11,309 result(s)
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1,101.
Hansen v. The Queen - 2013 TCC 142 - 2013-05-03
Tax Court of Canada JudgmentsIn an informal procedure case dealing with a self-represented party, I applaud such tolerance. [...] While I lack jurisdiction to deal with such matters, I have to say that I would condemn an auditor who ignored a taxpayer’s request for a meeting. [...] Alternatively, he may still seek a fairness review, at least in respect of interest and penalties although my understanding is that the basis for granting such relief is so pigeon-holed and regulated that simple, general, concepts of “fairness” have regrettably lost a place in the system.
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1,102.
Cameco Corporation v. The Queen - 2011 TCC 356 - 2011-07-20
Tax Court of Canada Judgments(fff) the terms and conditions made or imposed in respect of the sale and purchase of uranium between Canco and Swissco differ from those that would have been made between persons dealing at arm’s length; [...] (a) may prejudice or delay the fair hearing of the action, a) peut compromettre ou retarder l'instruction équitable de l'appel; [...] radier : Faire disparaître (un nom, une mention) d’une liste, d’un registre, d’un compte, ...
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1,103.
Singh Gill v. Canada (Citizenship and Immigration) - 2011 FC 447 - 2011-04-12
Federal Court Decisions[6] I shall deal first with the alleged breach of procedural fairness. [...] As discussed at the hearing, procedural fairness does not occur in a vacuum, rather it is context dependent (Baker v Canada (Minister of Citizenship and Immigration), [1999] 2 SCR 817 at paragraphs 21-22; Ha v Canada (Minister of Citizenship and Immigration), 2004 FCA 49 at paragraph 40). [...] There was therefore no need for the RPD to deal with it. [11] In conclusion, the decision taken as a whole is within the range of possible, acceptable outcomes based on the evidence before the RPD. The RPD did not breach its duty of procedural fairness towards Mr. Gill.
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1,104.
Shahib v. Canada (Minister of Citizenship and Immigration) - 2005 FC 1250 - 2005-09-14
Federal Court Decisions[2] Did the Applicants receive a fair hearing? [3] Were the Board's credibility findings patently unreasonable? [...] Further, they contended that the Applicants did not receive a fair hearing. [...] [9] The Respondent submits that subsection 162(2) of the Act imposes an obligation on the Board to deal with all proceedings before it as informally and quickly as the circumstances and the considerations of fairness and natural justice permit.
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1,105.
Hacikyaner v. Canada (Customs and Revenue Agency) - 2002 FCT 1066 - 2002-10-15
Federal Court DecisionsThe fairness provisions are designated to permit the Agency to assist clients in resolving problems through no fault of their own. [...] [8] The purpose of this legislative provision is to allow Revenue Canada, Taxation, to administer the tax system more fairly, by allowing for the application of common sense in dealing with taxpayers who, because of personal misfortune or circumstances beyond their control, are unable to meet deadlines or comply with rules [...] In my view, in dealing with legislation of this nature, the courts should, wherever possible, avoid a narrow, technical construction, and endeavour to make effective the legislative intent as applied to the administrative scheme involved.
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1,106.
Mia v. Canada (Minister of Citizenship and Immigration) - 2001 FCT 1150 - 2001-10-23
Federal Court DecisionsTremblay-Lamer J. did not deal with this piece of evidence in the application for judicial review. [...] [8] The PCDO did not violate the rules of fairness by not providing an interview to the applicant. [...] [10] I will now proceed to deal with the issue as to whether the PCDO should have shown his reasons to the applicant prior to releasing his decision.
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1,107.
Hébert Estate v. Canada (Attorney General) - 2021 FC 1076 - 2021-10-15
Federal Court Decisions[55] I will therefore deal with her arguments. However, in any event, as detailed below, my review of the evidence on the record and the case law leads me to conclude that the principles of procedural fairness were respected. [...] [61] In Waycobah FCA, the FCA made it clear that the Act prescribes no procedure for dealing with requests for tax debt remission. [...] [62] The next step is to establish the applicable standard of review, although the term is not always considered entirely appropriate when dealing with natural justice and procedural fairness.
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1,108.
