11,309 result(s)
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11,176.
Mann v. The King - 2023 TCC 151 - 2023-10-24
Tax Court of Canada Judgments[18] The appellant refers to this process as a “breach of fairness” and an “impermissible procedure” and calls the assessments “tainted”.[8] [...] She said this was because she had had more important matters to deal with than that.
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11,177.
Hidden Bench Vineyards & Winery Inc. v. Locust Lane Estate Winery Corp. - 2021 FC 156 - 2021-02-17
Federal Court Decisions.... c) faire passer d’autres produits ou services pour ceux qui sont commandés ou demandés [...] At issue are BMW’s automobiles, parts and accessories and, as such, we are dealing with wares, not services.
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11,178.
Mukhal v. Canada (Citizenship and Immigration) - 2020 FC 868 - 2020-08-31
Federal Court DecisionsIt was also clear that any concern regarding the local police stemmed primarily from its willingness to aid and abet Mr. Singh in his illicit dealings. [...] C. Was there a veiled credibility finding creating a new issue for which procedural fairness was not respected, and was there an improper requirement for corroborative evidence?
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11,179.
Bafakih v. Canada (Citizenship and Immigration) - 2020 FC 689 - 2020-06-15
Federal Court Decisionsbeen a potential country of reference for the rest of the respondents as members of his family and as descendants of him, as well and, of course, being married to him, all of which would have been important to deal with as potential countries of reference and perhaps even exclusion under Article 1E for the wife, perhaps. [...] ... The 1999 panel, K. Wamar(sp), who was the presiding Member and James Waters, who rendered a decision on June 9, 1999, pursuant to Exhibit l, the first page, were all unaware of all these facts and at the very least, the principal respondent’s ability to obtain with fair ease, improperly obtained Kenyan documents, should
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11,180.
Mudjatik Thyssen Mining Joint Venture v. Billette - 2020 FC 255 - 2020-02-14
Federal Court DecisionsIn addition, supervisors will receive training to enable them to fairly exercise their authority to make “reasonable suspicion” determinations. [...] I note that the Cameco Standard regarding Alcohol and Substance for Contractors and Other Non-Cameco Personnel includes a provision dealing with the revocation and restoration of site access, and makes it clear that this decision is to be made by Cameco, upon verification that all necessary steps have been taken by the
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11,181.
Canada (Public Safety and Emergency Preparedness) v. Smith - 2019 FC 1454 - 2019-11-19
Federal Court DecisionsMember Gunn also found that LS had no meaningful opportunity to challenge his detention and that no real alternatives to segregation were considered or offered, concluding that the process was not procedurally fair. [...] While there is a great deal of jurisprudence on what constitutes irreparable harm, particularly in the context of a stay of removal, the examples provided in that jurisprudence are not generally applicable to the current context.
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11,182.
Lawrence v. Canada (Citizenship and Immigration) - 2019 FC 1248 - 2019-10-02
Federal Court Decisionsbeing processed under the current system prior to the amendments.” In his view, the purpose of the transitional provisions is to subject new applicants to the new laws once they are in force, while not affecting prior existing applicants already in the system and that this is in line with “common sense” and “fairness”. [...] [62] This transitional provision deals with amendments (under section 9 of the FRFCA) to subsection 25(1) of the IRPA, regarding requests for an exemption on humanitarian and compassionate grounds.
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11,183.
Corning Cable Systems LLC v. Canada (Attorney General) - 2019 FC 1065 - 2019-08-09
Federal Court Decisions[94] Dealing first with the issue of motivation, I would observe that it is one factor, among others, which may assist in assessing the obviousness of the claims (Novopharm Limited v Janssen-Ortho Inc., 2007 FCA 217 at paras 23-28 [Novopharm]; ABB Technology AG v Hyundai Heavy Industries Co., Ltd., 2013 FC 947 at para 50). [...] Or, in other words, the proposed invention might be obvious “if the skilled person has good reason to pursue ‘predictable’ solutions that provide a ‘fair expectation of success” (Pfizer Canada Inc. v Novopharm Limited, 2009 FC 638 at para 56; aff’d Novopharm Limited v Pfizer Canada Inc., 2010 FCA 242).
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11,184.
