11,309 result(s)
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1,326.
Mohammad v. Canada (Public Safety and Emergency Preparedness) - 2013 FC 24 - 2013-01-10
Federal Court Decisionsa) il n’est pas nécessaire de faire d’évaluation au regard des éléments mentionnés aux sous-alinéas 113d)(i) ou (ii) de la Loi; [...] [12] The Decision refers to the inquiry being based on IRPA, s 112(3)(b) which deals with serious criminality. [...] The correct provision is s 112(3)(c) dealing with section F of Article 1 of the Refugee Convention.
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1,327.
Canada v. Marcoux-Côté - 2000-11-03
Federal Court of Appeal DecisionsMr. and Mrs. Côté are members of a group of several people who had dealings with Marc Levert, the founder and principal shareholder of the Galerie des Maîtres Anciens Inc. in Québec. [...] Did the judge err in determining the fair market value of the items donated? [...] They engage in fresh dealings with the same Mr. Levert, in the same context where he again acts as agent for both the donors and the donee, and they do nothing to verify the appraisals of $11,000 and $2,750 that he provides to them.
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1,328.
Chamberlain v. Canada (Attorney General) - 2012 FCA 44 - 2012-02-08
Federal Court of Appeal Decisions[10] The Board also held that it had no jurisdiction to deal with the complaints because they were time-barred by subsection 133(2) of the Code. [...] I see no basis here for impugning the fairness of the Board’s procedure. [...] c) soit il a observé les dispositions de la présente partie ou cherché à les faire appliquer
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1,329.
Canada (Attorney General) v. Jagpal - 2008 FCA 38 - 2008-01-31
Federal Court of Appeal DecisionsSuffice it to say that section 5 of the Rules deals with requests for extension of time to seek leave to appeal a decision of a Review Tribunal. [...] I will now address the allegation of a breach of procedural fairness. [...] This makes sense in terms of efficiency as well as fairness to the parties who do not have to attend two hearings.
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1,330.
Dupras v. Paul Tl Urmson - 2001 FCT 632 - 2001-06-12
Federal Court Decisions[2] The issue is whether the Respondents violated procedural fairness and the efficiency requirements in dealing with the Applicant. [...] ... fairness dictates that the person charged be given all available particulars of the offence. [...] [25] More importantly, with respect to the transfer of offenders guidelines, is the section which deals with the duty to act fairly.
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1,331.
Mady v. The Queen - 2017 TCC 112 - 2017-06-14
Tax Court of Canada JudgmentsThat provision adopts the standard of fair market value for the purpose of determining the taxpayer’s proceeds of disposition with respect to the disposition of property to a person with whom the taxpayer is not dealing at arm’s length. [...] deal of evidence was presented by both parties with respect to the fair market value of the Class B, C and D common shares of MDPC. In my opinion, the price paid by Dental Corporation to the Appellant’s wife and two daughters for the common shares sold to Dental Corporation is the appropriate benchmark to determine the fair [...] It does so by using fair market value as the standard to determine the tax consequences for a taxpayer arising from a disposition to a person with whom the taxpayer was not dealing at arm’s length.
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1,332.
Arain v. The Queen - 2006 TCC 573 - 2006-10-26
Tax Court of Canada Judgments(c) a person with whom the person was not dealing at arm's length, the following rules apply: [...] (i) the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and [...] 2) the transferor and transferee must not have been dealing at arm's length;
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1,333.
Chow v. Canada (Minister of Citizenship and Immigration) - 2001 FCT 996 - 2001-09-06
Federal Court DecisionsParagraph 3.13 of that Manual deals with interviews and reads: In some circumstances, it may be necessary to interview clients. [...] Breach of procedural fairness - no interview - extrinsic evidence [12] Counsel for the respondent argued, and I agree with her, that there is no statutory requirement to hold an interview in visa applications and it is not a general element or requirement in visa applications. [...] [18] In Wang v. Canada (Minister of Citizenship and Immigration), [2001] F.C.J. No. 95, Justice Rouleau found that the standard of review on the merits of an immigration officer's decision dealing with an application for a Canadian student visa was reasonableness simpliciter.