Gale v. Treasury Board - 2002 FCT 1084 - 2002-10-18
Federal Court DecisionsSection 100.2 of the Labour Code does give a grievance arbitrator complete autonomy in dealing with points of evidence and procedure; but the rule of autonomy in administrative procedure and evidence, widely accepted in administrative law has never had the effect of limiting the obligation on administrative tribunals to [...] As Lamer C.J. held in Larocque, supra, the rejection of relevant evidence must have an impact on the fairness of the proceeding such that it leads unavoidably to the conclusion that there has been a breach of procedural fairness. [...] [28] Considering the conclusion I have reached, it is not necessary to deal with the issue of the appropriate remedy.
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1,109.
Canada (Commissioner of Competition) v. Canada Pipe Company Ltd. - 2006 FCA 233 - 2006-06-23
Federal Court of Appeal Decisions(ii) soit s'abstienne de faire le commerce d'une catégorie ou sorte spécifiée de produits, sauf ceux qui sont fournis par le fournisseur ou la personne qu'il désigne; [...] a) soit pour effet de faire obstacle à l'entrée ou au développement d'une firme sur un marché; [...] b) soit pour effet de faire obstacle au lancement d'un produit sur un marché ou à l'expansion des ventes d'un produit sur un marché;
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1,110.
Ramnanan v. Canada (Citizenship and Immigration) - 2015 FC 632 - 2015-05-14
Federal Court Decisions4. Did the Officer breach procedural fairness by failing to provide adequate reasons? [...] 5. Did the Officer breach procedural fairness by failing to disclose the source of his assertion that the applicant appeared to be a “one man crime wave”? [...] 6. Did the Officer breach procedural fairness by failing to call the applicant for a personal interview before rendering a decision?
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1,111.
Garrick v. Amnesty International Canada - 2011 FC 1099 - 2011-09-29
Federal Court Decisionsd) The structure of the teams dealing with matters related to detainee hearings and information; [...] 250.26 (1) The Provost Marshal is responsible for dealing with conduct complaints. [...] (2) Il peut faire tenir une enquête malgré le retrait de la plainte.
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1,112.
Canadian National Railway Co. v. Moffatt - 2001 FCA 327 - 2001-10-31
Federal Court of Appeal DecisionsNor does any other provision of the CTA confer a general jurisdiction on the Agency to deal with Term 32(2). [...] The Agency submitted that section 5 confers on it jurisdiction to deal with Term 32(2) as a constitutional requirement. [...] CN now agrees that the Agency did not have jurisdiction to deal with its preliminary objection.
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1,113.
Abrametz v. The Queen - 2007 TCC 318 - 2007-06-05
Tax Court of Canada Judgments(b) the amount was paid to a person with whom the taxpayer was dealing at arm's length, and [...] [15] In the normal course of things, proving the payment of a debt in a foreclosure action should be a fairly straightforward matter. [...] While evidence of intention may be used by the Courts on occasion to clarify dealings, it is rarely determinative.
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1,114.
Glowinski v. Canada (Treasury Board) - 2006 FC 78 - 2006-01-26
Federal Court DecisionsIt was clearly a directive by Treasury Board as to how departments should deal fairly with their employees. [...] Duty to act fairly [46] The applicant submits that the respondents breached their duty to act fairly because they did not provide the applicant with the right to negotiate. [...] The duty to act fairly applies to the applicant being provided with an opportunity of knowing the reasons for a decision being made against his interests, and an opportunity to respond.
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1,115.
Premakumaran v. Canada - 2003 FCT 635 - 2003-05-20
Federal Court DecisionsBare assertions of conclusions are insufficient to constitution material facts, for such do not provide fair and adequate notice of a party's position. [...] In Weatherall Mr Justice of Appeal Stone has reduced a good deal of case law into two propositions, first, the controversy must be clearly and precisely defined in a pleading and second, a pleading should be drafted to give fair notice of the case to be met so that the other side may direct his or her evidence to the [...] For further explanation of and authorities dealing with this proposition see Larden v. Canada, [1998] 145 F.T.R. 140 (F.C.T.D.).
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1,116.
Ross v. The Queen - 2005 TCC 286 - 2005-04-22
Tax Court of Canada JudgmentsDealing in penny stocks is almost, to some of them, as exciting as - - as standing about the windows. [...] David Clark's a jockey that rides for us fairly often, has a bit of money and is willing to play. [...] I would guess so, and it may be a fair bit more. It would depend on, you know, how many small company issues I did and the mix of the commission business at that time".
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1,117.
