11,309 result(s)
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1,426.
Hunt v. The Queen - 2022 TCC 67 - 2022-06-23
Tax Court of Canada Judgments• (A) for services provided by a person who is, or who does not deal at arm’s length with, the controlling individual of the registered plan, or [...] • (a) in the case of a benefit, the fair market value of the benefit; [...] [16] The parties’ memoranda of fact and law did not deal in sufficient detail or at all with these questions.
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1,427.
Mikail v. Canada (Attorney General) - 2011 FC 674 - 2011-06-28
Federal Court DecisionsThe Court indicated during the hearing that it would deal with the Motion to intervene with the materials placed before the Court. [...] As an example, blatant examples of discrimination or breaches of procedural fairness would surely be reviewable. [...] Indeed, the case of Omary, above, would introduce such a scenario, as would the review of SIRC’s investigations under procedural fairness rules.
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1,428.
Amable v. Canada (Citizenship and Immigration) - 2021 FC 702 - 2021-07-02
Federal Court DecisionsB. Applicant’s submissions in response to the first procedural fairness letter [...] E. Applicant’s submissions in response to the second procedural fairness letter [...] • - In early 2013, Brice asked her if she wanted to participate in his business dealings.
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1,429.
Bozzer v. Canada - 2011 FCA 186 - 2011-06-02
Federal Court of Appeal DecisionsAs of January 1, 2005, the Agency’s policy with regards to fairness requests was amended to exclude debts over 10 years of age from the date of submission. [...] The legislation gives the CRA the ability to administer the income tax system fairly and reasonably by helping taxpayers to resolve issues that arise through no fault of their own, and to allow for a common-sense approach in dealing with taxpayers who, because of personal misfortune or circumstances beyond their control, [...] “to administer the income tax system fairly and reasonably” by “helping taxpayers to resolve issues that arise through no fault of their own.” In particular, according to the Information Circular, this subsection is one of several designed “to allow for a common-sense approach in dealing with taxpayers who, because of
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1,430.
Larivière v. Ottawa Macdonald-Cartier International Airport Authority - 1998-03-06
Federal Court Decisions[34] It is trite law that the precise requirements of fairness vary with the circumstances of the particular case. [...] [36] I also agree with counsel that a more formalized system for dealing with airside vehicle operation infractions, such as that used at Toronto, Pearson Airport, has much to commend it. [...] The requirements of procedural fairness can be met even absent a structured "hearing" (Knight, supra).
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1,431.
John v. Canada (Public Safety and Emergency Preparedness) - 2010 FC 1088 - 2010-11-04
Federal Court DecisionsContrary to the applicant’s claim, the officer did cite explicitly the evidence on the problems police face in dealing with domestic abuse. [...] Failure to disclose relevant documents is an issue of procedural fairness (see Allou v. Canada (Minister of Citizenship and Immigration) 2009 FC 1025 at paragraph 18). [...] [36] I will now deal with two issues raised by the applicant that deal with fairness of the process.
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1,432.
Larouche v. The Queen - 2008 TCC 448 - 2008-09-03
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 [...] [4] In order for section 160 to apply, there must therefore have been a transfer of property between two persons not dealing with each other at arm's length, a transfer of property for which no consideration was given or where the consideration was less than the fair market value, at a time when the transferor had a debt to
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1,433.
Maritimes & Northeast Pipeline Ltd. Partnership v. Elliott - 2004 FC 553 - 2004-04-13
Federal Court Decisions(a) if an Arbitration Committee exists to deal with the matter referred to in the notice, forthwith serve the notice on that Committee; or [...] (b) if no Arbitration Committee exists to deal with the matter, forthwith appoint an Arbitration Committee and serve the notice on that Committee. [...] [43] Since the applicant has been successful, I need not deal with the issue of procedural fairness.
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1,434.
Ereiser v. Canada - 2013 FCA 20 - 2013-02-04
Federal Court of Appeal DecisionsAt that time, Mr. Ereiser was told to plead guilty and take the deal or the proposed reassessments would be processed. [...] (a) may prejudice or delay the fair hearing of the action, (b) is scandalous, frivolous or vexatious, or [...] It only affects transfers of property to persons in specified relationships or capacities and only when the transfer is for less than fair market value.