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1,334.
Ducas v. Canada (Attorney General) - 1999-10-04
Federal Court DecisionsI trust that you will deal with the matter of representation expeditiously and obtain any further disclosure that is necessary to prepare your case. [...] Ms. Robinson"s order was a factor to be considered in dealing with that issue but it ought not to have been treated as determinative of the issue, given the disappearance of the underlying rationale. [...] à un concours interne, tout candidat non reçu peut, dans le délai fixé par règlement de la Commission, en appeler de la nomination devant un comité chargé par elle de faire une enquête, au cours de laquelle l'appelant et l'administrateur général en cause, ou leurs représentants, ont l'occasion de se faire entendre.
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1,335.
Univar Holdco Canada ULC v. The Queen - 2016 TCC 159 - 2016-06-22
Tax Court of Canada Judgments(ii) the fair market value of the consideration described in paragraph 212.1(1)(a), [...] [49] Section 212.1 applies only to dispositions where the vendor and purchaser do not deal at arm’s length. [...] 14. The entities participating in the transactions described below were not dealing at arm’s length.
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1,336.
Laflamme v. The Queen - 2008 TCC 255 - 2008-04-30
Tax Court of Canada Judgments(i) to a person with whom the taxpayer was not dealing at arm's length for no proceeds or for proceeds less than the fair market value thereof at the time the taxpayer so disposed of it [...] The enquiry is to determine what sort of a deal would be struck by an informed buyer and seller. [...] 41 In attempting to discern the purpose of s. 56(2), it is helpful to refer to the body of jurisprudence dealing with the subsection.
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1,337.
Shulkov v. The Queen - 2012 TCC 457 - 2012-12-31
Tax Court of Canada JudgmentsFair Market Value Determined by the CRA May 27, 2005 678,500 $210,335 [...] [62] Mr. Malcolm indicated that much of his value to a company was in corporate development and dealing with investors in the company. [...] [74] A great deal of Mr. Malcolm’s testimony was in the nature of advocacy.
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1,338.
Salna v. Voltage Pictures, LLC - 2021 FCA 176 - 2021-09-08
Federal Court of Appeal Decisions(i) would fairly and adequately represent the interests of the class, [...] 7. Does the class have any available defences to copyright infringement, including any defence based on fair dealing? [...] (i) would fairly and adequately represent the interests of the class,
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1,339.
Collins & Aikman Products Co. v. The Queen - 2009 TCC 299 - 2009-06-03
Tax Court of Canada JudgmentsThe fair market value of the CAHL shares at that time was $167 million. [...] It is fair to say that not to do so is the exception. This is Tax 101. [...] [102] Finally, I could also restate the same as regards the provisions in the Act dealing with non-arm’s length transactions including those dealing with valuations, proceeds of disposition, adjusted cost base, computation of paid-up capital, and the recognition or deferral of gains.
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1,340.
Terminal Norco Inc. v. The Queen - 2006 TCC 139 - 2006-05-02
Tax Court of Canada JudgmentsApparently, one of the members of the Consortium had second thoughts about participating in the deal. [...] The money necessary to complete the deal was paid to Spiegel Sohmer in trust on Friday, October 16, 1992. [...] that is the proportion of the undepreciated capital cost to the taxpayer of all property of that class immediately before the disposition that the fair market value of the property at the time of the disposition is of the fair market value of all property of that class at the time of disposition, the following rules apply:
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1,341.
National Bank of Canada v. Canada (Labour) - 1997-06-19
Federal Court DecisionsFor example, Division I establishes maximum hours of work, Division II establishes minimum wages, Division IV deals with annual vacations, Division V sets out employees" entitlements respecting holidays, Division XI establishes severance pay requirements and Division XIV, which is the division of relevance here, deals with [...] All that is required is that the Bank be given a fair opportunity for commenting on or contradicting statements made that were prejudicial to it. [...] Bien que la plaignante ait remis une lettre de démission, elle soutient avoir été contrée de le faire et déclare avoir tout de même été injustement congédiée.
