11,311 result(s)
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1,851.
Eugenio v. Canada (Minister of Citizenship and Immigration) - 2003 FC 1192 - 2003-10-15
Federal Court DecisionsCelle-ci réexamine le cas chaque fois qu'elle juge opportun de le faire. [...] Rather, the interests of the child must be "well identified and defined" (Legault, at paragraph 12) and "examined ... with a great deal of attention" (Legault, at paragraph 31). [...] They were not "examined... with a great deal of attention". Indeed, they were not examined at all and no explanation was provided by the Immigration Officer as to why they were not.
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1,852.
Brown v. Canada - 1998-01-27
Federal Court Decisions[1] The applicant seeks judicial review of a an unfavourable decision by the respondent's Fairness Committee. [...] The purpose of subsection 220(3.1) is to allow Revenue Canada, Taxation to administer the tax system more fairly, and to allow for 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 under the tax system. [...] [3] There is therefore no evidence of failure by the Fairness Committee to observe the standard of fairness required of it especially given the very wide discretion of the Minister to cancel interest.
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1,853.
Mahjoub (Re) - 2014 FC 720 - 2014-07-18
Federal Court DecisionsThe trust and credibility components related to the behaviour of the Applicant when dealing with conditions of release are factors to be considered. [...] Over a period of a little more than 18 months, Mr. Mahjoub has had three hearings dealing with reviews of the conditions of release and three decisions. [...] It also found that the part dealing with the methodology of the SIR was useful.
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1,854.
Treaty Eight Grand Chief Halcrow v. Canada (Attorney General) - 2003 FCT 782 - 2003-06-25
Federal Court DecisionsThe balance of Grand Chief Halcrow's evidence deals with the nature of the consultation process, or lack thereof. [...] [83] First, in Reference re Canada Assistance Plan (B.C.), [1991] 2 S.C.R. 525 the Supreme Court of Canada characterized the doctrine of legitimate expectation as being part of the rules of procedural fairness which govern administrative bodies, and noted that the rules governing procedural fairness do not apply to a body [...] Let me accept that in the sphere of the so-called quasi-judicial the rules of natural justice run, and that in the administrative or executive field there is a general duty of fairness.
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1,855.
Adefisan v. Canada (Immigration, Refugees and Citizenship) - 2021 FC 359 - 2021-04-22
Federal Court DecisionsMr. Adefisan did not report the incidents to the police, and claims that he heard second-hand that his uncle “was threatening to deal with him.” [...] [13] I will deal with each issue separately. A. The uncle’s influence with the police and politicians [...] [26] In his BOC narrative, Mr. Adefisan asserted that his uncle had stated that he would “deal with” Mr. Adefisan.
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1,856.
Gionet v. The Queen - 2017 TCC 97 - 2017-03-29
Tax Court of Canada JudgmentsTime was required to process this objection by the Minister and to determine how Mr. Gionet intended to deal with the outcome of the objection. [...] I gathered from his comments that he relied on this Court doing what would be fair and equitable in the circumstances. [...] [39] It is not open to me to come to a conclusion based on fairness.
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1,857.
HSBC Bank Canada v. The Queen - 2011 TCC 37 - 2011-01-21
Tax Court of Canada JudgmentsThe first question deals with the interpretation of statutory law and the next 10 deal with interpretation of contracts. [...] must, go to trial for a fair hearing, and to reach those conclusions without the benefit of the evidentiary protections afforded to both sides at a trial. [...] In any event, I do not see how a Determination of the issue the Appellant wishes to have determined could be handled in any fair way other than by a trial.
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1,858.
Reid v. The Queen - 2008 TCC 421 - 2008-07-30
Tax Court of Canada Judgments[3] Division B of Part I of the CPP deals with Calculation of Contributions. [...] [21] Crown counsel volunteered that this may be an appropriate case for interest relief under the so-called Fairness provisions. [...] I have no jurisdiction to decide the Fairness or remission order aspects and will leave them to those who do.
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1,859.
