11,309 result(s)
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11,076.
Highlands Fuel Delivery G.P. v. Canada - 2019 FC 1163 - 2019-09-11
Federal Court DecisionsHighlands also pointed out that the Minister has an obligation to act fairly and honestly because the burden to refute assumptions is on the taxpayer. [...] For the relevant periods, there is no written agreement between the federal government and the Province of New Brunswick dealing with taxation.
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11,077.
Certain Underwriters at Lloyd's v. Mediterranean Shipping Company S.A. - 2017 FC 893 - 2017-10-06
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; [...] [46] First, Prudential deals with a completely different legislative scheme as the matter under consideration related to air law, not maritime law.
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11,078.
Walsh v. Canada (Attorney General) - 2017 FC 451 - 2017-05-08
Federal Court DecisionsHe also contends that the duty of procedural fairness owed to him by the Commission was breached in various ways. [...] [10] As that restriction was lifted in October 2012, the Commission first thought there was no need to deal with the Applicant’s complaint.
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11,079.
Responsive Brands Inc. v. 2248003 Ontario Inc. - 2016 FC 355 - 2016-03-30
Federal Court Decisions[2] An Order to bifurcate the liability and damages aspects of the action was issued prior to commencement of the trial, so these reasons deal only with the issue of liability. [...] (4) L’emploi d’un nom commercial crée de la confusion avec une marque de commerce, lorsque l’emploi des deux dans la même région serait susceptible de faire conclure que les produits liés à l’entreprise poursuivie sous ce nom et les produits liés à cette marque sont fabriqués, vendus, donnés à bail ou loués, ou que les
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11,080.
Yansane v. Canada (Citizenship and Immigration) - 2016 FC 277 - 2016-03-03
Federal Court Decisions[19] ...By exception, a direction is appropriate where it is required to guide the parties or the Registry in matters of procedure, or to deal with a matter to which the parties have consented or that for other reasons may reasonably be considered not to be controversial. [...] e. Denial of Fair Public Trial Although the constitution and law provide for the judiciary's independence, judicial authorities routinely deferred to executive authorities in politically sensitive cases.
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11,081.
Ajaj v. Canada (Citizenship and Immigration) - 2015 FC 928 - 2015-07-28
Federal Court DecisionsThe RAD found that the RPD had engaged in a thoughtful and fair assessment of the genuineness of Mr. Ajaj’s conversion, and that it was open to the RPD to review Mr. Ajaj’s Christian knowledge to determine the credibility of his allegations of conversion. [...] Furthermore, the RAD observed that the RPD’s findings regarding the genuineness of Mr. Ajaj’s Christian conversion were not based solely on his lack of Christian knowledge, but also on the fact that he did not attend church at Christmas because he did not know it was a big deal to go to church.
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11,082.
Fournier Pharma Inc. v. Canada (Health) - 2013 FC 862 - 2013-08-12
Federal Court DecisionsCounsel contended that paragraph 1 of the subsequent Reasons for Order and Order dated September 25, 2012, makes it clear that the Costs Order only deals with the eight issues in dispute between the parties, those issues enumerated in the Costs Order. [...] Fournier submits a more fair and reasonable approach would be to limit the assessment of Sandoz’ travel fees such that one counsel be entitled to one general meeting with an expert, and then once more for defending that expert’s cross-examination.
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11,083.
El Thaher v. Canada (Citizenship and Immigration) - 2012 FC 1439 - 2012-12-06
Federal Court Decisions• A letter from the Applicant’s employer praising his work with people who are dealing with homelessness, mental health problems, and addictions; [...] The facts of the present case are fairly typical in the sense that Ms. Davoudifar has developed personal and community ties and has gained the respect of many people, and it is obvious to anyone that she would be far happier and better off in Canada, and that those she loves and supports would also be happier and better off
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11,084.
Canada v. Johnson - 2012 FCA 253 - 2012-10-04
Federal Court of Appeal DecisionsThe Canada Revenue Agency audited 132 of the participants, and concluded that 32 of them had profited from their dealings with Mr. Lech. [...] In the hope of avoiding controversy and potential litigation, the majority shareholder offered to purchase the shares of all minority shareholders for an amount exceeding their fair market value.
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11,085.
Canada (Citizenship and Immigration) v. B157 - 2010 FC 1314 - 2010-12-20
Federal Court DecisionsMembers of that Division have a lot more expertise than this Court in these matters, and they deal with those issues on a daily basis. [...] While it is not entirely clear what further evidence the Respondent could have adduced in reply to such an argument, it is nevertheless an important matter of procedural fairness; the Court should not rule on judicial review with respect to an argument that was not made before the decision maker, and the Member can
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11,086.
Abbott Laboratories v. Canada (Health) - 2008 FC 352 - 2008-03-18
Federal Court Decisions[...] [29] This appeal deals with the propriety of a patent listing. [...] first party attempts to assert a claim which could have been resolved in an earlier case, such situations will be fairly rare in NOC proceedings for the reasons I have earlier stated – most notably because it is the generic’s NOA followed by the exchange of evidence that will determine the justiciable issues in each case.
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11,087.
YM (Sales)Inc. v. Canada (Foreign Affairs and International Trade Canada) - 2008 FC 78 - 2008-01-22
Federal Court DecisionsObviously the statute leaves the Minister a good deal of choice as to what procedures he applies for making this determination. [...] But at a minimum, it should be demonstrable that the decision was taken with a fair regard to the materials before the Minister and that he should not decide it on the basis of irrelevant considerations.
