11,309 result(s)
-
1,401.
1207192 Ontario Limited v. The Queen - 2011 TCC 383 - 2011-09-07
Tax Court of Canada JudgmentsHowever, Mr. Cross said that the possibility of losing the home had caused him and his spouse a great deal of stress. [...] It also retained $152,495 in cash to establish a block of assets with a total fair market value (“FMV”) of $3,000,000. [...] (ii) the interest of a person in a trust as a beneficiary is disregarded in determining whether the person deals at arm's length with the trust if the person would, in the absence of the interest as a beneficiary, be considered to deal at arm's length with the trust,
-
1,402.
The Toronto-Dominion Bank v. The Queen - 2010 TCC 275 - 2010-06-03
Tax Court of Canada JudgmentsWas it your intention to suggest the fair market value of the shares when you suggested $300? [...] Therefore cases dealing with the interpretation of former s. 245 are relevant in interpreting former s. 55. [...] Mr. Teskey said that picking the number of $300 per share was not science and it was not fair market value.
-
1,403.
Wellcome Foundation Limited v. Apotex Inc. - 1998-08-26
Federal Court Decisions[9] I deal with each of the major issues in turn, after setting out the matters agreed by the parties. [...] The injunction ordered by that paragraph precluded the defendant from dealing in any way with infringing TMP, and from selling or dealing with tablets containing infringing TMP. [...] It reflects fairly in my opinion, reasonable costs of borrowing equivalent funds if Apotex had borrowed money in place of the profits here in issue had those not been earned.
-
1,404.
Brauer v. Canada - 2020 FC 828 - 2020-08-17
Federal Court DecisionsThe reason for this is simple – it is not fair to a defendant to have to respond to claims that are not explained in sufficient detail for them to understand what the claim is based on, or to have to deal with claims based on unsupported assumptions or speculation. [...] Neither is it fair to the Court that will have to ensure that the hearing is conducted in a fair and efficient manner. [...] It would also not be possible for the Court to deal with a case based on the absence of material facts, and in view of the nature of the wrongs that are alleged.
-
1,405.
Mandi v. Canada (Citizenship and Immigration) - 2014 FC 257 - 2014-03-17
Federal Court Decisionsb. Did the Officer make findings without giving the Applicant a fair opportunity to respond? [...] c. Did the Officer breach a duty of procedural fairness by making findings without giving the applicant a fair opportunity to respond? [...] [32] The Applicant is clearly suffering from Lupus and will require on-going medical treatment to deal with that situation.
-
1,406.
Rafizadeh v. Toronto Dominion Bank - 2013 FC 781 - 2013-07-15
Federal Court DecisionsIn the course of dealing with what he perceived to be his whistle blowing reports, the Applicant was called in by TD Bank officials, who charged him with irregularities and dismissed him. [...] I have a great deal of sympathy for the complainant and his circumstances. [...] He was cautioned by me that my task was to deal with the matter on the basis of the evidence in the record before the Court, and that he could not introduce or rely upon new evidence.
-
1,407.
Jiang v. Canada (Citizenship and Immigration) - 2010 FC 580 - 2010-05-27
Federal Court Decisionsc. Did the immigration officer breach his duty of procedural fairness by relying on extrinsic evidence? [...] C. Procedural Fairness [27] The Applicants submitted that the officer breached procedural fairness by relying on extrinsic documentary evidence without giving them an opportunity to respond. [...] It is true that this exact same wording exists in the Report in the section dealing with freedom of religion and anti-Semitic acts.
-
1,408.
Vasquez v. Canada (Minister of Citizenship and Immigration) - 2005 FC 91 - 2005-01-20
Federal Court Decisions1. did the Officer breach procedural fairness by not giving the Applicants the opportunity to review the PRRA determination and to provide comments before she rendered the H & C Decision? [...] I am of the view, again, on the facts of this matter, that the principles regarding the duty of fairness that were enunciated by the Supreme Court of Canada, in Baker, supra, do not extend that far. [...] [50] The Applicants are asking the Court to isolate the word "minimal" as it is used in that section of their H & C application dealing with "Supportive and Non-supportive Considerations."
-
1,409.
