11,309 result(s)
-
1,526.
Gwartz v. The Queen - 2013 TCC 86 - 2013-05-01
Tax Court of Canada JudgmentsIn order to improve the fairness and integrity of the Canadian tax system, this budget proposes a targeted measure to discourage income splitting with minor children. [...] Moreover, the comments in the 1999 BSI suggest that, in enacting section 120.4, Parliament did not intend it to be a broad provision dealing with all types of income splitting with minors. [...] These techniques involve capital gains being realized for the benefit of a minor on a disposition of shares of a corporation to a person who does not deal at arm’s length with the minor.
-
1,527.
Kimoto v. Canada (Attorney General) - 2011 FC 89 - 2011-01-26
Federal Court Decisions[58] While TeleZone, McArthur and Canadian Food deal with actions in provincial courts, Parrish & Heimbecker, NewFarm and Manuge deal with actions instituted in the Federal Court. [...] (c) the representative can fairly and adequately represent the interests of the represented persons; and [...] In the circumstances, I consider an award of costs in favour of the Minister of $10,000 to be fair and reasonable.
-
1,528.
Kimm Holdings Ltd. v. The Queen - 2006 TCC 152 - 2006-03-10
Tax Court of Canada JudgmentsFinal Estimate of Fair Market Value $7,350,000 $7,050,000 Valuation of Land [...] [26] The object of the self-assessment is to obtain as true a fair market value as possible. [...] I find he was not completely forthright in his dealings with CRA and that has tainted my view of his credibility.
-
1,529.
Guay v. Canada (Attorney General) - 2004 FC 979 - 2004-07-12
Federal Court Decisions3. Did the Commission breach the duty of fairness owed to the applicant? [...] Did the Commission breach the duty of fairness owed to the applicant? [...] [44] Because of my finding on this matter, I will not deal with the remaining items listed in Paragraph 35.
-
1,530.
Thamotharampillai v. Canada (Minister of Citizenship and Immigration) - 2003 FC 836 - 2003-07-04
Federal Court Decisions[23] The Applicant argues that he was denied a fair opportunity to present his case. [...] [43] The chronology document also appeared to have had a great deal of influence on the Officer, as revealed by her memorandum (see below at paragraph 50). [...] Both questions are highly relevant to the accuracy and truth of the information contained in the chronology and the fairness involved in dealing with the document and the Applicant in this case.
-
1,531.
St. Martin v. Canada (Ministry of Indian Affairs and Northern Development) - 1998-07-16
Federal Court Decisions1) it shall be based on the fair market value of the land at that time, [...] [66] In considering the paragraph dealing with the Bank of Canada, rate he says: [...] Mr. Love"s original report does not deal at all with the lease requirement of determining the fair market value for the land and applying the current prime leading factor, whatever that factor may be.
-
1,532.
Canada (Attorney General) v. Simon - 2012 FCA 312 - 2012-11-28
Federal Court of Appeal Decisions(c) failed to meet the requirements of procedural fairness in accordance with the doctrine of legitimate expectations arising from the past history of dealings between the Crown and the respondents. [...] [24] The appellant correctly notes that the duty of fairness and the doctrine of legitimate expectations cannot lead to substantive rights outside the procedural domain (Baker at paras. 26). [...] The respondents also rely on the doctrine of legitimate expectations arising from the past history of dealings between the Crown and the respondents.
-
1,533.
Novopharm Limited v. "Company X" - 2008 FC 840 - 2008-07-04
Federal Court DecisionsConfidentiality orders in both PM(NOC) proceedings and patent actions generally protect documents dealing with trade secrets, drug formulations and the like. [...] · the establishment of a Users’ Committee dealing with both PM(NOC) and intellectual property matters; [...] The Court ought not to be put in the position of dealing with important policy matters such as this on an ex parte basis.
-
1,534.
