11,309 result(s)
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10,776.
Bibby v. The Queen - 2009 TCC 588 - 2009-11-13
Tax Court of Canada Judgments[14] The appellant also relied on several other cases dealing with the deductibility by employers of remuneration which was accrued but not paid, generally for reasons relating to the employer’s ability to pay. [...] If the shareholder rents in his or her capacity as a landlord and charges a fair rental value for the building, the shareholder is taxable on the rental income.
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10,777.
Pontarini v. The Queen - 2009 TCC 395 - 2009-08-10
Tax Court of Canada JudgmentsIn essence Dr. Pohlman concluded Dr. Pontarini was not ill in any clinical sense of the term and, while he did not suffer any clinical personality disorders, he did have a difficult personality in many respects which caused him to want to be looked up to and respected, created difficulties in his dealings with other people, [...] He did not feel it was a fair assessment of the services he provided in good faith since other doctors would have been paid in full for the same services.
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10,778.
Fotherby v. The Queen - 2008 TCC 343 - 2008-06-11
Tax Court of Canada Judgments[4] The Appellant expressed a great deal of frustration with respect to the original audit and how she was treated by the auditor. [...] However, there may be situations where fairness would require that no onus be placed on a taxpayer to rebut a specific factual assumption made by the Crown.
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10,779.
Shephard v. Canada (Citizenship and Immigration) - 2008 FC 379 - 2008-03-26
Federal Court Decisions232. Il est sursis à la mesure de renvoi dès le moment où le ministère avise l’intéressé aux termes du paragraphe 160(3) qu’il peut faire une demande de protection au titre du paragraphe 112(1) de la Loi. Le sursis s’applique jusqu’au premier en date des événements suivants : [...] [54] In that question, the applicant refers to article 3 of the Convention against Torture, which deals with the expulsion of an individual.
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10,780.
Canada v. Nisker - 2008 FCA 37 - 2008-01-31
Federal Court of Appeal DecisionsAlors lors de cette rencontre avec lui seul, il se posait encore la question, est-ce que vraiment il aurait dû faire la transaction personnellement, s’impliquer personnellement et est-ce qu’il n’aurait pas été mieux d’aller plus avant dans le dossier. [...] Nisker and Freund, they attended the closing where the Deed of Sale was signed, they discussed the deal with Messrs.
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10,781.
Dempsey v. M.N.R. - 2007 TCC 362 - 2007-09-13
Tax Court of Canada JudgmentsPractically speaking, however, it appears that contract renewal options could keep the Appellant engaged for extended periods without new bids being sought[4] and in any event, again practically speaking, I am satisfied based on the evidence before me that in all probability no other bidder would have a fair chance to [...] While an income tax case as opposed to an EI and CPP case, I find that case worth noting as the analysis there is the one that most invites me to say that the Appellant in this case should be left with the contractual deal he signed on to - and lived up to until he saw a window to obtain an advantage, namely unemployment
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10,782.
Wicks v. Canada (Commissioner of Patents) - 2007 FC 222 - 2007-02-26
Federal Court DecisionsBecause the factual matrix for each of the patent applications is distinct, I will deal with each of the patent applications separately. [...] In support of this contention, the applicant points to the Interpretation Act, R.S.C. 1985, c.I-21, and specifically section 12, which provides that every enactment is deemed remedial and is to be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives.
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10,783.
Allen v. Canada (Minister of Citizenship and Immigration) - 2007 FC 5 - 2007-01-03
Federal Court DecisionsRather, the interests of the child must be "well identified and defined" (Legault, at para. 12) and "examined ... with a great deal of attention" (Legault, at para. 30). [...] It is clear from Baker, above fairness does not require an interview.
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10,784.
Haley v. The Queen - 2006 TCC 464 - 2006-09-19
Tax Court of Canada Judgmentsinterest in a life insurance policy) are made by an employer or former employer of a taxpayer, or by a person with whom the employer or former employer does not deal at arm's length, to another person or partnership (in this definition and in Part XI.3 referred to as the "custodian") in connection with benefits that are to [...] This Court must take the statute as it finds it and it is not open to the Court to make exceptions to statutory provisions on the grounds of fairness or, to use the appellant's terms, lack of clarity (see Chaya v. R., 2004 FCA 327).
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10,785.
Tossell v. Canada - 2005 FCA 223 - 2005-06-17
Federal Court of Appeal Decisions[43] I digress at this point to mention subsections 56.1(3) and 60.1(3) of the Income Tax Act. Those provisions deal with a situation in which a court order or written agreement stipulates that a certain payment made prior to the date of the court order or written agreement is to be considered as having been made under that [...] Perhaps she was prepared at that time to agree that this treatment would be fair and equitable in the circumstances.
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10,786.
Direct Care In-Home Health Services Inc. v. M.N.R. - 2005 TCC 173 - 2005-04-08
Tax Court of Canada JudgmentsTo say she was and is indifferent to being designated an independent contractor versus an employee would be a fair reflection of her testimony on the point.[2] [...] ... It is important to guard against a reflex of thinking solely of a business corporation or an organized commercial undertaking when one is dealing with work which is done or services which are provided other than under a contract of employment.
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10,787.
Ready John Inc. v. Canada (Public Works and Government Services) - 2004 FCA 222 - 2004-06-08
Federal Court of Appeal Decisions[37] The Tribunal did not deal explicitly with this issue, perhaps because it was not mentioned in Ready John's complaint and was only raised somewhat obliquely in its response to the Government Institution Report filed with the Tribunal by PWGSC in reply to the complaint. [...] However, the public interest in maintaining the integrity and fairness of the procurement process means that the Court cannot abandon the field either.
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10,788.
