11,311 result(s)
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2,051.
Minhas v. M.N.R. - 2012 TCC 221 - 2012-06-21
Tax Court of Canada Judgments20 From these cases parties are not dealing at arm's length when the predominant consideration or the overall interest or the method used amount to a process that is not typical of what might be expected of parties that are dealing with each other at arm’s length. [...] party to a transaction did or had the power to influence or exert control over the other and that the dealings of the parties are not consistent with the object and spirit of the provisions of the law and they do not demonstrate a fair participation in the ordinary operation of the economic forces of the market place*. [...] There was no dispute that Joan Bolton was dealing at arm’s length with the Company.
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2,052.
Hunt's Food (1985)Ltd. v. M.N.R. - 2004 TCC 58 - 2004-02-03
Tax Court of Canada JudgmentsAlthough you were not dealing with each other at arm’s length, the Minister is satisfied that you would have entered into a substantially similar contract of employment if you had been dealing with each other at arm’s length. [...] If it is a substantially similar contract of employment, Parliament has deemed it to be only fair that it should be included in the scheme. [...] [10] Subsection 93(3) of the EI Act deals with appeals to and the determination of questions by the Minister.
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2,053.
Yaari v. Canada (Attorney General) - 2005 FC 1353 - 2005-10-03
Federal Court DecisionsThis is fair, given that the NCR accused may not be in a position to advance his or her own case. [...] The Board treated the evidence and the persons before it fairly and equally. [...] Furthermore the Appeal Division concluded that the Applicant received a fair hearing.
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2,054.
Wang v. Canada (Minister of Public Safety and Emergency Preparedness) - 2005 FC 654 - 2005-05-09
Federal Court Decisions[11] When dealing with an application for judicial review, the Court must first address the question of the appropriate standard of review. [...] The fact that the applicant was not provided with the respondent's reply does not breach the principles of procedural fairness. [...] Does it mean that in the case at bar the failure to give reasons constitutes in itself a breach of the rules of procedural fairness?
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2,055.
Tavajjohi v. Canada (Citizenship and Immigration) - 2024 FC 835 - 2024-06-03
Federal Court Decisions[2] Since the reasons to reject the applications for all based on the refusal of the PA’s study permit application, the cases were joined and I deal with them together here. [...] Since the Officer’s reasons on the determinative issue was reasonable, I need not deal with the family ties. [...] B. Did the Officer reach their decision in a procedurally fair manner?
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2,056.
Malone v. Canada (Attorney General) - 2021 FC 127 - 2021-02-08
Federal Court DecisionsI propose to deal summarily with the last two grounds before turning to what I consider to be the more significant one raised in this proceeding. [...] A. Procedural Fairness [26] The Applicant pleaded that the Appeals Committee violated principles of natural justice or procedural fairness in the course of arriving at its decision. [...] In his written submissions, he argued that the Appeals Committee failed to deal with a central issue raised on appeal and did not provide sufficient reasons.
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2,057.
Canada (Citizenship and Immigration) v. Canadian Council for Refugees - 2021 FCA 13 - 2021-01-27
Federal Court of Appeal DecisionsThis cannot be countenanced: in deciding these intervention motions, the Court has to ensure that the appeal is fair and is seen to be fair. [...] [15] Intensifying the concern about fairness is the fact that the Court decides who intervenes. [...] Implicit in it is that issues under section 15 of the Charter stand above all other issues and so, unlike other issues, when raised, the Court must deal with them.
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2,058.
Academy of Applied Pharmaceutical Sciences v. The Queen - 2014 TCC 171 - 2014-06-05
Tax Court of Canada Judgments[8] In November 2012, another audit was conducted by Mr. Dunstan Egbert of the CRA dealing with the period of January 1, 2008, to June 30, 2012. [...] shall be fair and reasonable and shall be used consistently by the person throughout the year. [...] However, that is not something that I have the jurisdiction to deal with on this appeal.
