11,309 result(s)
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1,576.
Prinesdomu v. Teleglobe Canada Inc. - 1999-07-06
Federal Court Decisions[14] On December 17, 1996, the investigator issued his report to the CHRC and recommended that "the Commission not deal with the complaint". [...] After examining this information, the Commissioners decided not to deal with the complaint. [...] Pursuant to paragraph 41(d) of the Canadian Human Rights Act, the Commission has resolved not to deal further with the complaint because:
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1,577.
Stellarbridge Management Inc. v. The Queen - 2019 TCC 134 - 2019-06-13
Tax Court of Canada Judgments3. Experts’ evidence and fair market value of the Land as at the Valuation Date [...] As indicated above, she used only the DCA to establish the fair market value of the Land. [...] [164] I find that the fair market value of the Land as at the Valuation Date was $7,800,000.
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1,578.
Babic v. Canada (Employment and Social Development) - 2016 FC 174 - 2016-02-09
Federal Court Decisionse) l’employeur embauchera ou formera des citoyens canadiens ou des résidents permanents, ou a fait ou accepté de faire des efforts raisonnables à cet effet; [...] More will be said in this respect when dealing with the third issue (extrinsic evidence) put forward by the Applicant. [...] It did not deal with the May 14, 2015 decision. A separate application could have been brought for review of that decision.
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1,579.
Ellis v. The Queen - 2007 TCC 289 - 2007-05-14
Tax Court of Canada JudgmentsUpon signing the contract, he was granted 75,000 stock options at an exercise price of $0.75, the fair market value of the shares at that time. [...] These were in fact granted to him on May 28, 1999, at an exercise price of $0.90, which was the then current fair market value of the shares. [...] This gave rise to a benefit to him of $301,150.00, being the difference between the option price that he paid and the then fair market value of the shares, which was $3.55.
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1,580.
Sun Life Trust Co. v. The Queen - 1998-06-05
Tax Court of Canada Judgments[19] Mr. McGrath testified first that it was very unusual to issue a set of instructions to a solicitor asking him to serve a Notice of Attornment and Power of Sale and to deal with the tenants. [...] However, he recognized that, from the letters filed in evidence, Mr. Blustein certainly was an active participant in dealing with the tenants, collecting rents from them and forwarding such rents to the mortgagees. [...] He agreed that the mortgagees in fact played a fairly active role in the management of the property.
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1,581.
Ahmed v. Canada (Citizenship and Immigration) - 2020 FC 791 - 2020-07-24
Federal Court Decisions[40] The Board, through the RPD, is mandated to consider questions of risk, as referenced in the Act, when dealing with a claim for protection. [...] There is no basis to find a breach of procedural fairness on this ground. [...] [72] In Ezokola, supra, the Court was dealing with the application of Article 1 F of the United Nations Convention Relating to the Status of Refugees, July 28, 1951, [1969] Can. T.S. No. 6.
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1,582.
Canada v. Oxford Properties Group Inc. - 2018 FCA 30 - 2018-02-01
Federal Court of Appeal DecisionsThe Tax Court judge further ignored that subsection 100(1) is located in Subdivision j, which deals with partnerships, and contemplates the tax consequences of the sale of a partnership interest (ibidem). [...] Where this can be shown, the provision deems the initial disposition to have taken place at fair market value. [...] [65] I first note that subsection 69(11) is found in subdivision f, “Rules Relating to Computation of Income” whereas 97(2) is found in subdivision j which deals with “Partnerships and Their Members”.
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1,583.
Samson First Nation v. Canada - 2015 FC 836 - 2015-07-09
Federal Court Decisions[101] Canada’s argument is fairly straightforward and can be summarized as follows: [...] I will deal with these grounds in turn. (2) T-2022-89 – Samson’s Position [...] [200] The evidentiary record tells me that this is not a case about fairness when it comes to limitations issues.
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1,584.
Massicotte c. La Reine - 2006 TCC 618 - 2006-11-14
Tax Court of Canada Judgments(b) a foreign affiliate of a person resident in Canada with which the particular corporation does not deal at arm's length. [...] In consideration for this credit, Mr. Massicotte transferred a debt to the company, the fair market value of which was zero. [...] It is contained in Article 3, entitled [translation] "Sale of shares Im‑Média and discharge of debt", which deals with the sale of the Im‑Média shares, and not in Article 2, which deals with the shares in Pub, the primary beneficiary of the discharge conditions.
