11,312 result(s)
-
2,176.
Lovera v. Canada (Citizenship and Immigration) - 2016 FC 786 - 2016-07-08
Federal Court DecisionsThe question is whether the applicant had the opportunity of dealing with the evidence. [...] This is what the long-established authorities indicate the rules of procedural fairness require. [...] In this case, the evidence presented in support of the children’s best interests is itself fairly thin.
-
2,177.
Lhamo v. Canada (Citizenship and Immigration) - 2013 FC 692 - 2013-06-20
Federal Court DecisionsIn his CAIPS notes, the Officer acknowledged that he erroneously referred to misrepresentation in his procedural fairness letter, but knew he was dealing with the dependent of a protected person and that section 16 was applicable, not section 40. [...] [34] In the April 13, 2012 entry, the Officer acknowledges that a response had in fact been provided to the procedural fairness [PF] letter: [...] [56] Therefore, there was no breach of procedural fairness. Proposed Certified Question
-
2,178.
Bergen v. M.N.R. - 2002-02-05
Tax Court of Canada JudgmentsIf it is a substantially similar contract of employment, Parliament has deemed it to be only fair that it should be included in the scheme. [...] The fact that the parties are themselves not at arm's length does not mean that they may not, in respect of a particular dealing, deal with each other at arm's length. [...] If on the whole of the evidence that is the type of dealing or transaction that has taken place then the Court can conclude that the dealing was at arm's length.
-
2,179.
Erb v. The Queen - 1999-11-26
Tax Court of Canada Judgments[24] In none of the dealings with the municipality did Brad or anyone else in the family state that 38 acres were to be held in trust for T & H. Indeed, quite the opposite impression was conveyed. [...] [42] What, then, was the fair market value of the 40 acres on July 6, 1993? [...] [58] I find the fair market value of the subject property on July 6, 1993 to be $700 per acre, or $28,000.
-
2,180.
Hurley v. The Queen - 2003 TCC 22 - 2003-02-05
Tax Court of Canada Judgments(Fair Market Value as at Oct 22, 1981, date of acquisition) 20,262 [...] This witness said that this was not a fair comparable because this property had frontage. [...] [65] The Court will deal firstly with the question of whether or not the Minister was correct in presuming that the proceeds of disposition in 1996 were $70,945 and that the proceeds of disposition in 1997 were $20,000.
-
2,181.
Active Asset Management Inc. v. The King - 2024 TCC 87 - 2024-06-14
Tax Court of Canada Judgments... (c) a person with whom the person was not dealing at arm’s length, [...] (i) the amount... by which the fair market value of the property ... exceeds the fair market value at that time of the consideration given for the property, and [...] (4) The fair market value of the property transferred must exceed the fair market value of the consideration given by the transferee for the property.[3]
-
2,182.
Duran Vargas v. Canada (Citizenship and Immigration) - 2022 FC 1054 - 2022-07-18
Federal Court Decisions[21] The applicants also argued before the RAD that the RPD had failed to observe the principles of procedural fairness. [...] However, it concluded that this error was not determinative and that the RPD had observed the principles of procedural fairness. [...] Therefore, the RPD did not sufficiently deal with the issue, and the RAD did not correct this error.
-
2,183.
Canada v. MacDonald - 2021 FCA 6 - 2021-01-19
Federal Court of Appeal Decisions• Rule 397: the power to reconsider orders and judgments in order to deal with any mistakes, omissions, or matters overlooked. [...] [32] Fairness is relevant to other doctrines against relitigation such as issue estoppel and abuse of process. [...] Even if it were, I would not give effect to fairness arguments in this case for the reasons set out above.
-
2,184.
Ramirez Vela v. Canada (Citizenship and Immigration) - 2013 FC 1232 - 2013-12-09
Federal Court Decisions1) Whether the IAD breached the Applicant's right to procedural fairness by not meaningfully appointing a designated representative. [...] Accordingly, I will deal with these issues. (i) Designated Representative [...] He was not insensitive or unaware of the applicant’ a situation and treated him with respect and consideration as he attempted to deal with the issues before him.