Bradwick Property Management Services Inc. v. Canada (National Revenue) - 2019 FC 289 - 2019-03-11
Federal Court DecisionsAlternatively, if this allegation is limited to the issues concerning redactions already identified, it is addressed below in dealing with those issues. [...] c) contenant des renseignements dont la divulgation risquerait vraisemblablement de nuire aux activités destinées à faire respecter les lois fédérales ou provinciales ou au déroulement d’enquêtes licites, notamment :
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11,185.
Denturist Group of Ontario v. Denturist Association of Canada - 2014 FC 989 - 2014-10-16
Federal Court DecisionsIn 2007, he began a 3 year term as a Board of Director member of the DAO, during which time he became unsatisfied with the DAO’s dealings. [...] d) s’il s’agit d’une oeuvre littéraire, dramatique ou musicale, d’en faire un enregistrement sonore, film cinématographique ou autre support, à l’aide desquels l’oeuvre peut être reproduite, représentée ou exécutée mécaniquement;
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11,186.
166020 Canada Inc. v. M.N.R. - 2014 TCC 220 - 2014-07-15
Tax Court of Canada JudgmentsEn renversant la perspective, le salarié sera celui qui accepte de s’intégrer dans le cadre de fonctionnement d’une entreprise pour la faire bénéficier de son travail. [...] 118. We are dealing here with a type of worker who chooses to offer his services as an independent contractor rather than as an employee and with a type of enterprise that chooses to hire independent contractors rather than employees.
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11,187.
House v. Canada - 2011 FCA 234 - 2011-08-11
Federal Court of Appeal DecisionsShe explained that the money was put in her account at the Labrador Credit Union because “... we were told that we would get fairly good interest” (Transcript 1, p. 210 / Appeal Book, p. 342). [...] [65] The Associate Chief Justice deals with Mr. Cole’s testimony at page 116 of Transcript 2 (Appeal Book, Vol. 2, p. 391) in very brief terms.
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11,188.
Rogers Communications Inc. v. Buschau - 2009 FCA 258 - 2009-09-09
Federal Court of Appeal Decisions[7] In fairness to the Employees, this statement of facts should be supplemented by the following facts upon which they place considerable emphasis. [...] ... I do not need to deal with the members’ allegations that Rogers acted in bad faith, which the lower court judges stopped short of finding.
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11,189.
Okemow-Clark v. Lucky Man Cree First Nation - 2008 FC 888 - 2008-07-18
Federal Court Decisions[28] The respondent Lucky Man Cree Nation further submits that a judicial review can only be made to deal with an administrative decision of a federal board or tribunal. [...] a) après avoir donné un avis convenable de son intention de ce faire, fixer les règles d’appartenance à ses effectifs;
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11,190.
Sullivan Entertainment Inc. v. Anne of Green Gables Licensing Authority Inc. - 2002 FCT 1321 - 2002-12-20
Federal Court Decisions(3) Sous réserve de tout accord encore valide entre lui et le propriétaire d'une marque de commerce, le licencié peut requérir le propriétaire d'intenter des procédures pour usurpation de la marque et, si celui-ci refuse ou néglige de le faire dans les deux mois suivant cette réquisition, il peut intenter ces procédures en [...] Moreover, subsection 9(2) of the Act specifically deals with the use of an official mark.
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11,191.
Ipsco Inc. v. The Queen - 2002-03-05
Tax Court of Canada JudgmentsIt is not the function of this Court to expand the meaning of a word to make the tax system fair. [...] because the transaction or event entitling the appellant to the sum of $4.8 million did not involve any disposition of property, even considering the term, "property" in a broad sense, in a manner consistent with the analysis performed by several courts in various cases over many years dealing with diverse subject matters.
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11,192.
3430901 Canada Inc. v. Canada (Minister of Industry) - 1999-11-17
Federal Court Decisions[56] Dealing with the last point first, it seems to me that a discussion of policy options that concludes with a recommendation is a "recommendation" within the meaning of paragraph 21(1)(a), but "advice" is a much broader concept. [...] [90] These documents disclose that careful consideration was given to questions of the security and fairness of the deliberative process.
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11,193.
Wellcome Foundation Limited v. Novopharm Ltd. - 1998-07-31
Federal Court DecisionsIn doing so, the court must not use the disclosure to limit the claims where no limit exists on a fair reading: Proctor & Gamble Co. v. Beecham Canada Ltd. et al., supra; Nekoosa Packaging Corp. v. A.M.C.A. International Ltd. (1994), 56 C.P.R. (3d) 470, at page 475 (F.C.A.). [...] Dr. Rees expressed his opinion that there was a general lack of predictability involved in putting the essential features together, especially when dealing with high amounts of active requiring a proportional decrease in excipients, such that he would not know, from the prior art, whether such a combination would work
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11,194.
