11,309 result(s)
-
10,976.
1277302 Ontario Ltd. v. The Queen - 2006 TCC 118 - 2006-02-24
Tax Court of Canada Judgments[26] With respect to Item 7, dealing with tax charged on unidentified bank deposits, I have concluded that Mr. Khan's presentation of copies of supporting documentation, by way of banking deposits and invoices, together with his explanations, sufficiently disposes of this item in favour of the Appellant. [...] ...It must be kept in mind that an accountant is above all a mandatary -- that the mandator is still responsible for the mandatary, for the mandatary's acts, such that, from the moment one realizes that something is wrong, it must be changed and changed quickly because it can have fairly disastrous consequences.
-
10,977.
Rhoxalpharma Inc. v. Novartis Pharmaceuticals Canada Inc. - 2005 FCA 11 - 2005-02-14
Federal Court of Appeal DecisionsIt inevitably calls upon the exercise of a judicial discretion to achieve fairness according to the circumstances of each case". [...] [63] I find there is a great deal of common sense in the suggestion that the formulator's art ends at the patient's lips.
-
10,978.
Tradition Fine Foods Ltd. v. The Oshawa Group Ltd. - 2004 FC 1011 - 2004-07-20
Federal Court DecisionsIt also referred to an article jointly published by Dr. Corbin and counsel for the defendants in which the authors observe "the growing cynicism of Courts in general in dealing with parties who merely critique the survey evidence of others, without proffering their own alternative survey" (Ruth M. Corbin and Arthur Renaud, [...] 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
-
10,979.
Lloyd's Register North America Inc. v. Dalziel - 2004 FC 822 - 2004-06-09
Federal Court DecisionsIt is fair to say that, without classification, a ship cannot be insured, cannot obtain financing and will likely not have cargos to carry, as cargo underwriters may be reluctant to participate in the contract of carriage for an uninsured merchant ship. [...] It is illogical to find, therefore, that classification in Canada may proceed on a purely local level or that it is somehow not integral to shipping in Canada, especially when one considers that Canada has acceded to many of the relevant international conventions that deal with shipping standards.
-
10,980.
Key Property Management Corporation v. The Queen - 2004 TCC 210 - 2004-03-12
Tax Court of Canada JudgmentsDealing first with the accounting records, it is not in dispute that Key paid the salaries of all the members of both groups of employees, and remitted the required withholdings and contributions for income tax, employment insurance premiums and Canada Pension Plan contributions for each of them, in the first instance. [...] With respect to labour services supplied in the operation of residential properties, you are required to collect tax at the rate of 7% calculated on the fair market value of those services.
-
10,981.
Esteban v. Canada (Minister of citizenship and immigration) - 2003 FC 930 - 2003-07-29
Federal Court Decisionstogether because they both limit the general provision in section 192 continuing appeals under the former Act. Returning to the point that an appeal to the IAD may remain pending in two circumstances, it seems to me that Parliament intended that section 196 and section 197 each deal with one of those two circumstances. [...] a) soit y faire droit; b) soit le rejeter; c) soit, s'il s'agit d'un appel fondé sur les alinéas 70(1)b) ou 70(3)b) et relatif à une mesure de renvoi, ordonner de surseoir à l'exécution de celle-ci;
-
10,982.
Toys "R" Us (Canada) Ltd. v. Manjel Inc. - 2003 FCT 283 - 2003-03-07
Federal Court DecisionsThese included candy, confectionery baby food, snack food, chocolate, as well as a fair amount of seasonal items that were sold during the Christmas, Easter, Back-to-School, Halloween and Valentine periods. [...] [77] With regard to the extent in which the plaintiffs' trade-mark has become known, the evidence establishes that their mark has been known since 1984 as applied to the operation of retail stores selling toys and children's wear apparel, and that the plaintiffs have spent a great deal of money on advertising and marketing
-
10,983.
Neves v. Kristina Logos (The) - 2001 FCT 1034 - 2001-09-20
Federal Court Decisions[10] Before dealing with the claims raised in these appeals, I briefly summarize the essential background. [...] a) from May 2, 1992, to the date of sale of the ship, May 15, 1997, at the rate claimed by Clearwater as interest, i.e. its cost of borrowing at the Royal Bank prime rate plus 3/8% per annum, which, in my opinion, is a fair rate for that period; and
-
10,984.
Canada (Attorney General) v. Singh - 2000-04-04
Federal Court DecisionsIn the spirit of the Supreme Court of Canada in Mossop, deference must prevail over interventionism in so far as the CHRC deals with matters of fact-finding and adjudication, particularly with respect to matters over which the CRHC has been vested with such wide discretion... [...] Although it may seem commonplace, it may be wise to remind ourselves of the statutory guidance given by the federal Interpretation Act which asserts that statutes are deemed to be remedial and are thus to be given such fair, large and liberal interpretation as will best ensure that their objects are attained.
