11,309 result(s)
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1,051.
Emory v. The Queen - 2010 TCC 71 - 2010-02-04
Tax Court of Canada Judgments[9] The respondent suggests that they were not dealing at arm’s length. [...] The shares have a fair market value of $100,000 but have only a nominal paid-up capital and adjusted cost base. [...] For instance, the individual could transfer the subject shares to a holding corporation (Holdco) in exchange for a debt equal to the fair market value of the shares.
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1,052.
Joseph v. Dzawada’enuxw (Tsawataineuk) First Nation - 2013 FC 974 - 2013-09-24
Federal Court Decisions[24] On procedural fairness, the respondents argue the procedural irregularities did not amount to a breach of fairness. [...] I remain seized to deal with these matters and any other remaining matters. [...] [68] Because of my finding on Issue 4, I need not deal with Issues 2 and 3.
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1,053.
Mahjoub (Re) - 2013 FC 1097 - 2013-10-25
Federal Court DecisionsThe act of designating certain judges of the Court to deal with Division 9 matters cannot in and of itself be viewed as affecting judicial independence. [...] [54] It was open to Parliament to provide as it did and require the designation of certain judges to deal with Division 9 matters. [...] To find otherwise would violate the named person’s right to a fair trial.
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1,054.
Chambers v. Canada (Transport) - 2017 FC 698 - 2017-07-18
Federal Court DecisionsA. Was the Minister’s decision procedurally fair? B. Was the Minister’s decision reasonable? [...] Once all of the information is gathered, the Advisory Board meets to deal with multiple files and on each file makes a recommendation to the Minister to either cancel or refuse the applicant’s security clearance. [...] [37] I will not deal with the issue of whether the decision was reasonable as this particular breach of procedural fairness is such that the matter should be re-determined.
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1,055.
Mahroozadeh v. Canada (Minister of Citizenship and Immigration) - 2002 FCT 425 - 2002-04-12
Federal Court DecisionsIn Haghighi, supra, an immigration officer, when dealing with an H & C application, requested and received a risk assessment from a PCDO. That is not the situation in the present case. [...] I do not agree that there has been a breach of the duty of procedural fairness. [...] The PCDO referred to IRN33937.FE, a document dealing with Iran which was dated March 3, 2000.
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1,056.
Canada (Public Safety and Emergency Preparedness) v. XY - 2022 FCA 113 - 2022-06-13
Federal Court of Appeal DecisionsThe Federal Court further found that XY had not been provided with the requisite degree of procedural fairness in the section 44 process, and his application for judicial review was accordingly allowed. [...] Rather than engage with the certified question, the Minister’s memorandum deals with the issues that actually formed the basis of the Federal Court’s decision: the content of the duty of procedural fairness in this case, and the scope of the discretion conferred on CBSA personnel to consider the personal circumstances of [...] [13] In support of this approach, the Minister observes that on an appeal such as this, this Court is not confined to dealing with the question or questions that have been certified by the Federal Court, and it is open to this Court to address any issue in the appeal.
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1,057.
Waugh v. Canada - 2008 FCA 152 - 2008-04-22
Federal Court of Appeal DecisionsThe first amount is the amount, if any, by which the fair market value of the transferred property at the time of the transfer exceeds the fair market value, at that time, of the consideration that has been given by the transferee to the transferor for the property. [...] (c) a person with whom the person was not dealing at arm’s length, the following rules apply: [...] (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
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1,058.
Rainy River First Nations v. Bombay - 2022 FC 1434 - 2022-10-20
Federal Court Decisionsa. Did the Applicant waive its right to raise a breach of procedural fairness before this Court? [...] The focus of the reviewing court is focused on whether the process was fair, bearing in mind the duty of procedural fairness is variable, flexible and context-specific: Vavilov at paragraph 77. [...] [47] The exhibits in Ms. Baker’s Affidavit that deal with notes from the hearing are double hearsay, which is a violation of Rule 81.
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1,059.