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1,342.
Drolet v. Stiftung Gralsbotschaft and Foundation of the Grail Movement - 2009 FC 17 - 2009-01-06
Federal Court DecisionsTrade-mark law rests on principles of fair dealing. It is sometimes said to hold the balance between free competition and fair competition. [...] 29. Fair dealing for the purpose of research or private study does not infringe copyright. [...] It is not even necessary to deal with the question of whether this was fair dealing, because it was not for the purpose of research or private study.
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1,343.
Ducharme v. Air Transat A.T. Inc. - 2021 FCA 34 - 2021-02-25
Federal Court of Appeal Decisions[5] From May 28 to June 13, 2013, the applicant went on disability leave on the grounds that he was dealing with anxiety issues. [...] [16] Rather than dealing with each file separately, I propose to address them by examining the common issues. [...] All three files raise the following issue, which I will deal with first:
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1,344.
Arevalo Pineda v. Canada (Citizenship and Immigration) - 2010 FC 454 - 2010-04-26
Federal Court Decisions[15] It then goes on to deal with “the last-minute testimony” produced by the applicant. [...] [17] The rest of the decision deals with whether or not a serious crime was involved. [...] [27] As mentioned, parties to the Convention chose a fairly low evidentiary threshold to determine if a refugee claimant has committed a serious non-political crime before seeking protection in the country of refuge.
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1,345.
Ramanathan v. Canada (Attorney General) - 2023 FC 1029 - 2023-07-27
Federal Court DecisionsThe respondent also noted that procedural fairness did not require a standard of perfection from CRA. [...] B. Was the Applicant deprived of Procedural Fairness? [40] In my view, this application should be determined on the basis of whether CRA provided the applicant with procedural fairness. [...] None of the procedural fairness cases cited by the respondent captures the present circumstances.
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1,346.
Canadian Imperial Bank of Commerce v. The Queen - 2015 TCC 280 - 2015-12-02
Tax Court of Canada JudgmentsThe law then says that in fairness and consistency, it must be entirely waived. [...] [145] I must also quickly deal with one related argument from the Respondent. [...] I will deal with each of these in turn. Insufficient description of documents
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1,347.
Canada (Public Safety and Emergency Preparedness) v. Najafi - 2019 FC 594 - 2019-05-07
Federal Court Decisions[20] The remedy granted by the ID must protect the fairness and natural justice of its proceedings. [...] [33] Sections 162 and 165 of the IRPA grant broad powers to the ID to deal with proceedings brought before it: [...] (2) Each Division shall 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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1,348.
Zhu v. Canada (Citizenship and Immigration) - 2013 FC 155 - 2013-02-15
Federal Court DecisionsIn acting as she did, the Officer caused a breach of procedural fairness. [...] The provision expressly deals with undecided applications, not decisions. [...] The provision deals with undecided applications and does not provide for nullification of lawfully rendered decisions of visa officers.
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1,349.
Bank of Nova Scotia v. Randhawa - 2018 FC 487 - 2018-05-08
Federal Court Decisions[60] Generally I consider the standards of honesty and integrity the community expects in its dealings with a bank must be reflected in bank employees’ behaviour with customers and the handling of customer funds and those the bank uses for profitable purposes. [...] In particular, I find that the failure of the Adjudicator to deal expressly with the Ivanore line of cases does not, in the circumstances, constitute a reversible error. [...] [39] Subsequent to this decision, however, there have been a number of decisions of labour adjudicators and courts dealing with reinstatement to other, often comparable, positions.
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1,350.
Keith v. Canada (Human Rights Commission) - 2018 FC 645 - 2018-06-22
Federal Court Decisions• (2) Whether the Tribunal breached procedural fairness. VIII. Standard of Review [...] In my view there is no merit to the procedural fairness argument. X. Conclusions [...] In addition, I found no merit in the Applicant’s procedural fairness argument.