11,311 result(s)
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1,776.
Bui v. Canada (Minister of Citizenship and Immigration) - 2001 FCT 652 - 2001-06-13
Federal Court DecisionsCounsel advised that the Applicant has requested that the Board make no decision on its jurisdiction to deal with the matter pending determination of his application for judicial review now before the Court. [...] The principal issue raised by the application for judicial review concerns the fairness of the procedure followed by the Minister's delegate in rendering the danger opinions, without providing an opportunity for the Applicant to know and comment upon the report made to that delegate. [...] Further, if he were now removed from Canada and subsequently a decision is made to allow his application for judicial review, Canada's reputation for fairness in the process in dealing with immigrants and permanent residents, as the Applicant is, would be tarnished, since he would have been removed before his remedies
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1,777.
Elmer v. M.N.R. - 2008 TCC 388 - 2008-06-20
Tax Court of Canada Judgments[12] There are a number of very significant consequences that result under the Income Tax Act from a finding that persons do not deal at arm’s length. [...] It is fair to say as a general proposition that neither the courts nor even CRA’s Bulletin is quick to find de facto non-arm’s length relationships. [...] [13] The Crown said there were three key factual indicators of Mr. Elmer not dealing with his employer on an arm’s length basis:
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1,778.
Ferlaino v. The Queen - 2016 TCC 105 - 2016-04-28
Tax Court of Canada JudgmentsIt must be equal to or greater than the fair market value of the UTC shares traded on the NYSE on that day; [...] [41] Sections 5 to 8 (located in Part I, subdivision (a) of the ITA) deal with the computation of income from an office or employment. [...] (I) the fair market value of the security at the time the agreement was made
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1,779.
Khadr v. Canada (Prime Minister) - 2009 FC 405 - 2009-04-23
Federal Court DecisionsGiven my conclusion regarding s. 7, it is unnecessary for me to deal with the other grounds Mr. Khadr raised before me. [...] [18] It cannot fairly be said, however, that Canada abandoned Mr. Khadr entirely. [...] The Government’s dissent was based on a concern that Canada be seen to deal forcefully with terrorism.
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1,780.
Brar v. Canada (Public Safety and Emergency Preparedness) - 2022 FC 1163 - 2022-08-10
Federal Court DecisionsThe Minister’s submissions supporting the argument that SATA proceedings do not infringe on section 6 rights and are procedurally fair and consistent with section 7 of the Charter are available in the decision dealing with the 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. [...] In these circumstances, Mr. Dulai is owed a high degree of procedural fairness.
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1,781.
Gagnon v. The Queen - 2010 TCC 482 - 2010-09-24
Tax Court of Canada Judgments(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 [...] Indeed, when a taxpayer transfers property to a person with whom he or she is not dealing at arm's length for a consideration that is less than the fair market value of the property, the taxpayer is diminishing his or her assets by an amount that could be used to pay off his or her tax debt. [...] The exception is described in article 10 of the deed of sale, which deals with the price:
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1,782.
Sohal v. Canada (Public Safety and Emergency Preparedness) - 2011 FC 1175 - 2011-10-18
Federal Court Decisions[1] Natural justice requires that a person be given a fair opportunity to make his case or to meet the case against him. [...] The issue in this judicial review is whether the interpretation was so poor that Mr. Sohal did not have a fair opportunity to make his case. [...] However, there is no need to deal with this issue as, in my opinion, there was nothing to complain about.
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1,783.
Lessard v. The Queen - 2010 TCC 544 - 2010-10-25
Tax Court of Canada Judgments[2] The second is regarding the fair market value (FMV) of the property at the time its usage changed; the building was being used as a rental property and became the appellant's personal residence in July 2005. [...] [10] As for the second component, it deals with the FMV of the house following its change in usage in July 2005. [...] [15] In addition to this constraint, Mr. Ouellet also had another particularity to deal with: the house had been a rental property until July 2005, when it became the appellant's personal residence.
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1,784.
Barreiro v. Canada (National Revenue) - 2008 FC 858 - 2008-07-10
Federal Court DecisionsThe letter goes on to deal with other matters which are not relevant here. [...] Therefore, as to the question of whether this Court can and should deal with this motion, it is entirely appropriate that this Court deal with this issue and its relevance to this case (see also Canada v. Ichi Canada Ltd., [1992] 1 F.C. 571). [...] The material is the same as that which was available in Airth and the interests of a fair and complete hearing justify relief.
