treat his wife if he were mistreating her.
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10,653.
Collard v. Betsiamites Innu Nation (Election Code) - 2009 FC 812 - 2009-08-11
Federal Court DecisionsOn the weekend of August 15, 2008, the applicant noticed a great deal of beer circulating in the community and suspected that bribes were being distributed for the elections. [...] appearance of conflict of interest and bias, the applicant submits that an informed person, viewing the matter realistically and practically and having thought the matter through, would think that it is more likely than not that the electoral officer, whether consciously or unconsciously, would be unable to decide fairly.
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10,654.
Gestion Forêt-Dale Inc. v. The Queen - 2009 TCC 255 - 2009-05-21
Tax Court of Canada Judgments[37] As a meticulous professional who had Gaston Roy's full confidence and with whom Gaston Roy had been dealing for several years, the accountant Marco Baril certainly explained to him how the connection between the companies concerned was established, namely, through the adoption of two resolutions providing for the [...] Moreover, the $115 subscription price for the 115,000 Class B voting shares of 9022‑3512 Québec Inc. did not reflect the fair market value of the shares.
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10,655.
Union of Canadian Correctional Officers v. Canada (Attorney General) - 2008 FC 542 - 2008-04-28
Federal Court DecisionsThe respondent submitted that subsequent jurisprudence held that “a narrower interpretation of imminent danger is called for and the right to refuse is primarily intended to deal with safety or health concerns which arise from day to day rather than a ‘last resort’ to bring existing disputes to a head” (William Gallivan v. [...] 128.(1) Sous réserve des autres dispositions du présent article, l’employé au travail peut refuser d’utiliser ou de faire fonctionner une machine ou une chose, de travailler dans un lieu ou d’accomplir une tâche s’il a des motifs raisonnables de croire que, selon le cas:
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10,656.
Budakh v. Canada (Public Safety and Emergency Preparedness) - 2008 FC 363 - 2008-03-18
Federal Court DecisionsThis phrasing is similar to the phrasing found in section 115 of the Act, dealing with the deportation of persons who have been granted refugee protection. [...] The dicta of the Supreme Court of Canada in Suresh v. Canada (Minister of Citizenship and Immigration), [2002] S.C.J. No. 3 [Suresh] is therefore applicable to this certification procedure; although there is no requirement for an oral hearing, the certification procedure requires that the Minister or a delegate act fairly,
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10,657.
Mrkalj v. The Queen - 2007 TCC 712 - 2007-07-11
Tax Court of Canada Judgments[9] I will now deal with the first issue raised by the Appellants. I believe it was their contention that their now deceased father should have been assessed rather than them. [...] I cannot guess what effect these explanations would have but find that Mr. Bronson’s calculations were fair and conservative.
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10,658.
Canadian Private Copying Collective v. Fuzion Technology Corp. - 2006 FC 1284 - 2006-10-25
Federal Court DecisionsA judge should not "lift the veil" simply because he believes it would be in the interest of "fairness" or of "justice". [...] However, unlike other statutes that deal with statutorily imposed charges such as taxes or duties (see for instance the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) s. 222) there is no provision for an assessment or a provision that the amount assessed is due upon receipt of the notice of assessment.
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10,659.
Canada (Minister of National Revenue) v. Redeemer Foundation - 2006 FCA 325 - 2006-10-10
Federal Court of Appeal DecisionsRelying on the decision of the Supreme Court of Canada in Housen v. Nikolaisen, 2002 SCC 33, [2002] 2 S.C.R. 235 (Housen), the Foundation says that this Court is not entitled to intervene except in the case of a palpable and overriding error, unless it is dealing with an extricable error of law. [...] It must be said, in fairness to the application judge, that the respondent did not put before him all of the relevant provisions.
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10,660.
Canada (National Revenue) v. The Greater Montréal Real Estate Board - 2006 FC 1069 - 2006-09-06
Federal Court Decisions[21] It is fairly clear that in enacting subsection 231.2(3) in 1986, Parliament intended to remedy to the various deficiencies identified by the Supreme Court of Canada in James Richardson & Sons, Ltd. v. Canada (Minister of National Revenue), [1984] 1 S.C.R. 614 [Richardson] and Canadian Bank of Commerce v. Canada [...] [56] It appears, at times, that a decision was indeed taken to audit each and every one of the real estate agents and brokers belonging to the GMREB, and thus that we are undeniably dealing with a genuine and serious investigation of these individuals.
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10,661.
Poulin v. Canada (Attorney General) - 2005 FC 1293 - 2005-09-20
Federal Court Decisionshear the matter and dispose of the application for judicial review at bar on the merits so as to permit a solution to the dispute that is fair and as prompt and economical as possible, regardless of the possibility that there may be internal remedies for challenging the administrative decisions disputed by the applicant. [...] Directive 090, dealing with the possession of computers with certain peripheral equipment in cells, is thus very important.
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10,662.
Vitek v. M.N.R. - 2005 TCC 338 - 2005-05-25
Tax Court of Canada Judgments1. In all my professional dealings as a musician and teacher with the HCA, the well being of each student and HCA will take precedence. [...] Q. I am just thinking these points, in terms of who the students belong to, where they can be taught and who they are appointed to, the particular teacher, these are fairly important points.
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10,663.
