11,309 result(s)
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11,201.
Kang v. M.N.R. - 2005 TCC 24 - 2005-01-12
Tax Court of Canada JudgmentsA. Because we were dealing with Bahnt [sic] but realized after that we were dealing with Manjit. [...] The appellant explained that although he can speak English fairly well, he does not always read with full understanding. [...] Therefore, I wish to deal with the following subject matters, as follows:
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11,202.
Brass v. Key First Nation - 2024 FC 304 - 2024-02-26
Federal Court Decisions[27] Thus, it is fair to say that each case will involve a different weighing depending on the individual circumstances before the decision maker (Solvay Pharma Inc. v. Apotex Inc., [2007] F.C.J. No.1190 (QL) at para. 12, 2007 FC 913). [...] And someone needed to organize a fairly chaotic scene, then, at the SA [social assistance] desk? [...] So, again, the experience at Champs, retail experience of dealing with somebody not necessarily scheduling an appointment, but coming to you in a moment, saying, “Hey, I need whatever that piece of clothing or product is” is something, again, that was a skill set that may have helped in that SA position?
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11,203.
Vidéotron Ltée v. Konek Technologies Inc. - 2023 FC 741 - 2023-05-26
Federal Court DecisionsIn all fairness, the plaintiffs would not be able to seek an injunction if the alleged copyright infringement stemmed from their refusal to grant such a licence. [...] [107] There is little case law dealing with the application of subsection 38.1(3) to electronic means of communication, and there are no decisions that support a requirement of simultaneity. [...] a) faire une déclaration fausse ou trompeuse tendant à discréditer l’entreprise, les produits ou les services d’un concurrent;
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11,204.
Pfizer Canada Inc. v. Canada (Minister of Health) - 2005 FC 1205 - 2005-09-28
Federal Court Decisionsb. Adherence to the language of the claims in turn promotes both fairness and predictability. [...] 198. Q. Then the next section deals with density testing? A. Right [...] 208. Q. Then the next section deals with Karl Fisher analysis, KF? A. Correct
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11,205.
Canadian Parks and Wilderness Society v. Copps - 2001 FCT 1123 - 2001-10-16
Federal Court DecisionsThe leading case dealing with sections 15 and 16 of the Act [the "scoping" authority] is a decision of this Court in Friends of the West Country Association v. Canada (Minister of Fisheries and Oceans). [...] This is not an unusual situation as national policy guidelines and regulatory statutes seldom are formed to deal with circumstances unique to a specific location. [...] (2) Les terres domaniales situées dans un parc sur lesquelles des droits réels ou intérêts ont été concédés en vertu du présent article continuent à faire partie du parc et, dès qu'elles cessent de servir aux fins visées par la concession, ces terres -- ou les droits réels ou intérêts concédés sur elles -- retournent à la
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11,206.
Canada v. Paletta Estate - 2022 FCA 86 - 2022-05-17
Federal Court of Appeal DecisionsThis formal warning specified that the CRA will no longer issue rulings on the fundamental question whether a business exists when dealing with tax shelter arrangements, the very issue with which Mr. Paletta was confronted. [...] Rather, they relied on the verbal advice obtained during what can fairly be described as three “off the cuff” consultations with different tax lawyers while visiting law firms on other matters.
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11,207.
Royal City Taxi Ltd. v. M.N.R. - 2019 TCC 105 - 2019-05-06
Tax Court of Canada Judgments[37] With respect to the spare board system, Mr. Dmetrichuk stated that it is not a fair and equitable system. [...] Rather, I surmise that the Appellant learned that other taxi corporations were dealing with their drivers as independent contractors and this caused the Appellant to unilaterally begin treating the Appellant-Intervenor as an independent contractor.
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11,208.
Anglehart v. Canada - 2018 FCA 115 - 2018-06-13
Federal Court of Appeal DecisionsTo deal with this new reality, DFO would henceforth be required to integrate First Nations into the commercial fishing of all species. [...] • - The distribution of the resource among Area 12 and Area 18 fishers was fair;
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11,209.
Apotex Inc. v. AstraZeneca Canada Inc. - 2018 FC 181 - 2018-02-15
Federal Court Decisions[27] Apotex also notes that the SCC never addressed the issues of novelty (or anticipation) and inventiveness (or obviousness), which the FCA had found unnecessary to deal with. [...] Doing so, it argues, would upset the balance that the Regulations are intended to strike between the protection of patent rights and the desire to reduce health care costs by permitting fair competition in the pharmaceutical market.