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1,435.
Gallardo v. Canada (Citizenship and Immigration) - 2021 FC 441 - 2021-05-13
Federal Court DecisionsThis, Mr. Gallardo says, was wrong and a denial of his right to a fair hearing. [...] [11] The Chairperson Guideline 6 dealing with scheduling and adjournments deals explicitly with the issue of the unavailability of counsel. [...] [18] An appeal body cannot rectify a breach of procedural fairness by wrongly declaring that the process was fair or that, had the correct ruling been made, it was inevitable that an adjournment would have been refused.
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1,436.
Vancouver International Airport Authority v. Public Service Alliance of Canada - 2010 FCA 158 - 2010-06-10
Federal Court of Appeal Decisions[2] The Board was dealing with the issue whether certain new job positions created by the applicant employers fell within the bargaining unit that the respondent union is certified to represent. [...] On the matters before it, the Board was obligated to provide the parties with procedural fairness. [...] In any event, it is unnecessary to deal with these other grounds of review in this case.
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1,437.
Schmidt v. Canada (Attorney General) - 2011 FC 356 - 2011-03-23
Federal Court Decisions[15] The parties to this application agree that breaches of procedural fairness surrounding an administrative decision may, in some cases, be overcome by a fair process of appellate review. [...] [27] Captain Schmidt argues that the CDS ought to have bifurcated the grievance process to deal first with the issue of fairness and then to have invited further submissions and evidence on matters of substance. [...] The problem with this argument is that Captain Schmidt did not ask the CDS to adopt such an approach and the CDS made it abundantly clear that he intended to deal with both issues at once.
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1,438.
Asghar v. Rogers Communications Inc. - 2020 FC 951 - 2020-10-02
Federal Court Decisions[8] In a letter dated November 9, 2017, the Commission informed the parties it would prepare a section 40/41 report (Report) to decide whether it would deal with the complaint, or reject it for frivolousness. [...] B. Did the Decision breach Mr. Asghar’s right to procedural fairness? [...] This is important to understand that you are not dealing with a Canadian chump applying to Rogers Communications Inc. for menial jobs and hourly wages.”
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1,439.
Trivedi v. Canada (Citizenship and Immigration) - 2014 FC 766 - 2014-07-31
Federal Court DecisionsProcedural Fairness [11] The Applicant says the CAIPS notes show that an officer denoted as SSH sent the Applicant a letter to the wrong address. [...] As Justice Mandamin stated in Zare v Canada (Minister of Citizenship and Immigration), 2010 FC 1024 at para 40, "the respondent has an obligation to deal with the Applicant fairly which goes beyond simply pressing the email send button." [...] [46] This matters because the principle of procedural fairness at issue is the duty to provide notice: see Yang, above, at para 9.
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1,440.
Robert Glegg Investment Inc. v. The Queen - 2008 TCC 20 - 2008-01-09
Tax Court of Canada Judgments[18] The deal was structured to ensure that all shareholders got the same deal; in effect, Mr. Glegg was precluded from getting anything extra for a non‑competition agreement. [...] This was a motivating factor in the structure of the deal. The shareholder agreements called for equal treatment: indeed, Mr. Glegg was obliged to provide the same deal to his partners, as they were obliged to go along with the deal. [...] But I am not dealing with Mr. Glegg’s shares: I am dealing with his holding company.
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1,441.
Lewis v. Canada (Attorney General) - 2021 FC 1385 - 2021-12-09
Federal Court DecisionsThe Applicant also raised concerns about procedural fairness, but these were not accepted. [...] [92] This is sufficient to deal with the Applicant’s challenge to the CAA decision. [...] [136] Dealing with the Respondent’s submission, however, I also find that the Respondent has standing to challenge the CAA’s finding that the one-year time limit had expired.
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1,442.
XY v. Canada (Public Safety and Emergency Preparedness) - 2021 FC 831 - 2021-08-10
Federal Court Decisions(1) Level of Procedural Fairness [107] The duty of procedural fairness has already been considered above. [...] [117] There is a seriousness with which Parliament has chosen to deal with those persons subject to allegations of organized criminality. [...] If a question arises on the facts of a case before an applications judge, it is the judge's duty to deal with it.