GEM Health Care Group Limited v. The Queen - 2017 TCC 13 - 2017-02-06
Tax Court of Canada Judgments[Fridman then discussed a case dealing with a contract for the construction and sale of a ship, which specifically stated that property was to pass in things “appropriated” for the ship when the first instalment of the purchase price was paid.] [...] (e) to have paid as a recipient and to have collected as a supplier, at the later of those times, tax in respect of the supply calculated on the fair market value of the complex at the later of those times. [...] Paragraph 191(3)(e) of the ETA provides that a builder is deemed to have paid GST/HST on the fair market value of the particular complex.
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11,195.
Prevost Car Inc. v. The Queen - 2008 TCC 231 - 2008-04-22
Tax Court of Canada JudgmentsAuthors have translated the words "bénéficiaire effectif" to "real beneficiary",[30] which is a fairly accurate translation as long as the word beneficiary is not understood in a legal sense. [...] In short the dividend is for the owner's own benefit and this person is not accountable to anyone for how he or she deals with the dividend income. [...] Rule 53 of the Tax Court of Canada Rules (General Procedure) provides that the Court may strike out or expunge all or part of a pleading or other document, which may prejudice or delay the fair hearing of the action, scandalous, frivolous or vexatious or an abuse of the process of this Court.
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11,196.
Fraser v. Canada (Public Safety and Emergency Preparedness) - 2021 FC 821 - 2021-08-04
Federal Court DecisionsCanada relies on the ATIA s. 53(1) that deals with s. 41 review applications. [...] (f) correctional decisions are made in a forthright and fair manner, with access by the offender to an effective grievance procedure; [...] (e) offenders are provided with relevant information, reasons for decisions and access to the review of decisions in order to ensure a fair and understandable conditional release process.
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11,197.
Mazraani v. M.N.R. - 2022 TCC 109 - 2022-10-04
Tax Court of Canada Judgments[137] Having reviewed a number of decisions dealing with the importance of the common intention of the parties, notably Wolf v. the Queen, 2002 DTC 6053 (F.C.A.) and Royal Winnipeg Ballet c. Canada (Minister of National Revenue), 2006 FCA 87 (“Royal”), Mainville JA indicated: [...] From that perspective, paragraph 5(1)(a) should be given a “fair, large and liberal construction and interpretation as best ensures the attainment of its object”: section 12, Interpretation Act. [...] [187] Even the training sessions that offered instruction on selling techniques such as how to approach clients or deal with objections, were all intended to provide tools and tricks of the trade to enhance productivity.
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11,198.
Geophysical Service Inc. v. Canada Newfoundland Offshore Petroleum - 2003 FCT 507 - 2003-04-25
Federal Court DecisionsAs the Minister need not rely upon section 13 in this case, we do not find it necessary to deal with Nadon J.'s finding in respect of section 13 and we make no comment on his analysis in this respect. [...] I am satisfied that to allow those Boards to do so would contravene the spirit, if not the letter, of the Access Act and deny fairness to the Applicant. [...] ...we all know that the data we deal with is sensitive and confidential, and we would point to these legislative provisions, and that would be, that would be how we would make our decision.[32]
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11,199.
Deeproot Green Infrastructure, LLC v. Greenblue Urban North America Inc. - 2021 FC 501 - 2021-07-16
Federal Court DecisionsThe public is entitled to rely on the words used provided the words used are interpreted fairly and knowledgeably. [...] The 599 Patent claim 1 eliminates the height requirement and reduces the language to only deal with a single structural cell rather than a plurality of horizontal or vertical cells. [...] [40] if the claims read fairly on what has been disclosed and illustrated in the specification and drawing,..., they are not wider than the invention...
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11,200.
Kiwan c. La Reine - 2004 TCC 136 - 2004-08-18
Tax Court of Canada Judgments[150] Under cross-examination concerning his personal finances, Mr. Hanna also said that he gave his parents money starting at least in 1994 on a fairly regular basis. [...] The "Biblio-Reç" file seized from the A.O.L.M. for 1993 provides a fairly good idea not only of the scope of the scheme, but also the methods used. [...] That is fairly revealing in Mr. Hanna's case because it shows that he probably knew about the scheme beforehand and had been involved in it.