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1,785.
Horvath v. Canada (Minister of Citizenship and Immigration) - 2001 FCT 398 - 2001-04-27
Federal Court Decisions[12] In part the panel's finding is based on its emphasis on the fair appearance of the applicants from which the panel infers they are not easily identifiable as Roma, ignoring some documentary evidence concerning a variety of factors other than appearance which, in Hungary, may be used to identify Roma. [...] [15] Here, the Board concludes, while acknowledging the applicants' concerns about difficulties they faced in education, in accessing health care, in employment, in dealing with harassment and attacks by skinheads, that government and other measures to deal with the problems of the Roma minority in Hungary now provide [...] evidence of the adult claimants of attacks upon them by skinheads, as a basis of a continuing threat of violence, in view of decreasing numbers of reports of such attacks and the panel's perception that if the applicants would move from their home town, their fair appearance would lead to less likelihood of difficulties.
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1,786.
Weekusk v. Wapass - 2014 FC 845 - 2014-09-05
Federal Court DecisionsIt does not, however, prescribe any time limit for the Tribunal to deal with an application. [...] The standard of review for issues of procedural fairness is correctness. [...] [91] Although the Appeal Tribunal Act suggests that it has broad power to resolve conflicts, and resolutions reached by the Appeal Tribunal may be accepted more readily by the community, there is no role for the Appeal Tribunal to deal with an application which arises from a decision made in breach of procedural fairness.
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1,787.
Tone v. Canada Post Corporation - 2020 FC 604 - 2020-05-08
Federal Court DecisionsDid the Commission breach the Applicant’s right to procedural fairness? [...] (1) Breach of Procedural Fairness [31] The Applicant argues that the Commission breached his right to procedural fairness by dismissing his complaint in a biased and incomprehensive manner. [...] This left the Court to deal with his disability-based allegations. [44] In effect, the present application has been amended and the Court is left to deal with the Applicant’s allegations of procedural unfairness and unreasonableness with regard to the Commission’s analysis and disposition of his disability-based
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1,788.
Magan v. Canada (Citizenship and Immigration) - 2013 FC 960 - 2013-09-18
Federal Court Decisions[24] Whether the duty of fairness was breached because the Applicant was denied the right to counsel? [...] [38] I do not find that there was a breach of procedural fairness on these very unique and particular facts. [...] This was done in the context that the Applicant had been less than forthcoming in other dealings and had previously attempted to delay matters.
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1,789.
Ayong Angue Ondo v. Canada (Citizenship and Immigration) - 2012 FC 1221 - 2012-10-19
Federal Court DecisionsThe evidence of his treatment and dealings in Equatorial Guinea ran counter to any finding of personalized risk according to the Board: [...] 1. Duty of Fairness [26] The applicant submits that fairness dictates that the Board was required to give him an opportunity to respond to its concerns about the March 2008 List and his father’s death certificate. [...] [43] The Board’s decision was reasonable and procedurally fair. Accordingly, the application must be dismissed.
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1,790.
Buio v. Canada (Citizenship and Immigration) - 2007 FC 157 - 2007-02-09
Federal Court DecisionsAs such, this is an issue of procedural fairness, and it should not be subject to a standard of review analysis. [...] [28] Mr. Buio has correctly pointed out that the Court in Owusu, above, was dealing with a different issue than that raised in this application. [...] Those factors are listed in section 11.2 of the Immigration Manual dealing with H&C applications.
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1,791.
Ardiles v. Canada (Minister of Citizenship and Immigration) - 2002 FCT 1323 - 2002-12-23
Federal Court DecisionsFairness would dictate such a process even if the Immigration Officer claims in her notes that information was not relevant to her decision. [...] In some circumstances, however, such after the fact explanation or justification will not satisfactorily meet the requirements of fairness. [...] [37] I need not deal with the other matters raised by the Applicants as my finding above disposes of this application.
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1,792.
Gill v. The Queen - 2002-06-17
Tax Court of Canada Judgments[4] Further, the Appellant contends that the Minister was grossly wrong in establishing the fair market value of the equipment at no more than $422,000. [...] In paragraph ... 8(g) of the Minister's Reply, that equipment has attributed to it a fair market value of no more than $422,000. [...] Paragraph (f) of the Minister's Reply is the one, once again, that deals with the purchase by conditional sales contract by the limited partnership of the equipment.