-
10,985.
Pantainer Ltd. v. 996660 Ontario Ltd. - 2000-03-17
Federal Court Decisionsf) une demande d"indemnisation, fondée sur une convention relative au transport par navire de marchandises couvertes par un connaissement direct ou devant en faire l"objet, pour la perte ou l"avarie de marchandises en cours de route; [...] [66] Before embarking on an analysis of the Canadian law on set-off in the maritime context, I will first deal with the issue of whether this Court has the jurisdiction to hear the claims relating to the warehousing of the defendant"s goods.
-
10,986.
Granger v. Canada (Conseil du Trésor) - 1998-03-19
Federal Court DecisionsThe Supreme Court of Canada has held that the theory of legitimate expectation is in fact a rule of procedural fairness.25 The other cases cited by the parties are to the same effect.26 Neither the evidence nor the interpretation of the provisions of the compensation plan have satisfied me that there was an express [...] (i) a provision of a statute, or of a regulation, by-law, direction or other instrument made or issued by the employer, dealing with terms and conditions of employment, or (ii) a provision of a collective agreement or an arbitral award, or
-
10,987.
Harmony Consulting Ltd. v. G.A. Foss Transport Ltd. - 2011 FC 340 - 2011-03-18
Federal Court Decisions[141] Much of his evidence was directed to his dealings with Mr. Chari. [...] d) s’il s’agit d’une oeuvre littéraire, dramatique ou musicale, d’en faire un enregistrement sonore, film cinématographique ou autre [...] Other cases dealing with different programming languages or hardware are not relevant to the present case.
-
10,988.
3295940 Canada Inc. v. The Queen - 2022 TCC 68 - 2022-06-30
Tax Court of Canada JudgmentsFair market value (FMV) Safe income Michel Saucier $2,000 $172,500,000 [...] The capital dividend mechanism, which is interrelated with the CDA mechanism, supports the principle of fairness of the Act by ensuring that an amount can be imposed once only. [...] 22. At that time, the fair market value (FMV) of the 2,000,000 Class B shares in Holdings held by 3295940, and consequently the FMV of 3295940, was $101,800,000.
-
10,989.
Apotex Inc. v. Sanofi-Aventis - 2011 FC 1486 - 2011-12-06
Federal Court DecisionsAnd Claim 9 deals with comprising the formation of a salt in acetone. [...] Q. Fair enough. A. It’s a statement of fact, but I didn’t say it promised it. [...] [236] In the present case, the evidence shows that there has been a use of clopidogrel that should be considered in the circumstance of "fair dealing".
-
10,990.
Techno-Pieux Inc. v. Techno Piles Inc. - 2023 FC 581 - 2023-04-24
Federal Court Decisions[16] The relationship between the parties took a significant turn for the worse in June 2020, when the Plaintiff wrote to Mr. Bergevin to summarize various difficulties that had arisen in their dealings. [...] In support of this position, they stated that the Plaintiff sells its products primarily to dealers who deal exclusively in those products. [...] [70] I will observe in passing that although the Defendants submitted that the absence of a high degree of geographic overlap between the Parties is a factor that is relevant to “the nature of the trade” factor in section 6(5)(d) of the TM Act, I considered it to be more appropriate to deal with this consideration in
-
10,991.
Canada (Minister of Citizenship and Immigration) v. Mahjoub - 2005 FC 1596 - 2005-11-25
Federal Court Decisions· Mr. Geswaldo is not aware of any process for CIC to become involved in dealing with complaints about conditions or treatment. [...] He has been detained for over five years and the prospects of his removal being a "done deal" are, in my view, remote. [...] The Court concluded, at paragraph 85, that the phrase must be given a "fair, large and liberal interpretation in accordance with international norms".
-
10,992.
Hospira Healthcare Corporation v. Kennedy Trust for Rheumatology Research - 2018 FC 259 - 2018-03-07
Federal Court Decisions[109] Although the parties appear, at first glance, to have wildly diverging views on the common general knowledge, in fact there is a great deal of overlap between their positions. [...] As will be seen, the Court accepts this position as a fair reflection of the evidence. [...] It was also not clear what should be done to deal with the shortened duration of response/HACA responses that had been identified in the prior art.
-
10,993.