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2,059.
Ouellette v. Canada (Attorney General) - 2012 FC 284 - 2012-03-01
Federal Court DecisionsAs well, the CMT stated that the applicant still had not created a bond of trust with his PO, that his requests remained utilitarian and that he was not dealing with the aspects of his criminal behaviour. [...] (1) Did the Board breach the rules of procedural fairness by not allowing the applicant to fully participate in the hearing held on June 16, 2010? [...] (1) Did the Board breach the rules of procedural fairness by not allowing the applicant to fully participate in the hearing held on June 16, 2010?
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2,060.
Spidel v. Canada (Attorney General) - 2011 FC 999 - 2011-08-15
Federal Court Decisions[29] In these circumstances, I am satisfied that it is appropriate to exercise my discretion to deal with Mr. Spidel’s application for judicial review on its merits. [...] The first is whether Mr. Spidel was treated fairly in the grievance process. [...] [47] Given my conclusion with respect to these issues, it is not necessary for me to deal with Charter issues raised by Mr. Spidel.
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2,061.
Birkett v. Canada (Human Rights Commission) - 2007 FC 428 - 2007-04-23
Federal Court DecisionsThree of them deal with the Canadian Human Rights Act. The others relate to the hearing itself. [...] [16] However, natural justice and procedural fairness are another matter all together. [...] The burden of dealing with unrepresented litigants falls most heavily on trial courts.
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2,062.
Morisset v. The Queen - 2007 TCC 114 - 2007-02-22
Tax Court of Canada JudgmentsEven if there were any evidence that the skins existed, the appellant still has not, in counsel for the respondent's submission, succeeded in proving their fair market value. [...] [43] The Minister also assumed that the fair market value of the two stuffed polar bears referred to on the receipts in issue was nil. [...] Even if I accepted the appellant's testimony that the cost of a polar bear hunt would range from $25,000 to $30,000, this is not evidence of fair market value.
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2,063.
Doukhi v. Canada (Minister of Citizenship and Immigration) - 2006 FC 1464 - 2006-12-07
Federal Court Decisions[10] Issues 2 and 3 both raise procedural fairness arguments. They will consequently be reviewed on the standard of correctness as the Federal Court of Appeal has determined that all allegations concerning procedural fairness are to be reviewed on the correctness standard (Sketchley v. Canada (Attorney General), 2005 FCA [...] This is especially true given that the Minister issues Inland Processing Manuals for the precise purpose of detailing the procedure that should be followed by Minister delegates when dealing with immigration and refugee applications. [...] Furthermore, the Officer was justified in using the term “persecution” in his decision, even though he was dealing with an H&C application.
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2,064.
Lee v. Canada (Minister of Citizenship and Immigration) - 2003 FCT 743 - 2003-06-13
Federal Court DecisionsThe content of the duty of fairness varies according to the context: Baker v. Canada, [1999] 2 S.C.R. 817. [...] It is unnecessary to consider the respondent's submission that the authorities cited have been distinguished on the basis that they deal with immigrants whose contribution was to be artistic or cultural. [...] Since that is not the case, I need not deal further with the amendments.
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2,065.
Bawa 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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2,066.
Koffi v. Canada (Immigration, Refugees and Citizenship) - 2019 FC 970 - 2019-07-23
Federal Court DecisionsIt must also be determined whether the ID breached its duty of fairness to the applicant. [...] The report deals with, in particular, student violence in Côte d’Ivoire. [...] It deals with the human rights situation in Côte d’Ivoire for the period between August and December 2005.
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2,067.
Alessandro v. The Queen - 2007 TCC 411 - 2006-11-27
Tax Court of Canada JudgmentsSuch an increase would add $176,310 to her income, assuming the fair market value of the Property at time of disposition was $900,000. [...] At that point, the shares were all transferred to Gregorina Alessandro from that point onwards that's fairly clear. [...] [72] In the appeal from the assessment for 1997 we are dealing with a series of family corporations.