Canada (Attorney General) v. Iris Technologies Inc. - 2022 FCA 101 - 2022-06-02
Federal Court of Appeal Decisions[10] As a component of its procedural fairness argument, Iris asserts that in conducting the audit and assessment the Minister departed from Canada Revenue Agency policy. [...] Where the Tax Court does not have jurisdiction to deal with the Minister’s conduct or where the true purpose of the application is to seek practical relief against the exercise of a discretion, the bar in section 18.5 does not apply. [...] [19] In light of these reasons and the disposition of this appeal, it is unnecessary to deal with the Attorney General’s motion to adduce a recently issued statement of claim as fresh evidence on appeal under rule 351.
-
1,410.
Lukács v. Swoop Inc. - 2019 FCA 145 - 2019-05-15
Federal Court of Appeal DecisionsThe requirement of a “fairly arguable case” on a motion for leave to appeal should be construed in this way. [...] [20] I add an additional point of context concerning the architecture of the Federal Courts Act. Rule 317 is found in the part of the Rules dealing with applications for judicial review. [...] Rule 352 is found in the part of the Rules dealing with appeals. In appeals, the issue of what is to be placed before the reviewing court is resolved by settling the contents of the appeal book under Rule 343-345, not Rule 317.
-
1,411.
Mediatube Corp. v. Bell Canada - 2016 FC 1066 - 2016-09-21
Federal Court DecisionsThough Justice Phelan was not dealing with the issue of discovery answers that had been corrected, he stated that the basic principle of Rule 289 is “to ensure that the answers to questions fairly reflect the true response given.” [...] [...] to ensure that evidence from a transcript of examination for discovery which is read in as evidence at trial is placed in proper context so that it is seen and read fairly, without prejudice to another party that might arise if only a portion of the content relevant at [sic] to a fair understanding of the evidence [...] [10] However, as stated above, Justice Phelan was not dealing with the issue of discovery answers that had been corrected.
-
1,412.
Harvey v. Via Rail Canada Inc. - 2020 FCA 95 - 2020-05-26
Federal Court of Appeal Decisions• The appellant’s procedural fairness rights were not breached by the Investigator’s failure to consider the Benefits Letter. [...] Consequently, the appellant has not been deprived of her right to procedural fairness on that ground. [...] The concluding paragraph of the portion of the Investigation Report dealing with the appellant’s individual complaint reads as follows:
-
1,413.
Magog (Town) v. The Queen - 1999-11-18
Tax Court of Canada Judgments[2] Subsection 169(1) of the Act deals with input tax credits. Subsection 141.01(5) of the Act states that only fair and reasonable methods used consistently throughout a fiscal year may be used to determine the extent to which properties or services were acquired or used for the purpose of making taxable supplies or for [...] shall be fair and reasonable and shall be used consistently by the person throughout the year. [...] [8] Réjean Leroux explained to the Court that, in the advice he gave the appellant, he was following Memorandum 700-5-1 which deals with input tax credit allocation for financial institutions.
-
1,414.
Mahjoub (Re) - 2013 FC 1096 - 2013-10-25
Federal Court Decisions(1) give citizens fair notice of the consequences of their conduct, and [...] In fact, R. v. Garofoli, [1990] 2 S.C.R. 1421 [Garofoli], deals with this issue in a more pertinent way than Wilson at pages 1448 and 1449: [...] [162] While Blood Tribe confirms that solicitor-client privilege is a substantive right that is an integral component of the right to a fair trial under section 7 of the Charter that may only be infringed when absolutely necessary, it does not deal with a situation involving national security.
-
1,415.
Canada v. 594710 British Columbia Ltd. - 2018 FCA 166 - 2018-09-20
Federal Court of Appeal DecisionsThis was in essence a deal fee for enabling the Onni Group to access Nuinsco’s tax losses and deductions. [...] Holdco submits that the interests of predictability, fairness and certainty are at stake. [...] [94] I do not agree that interests of predictability, fairness and certainty are at stake on the facts of this case.
-
1,416.
Asare v. Canada (National Revenue) - 2022 FC 1676 - 2022-12-05
Federal Court DecisionsFurther, administrative tribunals may control their own procedures so long as they are procedurally fair. [...] One deals with the appropriateness of the penalties in light of the conduct of the taxpayer in making a return, the other with exceptional circumstances which may justify the cancellation of the penalties on fairness considerations. [...] I will, however, briefly deal with the Applicant’s submissions in that regard.
-
1,417.
Alibey v. Canada (Minister of Citizenship and Immigration) - 2004 FC 305 - 2004-03-02
Federal Court Decisions[58] In Lau, supra, Pinard J. placed a great deal of emphasis upon the need for an "individualized assessment in evaluating medical inadmissibility." [...] [77] The Applicant's final issue is that the medical officer breached her duty of fairness. [...] It must be remembered however that the content of the duty of fairness is variable and contextual.