-
2,185.
Canada (National Research Council) v. Zhou - 2009 FC 164 - 2009-02-16
Federal Court Decisionsd. the investigator noted that one issue for determination was whether the NRC had taken appropriate action to deal with harassment and to prevent such conduct continuing. [...] For the Commission to go beyond this threshold and to deal with merits would be to usurp the Tribunal’s function. [...] B. Procedural Fairness [17] The Applicant objects to the pro forma decision letter because it alleges it did not address matters raised in its Rebuttal to the Investigator’s Report.
-
2,186.
Transport D. Laliberté Inc. v. Mancas - 2008 FC 1095 - 2008-10-02
Federal Court Decisions[11] This application for judicial review deals with the following issues: [...] 2. Did the adjudicator breach the principles of natural justice and procedural fairness? [...] B. Did the adjudicator breach the principles of natural justice and procedural fairness?
-
2,187.
Camara v. Canada (Citizenship and Immigration) - 2008 FC 362 - 2008-03-18
Federal Court Decisions(c) Did the Board meet the requirements of procedural fairness? IV. Analysis [...] [13] As far as the issue of procedural fairness is concerned, it is now well established that the Board is not entitled to make a mistake, and it is up to this Court to determine what the requirements of procedural fairness were and whether or not they were met: Sketchley v. Canada (Attorney General), 2005 FCA 404. [...] Accordingly, I cannot accept the applicant’s submissions to the effect that the Board did not take Guideline 4 into consideration in dealing with her claim.
-
2,188.
Mackiozy v. Canada (Citizenship and Immigration) - 2007 FC 1106 - 2007-10-25
Federal Court DecisionsWhere procedural fairness and points of law are concerned, the standard of correctness will be applicable. [...] Furthermore, the Officer was justified in using the term “persecution” in his decision, even though he was dealing with an H&C application. [...] [14] As the question is one of procedural fairness, the applicable standard of review is that of correctness.
-
2,189.
Collette v. The Queen - 2006 TCC 641 - 2006-11-22
Tax Court of Canada JudgmentsPegasus simply had the right to require the respondent to establish a reasonable fair market value at which it was prepared to sell the helicopters. [...] Two questions arise: does a lease with an option to purchase at fair market value fall within the ambit of s. 2(1)(b)(ii) the Act; and is clause 32 a true option? [...] The option amount at the end of the lease is for fair market value, and not for some nominal sum.
-
2,190.
Singh v. Canada (Attorney General) - 2005 FC 1457 - 2005-10-26
Federal Court Decisionsthe fairness provisions in s. 220(3.1) of the Income Tax Act R.S.C. 1985 c. 1 (5th) (the "ITA"), of the decision of Canada Customs and Revenue Agency ("CCRA") Officer, dated January 20, 2005, in which the CCRA Officer denied the applicant's application for cancellation of interest and late filing fees on fairness grounds. [...] I agree with the client that the inclusion of the loan as business income on the 1997 tax return is complex but the client reneged on his deal with Profesco and left the country. [...] IT 340R deals with forgiveable loans/repayable award. [17] It is evident from the first set of observations and recommendations that it was unfair to suggest that the applicant had a poor compliance history.
-
2,191.
Belzile c. La Reine - 2004 TCC 137 - 2004-03-02
Tax Court of Canada Judgments(ii) to a person with whom the taxpayer was dealing at arm's length of any property that is [...] (iv) a debt owing to the taxpayer by a Canadian-controlled private corporation (other than, where the taxpayer is a corporation, a debt owing to it by a corporation with which it does not deal at arm's length) that is [...] (C) the fair market value of the share is nil, (D) it is reasonable to expect that the corporation will be dissolved or wound up and will not commence to carry on business,
-
2,192.
Grusas v. Canada (Citizenship and Immigration) - 2012 FC 733 - 2012-06-12
Federal Court Decisionsd. Whether the Officer breached the Applicant’s right to procedural fairness. [...] No Breach of Procedural Fairness [34] In an application for a work permit, the duty of procedural fairness is low because applicants are free to reapply at any time. [...] [63] It is well-established that the level of procedural fairness in this situation is low.