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11,210.
Syncrude Canada Ltd. v. Canada (Attorney General) - 2016 FCA 160 - 2016-05-30
Federal Court of Appeal DecisionsAmongst these, it contended that the Minister denied Syncrude procedural fairness by failing to convene a board of review before promulgating the RFRs and that the failure to convene the board of review rendered the opinion of the Governor in Council unreasonable. [...] [31] I will deal briefly with the contention that the judge erred in his methodology, specifically, that he did not read the legislation in the manner required for the purpose of constitutional analysis.
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11,211.
Cole v. Canada (Attorney General) - 2015 FCA 119 - 2015-05-05
Federal Court of Appeal Decisions« invalidité » La perte ou l’amoindrissement de la faculté de vouloir et de faire normalement des actes d’ordre physique ou mental. [...] Indeed, the Federal Court Judge did deal with the interpretation of this phrase in paragraphs 28 to 36 of his reasons when he considered the appropriate level of causal connection that was required under paragraph 21(2)(a) of the Pension Act. However, in doing so, the Federal Court Judge applied the reasonableness standard,
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11,212.
Ontario Real Estate Association v. M.N.R. - 2014 TCC 190 - 2014-06-20
Tax Court of Canada Judgmentsthe number of candidates, the ratio of ATCOs to the number of students writing exams, verifying the identity of the candidates, the instructions that are to be provided to the candidates prior to and after writing the exam, and other common sense guidelines that are necessary to ensure that a fair exam is administered. [...] 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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11,213.
Eli Lilly Canada Inc. v. Canada (Attorney General) - 2014 FC 152 - 2013-12-04
Federal Court Decisions[...] 48. [...] In Catnic, as in the earlier case law, the scope of the monopoly remains a function of the written claims but, as before, flexibility and fairness is achieved by differentiating the essential features ("the pith and marrow") from the unessential, based on a knowledgeable reading of the whole specification [...] The Court was dealing with a patent directed to dosages and made it clear that even if a patent claim could be construed so as to include a certain dosage that did not mean that the claim would satisfy the requirements of the Regulations:
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11,214.
Yeager v. Canada (National Parole Board) - 2008 FC 113 - 2008-01-29
Federal Court Decisions4. (1) Sous réserve des autres dispositions de la présente loi mais nonobstant toute autre loi fédérale, ont droit à l’accès aux documents relevant d’une institution fédérale et peuvent se les faire communiquer sur demande : [...] [12] ... personal information as defined in section 3 of the Privacy Act means information relating to an individual whether it be his race, colour, religion, personal record, opinions, etc. ... paragraph 3(c), which deals with identifying numbers, symbols or other particulars, limits such particulars to the individual...
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11,215.
Boroumand v. Canada (Citizenship and Immigration) - 2007 FC 1219 - 2007-11-21
Federal Court DecisionsIt is also objectively documented that Iran has strict policies with respect to drug-related offences and that the judiciary has had a “free hand” to deal with drug traffickers. [...] reasons for decision as a whole were simply inadequate given the significance of the decision to the Applicant, where the standard of review would be correctness given that the adequacy of reasons is a matter of fairness or natural justice[6], I am satisfied that the decision under review was made in reviewable error.
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11,216.
Abbott Laboratories Ltd. v. Canada (Minister of Health) - 2005 FC 989 - 2005-07-15
Federal Court Decisions[45] Abbott says that subsection 6(8) deals with the obligation of a party receiving information pursuant to subsection 6(7) to treat it confidentially. [...] (b) The salutary effects of the Order, including the effects on the right of civil litigants to a fair trial, outweigh its deleterious effects, including the effects on the right to free expression, which in this context includes the public interest in open and accessible court proceedings.
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11,217.
Malhi v. M.N.R. - 2005 TCC 333 - 2005-05-16
Tax Court of Canada JudgmentsThat’s her dealings. I had my own problems and my own tensions". In response to a question from the Bench as to why his wife would not work on her own land, thereby saving them up to $8,000 a season is wages, JSM stated that when he attempted to give his wife instructions it would create tension and they would begin arguing [...] The rest of it has fairly well been established. (h) Sahota was paid $400.00 per week by Bhatti Labourers to work on her own farm under the supervision of the Appellant, who had been hired as a supervisor;
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11,218.