Edobor v. Canada (Minister of Citizenship and Immigration) - 2004 FC 693 - 2004-05-12
Federal Court Decisionsc) de faire contrôler, par habeas corpus, la légalité de sa détention et d'obtenir, le cas échéant, sa libération. [...] It was purely for the purpose of processing his application for entry and for determining the appropriate procedures that should be invoked in order to deal with his Application (Dehghani, supra).
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10,789.
Gauthier v. Canada (Minister of Justice) - 2004 FC 655 - 2004-05-04
Federal Court DecisionsThe Committee stated that the scheme for access to the parliamentary press facilities should be fair and reasonable, and the application of such should be transparent with an effective system of recourse. [...] The applicant submits that two problems arise in the application of the privilege in this case, the first being a "question of legitimate purposes and lawful advice" and the second dealing with "the propriety of the claim for privilege unattached to an owner".
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10,790.
Maillé c. La Reine - 2003 TCC 222 - 2003-06-06
Tax Court of Canada Judgments[3] Although the facts are fairly well summarized in paragraph 15 of the Reply to the Notice of Appeal combining subparagraphs (a) through (s), it is appropriate to note certain additional points. [...] After analysing the differences between section 160 (transfer of property between persons not dealing with each other at arm's length) and section 227.1 (directors' liability) of the Income Tax Act and section 323 of the E.T.A., the Court found that it was not open to the director to impugn the primary assessment issued
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10,791.
Sherway Centre Ltd. v. Canada - 2003 FCA 26 - 2003-01-21
Federal Court of Appeal Decisions... le contribuable peut faire opposition àla cotisation ou au montant déterminédans les 90 jours suivant la date de mise àla poste de l'avis de cotisation ou de l'avis portant qu'un montant a étédé terminéseulement dans la mesure oùil estraisonnable de considérer que les motifs d'opposition sont liés àl'une des questions [...] [19] I deal with this issue first, even though, in his oral submissions, counsel for Sherway indicated that it was his subsidiary argument.
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10,792.
S.T.B. Holdings Ltd. v. Canada - 2002 FCA 386 - 2002-10-15
Federal Court of Appeal Decisionse) fairness to third parties and the targeted taxpayer requires that disclosure be made on the notice of reassessment sent to the targeted taxpayer. [...] That subsection precedes the three subsections (245(6), (7) and (8)) dealing with third parties.
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10,793.
Whitton v. Canada (Attorney General) - 2002 FCA 46 - 2002-02-05
Federal Court of Appeal Decisions(2) Lorsque reprend le versement d'une prestation qui avait été suspendue en vertu du paragraphe (1), le ministre doit faire verser la prestation pour toute partie de la période de suspension pendant laquelle le prestataire était admissible à la prestation. [...] Could the Commission not use these extraordinary powers only when it was dealing with a claimant or former claimant under the Act?
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10,794.
Eli Lilly Canada Inc. v. Canada (Minister of Health) - 2002 FCT 28 - 2002-01-10
Federal Court Decisions(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. [...] [37] The respondent, subsequent to the hearing of this matter brought to my attention a decision that deals squarely with the issue raised in the present case.
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10,795.
Conohan v. Cooperators - 2000-11-28
Federal Court DecisionsShe also noted that under the heading of "balance", he was swaying a little and that his walking and turning was fair. [...] In the running-down clause one is no longer dealing with a contract of indemnity for material damage immediately resulting from certain named perils, but with a guarantee of repayment of a stated proportion of liabilities involuntarily incurred by the assured.
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10,796.
Rashid v. The Queen - 2000-05-02
Tax Court of Canada JudgmentsWhen he was dealing with Revenue Canada he was in a rush, he was under stress. [...] Further, only the expenses for 1996 were not fairly established and this related only to the amount of $614.40.
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10,797.
Merck & Co., Inc. v. Apotex Inc. - 1998-11-03
Federal Court DecisionsSubsequent initiatives to deal with other lots of bulk product [14] It is useful to review, at least in a summary way, the procedural steps initiated since the trial and appeal judgments in efforts to have these matters dealt with by the Court. [...] Une partie qui a droit de demander en justice l'annulation ou la modification d'un jugement ou d'une ordonnance en s'appuyant sur des faits survenus postérieurement à ce jugement ou à cette ordonnance ou qui ont été découverts par la suite, ou qui a droit d'attaquer un jugement ou une ordonnance pour fraude, peut le faire,
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10,798.
Voisine v. M.N.R. - 1997-10-17
Tax Court of Canada JudgmentsR. Ouellet and D. Ouellet, owners of Paarty's Leather Enr., from October 5, 1991 to August 1, 1992 was not insurable for the following reasons: [TRANSLATION] "This was employment in which the employee and employer were not dealing with each other at arm's length and the employment was not held under a contract of service". [...] [81] He made a draft of her statement and then wrote it up in fair copy; he read it to her and she signed it (Exhibit I-2).
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10,799.
Canada (Attorney General) v. James Russell Lambie - 1996-12-23
Federal Court DecisionsFurthermore, the Review Tribunal did not deal with or acknowledge the inconsistencies within the testimony which it accepted as truthful. [...] Furthermore, General Ashley testified that he was mindful of the limited opportunities for navigators and wanted to provide them with a fair opportunity in command positions.
-
10,800.
Buhler Versatile Inc. v. The King - 2023 TCC 18 - 2023-02-06
Tax Court of Canada Judgments[28] The appellant’s 425-HP tractor used a version of the torsional coupler referred to as an LCD rubber coupler; Mr. Minaker described it as essentially a very large rubber ring in a metal shell and fairly commonly used in the tractor industry. [...] As such the legislation dealing with such incentives must be given “such fair, large and liberal construction and interpretation as best ensures the attainment of its objects” (Interpretation Act, section 12).