11,311 result(s)
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2,076.
St-Martin v. The Queen - 1998-08-17
Tax Court of Canada Judgments[7] First, we are dealing here with the years 1992, 1993 and 1994. The rearrangement of the financing was done in about 1996. [...] In fairness to her, though, I must say that I believe her evidence to the effect that her husband prepared her income tax returns, and that she simply signed what he put in front of her. [...] Mr. Bullard, I think it is fair to say, set out to relieve him of it.
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2,077.
Lapointe v. Canada - 2004 FC 244 - 2004-02-18
Federal Court Decisions[30] In addition to the provisions of the Financial Administration Act that provide for the Treasury Board's powers, section 91 of the PSSRA gives employees in the public service the right to present grievances dealing with matters that affect the terms and conditions of their employment. [...] We are dealing here with the powers of an administrative tribunal in relation to its procedures. [...] Having in mind all five "Baker" factors, I turn now to each alleged breach of procedural fairness.
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2,078.
Airbus Helicopters Canada Limited v. Canada (Attorney General) - 2015 FC 257 - 2015-02-27
Federal Court DecisionsWe are therefore dealing with events prior to the request for proposals, not after it was issued. [...] How we deal with the 7000 lb max gross weight in 527.1 is another matter. [...] Section 20 deals specifically with contracts on behalf of the Government of Canada.
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2,079.
Nguesso v. Canada (Citizenship and Immigration) - 2015 FC 879 - 2015-07-17
Federal Court DecisionsIt seems to me that it would be more appropriate to deal with them in that context. [...] [63] The respondent submits that the content of the duty of procedural fairness is variable, and its purpose is to ensure that the person concerned receives a fair hearing. [...] [149] He submits that the IRPA does not impose time limits for dealing with permanent residence applications.
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2,080.
Otteson v. The Queen - 2014 TCC 250 - 2014-08-13
Tax Court of Canada JudgmentsBy virtue of these assumptions, it follows that the Respondent assumed that the Land was sold by the Appellants directly and not as agents dealing with partnership property. [...] [44] The case law on the matter of the existence of a partnership suggests that I must apply a pragmatic approach when dealing with this question: [...] (a) throughout any 24-month period ending before that time, more than 50% of the fair market value of the property of the partnership was attributable to
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2,081.
Salamanca v. Canada (Citizenship and Immigration) - 2014 FC 259 - 2014-03-17
Federal Court DecisionsProcedural Fairness [31] The Applicant argues that the Officer breached her right to procedural fairness by denying her the opportunity to respond to the finding that the translation of the news article was unofficial. [...] Procedural Fairness [34] The Respondent says there was no breach of procedural fairness arising from the Officer’s treatment of the translation of the news article. [...] [69] The Applicant also says that the Decision is unreasonable in that the Officer overlooked evidence dealing with her inability to find work in El Salvador.
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2,082.
NCJ Educational Services Limited v. Canada (National Revenue) - 2009 FCA 131 - 2009-04-29
Federal Court of Appeal DecisionsMy role is very clear, I run the business which means I spend a fair bit of time looking for tutors. [...] Le louage d’ouvrage est un contrat par lequel le locateur s’engage à faire quelque chose pour le locataire moyennant un prix. [...] As is normal in dealing with professionals, however, Ms. Jacobs did not tell her tutors how to discharge their duties.
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2,083.
Oriji v. Canada - 2006 FC 1539 - 2006-12-21
Federal Court Decisions[39] According to Mr. Oriji, the investigation was not fair and unbiased. [...] The investigator was not a legal expert and was not qualified to deal with many of the issues that arose. [...] Mr. Oriji has had an opportunity to have his complaint fairly assessed.
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2,084.
Gill v. Canada (Attorney General) - 2006 FC 1106 - 2006-09-18
Federal Court DecisionsI shall deal with each in turn. [56] The issue of whether the applicant had adequate notice of the allegations against him, irrespective of compliance with subsection 43(6) of the RCMP Act, is a matter of procedural fairness. [...] The duty of procedural fairness does not engage a standard of review analysis. [...] As stated above, the issue of adequate notice is a procedural fairness issue.
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2,085.