Pedroso v. WestJet Airlines - 2019 FC 878 - 2019-06-28
Federal Court DecisionsDid the Commission breach the Applicant’s procedural fairness? C. Is the Commission’s decision reasonable? [...] Commission to deal with complaint Irrecevabilité 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 [...] B. Did the Commission breach the Applicant’s procedural fairness? [27] In essence, the Applicant submits that the Commission breached his procedural fairness rights by failing to consider any of his submissions.
-
1,535.
Kwakwa v. Canada (Citizenship and Immigration) - 2016 FC 600 - 2016-05-30
Federal Court Decisions[19] The standard of review to be applied to procedural fairness issues is the stricter correctness standard. [...] As a result, the Court finds that a breach of procedural fairness occurred. [...] [31] In the circumstances, I am therefore of the view that the process followed by the RAD was not fair to Mr. Kwakwa and violated both the letter and the spirit of the rules of procedural fairness.
-
1,536.
Brown v. The Queen - 2002-02-21
Tax Court of Canada Judgmentsd) The Partnership and ASC did not deal at arm's length. The price the Partnership purported to pay for the computer programs was greater than the fair market value of the computer programs. [...] It's always this notional fair market value I'm not talking about the sale to a partnership. [...] Thus, he submits, I am without jurisdiction to deal with the issue.[11]
-
1,537.
Saskatchewan (Attorney General) v. Pasqua First Nation - 2016 FCA 133 - 2016-04-29
Federal Court of Appeal DecisionsFor the purposes of this discussion, Crown immunity deals with whether the Crown is bound by legislation of general application. [...] Article 19 deals with arbitration and Article 19.02 identifies the matters which are to be resolved by arbitration. [...] ... I referred earlier to the principles of order and fairness that should obtain in this area of the law.
-
1,538.
Yeager v. Canada (Attorney General) - 2019 FC 774 - 2019-05-31
Federal Court DecisionsOn November 21, 2018, Dr. Yeager’s counsel submitted a proposal on behalf of both parties and also requested the Court to consider whether it was able to deal with the reconsideration in an open-minded fashion or whether another judicial officer would be better placed to reconsider the matter. [...] The order also addressed the request that the Court consider whether it was able to deal with the reconsideration. [...] The purpose of the Fair is set out in Madeley at paragraph 36, where Justice Roy found that the “pre-release fairs do not encompass parole issues...these are called pre-release fairs because of when the fairs take place, that is before release.
-
1,539.
Castaneda Escate v. Canada (Citizenship and Immigration) - 2010 FC 1052 - 2010-10-26
Federal Court DecisionsThis application therefore raises only the following issue: was the failure to grant a postponement a breach of procedural fairness? [...] The Court also pointed out that the ultimate test to be considered concerned the fairness of the trial: [...] (3) Si la partie veut faire sa demande deux jours ouvrables ou moins avant la procédure, elle se présente à la procédure et fait sa demande oralement.
-
1,540.
Baylon v. Canada (Citizenship and Immigration) - 2009 FC 743 - 2009-07-22
Federal Court Decisions[28] The Respondent says that, when dealing with the duty of fairness for visa applications, the Court must guard against imposing a level of procedural formality that, given the volume of applications officers are required to process, would unduly encumber efficient administration. [...] Apart from the procedural fairness issues raised, the applicable standard of review in this case is reasonableness. [...] [36] Justice Zinn recently conducted a review of the jurisprudence dealing with whether a visa officer is under an obligation to allow an applicant an interview or an opportunity to address concerns.
-
1,541.
Cole v. Canada (Attorney General) - 2005 FC 1445 - 2005-10-25
Federal Court DecisionsDelays experienced as a result of court proceedings are beyond the control of the Agency and are not considered for granting fairness.” [...] The Applicant then commenced the “fairness review” process which has culminated in this judicial review. [...] [17] The Applicant has placed a great deal of reliance on the fact that Justice Martin’s conduct raised new and unprecedented challenges in the conduct of the 1983 litigation.
-
1,542.