Dobson v. Canada (Attorney General) - 2007 FC 565 - 2007-05-29
Federal Court DecisionsThese provisions were enacted to administer the tax system more fairly, to use the words of Justice Paul Rouleau in Kaiser v. Minister of National Revenue (1995), 95 DTC 5187 at page 5188, “by allowing for the application of common sense in dealing with taxpayers who, because of personal misfortune or circumstances beyond [...] [20] Before dealing with Mr. Dobson’s arguments, a few preliminary matters must be disposed of. [...] The first decision was in respect of Mr. Dobson’s first fairness request.
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1,060.
Moussa v. Canada (Public Service Commission) - 2007 FC 884 - 2007-09-05
Federal Court DecisionsThe CHRC refused to deal with his complaint on the basis that it could properly be dealt with by a procedure provided for under another Act of Parliament. [...] I do not see how the investigator could be criticized in terms of fairness by coming to this conclusion. [...] As indicated, the selection of witnesses and the lack of cross-examination do not evidence bias or lack of fairness.
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1,061.
Canada (Attorney General) v. Public Service Alliance of Canada - 2005 FCA 413 - 2005-12-12
Federal Court of Appeal DecisionsWe know that this new complaint deals with certain events which go back several years. [...] [8] On May 3, 2004, the Commission dismissed the complaint on the ground that it was not to deal with it under paragraph 41(1)(e) of the Act. The Commission’s decision reads as follows: [...] After examining this information, the Commission decided not to deal with the complaint because: it pertains to acts which occurred more than one year before the complaint was filed.
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1,062.
De Vega v. Canada (Minister of Citizenship and Immigration) - 1998-12-16
Federal Court DecisionsAgain there is no reference to the long vacation, or "summer recess" as it is now called, in Rule 6, which deals with the computation of time. [...] Federal Court Rule 404, dealing with the liability of a solicitor for costs and the opportunity to be heard on the point, is not inconsistent with Immigration Rule 22. [...] Thus the portion of each of the 15 October 1998 Orders, dealing with costs, is vacated as a result of a matter which was accidently overlooked.
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1,063.
Fabian v. Canada (Minister of Citizenship and Immigration) - 2003 FC 1527 - 2003-12-30
Federal Court Decisions11. In this case, the new evidence was not of sufficient importance or probative value that the duty of fairness required the PCDO to deal with it expressly in her reasons. [...] There is nothing to suggest that the Minister's Delegate left material considerations out of account or dealing with rehabilitation. [...] In dealing with forged passports, he could be assisting terrorists and other criminals to enter Canada.
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1,064.
Fafard v. Canadian National Railway Company - 2003 FCA 243 - 2003-06-03
Federal Court of Appeal DecisionsIt deals with the case where an owner of land adjoining a railway line wants a suitable crossing constructed across the track in order to access the property. [...] If Parliament had intended section 16 to apply to applications under sections 102 and 103, which deal with private crossings, it would have said so, as it did in subsection 101(4), which deals with public crossings. [...] [26] In light of this conclusion, it is not necessary to rule on the Agency’s jurisdiction to deal with safety issues.
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1,065.
François v. Canada (Attorney General) - 2017 FC 154 - 2017-02-08
Federal Court DecisionsFrançois had been aggrieved due to a breach in procedural fairness during the AR process. [...] 29.11 The Chief of the Defence Staff is the final authority in the grievance process and shall deal with all matters as informally and expeditiously as the circumstances and the considerations of fairness permit. [...] However, this infringement of the duty of fairness has been repaired through the CAF grievance process.
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1,066.
Fillion v. The Queen - 2002-12-06
Tax Court of Canada Judgments[36] Subsection 103(1.1) of the Act applies to the members of a partnership who are not dealing with each other at arm's length. [...] While evidence of intention may be used by the Courts on occasion to clarify dealings, it is rarely determinative. [...] (ii) to a person with whom the taxpayer was dealing at arm's length of any property that is
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1,067.
Canada v. Harris - 2000-06-02
Federal Court of Appeal DecisionsCES, a group he found to be concerned with "fair taxation."[20] Accordingly, Muldoon J. wondered "what more can be expected of the plaintiff in order to satisfy the second criterion?" [...] The institution of Commissioners equipped with broad powers and an extensive discretion to deal with particular cases does not exist here. [...] He is a member of an organization that seeks to ensure the fair administration of the taxation system.