Canada (Attorney General) v. S.D. Myers Inc. - 2004 FC 38 - 2004-01-13
Federal Court Decisions(2) to promote conditions of fair competition in the free trade area; [...] (i) the awards deal with a dispute not contemplated by or not falling within the terms of the submission to arbitration; or, [...] (b) promote conditions of fair competition in the free trade area; (c) increase substantially investment opportunities in the territories of the Parties;
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2,086.
Salt River First Nation #195 v. Tk'emlúps te Secwépemc First Nation - 2024 FCA 53 - 2024-03-20
Federal Court of Appeal Decisions[21] Salt River contends that the Federal Court’s failure to hold an oral hearing, despite one being requested and the importance of the issues, amounted to a breach of procedural fairness. [...] Salt River’s request could have been fairly considered had there not been a precipitous rush to have a settlement approval hearing on the date originally set. [...] But there is a strong countervailing principle, and that is that efficiency must not come at the expense of ensuring fairness to the parties.
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2,087.
Morguard Corporation v. The Queen - 2012 TCC 55 - 2012-02-24
Tax Court of Canada Judgments[14] On June 23, 2000, following negotiations between Acktion and the Special Committee of the Board of Directors of Acanthus, Acktion and Acanthus entered into a pre‑acquisition agreement in order to give support and deal protection to Acktion and its bid. [...] The manner in which the issue of compliance with Rule 100(3) arose in this case also gives rise to some considerations of fairness between the parties. [...] [13] In short, the topic in question was well‑ploughed at trial, the Respondent chose to plough that same field again with its read‑ins from discovery, and if I am to have a fair and complete understanding of all of the essentially similar manners in which a field can be ploughed, I think procedural and substantive fairness
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2,088.
Comtax Commodity Tax Consultants Inc. v. The Queen - 2007 TCC 305 - 2007-06-22
Tax Court of Canada JudgmentsHe demanded to know the fair market value of the property in question at the time of disposition, the actual date of disposition and the circumstances and facts which support the implied allegation that the amount of $1.3 million in consulting fees paid by the respondent Comtax to Jenkinson was not greater than the [...] [19] I will deal first with the demand made under section 80 of the Rules, which reads as follows: [...] He then went on at pages 10 and 11 of his reasons to enumerate with approval the function of particulars as set out in the White Book dealing with the English Practice.
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2,089.
Urbekhashvili v. Canada (Citizenship and Immigration) - 2023 FC 569 - 2023-04-19
Federal Court DecisionsThe procedural issues raised by Ms. Urbekhashvili are not “[breaches] of procedural fairness on the part of the RAD, but rather concerns the RAD’s assessment of the RPD decision on the issue. [...] [35] Exhibit H — dealing with Ms. Bernal’s alleged failure to acknowledge the conflict of interest — does not demonstrate that Ms. Bernal refused to acknowledge the possibility of a conflict of interest. [...] Therefore, there was no adverse impact on the fairness of the procedure itself.
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2,090.
Canada (Attorney General) v. Lafrenière - 2018 FCA 151 - 2018-08-13
Federal Court of Appeal DecisionsAccording to the FA, there is no legal duty of procedural fairness when a chain of command imposes an administrative measure such as removing a member of the CAF from his or her specific duties. [...] The duty of procedural fairness comes into play only in the case of release from the armed forces. [...] [17] The appeal essentially deals with the reasonableness of the FA’s decision and, more particularly, whether the FA erred in not ruling on the FA’s authority to award financial compensation, as was found by the Federal Court.
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2,091.
Canada v. Olumide - 2017 FCA 42 - 2017-03-06
Federal Court of Appeal DecisionsMy order disposing of that matter contained certain recitals dealing with the respondent’s allegation of bias: [...] The Chief Justice appointed me to deal with the latest motions in various proceedings brought by [the respondent] before the Court. [...] The Court began by saying that its paramount concern at that moment was procedural fairness to the respondent.
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2,092.
Yah Abedalaziz v. Canada (Citizenship and Immigration) - 2011 FC 1066 - 2011-09-09
Federal Court Decisions[19] (1) Did the RPD infringe upon the applicant’s right to a fair hearing? [...] (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. [...] It goes without saying that the Board has the necessary discretion and expertise to estimate the time required for dealing with cases.