Imperial Tobacco Canada Ltd. v. Canada (Minister of Health) - 2004 FC 236 - 2004-02-16
Federal Court Decisions[16] Various subsequent subsections deal with the content of the report, how sampling is to take place, methods and conditions for the collection of data and when the report is to be submitted. [...] ¶ 22 I also rely upon s. 10 of the Interpretation Act, R.S.O. 1980, c. 219, which provides that every Act "shall be deemed to be remedial" and directs that every Act shall "receive such fair, large and liberal construction and interpretation as will best ensure the attainment of the object of the Act according to its true
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11,219.
Penn Ventilator Canada Ltd. v. The Queen - 2002-03-04
Tax Court of Canada Judgments[15] The demand was to have the combined group pay $20 million in the form of a special dividend, or purchase their stock at a fair value or to cause to sell the company to a third party and liquidate the group of companies. [...] The Court must deal with what the taxpayer has in fact done, not what it could have done.
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11,220.
Public Service Alliance of Canada v. Bombardier Inc. - 2000-12-20
Federal Court of Appeal DecisionsIn the case at bar, there has been no deletion of a name of any portion of the public service as defined in Schedule I of the PSSRA. Rather, we are dealing with the severance of a portion of a portion of the public service, namely support staff at CFB Moose Jaw. What, then, is necessary in order to qualify as a section 47 [...] (2) Un syndicat peut demander au Conseil son accréditation à titre d'agent négociateur des employés régis par la convention collective ou la décision arbitrale mentionnée au paragraphe (1); il ne peut toutefois le faire qu'au cours de la période pendant laquelle il est permis, aux termes de l'article 24, de solliciter
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11,221.
Mickleborough v. The Queen - 1998-08-13
Tax Court of Canada JudgmentsThe tax system has every interest in investigating the bona fides of a taxpayer's dealings in certain situations, but it should not discourage, or penalize, honest but erroneous business decisions. [...] I believe it is fair to say that the amount expenditures made by Terra in 1986 and the number of activities engaged in by Terra during that year were great.
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11,222.
Diageo Canada Inc. v. Heaven Hill Distilleries, Inc. - 2017 FC 571 - 2017-06-12
Federal Court Decisions[3] An Order dated July 16, 2015, to bifurcate the liability and damages aspects of this action [the Bifurcation Order] was issued prior to commencement of the trial, so these reasons deal only with the Liability Issues as defined and stated in the Bifurcation Order. [...] c) faire passer d’autres produits ou services pour ceux qui sont commandés ou demandés; [...] ...you must deal with the ordinary man and woman who would take ordinary care in purchasing what goods they require, and, if desiring a particular brand, would take ordinary precautions to see that they get it.
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11,223.
Conseil des innus de Ekuanitshit c. Canada (Procureur général) - 2013 FC 418 - 2013-04-23
Federal Court DecisionsThis is clearly a question dealing with “weighing the significance of the evidence and conclusions drawn from that evidence including the significance of an environmental effect”. [...] A fair amount of information already existed on the Applicant’s use of the land in the Project area (i.e. Comtois study and those of Hydro-Québec for La Romaine). [...] b.1) de faire en sorte que les autorités responsables s’acquittent de leurs obligations afin d’éviter tout double emploi dans le processus d’évaluation environnementale;
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11,224.
Wenzel Downhole Tools Ltd. v. National-Oilwell Canada Ltd. - 2011 FC 1323 - 2011-11-29
Federal Court DecisionsIn the section of these Reasons dealing with obviousness (beginning at paragraph 147), I discuss the differences between a core barrel (as presented by the Defendants) and the '630 Patent bearing assembly. [...] [102] This conclusion is supported by Mr. Thicke’s testimony that it would be fairly straightforward to turn the 3103 assembly into the '630 Patent by flattening the shoulders. [...] In cross-examination, Mr. Nelson stated that the '630 design could accept a “fairly large radial load”.
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11,225.
Skibsted v. Canada (Environment and Climate Change) - 2021 FC 416 - 2021-05-10
Federal Court Decisions[104] It is correct that case law regarding what constitutes a “demand” suggests a fairly low threshold. [...] [121] The Respondents emphasise that because the Bank Swallow’s range is across Canada that a great deal of data gathering and consultation with other jurisdictions and interested parties is required. [...] As previously mentioned, the determination of whether a delay is inordinate is not based on the length of the delay alone, but on contextual factors, including the nature of the various rights at stake in the proceedings, in the attempt to determine whether the community’s sense of fairness would be offended by the delay.