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1,068.
Zaytoun v. Canada (Canadian Food Inspection Agency) - 2008 FC 502 - 2008-04-17
Federal Court DecisionsThe decision to conduct interviews and administer a written examination for related spouses on subsequent days tainted the hiring process and breached the Agency’s values of fairness and competency. [...] And the nature of his approach to this issue in his Decision suggests to me that he was not dealing with particular facts or evidence on this issue but was drawing upon his personal intuition as a person and a lawyer. [...] It may be that the Reviewer did have experience that was pertinent to the kind of problem he was dealing with here concerning spousal behaviour and perceptions of fairness but, if so, it is not revealed on the record.
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1,069.
Canada (Citizenship and Immigration) v. Huruglica - 2016 FCA 93 - 2016-03-29
Federal Court of Appeal Decisions[11] First, after a brief summary of some of the provisions dealing with the RPD and the RAD, the RAD concluded that: [...] (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. [...] [54] The IRPA creates two distinct divisions of the IRB to deal with refugee claims.
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1,070.
Couchiching First Nation v. Canada (Attorney General) - 2012 FC 772 - 2012-06-18
Federal Court Decisions[3] Given my conclusion with respect to the main application it is unnecessary to deal with the Applicant’s Motion to Strike the Respondent’s Record. [...] This resulted in a breach of procedural fairness that on its own warrants intervention by this Court. [...] [33] Given my findings that the Adjudicator applied the incorrect legal test and breached procedural fairness in failing to hear the issue of the cause for dismissal, it is unnecessary for me to deal with the correct interpretation of the CFN Personnel Policy.
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1,071.
Hernandez Aguilar v. Canada (Citizenship and Immigration) - 2012 FC 561 - 2012-05-09
Federal Court Decisions[9] In dealing with this preliminary issue, the RPD held that the principal applicant had provided contradictory information. [...] [10] After reviewing the facts and dealing with the preliminary issues, the RPD concluded that the applicants were not credible on the basis of their late filing of documents that should have been filed on June 1, 2011. [...] Did the RPD breach procedural fairness by refusing to adjourn the hearing?
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1,072.
Canada (Health) v. Glaxosmithkline Biologicals S.A. - 2021 FCA 71 - 2021-04-14
Federal Court of Appeal DecisionsIt does not include anything specific about Chapter 20 of CETA dealing with intellectual property. [...] [104] What the Minister expressly referred to as evidencing the intention of the legislator (here the Governor in Council) is the section of the RIAS dealing with patent eligibility which deals more specifically with the issue before her. [...] 3. Le présent accord ne crée aucune obligation en ce qui concerne la répartition des ressources entre les moyens de faire respecter les droits de propriété intellectuelle et les moyens de faire respecter le droit en général.
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1,073.
Robertson v. The Queen - 2015 TCC 219 - 2015-09-10
Tax Court of Canada Judgments(c) Procedural fairness; (d) Limitation and penalties; and (e) Section 15 of the Canadian Charter of Rights and Freedoms. [...] Mr. Sewell cannot expect to deal with property in the commercial mainstream on different terms than his fellow citizens. [...] Indians will enjoy no exemptions from taxation in respect of this property, and will be free to deal with it in the same manner as any other citizen.
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1,074.
Thibodeau v. Halifax International Airport Authority - 2019 FC 1149 - 2019-09-09
Federal Court DecisionsWe are now dealing only with the affidavits of July 15 and 19, 2019. C. Cross-examination on the July 15 and 19 affidavits [...] In addition, the passages cited by the applicant deal with the duty of confidentiality owed to the Commissioner and his staff. [...] The amount of $1,000 seems fair in the circumstances. ORDER in T-1510-17
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1,075.
Velcro Canada Inc. v. The Queen - 2012 TCC 273 - 2012-07-23
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. [...] 2. The Tariff was also never intended to be so paltry as to be insignificant and play a trivial role for litigants in dealing with their litigation. [...] This lump sum award is, in my view, a fair and reasonable reflection of what a costs award should be given the reasons that I enumerated above.