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1,585.
Kruger Wayagamack Inc. v. The Queen - 2015 TCC 90 - 2015-04-14
Tax Court of Canada Judgments[12] I will deal first with the question whether Kruger had de jure or de facto control of the appellant. [...] (i) shares of the capital stock of the corporation having a fair market value of more than 50% of the fair market value of all the issued and outstanding shares of the capital stock of the corporation, or [...] [81] It is unnecessary for me to deal with the other alternative arguments made by the respondent.
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1,586.
Re/MAX All-Stars Realty Inc. v. Financial Transactions and Reports Analysis Centre of Canada - 2022 FC 598 - 2022-04-25
Federal Court Decisions10. List of all closed deals in period of January 1, 2018 to June 30, 2018 [...] It is obvious from the description of these documents that they deal with the Appellant’s compliance with the Act. The missing documents were: [...] • 2) Did FINTRAC breach the Appellant’s right to procedural fairness?
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1,587.
Dulai v. Canada (Public Safety and Emergency Preparedness) - 2022 FC 1164 - 2022-08-10
Federal Court Decisions[9] Reasons dealing with the SATA were also issued in July 2020 (Brar v Canada (Public Safety and Emergency Preparedness, 2020 FC 729 [Brar 2020]). [...] However, the Minister’s submissions supporting the argument that SATA proceedings are procedurally fair and consistent with sections 6 and 7 of the Charter are available in the decision dealing with constitutional questions, issued concurrently. [...] In the case at hand, a great deal of disclosed information relates to the grounds for the Minister’s delegate’s decision.
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1,588.
Kinistin Saulteaux First Nation v. Choudhary - 2023 FC 258 - 2023-02-22
Federal Court DecisionsThe Applicant submits that the issue of procedural fairness is reviewed on a correctness standard. [...] In my view, the Commissioner’s decision is both reasonable and procedurally fair. [...] For these reasons, I find the Commissioner’s decision to be procedurally fair.
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1,589.
Ford v. Canada - 2014 FCA 257 - 2014-11-07
Federal Court of Appeal DecisionsTheir main concern was that it appeared to them that the other individuals would be challenging the fair market value of the art while they would not be challenging the fair market value of the art but rather challenging the right of the Minister to reassess them in 2012. [...] Even if there was a breach of a principle of procedural fairness in this case, the matter would not be sent back for a new hearing but rather this court would deal with the question of law since this Court is “free to replace the opinion of the trial judge with its own” on a pure question of law (Housen v. Nikolaisen). [...] The Queen v. Ginsberg, 96 D.T.C. 6372) or some other form of judicial review where the Minister delays in dealing with an objection when there is a clear right of appeal after 90 days (see Bolton v. The Queen, 96 D.T.C. 6413).
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1,590.
Canada (Attorney General) v. Yukon (Whitehorse International Airport) - 2006 FC 1326 - 2006-11-02
Federal Court Decisions[15] Under section 15(1) of the Transportation Appeal Tribunal of Canada Act, the Tribunal is not bound by any legal or technical rules of evidence and is directed to deal with its cases as informally and expeditiously as the circumstances and considerations of fairness and natural justice permit. [...] [19] With respect to the Appeal Panel’s procedural fairness ruling, no functional and pragmatic assessment is required. [...] [34] I agree with counsel for the Minister that the Appeal Panel based its fairness conclusion upon a presumption of prejudice.
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1,591.
Atlantic Thermal Star Limited v. The Queen - 2016 TCC 135 - 2016-05-31
Tax Court of Canada Judgmentsviii) The fair market value of the goodwill transferred from Mr. Backman to the Appellant was nil; [...] Under subsection 152(1.2) of the ITA, the provisions of the ITA dealing with the objection and appeal process apply to a notice of determination of loss. [...] [49] The Deloitte Letter does establish the fair market value of the goodwill as of January 1, 2005; it does not establish the fair market value of the goodwill as of September 30, 2006, namely 21 months after the January 1, 2005 valuation.