-
2,193.
Innes v. Canada (Attorney General) - 2022 FC 1717 - 2022-12-14
Federal Court DecisionsThe first is whether the IA had jurisdiction to rescind its own decision and the FA jurisdiction to deal with the new decision. [...] Accordingly, courts should respect the legislative choice of the tribunal as the first instance decision maker by giving the tribunal the opportunity to deal with the issue first and to make its views known. [...] Indeed, the Court has remitted matters for redetermination before dealing with the entitlement to pay in the military setting: Hamilton v Canada (Attorney General), 2016 FC 930.
-
2,194.
Simard v. The Queen - 2018 TCC 237 - 2018-11-26
Tax Court of Canada Judgments[1] There are two Motions the Court must deal with in these matters. [...] The only Affidavit which does so is the Affidavit of J.G. Guy Simard, one of the Appellants in these matters and all of his Affidavit except 9 of 41 paragraphs deal with that issue, with the remaining 9 paragraphs dealing with the hardship to him as a result of the assessments in issue. [...] It would appear the Respondent has acted quickly and efficiently to deal with issues while the Appellants have ignored their overtures.
-
2,195.
Jacques v. M.N.R. - 2012 TCC 82 - 2012-03-29
Tax Court of Canada JudgmentsThe Minister determined that the appellant and the payer were not dealing with each other at arm's length in the context of this employment. [...] Section 52 of the Act deals with the Commission's power to consider any claim for benefits and to make decisions regarding entitlement to benefits. [...] [22] The appeals officer conducted a fairly detailed analysis of the information she had gathered during her investigation and from the reports she had consulted.
-
2,196.
Teelucksingh v. The Queen - 2010 TCC 94 - 2010-02-16
Tax Court of Canada Judgments7(h) If these amounts were in fact paid, they were paid to Montebello Farms Inc., a party with whom the respective partnerships were not dealing at arm’s length; [...] 7(m) The total fair market value of the respective horse partnerships did not exceed $300,000; [...] A great deal of time was wasted at the hearing of the motion on arguments that were forlorn.
-
2,197.
Chrysler Canada Inc. v. Canada - 2008 FC 727 - 2008-06-10
Federal Court Decisions[19] One of the purposes of the treaty is to deal with such Transfer Pricing Adjustments so that international double taxation does not occur. [...] It only affects transfers of property to persons in specified relationships or capacities and only when the transfer is for less than fair market value. [...] Parliament has set up a complex structure to deal with a multitude of tax-related claims and this structure relies on an independent and specialized court, the Tax Court of Canada.
-
2,198.
Szabo v. Canada (Minister of Citizenship and Immigration) - 2004 FC 68 - 2004-01-16
Federal Court Decisions(a) immediately, if the claimant is present at the hearing and the Division considers that it is fair to do so; or [...] a) sur-le-champ, dans le cas où il est présent à l'audience et où la Section juge qu'il est équitable de le faire; [...] [38] Because of my finding on Issue 1, I need not deal with Issue 2.
-
2,199.
Paul v. Alexander First Nations - 2003 FCT 118 - 2003-02-04
Federal Court DecisionsProvisions of the Regulations which are relevant to this motion are Articles 27 and 28 dealing with election results, Articles 29, 30 and 31 dealing with appeals, and Article 33 dealing with vacancy of office. [...] However, it is fundamental to the rules of natural justice and procedural fairness, which are applicable to this Appeals Board under Federal Law that those against whom allegations have been made must have an opportunity to hear them and respond. [...] In terms of substantive fairness, the Appeals Board must: a. Exercise its power reasonably
-
2,200.
Lewin v. The Queen - 2001-04-17
Tax Court of Canada JudgmentsAn examination of the decisions bearing on these sections confirms that Indians who acquire and deal in property outside lands reserved for their use, deal with it on the same basis as all other Canadians. [...] This distinction, it is fair to say, will be driven home every time Indians do business off their reserve lands. [...] However, this conclusion cannot be directly drawn from an analysis of how the conflict of laws deals with such an issue.