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1,793.
Cross v. The Queen - 2002-06-17
Tax Court of Canada Judgments[4] Further, the Appellant contends that the Minister was grossly wrong in establishing the fair market value of the equipment at no more than $422,000. [...] In paragraph ... 8(g) of the Minister's Reply, that equipment has attributed to it a fair market value of no more than $422,000. [...] Paragraph (f) of the Minister's Reply is the one, once again, that deals with the purchase by conditional sales contract by the limited partnership of the equipment.
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1,794.
Hall v. Kwikwetlem First Nation - 2020 FC 994 - 2020-10-22
Federal Court Decisions[15] Hall had run his 2019 campaign for the position of Chief on a platform of increased transparency and accountability regarding KFN’s governance and business dealings. [...] Some of these other Band matters involved dealing with municipal and provincial officials, fishing and water rights, and the production/use of a video of IR2 (a part of the reserve). [...] • - Was the Decision procedurally fair? • - If so, was the Decision reasonable?
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1,795.
Hanif v. Canada (Minister of Citizenship and Immigration) - 2004 FC 1282 - 2004-09-20
Federal Court DecisionsNatural justice and fairness require the Board to afford the Applicant an opportunity to review and address the evidence in such televised reports. [...] i) The government has introduced special anti-terrorist courts to deal with extremists. [...] The other is a breach of natural justice and fairness issue which arises out of televised reports relied upon by the Board, but not provided to the Applicant for review and comment.
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1,796.
Canadian Steel Producers Association v. Commissioner of Customs - 2003 FC 1311 - 2003-11-10
Federal Court DecisionsSecond, it would result in greater procedural fairness and lead to greater consistency with U.S. policies that are applied to Canadian producers exporting to that country. [...] However, the Government believes that it should be possible to deal with these submissions within existing time-frames. [...] 12. Every enactment is deemed remedial, and shall be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objects.
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1,797.
Ducharme v. Canadian Union of Public Employees - 2021 FC 847 - 2021-08-20
Federal Court Decisions[25] The standard for the screening process under the Act and for the Commission’s decision to refuse to deal with a complaint is reasonableness. [...] [37] In its analysis of the Board’s decision, the Commission was required not to determine whether it would have reached the same conclusions as the Board but whether the process followed was fair and the complainant’s position had been fully considered. [...] Laying at the heart of that comparison is a concern for procedural fairness, and not whether the earlier decision-maker got it right or had the requisite expertise: see Figliola, above, at paras 49-53.
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1,798.
Robertson v. The Queen - 2001-12-28
Tax Court of Canada JudgmentsTherefore, to deal with this matter, the Respondent intends to bring an oral motion immediately prior to the commencement of the hearing of this matter scheduled for November 21, 2001. [...] (ii) to a person with whom the taxpayer was dealing at arm's length of any property that is [...] For purposes of paragraph 39(1)(c) the shares or debt must be disposed of to a person with whom the taxpayer was dealing at arm's length.
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1,799.
Stemijon Investments Ltd. v. Canada (Attorney General) - 2011 FCA 299 - 2011-10-26
Federal Court of Appeal DecisionsBut, in my view, this debate is of no moment where we are dealing with decisions that are the product of “fettered discretions.” The result is the same. [...] When that examination is conducted, it is fair to say that the scope of the Minister’s discretion is broader than the three specific scenarios set out in the Information Circular. [...] [49] Even if the Canada Revenue Agency was getting the information from other sources, this cannot be an acceptable excuse or mitigating factor for non-compliance in the circumstances of this case, especially where we are dealing with the appellants’ representative, a professional firm that deals with tax matters.
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1,800.
Earl v. Canada (Citizenship and Immigration) - 2011 FC 312 - 2011-03-15
Federal Court DecisionsBigger supposedly told him that if Tucker left before he could deal with him, the applicant would be held responsible. [...] The Board canvassed the documentation and found that Jamaica is a constitutional parliamentary democracy with generally free and fair elections. [...] The documentary evidence before the Board indicates that Mexico is a democracy, and there are free and fair elections.