H-D U.S.A., LLC v. Berrada - 2014 FC 207 - 2014-03-04
Federal Court DecisionsIt determines the portion of the market dealing with the plaintiff’s goods and services and the geographical limitation of the plaintiff’s reputation. [...] a) faire une déclaration fausse ou trompeuse tendant à discréditer l’entreprise, les marchandises ou les services d’un concurrent; [...] c) faire passer d’autres marchandises ou services pour ceux qui sont commandés ou demandés;
-
10,994.
Canada (National Revenue) v. BMO Nesbitt Burns Inc. - 2022 FC 157 - 2022-02-08
Federal Court Decisions[136] In BP, the Court of Appeal described TAWPs at paras 48–49, noting that “their purpose is to identify uncertain tax positions and provide for reserves which will allow the independent auditors to certify that the financial statements fairly and accurately reflect the financial situation of the corporation under audit.” [...] When one examines the context and purpose of subsection 231.1(1), it is clear that Parliament intended that the broad power set out in subsection 231.1(1) be used with restraint when dealing with TAWPs. It follows that the decision of the Federal Court judge must be set aside. [...] (A) as a consequence of a transaction (as defined in subsection 247(1)) involving the taxpayer and a non-resident person with whom the taxpayer was not dealing at arm’s length, or
-
10,995.
International Hi-Tech Industries Inc. v. The Queen - 2018 TCC 240 - 2018-12-10
Tax Court of Canada JudgmentsAlthough DHM Energy dealt with the transition that arose when the GST was first introduced, the principles enunciated therein may have some application (although perhaps in reverse) to these Appeals, which deal with work performed and consideration paid in 2007, followed by a decrease on January 1, 2008 in the GST rate from [...] I think it is fair to say that none of these types of documents [i.e., the types of documents listed in the definition of “supporting documentation” in section 2 of the ITCI Regulations] has been produced, either to the Canada Revenue Agency or to the Court. [...] [85] Dealing with the first requirement, i.e, that IHI must have acquired services from CNRL or possibly from the third-party contractor, the only evidence provided by IHI in respect of those services was the oral testimony of Mr. Abou-Rached to the effect that CNRL hired another contractor to complete the work that was to
-
10,996.
Fournier Pharma Inc. v. Canada (Health) - 2012 FC 741 - 2012-07-05
Federal Court DecisionsBoth deal with the drug fenofibrate; however, each involves a different patent. [...] [15] Fournier filed two affidavits sworn by its proposed expert, Dr. Fernando Muzzio: the first dealing with the issue of infringement and the second dealing with the issues relating to invalidity. [...] [133] It is clear that the “admission” amounts to nothing more than reiterating an earlier statement found at page 2204 of the Respondent’s Record that “in reality every time a pharmaceutical scientist attempts to implement a formulation they would need to do some fairly routine amount of work, a few trials, to see, you
-
10,997.
Montana Band v. Canada - 2006 FC 261 - 2006-02-28
Federal Court DecisionsHe also told them they would be paid a fair price for the land. He strongly advised them to either give or sell enough land for this purpose and to think it over. [...] The Crown alleges that the Department of Indian Affairs fairly treated Bobtail and the other parties, allowed them to return to their former way of life and residence on-reserve, and took care of them for the rest of their lives. [...] Further, the Crown must uphold its honour in all of its dealings with Aboriginal peoples.
-
10,998.
Johnson & Johnson Inc. v. Boston Scientific Ltd. - 2008 FC 552 - 2008-05-08
Federal Court DecisionsHe is the lead editor of “Finite Element Analysis of Medical Devices” which deals primarily with cardiovascular and orthopaedic medical devices. [...] Patent litigation is already complex, in this Court and in every court that deals with patents. [...] I emphasize that it may be equally fair to say that the pattern below shows zig-zag rings connected together.
-
10,999.
Eli Lilly Canada Inc. v. Apotex Inc. - 2015 FC 1016 - 2015-09-11
Federal Court DecisionsHowever, in so holding, he noted that there might well be circumstances where fairness would require a different result but found that the case before him was not such a case. [...] Accordingly, in my view, fairness requires that Lilly be allowed to pursue this prohibition application. [...] The test, rather, is whether the skilled person had good reason to pursue predictable solutions or solutions that provide a “fair expectation of success”.
-
11,000.
AGI Suretrack, LLC v. Farmers Edge Inc. - 2024 FC 934 - 2024-06-18
Federal Court DecisionsThe public must be able to rely on the words of the claims, interpreted fairly and knowledgeably: Free World Trust at para 51. [...] The Nebraska Court noted on a number of occasions that it was not dealing with a patent case: Exhibit 76, pp 2, 34, 35, 37. [...] [455] The foregoing analysis deals with the specific claim elements, concluding that they are all disclosed and enabled within a single prior device.