Calvin D. Bruner v. The Queen - 2002-05-01
Tax Court of Canada JudgmentsHe believes his good name has been tainted by the very issuance of the Notice of Assessment and, from his perspective, the sooner he can deal with that issue, the better. [...] The Informal Procedure is intended to allow the Appellant to receive an expedient fair hearing, unencumbered by the motions, cross-motions and technicalities which serve Appellants and Respondents well in General Procedure hearings. [...] [14] Respondent's counsel referred me to Oakville Motor Sales & Leasing Inc. v. Canada, [1996] T.C.J. No. 1450, although that case does not deal with a delay due to a mistake but deals with information arising subsequent to the initial Notice of Appeal, which Judge Bowie found would justify making a request for an
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1,860.
Spire Freezers Ltd. v. The Queen - 1997-11-27
Tax Court of Canada Judgmentsb) a holding company would then purchase the real estate at fair market value, that is for $36 million (U.S.); [...] [16] Mr. Torbiak testified that the proposal by BDI was a “take it or leave it” deal. [...] [62] In these appeals the fair market value of the Tremont Apartments had decreased.
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1,861.
Ahani v. Canada - 1995-09-12
Federal Court DecisionsThis section of the legislation does not deal with the question of deportation. [...] He further indicated that the international obligations of Canada require it to pursue vigorously all legal avenues to identify and deal with terrorists. [...] (e) deprive a person of the right to a fair hearing in accordance with the principles of fundamental justice for the determination of his rights and obligations.
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1,862.
Abenaim v. The Queen - 2015 TCC 242 - 2015-07-24
Tax Court of Canada Judgments[36] First, he submits that settlement privilege must be set aside to ensure that he has a fair trial. [...] [51] That said, there is a tendency to think that all facts and events that lawyers deal with in the execution of their mandates are covered by professional secrecy. [...] Although this fair trial right is directly relevant to the appellant, there is also a general public interest in protecting the right to a fair trial.
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1,863.
Ugro v. Canada (National Revenue) - 2009 FC 825 - 2009-08-12
Federal Court DecisionsSecond Level Fairness Request [11] By letter dated July 18, 2007, and received by the Minister on July 20, 2007, the Applicant made a second level fairness request. [...] 1) Both the first and second level fairness officers failed to act in accordance to their duties under procedural fairness to address all the reasons that the Applicant submitted in the request. [...] (iii) is made as a consequence of a transaction involving the taxpayer and a non-resident person with whom the taxpayer was not dealing at arm’s length,
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1,864.
Martinez v. Canada (Citizenship and Immigration) - 2017 FC 982 - 2017-11-01
Federal Court DecisionsProof of significant prejudice must be shown, it must arise from an unacceptable delay that would offend the community’s sense of decency and fairness and it must affect the fairness of the hearing. [...] Torre followed and applied other jurisprudence of this court dealing with abuse of process caused by delay. [...] The points made speak to the issues of possible prejudice to the Applicant and the procedural fairness that he could expect:
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1,865.
Satheesan v. Canada (Public Safety and Emergency Preparedness) - 2013 FC 346 - 2013-04-05
Federal Court Decisions• His business practice of dealing in cash and using multiple banks suggests an attempt to avoid the banks’ reporting requirements; [...] Was there a breach of procedural fairness? [36] While no deference is owed to tribunals on the content of the duty of fairness, the procedural fairness claim in this case turns on a factual dispute: whether or not the Applicant requested an interpreter. [...] (iii) establishing an agency that is responsible for dealing with reported and other information;
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1,866.
Syncrude Canada Ltd. v. Canada (Attorney General) - 2014 FC 776 - 2014-08-06
Federal Court Decisions(2) No Duty of Fairness is Owed Within the Legislative Process.... 144 [...] (4) Conclusion on Procedural Fairness............................................. [...] (4) Conclusion on Procedural Fairness [161] For the reasons set out above, I find that the Minister did not owe a duty of procedural fairness to Syncrude.
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1,867.
Boguski v. The Queen - 2018 TCC 236 - 2018-11-22
Tax Court of Canada JudgmentsAs case management judge, I will deal with the Informal Appeals once a final judgment is issued in the Lead Cases. [...] The Court suggested that the CRA deal with these taxpayers as follows: [...] [26] I informed counsel for the Respondent that while the Court cannot order the CRA to issue reassessments or notices of confirmation, this method has been successfully used in the past to efficiently and fairly deal with appeals involving large groups of appellants.