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2,093.
Canada v. Schafer - 2000-09-20
Federal Court of Appeal DecisionsThe Minister brings this application for judicial review from that decision, contending that the Tax Court lacks jurisdiction to deal with the matter. [...] 304.(1) La personne qui a présenté une demande en application de l'article 303 peut demander à la Cour canadienne de l'impôt d'y faire droit après: [...] (ii) compte tenu des raisons indiquées dans la demande et des circonstances de l'espèce, il est juste et équitable de faire droit à la demande,
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2,094.
Adler v. The Queen - 2007 TCC 272 - 2007-01-12
Tax Court of Canada JudgmentsEach map had a legend dealing with items such as basic service, peak hour and late night service, bus zones, and related topics. [...] The Minister assessed the fair market value of the space at $1,926.00 in 1998. [...] However, I will hear counsel if they wish to deal otherwise with the matter of costs.
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2,095.
St-Denis v. The Queen - 2013 TCC 179 - 2013-06-06
Tax Court of Canada Judgments(ii) the transferor and the transferee were not dealing at arm's length; [...] Fair market value of the Property [43] To establish the fair market value of the Property at the time of the transfer, the Minister relied on the municipal assessment roll dated March 11, 2008. [...] [44] It is well established that the municipal assessment, while relevant in determining the fair market value of a property, is not by itself representative of the fair market value of that property.
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2,096.
Guerra v. Canada (Revenue Agency) - 2009 FC 459 - 2009-05-05
Federal Court DecisionsWith penalties and interest, this sum eventually escalated to $13,642.66 at the time the Fairness Report was drawn, in March of 2008. [...] In my view, in dealing with legislation of this nature, the courts should, wherever possible, avoid a narrow, technical construction, and endeavour to make effective the legislative intent as applied to the administrative scheme involved. [...] The reasonableness standard has been consistently applied by this Court when dealing with the fairness provisions of both the Income Tax Act and the Excise Tax Act, and the decisions of the Supreme Court of Canada in Dunsmuir v. New Brunswick, 2008 SCC 9 and in Canada (Citizenship and Immigration) v. Khosa, 2009 SCC 12 have
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2,097.
Slansky v. Canada (Attorney General) - 2013 FCA 199 - 2013-09-09
Federal Court of Appeal DecisionsThe Chairperson or a Vice-Chairperson shall not deal with a file involving a judge of their court. [...] Before addressing this question, I shall deal briefly with three other issues. [...] It is very common for documents that are otherwise producible to contain a portion that deals with receipt of legal advice on the topic at hand.
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2,098.
Kattenburg v. Canada (Attorney General) - 2019 FC 1003 - 2019-07-29
Federal Court DecisionsCreated by CFIA policy, the CAO serves as “an impartial single window office within the CFIA to provide stakeholders with a redress mechanism” that considers and responds to complaints brought by those who have had direct dealings with the CFIA. The CAO deals with complaints related to the quality of the service provided by [...] B’nai Brith Canada is a member of B’nai Brith International, which is an internationally-recognized charitable organization dealing with human rights and issues relating to Israel. [...] The National Director further states that while the parent B’nai Brith organization deals with international issues, the focus of B’nai Brith Canada, including the League, is on Canada-specific issues.
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2,099.
Re Unnamed person - 2020 FC 1190 - 2020-12-31
Federal Court DecisionsIt is fair to say this evidence disclosed four types of potential criminality related to the human source information in this file. [...] (a) deal directly or indirectly in any property that is owned or controlled by or on behalf of a terrorist group; [...] [173] Counsel fairly conceded that the non-disclosure of matters going to reliability and credibility was not acceptable.
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2,100.
Byarugaba v. Canada (Citizenship and Immigration) - 2024 FC 833 - 2024-06-03
Federal Court DecisionsDid the RAD member reach her decision in a procedurally fair manner? [...] Secondly, the Respondent relies on cases decided by immigration or visa officers, and not the IRB, which as a quasi-judicial body has developed well-defined procedural rules and deals with the fundamental rights those appearing before it (Baker). [...] The member’s failure to do this amounts to a breach of procedural fairness that taints the process.