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11,088.
Sanofi-Aventis Canada Inc. v. Canada (Health) - 2007 FC 545 - 2007-05-24
Federal Court DecisionsWhile not specifically dealing with the jurisprudence on administrative decisions not supporting an addition to the Register, it received indirect favorable comment from Justice Binnie who wrote the Court’s reasons, (see paragraphs 5 and 19). [...] (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
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11,089.
Gordon v. Canada - 2007 FC 253 - 2007-03-06
Federal Court Decisions[14] Justice Sharlow of the Federal Court of Appeal in Harris v. R., [2001] 2 C.T.C. 148 (F.C.A.), when dealing with subsection 241(3) of the Income Tax Act stated at page 153: [...] The principles of fairness generally would require this procedure as these third parties may have rights or interests affected by the Minister's decision to disclose.
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11,090.
Thériault v. Canada (Attorney General) - 2006 FC 1070 - 2006-09-08
Federal Court Decisionsou la modifier s’il constate que les conclusions sur les faits ou l’interprétation du droit étaient erronées; il peut aussi le faire sur demande si l’auteur de la demande allègue que les conclusions sur les faits ou l’interprétation du droit étaient erronées ou si de nouveaux éléments de preuve lui sont présentés. [...] As in Moar, the Board was obliged, in my view, to make an explicit finding that this medical evidence in support of the applicant’s claim was not credible, or to solicit its own medical evidence dealing with the issue of a stress etiology, or to accept the uncontradicted evidence of the applicant in rendering its decision
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11,091.
Chu v. Canada (Citizenship and Immigration) - 2006 FC 893 - 2006-07-18
Federal Court Decisionsdid not give rise to a breach of procedural fairness or the extraordinary circumstances that are necessary to justify quashing a decision, as contemplated by the decision in Shirwa. [...] The IAD is a specialized tribunal in dealing with appeals under IRPA. The statutory purpose is to regulate the admission of persons into Canada.
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11,092.
Axa Canada Inc. v. Canada (National Revenue) - 2006 FC 17 - 2006-01-09
Federal Court Decisions23. (2) Sur recommandation du ministre compétent, le gouverneur en conseil peut faire remise de toutes taxes ou pénalités, ainsi que des intérêts afférents, s’il estime que leur perception ou leur exécution forcée est déraisonnable ou injuste ou que, d’une façon générale, l’intérêt public justifie la remise. [...] After some hard negotiating, we concluded the following deal with AXA CANADA in respect of our audit of management fees . . .
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11,093.
W. B. Pletch Company Limited v. The Queen - 2005 TCC 400 - 2005-12-10
Tax Court of Canada JudgmentsIndeed, based on Mr. Pletch's testimony, it is fair to say that the degree of independence exercised by Mr. Pletch in terms of his work schedule is not typical of most senior executive officers. [...] My job was to take a look at the customers they're dealing with. To take a look at the management style.
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11,094.
Bouchard v. The Queen - 2003 TCC 701 - 2003-10-28
Tax Court of Canada Judgments(t) the Appellant signed an Independent Agent Agreement (the "Agreement") with the Payer dated August 17, 2000; (Agreed) (She deals with this in her evidence that I review below.) [...] Having 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.
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11,095.
Sherman v. Canada (Minister of National Revenue) - 2003 FCA 202 - 2003-05-06
Federal Court of Appeal DecisionsElles peuvent faire état de ces renseignements au cours d'audiences publiques de tribunaux ou dans des jugements. [...] I need not deal with this last point in view of my conclusion that the appeal should be granted.
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11,096.
Veuve Clicquot Ponsardin v. Boutiques Cliquot Ltée. - 2003 FCT 103 - 2003-01-30
Federal Court Decisionsc) faire passer d'autres marchandises ou services pour ceux qui sont commandés ou demandés . . . [...] [99] I will deal with each of these grounds. [100] Paragraphs 12(1)(d) and 18(1)(a) of the Act indicate that registration of a trade mark is invalid if the mark creates confusion with a registered trade mark:
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11,097.
Always Towing Inc. v. M.N.R. - 2000-09-29
Tax Court of Canada JudgmentsWhile working as a tow truck driver, he was part of the rotation system which was administered by the drivers so that each operator was given a fair opportunity to earn revenue. [...] The fact that a work environment has the atmosphere of a happy family does not transform it into one in which independent entities are dealing with each other.
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11,098.
Magnowski v. The Queen - 2000-06-01
Tax Court of Canada JudgmentsWhen it was obvious to me that there was not going to be a fair assessment of the issues, I felt I had no choice but to proceed to the next step. [...] [75] Subsection 18(2) of the Act deals with situations where interest is paid on a debt relating to the acquisition of land, when the land is not used in the business, but is held for resale or development.
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11,099.
Luliang v. Canada (Minister of Citizenship and Immigration) - 1999-09-20
Federal Court DecisionsThe portion of particular relevance is the section dealing with Education and Training: [...] un emploi dans une profession désignée et est disposé à le faire, e) d'après les renseignements fournis par le service national de
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11,100.
Millette v. The Queen - 1999-01-22
Tax Court of Canada JudgmentsMoreover, there is no evidence as to the fair market value of the immovable. [...] However, we are dealing here with an appeal from an assessment, and the applicable rules are those concerning appeals.