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1277302 Ontario Ltd. v. The Queen - 2006 TCC 118 - 2006-02-24

[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.

Tradition Fine Foods Ltd. v. The Oshawa Group Ltd. - 2004 FC 1011 - 2004-07-20

It 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

Key Property Management Corporation v. The Queen - 2004 TCC 210 - 2004-03-12

Dealing 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.

Toys "R" Us (Canada) Ltd. v. Manjel Inc. - 2003 FCT 283 - 2003-03-07

These 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

Canada (Attorney General) v. Singh - 2000-04-04

In 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.

Granger v. Canada (Conseil du Trésor) - 1998-03-19

The 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

3295940 Canada Inc. v. The Queen - 2022 TCC 68 - 2022-06-30

Fair 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.

Techno-Pieux Inc. v. Techno Piles Inc. - 2023 FC 581 - 2023-04-24

[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

Hospira Healthcare Corporation v. Kennedy Trust for Rheumatology Research - 2018 FC 259 - 2018-03-07

[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.

Canada (National Revenue) v. BMO Nesbitt Burns Inc. - 2022 FC 157 - 2022-02-08

[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

Fournier Pharma Inc. v. Canada (Health) - 2012 FC 741 - 2012-07-05

Both 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

Johnson & Johnson Inc. v. Boston Scientific Ltd. - 2008 FC 552 - 2008-05-08

He 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.

AGI Suretrack, LLC v. Farmers Edge Inc. - 2024 FC 934 - 2024-06-18

The 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.