Zak v. Canada (Attorney General) - 2019 FC 1503 - 2019-11-25
Federal Court DecisionsAt times you also did not demonstrate the level of professionalism expected in your dealings with the public and with other stakeholders. [...] To not provide you with this information after being seized with it would not have been procedurally fair. [...] [22] The Applicant submits that the Adjudicator failed to adequately address the RCMP’s failures to provide a fair opportunity for him to demonstrate his suitability in accordance with s. 3.1.1 of the Administration Manual, Chapter 27A (Probationary Employees) (Administration Manual) which deals with support, guidance, and
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1,118.
Galderma Canada Inc v. Canada (Attorney General) - 2017 FC 1023 - 2017-11-09
Federal Court Decisions[22] As part of the Applicant’s challenge to the correctness of the Board’s decision, the Applicant raises an issue of procedural fairness. [...] 1. that the Board breached procedural fairness by deciding this matter, in part, on points not argued by either party; and [...] A. Procedural Fairness [30] The Applicant did not argue in Court the issue raised in its Memorandum regarding the failure to appoint an advisory counsel.
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1,119.
Truong v. The Queen - 2011 TCC 380 - 2011-08-09
Tax Court of Canada JudgmentsA person with whom the transferor was not dealing at arm's length. 4) The fair market value of the property transferred must exceed the fair market value of the consideration given by the transferee. [...] “Related persons” as defined in subsection 251(2) includes individuals connected by marriage or common-law partnership and are those deemed not to be dealing with each other at arm’s length. [...] Consequently, during the relevant period, they were not dealing with each other at arm’s length.
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1,120.
Zündel, Re - 2004 FC 198 - 2004-02-06
Federal Court Decisionsc) the judge shall deal with all matters as informally and expeditiously as the circumstances and considerations of fairness and natural justice permit; [...] [...] [26] I will deal with the motion as if it were a motion for a stay. [...] Mr. Zündel argues that expeditiousness must not supersede natural justice and fairness.
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1,121.
Plamondon c. La Reine - 2003 TCC 779 - 2003-11-14
Tax Court of Canada Judgments[8] The Appellant's daughter and her spouse had acquired a great deal of expertise in the restaurant business through their experience in various places. [...] It has been frequently held that fairness and equity have nothing to do with tax law. [...] [52] The Appellant submitted that, in all fairness, this must be the case.
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1,122.
Beaudry c. La Reine - 2003 TCC 464 - 2003-07-31
Tax Court of Canada Judgments[2] The issue is whether the fair market value (the "FMV") at the time of the transfer that occurred on or about April 17, 1996 was at least $118,300. [...] (g) The fair market value of the property on April 17, 1996 was at least $118,300. [...] Joint Liability in the Event of a Transfer of Property Between Persons Not Dealing at Arm's Length ITA 160(1)
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1,123.
Gardner v. Canada (Attorney General) - 2005 FCA 284 - 2005-08-31
Federal Court of Appeal Decisions... 41. (1) Subject to section 40, the Commission shall deal with any complaint filed with it unless in respect of that complaint it appears to the Commission that [...] 42. (1) Subject to subsection (2), when the Commission decides not to deal with a complaint, it shall send a written notice of its decision to the complainant setting out the reason for its decision. [...] [27] The other source of the duty to give reasons is the tribunal's obligation of procedural fairness.
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1,124.
Italiano v. M.N.R. - 1998-08-11
Tax Court of Canada Judgments“Paragraph 3(2)(c) deals with non-arm’s length employment as determined in accordance with subsections 251(1) and 251(2) of the Income Tax Act, which deals primarily with related persons. [...] I think it can be fairly said that while specific reference is not made to natural justice in the passage cited from Bayside, it is there by implication. [...] [15] Section 6 deals with eligibility for unemployment insurance benefits and section 9 deals with a benefit period.
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1,125.
McIlvenna v. Bank of Nova Scotia (Scotiabank) - 2013 FC 678 - 2013-06-18
Federal Court DecisionsAlso, due to the quasi-constitutional nature of the Act, a fair, large, liberal and purposive interpretation must be applied (see Robichaud v. Canada (Treasury Board) [1987], 2 S.C.R. 84). [...] . . . 15 Procedural fairness does not require the Commission to undergo a lengthy analysis of the complaint at the initial stages. [...] If it is not plain and obvious to the Commission that the complaint falls under one of the grounds for not dealing with it under section 41, the Commission should, with dispatch, proceed to deal with it.