Canada (Minister of Human Resources Development) v. Esler - 2004 FC 1567 - 2004-11-08
Federal Court Decisions[15] The Review Tribunal also noted that section 32 of the Act deals with erroneous advice or administrative error and allows the Minister to take remedial action where appropriate. [...] [28] Sections 27.1 and 28 of the Act deal with requests for reconsideration by the Minister and appeals to the Review Tribunal as follows: [...] The retroactive pension benefits were granted on the basis of the "principle of fairness".
-
1,543.
Laliberte v. The Queen - 2004 TCC 525 - 2004-08-12
Tax Court of Canada Judgmentsu) as of December 10, 1997, and May 29, 1998, the fair market value of the exchange units is nil; [...] [23] What is the value of these bartering points to a corporation that deals exclusively with its own members? [...] [30] Finally, members only can deal with the Coop de l’Échange, therefore, the value of the bartering points is not equivalent to cash, contrary to the contentions of the accountant, Gaston Drolet.
-
1,544.
Trevor Nicholas Construction Co. Ltd. v. Canada (Minister for Public Works) - 2001 FCT 1282 - 2001-11-23
Federal Court DecisionsSince Public Works conceded that it was obliged to treat the Plaintiff fairly, only issues two and three remained outstanding. [...] On Appendix 3, which deals with additional equipment, the Plaintiff listed an hydraulic backhoe, a caterpillar loader, and rented trucks. [...] [16] Against this background, I will now deal in turn with the Plaintiff's specific allegations of unfair conduct.
-
1,545.
Ayotte v. Canada (Attorney General) - 2001-01-02
Federal Court DecisionsThere is, in my view, simply no doubt that the appellant was not treated with the fairness to which he was entitled. ... [...] [17] The procedural fairness rules vary according to the circumstances. [...] As such, procedural fairness does not require that the applicant have as many particulars as in the case of a disciplinary charge.
-
1,546.
Filippazzo v. The Queen - 2000-06-30
Tax Court of Canada Judgmentsa 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 [...] However, the subject property transferred as of August 2, 1989 had a fair market value of $10,000.
-
1,547.
Canada (Royal Canadian Mounted Police) v. Canada (Attorney General) - 2005 FCA 213 - 2005-06-07
Federal Court of Appeal Decisions[4] I shall deal with the appeal first. The facts in this case are of significant importance. [...] (6) La Commission doit permettre aux témoins de se faire représenter à l'audience par avocat. [...] Both sections deal with the powers of the respective Commissioners in carrying out investigations.
-
1,548.
Dhanday v. Canada (Citizenship and Immigration) - 2011 FC 1166 - 2011-10-14
Federal Court Decisions[20] The respondent further submits that the Minister has the right to implement the procedure he deems the most adequate to deal with visa applications in a fair manner (Baker v Canada (Minister of Citizenship and Immigration), [1999] 2 SCR 817). [...] [24] This Court acknowledges that “the Minister has the right to choose the procedure it deems the most adequate to deal with visa applications in a fair manner” as long as such procedure does not breach the rules of natural justice. [...] (iii) de l’intimider ou de faire pression sur elle ou d’intimider une tierce personne ou de faire pression sur celle-ci;
-
1,549.
Rosianu v. Western Logistics Inc. - 2021 FCA 241 - 2021-12-17
Federal Court of Appeal DecisionsIn Doing so, did it Violate Mr. Rosianu’s Right to Procedural Fairness? [...] [21] I will deal first under this heading with Mr. Rosianu’s one-sentence allegation that the Federal Court breached his rights of procedural fairness by hearing from Western before hearing from him. [...] [22] There is absolutely no doubt that the Federal Court could ask the parties to deal first with Western’s objection with respect to the admissibility of the affidavit evidence before it.
-
1,550.
Triad Gestco Ltd. v. The Queen - 2011 TCC 259 - 2011-07-12
Tax Court of Canada Judgments[17] The appellant referred to the following extract from the Canada Trustco decision dealing with “tax benefit”: [...] [25] The appellant states that the GAAR is applicable only if it can be shown that Parliament intended to deal with the matters and attempted to do so, but its efforts fell short. [...] GAAR must be applied in a manner which ensures consistency, predictability and fairness in tax law.