1863-4725 Québec Inc. c. La Reine - 2005 TCC 47 - 2005-01-17
Tax Court of Canada JudgmentsThere is no doubt that it is very difficult to understand and appreciate the Appellant's system, its accounting system and its system of dealing with transactions between it, 1863 and Mr. Prévost. [...] these errors and discrepancies made the auditor's task very time-consuming and difficult to ensure a reasonable assessment of 2415 and 1863 with respect to the net tax to be determined in accordance with the Act. I feel that Ms. Bourbeau was very competent, fair and patient when faced with the task of auditing this mess.
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10,664.
Association des Pilotes de Lignes Internationales v. Urbino - 2004 FC 1387 - 2004-11-04
Federal Court DecisionsLet me accept that in the sphere of the so-called quasi-judicial the rules of natural justice run, and that in the administrative or executive field there is a general duty of fairness. [...] Section 403.05 deals specifically with what is required in order for an individual to continue to exercise his AME privileges.
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10,665.
Watts v. The Queen - 2004 TCC 535 - 2004-08-19
Tax Court of Canada Judgments[26] There has been a fair amount written about the somewhat imprecise term "all or substantially all". [...] [11] I shall, however, deal briefly with the concept of "substantial completion".
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10,666.
Corriveau c. La Reine - 2004 TCC 550 - 2004-08-16
Tax Court of Canada JudgmentsThe appeal did not deal with this part of the decision. Furthermore, the Judges of the Federal Court of Appeal did not see fit to amend this passage. [...] The onus is on the Appellant to demonstrate that some documents were not considered at the time of the audit and that this failure to consider them has an impact on the fairness of the assessments made.
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10,667.
John Chandioux Experts Conseils Inc. v. Canada (Department of Public works and government services) - 2004 FCA 118 - 2004-03-23
Federal Court of Appeal Decisions[22] In Canada v. McNally Construction Inc., [2002] 4 F.C. 633, this Court concluded that since the incorporation of NAFTA, WTOA and AGP in federal legislation, the Tribunal had become the competent body to deal with challenges to procurement contracts falling within these agreements. [...] [20] First, in regulating the fairness and propriety of the procurement process in order to ensure compliance by government institutions with the relevant trade regime, the Tribunal is performing an exercise of considerable legal, factual and business complexity, in which it has extensive experience.
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10,668.
Molson Canada v. Anheuser Busch Inc. - 2003 FC 1286 - 2003-11-05
Federal Court DecisionsIt is submitted that the Registrar simply failed to deal with the issue of non-distinctiveness and that this constitutes an error in law. [...] 6.(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
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10,669.
P&D Investments Ltd. v. M.N.R. v. M.N.R. - 2003 TCC 697 - 2003-10-04
Tax Court of Canada JudgmentsHaving said that, it is also fair to say that where the parties genuinely choose a particular method of setting up their working arrangement, it is not for the Minister or this Court to disregard that choice. [...] [44] In this case, I find there was a great deal of control exercised over Lister by the Lavoies, from the hours he worked, both at the start and end of the day, through how he was paid, (although he could bid for better routes when they became available), to how he used the truck, staying off gravel roads and out of rural
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10,670.
Ecuyer v. Aéroports de Montréal - 2003 FCT 573 - 2003-05-13
Federal Court DecisionsToute personne doit être informée de toute collecte, utilisation ou communication de renseignements personnels qui la concernent et y consentir, à moins qu'il ne soit pas approprié de le faire. [...] [67] I conclude that the mandatory arbitration clauses such as s. 45(1) of the Ontario Labour Relations Act generally confer exclusive jurisdiction on labour tribunals to deal with all disputes between the parties arising from the collective agreement.
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10,671.
Canada (Minister of Citizenship and Immigration) v. Obodzinsky - 2002 FCT 943 - 2002-09-06
Federal Court DecisionsI think it is a fair inference that Parliament, not having done so, meant to adopt the interpretation in E.H. Price so that "proceedings" in section 32 include all legal processes in respect of a cause of action, whether court or otherwise, and in particular, all collection procedures under the Excise Tax Act and the Income [...] It was decided that a committee would be struck to deal with regulations to permit refusal of undesirables on security grounds.
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10,672.
Langhammer v. The Queen - 2000-11-29
Tax Court of Canada JudgmentsFirst, the terms "business" and "property" are broadly and loosely defined in s. 248(1) of the Income Tax Act. As a consequence the definitions on a fair reading can be construed in such a way as to overlap. [...] It is true that in all three cases the effect of the British Money-lenders Act, 1900 was under consideration, but in each of them the court concerned had, in addition, to deal with the subject of money-lending generally.
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10,673.
Abderrahman v. The Queen - 2000-09-18
Tax Court of Canada JudgmentsSince the Government of Quebec has conducted the audit and the regional objections directorate has revised its assessments to the following amounts, it seemed fair to us to make you the same settlement offer as the provincial government, namely the following amounts: [...] She said that she does not deal with banks, yet there was entered in evidence a bank certificate from the Société tunisienne des banques (Exhibit A-18).
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10,674.
Pepper King Ltd. v. Sunfresh Ltd. - 2000-09-07
Federal Court DecisionsHowever, as the point was fully argued I will deal with it briefly. (ii) Was Loblaws' use of the word "volcano" likely to cause confusion? [...] (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
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10,675.
Paquette v. The Queen - 2000-07-04
Tax Court of Canada JudgmentsMoldowan also says, dealing with the difference between classes 1 and 2, "while a quantum measurement of farming income is relevant, it is not alone decisive". [...] Although it was not contended that the appellants had no reasonable expectation of profit and the assessments were not based on this premise, I think it is a fair inference from all of the evidence that the appellants expected to earn a reasonable profit and that that expectation was justified.