-
1,418.
Canada (Attorney General) v. Canada (Commission of Inquiry into the Actions of Canadian Officials) - 2007 FC 766 - 2007-07-24
Federal Court Decisions• [39] Consequently, I will apply the Ribic framework, but will attempt to contextualize it given the particularities giving rise to this application, namely that we are dealing with a public inquiry. [...] For if there has been harsh or improper conduct in the dealings of the executive with the citizen, it ought to be revealed. [...] This supports the conclusion that while “danger to the security of Canada” must be given a fair, large and liberal interpretation, it nevertheless demands proof of a potentially serious threat.
-
1,419.
Solomons v. The Queen - 2003-01-15
Tax Court of Canada Judgments[2] Before I deal with the substance of the appeal for 1993, I wish to say a few words about the request for an adjournment that the Appellant made at the opening of the trial. [...] He, therefore, allowed the Appellant a terminal loss of $13,247,[3] and a capital loss of $10,408.[4] The fair market value as at January 1, 1993 and the proceeds of disposition that were assumed by the Minister in assessing the Appellant were not challenged during the trial. [...] When Mr. Solomons moved out of the house and rented it at the beginning of 1993, he was deemed to have disposed of it, and to have immediately reacquired it, for $402,888, which was its fair market value at that time: see subsection 45(1) of the Act. Between January 1, 1993 and October 22, 1993 he held it as capital
-
1,420.
Nandakumar v. The Queen - 2012 TCC 338 - 2012-09-27
Tax Court of Canada JudgmentsSimply put, under that provision, if the transferor was liable to pay tax, the property was transferred, the transferee was a person not dealing at arm’s length with the transferor and the fair market value of the property transferred exceeds the consideration given by the transferee, then the transferee is liable for the [...] In respect of subsection 160(1) of the Act, it should be noted that that tax liability of the transferor is not disputed, a transfer did occur and the Appellant did not deal at arm’s length with the transferor. [...] [14] Therefore, if the transferor is liable for the tax, a transfer of property occurs to a non-arm’s length party and the fair market value of property exceeds the fair market value of consideration tendered, the tax assessed for the difference is payable by the transferee.
-
1,421.
Merck & Co. Inc. v. Apotex inc. - 2008 FC 1121 - 2008-10-30
Federal Court DecisionsHowever, waiver may also occur in the absence of an intention to waive, where fairness and consistency so require. [...] The law then says that in fairness and consistency it must be entirely waived. [...] [19] I need not deal with the other ground of appeal put forward by Apotex.
-
1,422.
Guille v. Canada (Attorney General) - 2007 FC 1059 - 2007-10-16
Federal Court Decisions41. (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 [...] The rule of procedural fairness requires that a complainant know the substance of the case against him or her. [...] [33] The provision is an exception to the Commission’s first obligation – to deal with any complaint filed.
-
1,423.
Alexis Nakota Sioux Nation v. Canada (Aboriginal Affairs and Northern Development) - 2006 FC 721 - 2006-06-08
Federal Court Decisions[2] The Band has taken the position that Canada breached its fiduciary obligations to it in failing to achieve fair and reasonable compensation. [...] Indeed, a fairly arguable case anticipates that there may well be a fairly arguable defence. [...] Canada has a fairly arguable case that it breached no fiduciary duty in its dealings with Calgary Power.
-
1,424.
Terreault v. Cowansville Penitentiary - 2003 FC 1529 - 2003-12-31
Federal Court Decisions3. There is an overall duty to act fairly by ensuring that the inquiry is carried out in a fair manner and with due regard to natural justice. [...] Infringements of procedural fairness [20] I feel that there was clearly an infringement of procedural fairness. [...] Subsection 30(1) of the Regulations deals with procedural fairness as the subsection describes a procedure that is to be followed, it is contained in a section titled "Hearings of Disciplinary Offences" and it is surrounded by provisions which all deal with procedure to be followed leading up to or during the hearing.
-
1,425.
Keith v. Canada (Correctional Service) - 2011 FC 690 - 2011-06-14
Federal Court DecisionsThe CHRC was simply dealing with the question whether a hearing into Dr. Keith’s complaint was warranted. [...] Further, it acted fairly in relying on an investigation into Dr. Keith’s complaint that was, in the circumstances, sufficiently thorough. [...] Commission to deal with complaint 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