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1,592.
Canada (Attorney General) v. Pentney - 2008 FC 96 - 2008-01-25
Federal Court DecisionsI will say more about this confusion in these reasons when I deal with the collateral attack issue. [...] This Court is not dealing with the merits of his decision but whether his has exercised his discretion by taking into account relevant considerations. [...] • The Review Tribunal is the first tribunal dealing with appellants.
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1,593.
Domtar Inc. v. Canada - 2008 FC 1057 - 2008-09-18
Federal Court Decisions• [31] Section 41 of the Act also deals with refunds and provides as follows: [...] Section 18 of the SLPECA is ultra vires section 91 of the Constitution Act, 1867, as it deals with matters assigned solely to provincial jurisdiction. [...] (d) may prejudice or delay the fair trial of the action, (e) constitutes a departure from a previous pleading, or
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1,594.
Nahigombeye v. Canada (Citizenship and Immigration) - 2021 FC 1259 - 2021-11-18
Federal Court DecisionsDid the officer breach the principles of procedural fairness? B. Did the officer err in his analysis of the evidence of the applicants’ marriage? [...] . . . I expect you to finish processing my file as soon as possible, before the end of March, and to deal with this case of child or visa trafficking, which clearly reflects very badly on a service of the Canadian government. [...] [23] A close reading of the interview notes made in February 2020 demonstrates that the officer placed a great deal of weight on the 2016 visa application form in his assessment of Mr. Barutwanayo’s credibility and the genuineness of the marriage.
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1,595.
Canada (Citizenship and Immigration) v. Chung - 2018 FC 238 - 2018-03-02
Federal Court Decisions162 (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. [...] [5] Following a procedural fairness letter and interview of Ms. Tran, the visa was denied because the officer was not satisfied as to the genuineness of the marriage. [...] In this regard, the Minister points to the fact that there were some unexplained financial dealings which could be challenged and therefore the absence of the Minister’s representation could have made a difference in the end result.
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1,596.
Budwal v. The Queen - 2014 TCC 370 - 2014-12-19
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 [...] A 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.
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1,597.
Bozsolik v. Canada (Citizenship and Immigration) - 2012 FC 432 - 2012-04-13
Federal Court Decisionsb. Did the Board breach the principles of procedural fairness by refusing to allow oral submissions? [...] COUNSEL FOR CLAIMANT: I think you’re making a mistake about the facts, why not deal with it now, you brought up --- [...] Very well, for the record, you brought up the PIF and now you won’t deal with the PIF and I think you’ve closed your mind to this issue.
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1,598.
Bremsak v. Professional Institute of the Public Service of Canada - 2012 FCA 91 - 2012-03-15
Federal Court of Appeal Decisions[10] Procedural fairness: The Board exercised its broad discretion under section 41 of the Act to deal with the complaints without an oral hearing. [...] At the hearing of her application for judicial review, Ms Bremsak stated that she was no longer alleging that the Board breached the duty of procedural fairness by failing to afford her an oral hearing. [...] [14] On the facts of this case, the duty of fairness did not require the Board to advise Ms Bremsak when it was going to render its decision or to invite her to supplement her representations.
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1,599.
Poon v. Canada - 2009 FC 432 - 2009-04-29
Federal Court DecisionsIt is a fairness program that is aimed at providing clients with an opportunity to correct past omissions, thus rendering themselves compliant. [...] By offering this opportunity for clients to self-correct, the program provides a greater level of fairness to all clients and stakeholders. [...] [26] The Director’s failure to deal with the second question in the Decision means that he has not adequately explained why he exercised his discretion to reject the Applicant’s Personal Disclosure.
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1,600.
Marte v. Canada (Citizenship and Immigration) - 2009 FC 155 - 2009-02-11
Federal Court Decisionsi. Did the immigration officer commit a breach of procedural fairness in ignoring material facts? [...] But, on the other hand, a breach of procedural fairness is cause to set the resultant decision aside, unless there is no possible way that another outcome could have been reached. [...] Finally, the applicant filed an application for permanent residence from within Canada on H & C grounds for which she was entitled to obtain at the very least a fair hearing.