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1,868.
Canada (Citizenship and Immigration) v. Kaler - 2019 FC 883 - 2019-07-22
Federal Court Decisions[3] A second hearing was held on February 20, 2017 to deal with the merits of the claim. [...] The RAD respects procedural fairness if it does not address an issue that was not raised by an appellant. [...] Similarly, the RAD respects procedural fairness if it addresses an issue that was not raised by an appellant, as long as the parties were put on notice or should have known that it could be an issue on appeal.
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1,869.
Cropper v. The Queen - 1997-12-15
Tax Court of Canada JudgmentsThis appeal deals specifically with the sale of the latter equipment (which I will refer to as the "Combine") at a cost of $121,146.00. [...] (The lease did not provide for a formula or other method or means to determine “fair market value utilisation” and a “reasonable” stand-by charge.) [...] This lease was essential for the appellant to fulfil the statutory requirements of subsection 127(9) of the Act since, to claim an investment tax credit, the qualified small business property must be acquired by a taxpayer to be leased to a person with whom the taxpayer does not deal at arm’s length.
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1,870.
Canada (National Revenue) v. ASB Holdings Limited - 2024 FC 494 - 2024-03-28
Federal Court Decisions[5] With respect to Request 1, there is no valuation report nor other documents evidencing the fair market value of the transferred property as described therein. [...] [52] Moreover, the case law is clear that the further affidavit sought to be filed must not deal with evidence that could have been made available at the time the initial affidavits were filed. [...] Specifically, the Applicant asserts that the Respondents’ obstructionist conduct during the cross-examination of Mr. Grater is prejudicial to the fair hearing of the Application.
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1,871.
Miller v. The Queen - 2001-01-02
Tax Court of Canada Judgments(a) is $100,000 the fair market value of a 50% interest in the software which was purchased by the Corporation from Miller? [...] (b) Its fair market value was not more than $100.[5] (c) No independent evidence of value was submitted. [...] Usually in situations dealing with a specialized and technical area, the Court looks to be instructed by experts.
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1,872.
Heffel Gallery Limited v. Canada (Attorney General) - 2018 FC 605 - 2018-06-12
Federal Court DecisionsB. Did the Board breach procedural fairness by forbidding the Applicant from cross-examining the Expert Examiner? [...] He has devoted most of his professional life to the study of painters from Québec and has undertaken a great deal of research on Canadian artists influenced by the French Impressionist movement. [...] [46] In the circumstances, I am satisfied that the Applicant was afforded procedural fairness.
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1,873.
Bacon v. Appeal Board of the Betsiamites Band Council - 2009 FC 1060 - 2009-10-20
Federal Court Decisions[34] This reading of the text is consistent with the purpose and the other provisions dealing with election challenges. [...] [50] The Court notes that the case law establishes that procedural fairness and the principles of natural justice must be observed by an appeal board created by a customary code in dealing with a challenge to an Aboriginal election. [...] In short, the Appeal Board did not breach the principles of natural justice or procedural fairness.
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1,874.
Calce Holdings Ltd. v. The Queen - 2005 TCC 335 - 2005-06-09
Tax Court of Canada JudgmentsSubparagraph 69(1)(b)(i) of the Income Tax Act (the "Act"), R.S.C. c.1 (5th Supp.), deems a person who has disposed of property to a non-arm's length party for less than the property's fair market value to have received proceeds equal to the fair market value. [...] Lorenzo said that his goal was to be fair to John and to give him the fair value of his Shares. [...] (i) to a person with whom the taxpayer was not dealing at arm's length for no proceeds or for proceeds less than the fair market value thereof at the time the taxpayer so disposed of it, ...
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1,875.
Alvi v. Canada (Citizenship and Immigration) - 2023 FC 1031 - 2023-07-27
Federal Court DecisionsTheir submissions also raised a question of procedural fairness. I. Analysis [...] • c)The RAD expressly stated that it would deal with the letter, but did not. [...] [29] Finally, it is unfortunate that the RAD stated that it would deal with the letter and did not, but it was not fatal to the reasonableness of its decision.