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1,443.
Lalonde v. Canada (Revenue Agency) - 2010 FC 531 - 2010-05-13
Federal Court Decisions32 The applicant’s fairness request was sent to the Shawinigan-Sud Tax Centre and was received on July 13, 2001. [...] In any area of the law we turn our attention to, we find ourselves dealing with the reasonable, reasonableness or rationality. [...] 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
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1,444.
Installations sportives Defargo inc. v. Fieldturf Inc. - 2005 FC 1699 - 2005-12-15
Federal Court DecisionsOne must look at what is reasonable and fair under the circumstances: Smith, Kline & French Ltd. v. A.-G. Can., per Addy J. at p. 109. [...] [4] On the basis of these principles, we will now deal with the remaining requests and questions for each motion, beginning with Defargo’s motion. [...] Therefore, the present Reasons for Order and the Order will not deal with what is specified in this agreement (the Agreement).
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1,445.
Wayzhushk Onigum Nation v. Kakeway - 2001 FCT 819 - 2001-07-20
Federal Court DecisionsShe contends that her job consisted mainly of dealing with the band's creditors, and that she never made management decisions, nor decisions regarding employment contracts. [...] There was no outward manifestation that Linda Copenace did not have the authority to deal on behalf of the band. [...] It seems to me that this is the underlying question which the courts have sought to answer in all the cases dealing with natural justice and with fairness.
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1,446.
Bell Canada v. Hussey - 2020 FC 795 - 2020-07-28
Federal Court DecisionsShe also argues that the manner in which the Adjudicator approached the bifurcated proceeding resulted in a breach of procedural fairness. [...] [48] On the evidence before me, I am not persuaded that there was a breach of procedural fairness in how the Adjudicator proceeded on April 23, 2019. [...] Further, the values underlying the duty of fairness “relate to the principle that the individual or individuals affected should have the opportunity to present their case fully and fairly, and have decisions affecting their rights, interests, or privileges made using a fair, impartial, and open process, appropriate to
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1,447.
Tait v. Johnson - 2014 FC 1102 - 2014-11-20
Federal Court Decisions[22] The New Appeal Board met later on July 23, 2014, and decided to accept the BCR submitted by Council and set a hearing to deal with the matter on July 28, 2014. [...] B. Was the New Appeal Board biased or did they breach the duty of fairness? [...] B. Was the New Appeal Board biased or did they breach the duty of fairness?
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1,448.
Friends of Point Pleasant Park v. Canada (Attorney General) - 2000-12-06
Federal Court DecisionsProcedural fairness in the process leading to the Notice to Dispose [33] The applicants urge that the process leading to the issuance of the Notice to Dispose did not meet an appropriate standard of procedural fairness. [...] In dealing with that submission, Gibson J. said: [36] ...I find that the principles of procedural fairness and natural justice provide only a very low threshold in terms of a duty to consult stakeholders such as the applicants in arriving at a decision or decisions such as that or those here under review that are, in their [...] In my opinion, the process did not violate principles of procedural fairness in the circumstances of this case.
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1,449.
Gill v. The Queen - 2001-09-25
Tax Court of Canada Judgments2. In 1994, at the time of the 1994 appraisal of the Property, the fair market value of the land was $125,000 and the fair market value of the rental buildings was $125,000. [...] 3. In 1996, at the commencement of the 1996 taxation year, the fair market value of the land was $107,500 and the fair market value of the rental buildings was $107,500. [...] 4. In 1997, at the time of the sale of the Property for $230,000, the fair market value of the land was $115,000 and the fair market value of the rental buildings was $115,000.
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1,450.
Spike marks inc. v. Canada (Attorney General) - 2008 FC 203 - 2008-02-18
Federal Court DecisionsSpecifically, the respondent noted that while the Excise Act, 2001 deals with the formula for calculating duties on imported tobacco, it primarily deals with the scheme used to control domestic tobacco, (ie. a licensing program). [...] [54] Because of my finding on this issue, I will not deal with the remaining issues. [...] a.1) de procéder aux examens visés à l’article 19.02 et faire rapport sur ceux-ci;