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2,068.
Zaheri v. Canada (Minister of Citizenship and Immigration) - 2004 FC 446 - 2004-03-25
Federal Court Decisions[28] The following sections from the relevant policy manual deal with the interpretation of Regulation 16: [...] Procedural Fairness [63] With regard to the Applicant's arguments regarding procedural fairness, the Respondent submits that the Applicant has not made out any reviewable error. [...] [81] I do not think there was any breach of the duty of fairness in the situation revealed by the record.
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2,069.
Jaballah v. Canada (Minister of Citizenship and Immigration) - 2003 FCT 640 - 2003-05-23
Federal Court DecisionsRather, the Court does resume its proceedings in regard to the certificate and now proceeds to deal with that matter. [...] ... I am at a complete loss to know what I would do for him except to lend credence to the notion that this is a fair and independent adjudication of the allegations against him, which as a barrister under my oath I cannot conclude in all fairness. [...] (c) the judge shall deal with all matters as informally and expeditiously as the circumstances and considerations of fairness and natural justice permit;
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2,070.
Khanna v. Canada (Attorney General) - 2004 FC 1606 - 2004-11-16
Federal Court Decisions[5] Mr. Khanna submitted no new evidence for the second fairness assessment which was completed on February 2, 2004. [...] 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 [...] [10] Mr. Khanna argues that it was unfair for the Minister to take almost two years to reconsider his fairness application after it was ordered, on consent, by the Court.
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2,071.
Boulet v. The Queen - 2009 TCC 261 - 2009-07-16
Tax Court of Canada Judgments(B) there are no other differences between the terms and conditions of the classes of shares that could cause the fair market value of a share of the particular class to differ materially from the fair market value of a share of the other class, [...] 4. The concept of fair market value for the purposes of the Income Tax Act (ITA) has been defined as [...] (iii) in relation to any other property, means the fair market value of such property,
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2,072.
Poulin v. Canada (Attorney General) - 2008 FC 811 - 2008-06-26
Federal Court DecisionsAnd as noted, the 2006 CNIB assessment was initially meant to deal with issues arising from extensive computer use. [...] [22] As a preliminary matter, it should be noted that both parties to this application filed affidavit evidence which was not before the Commissioner (even though he had to deal with the breach of procedural fairness and the subsection 15(1) arguments), particularly evidence relating to the security issues presented by [...] [62] In view of the breach of procedural fairness, the decision must be quashed.
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2,073.
1546617 Ontario Ltd. (Toperms) v. The Queen - 2010 TCC 26 - 2010-01-28
Tax Court of Canada Judgments[3] While I gave brief reasons for my conclusion earlier on the record, in fairness to the Appellant I should comment on his claim that these nine workers were in partnership. [...] [11] More than the rules and regulations, there was a good deal of evidence of further control. [...] and the customer not know what would be charged, but the evidence is that the customers would not accept if there was a price increase, and there is evidence that that is exactly what happened, to the extent that they would go elsewhere and cease to deal with the hairdresser that they were accustomed to dealing with.
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2,074.
Jarrold v. The Queen - 2009 TCC 164 - 2009-04-07
Tax Court of Canada Judgments[21] Even if it did, the Court is satisfied that it would not have any jurisdiction to deal with that in any event. [...] If the Minister had the right to bridge the ten year argument, it was his decision to make and not this Court’s. This Court has not been given any jurisdiction to deal with that. [...] The Federal Court has been given some jurisdiction to deal with the fairness package.
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2,075.
Zhao v. Canada (Minister of Citizenship and Immigration) - 1999-07-09
Federal Court Decisions[15] Section 9 of the Act deals with visas and special authorization in the following terms: [...] (v) section 9(4) deals with issuances of visas and reads as follows: [...] [16] Section 13 of the Regulations deals with visitor's visas. Subsection 13(2) reads: