11,312 result(s)
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2,226.
Kadola v. The Queen - 2008 TCC 474 - 2008-08-22
Tax Court of Canada Judgments(c) a person with whom the person was not dealing at arm’s length, the following rules apply: [...] (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 the time of the consideration given for the property, and [...] The Appellant's counsel put a good deal of emphasis on the argument that consideration was given for the transfer.
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2,227.
Besner v. Canada (Attorney General) - 2007 FC 1076 - 2007-10-19
Federal Court DecisionsMr. Besner asserts in documents filed with the Commission that in dealing with Dr. Forbes he wished to preserve his privacy interests and limit the personal information which the employer might acquire. [...] 1. whether the Commission conducted its investigation in accordance with the duty of procedural fairness; and [...] That issue is one of procedural fairness, for which no curial deference is due.
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2,228.
Soberanis v. Canada (Citizenship and Immigration) - 2007 FC 985 - 2007-10-01
Federal Court DecisionsMexico was also making efforts to end corruption and had developed internal control mechanisms to deal with police misconduct. [...] 2. Did the Board violate the applicant’s right to natural justice and procedural fairness when it arrived at its decision? [...] [37] Because of my finding on Issue 1, I need not deal with the other issue.
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2,229.
Canadian Auto Workers Local 2213 v. National Automobile, Aerospace, Transportation and General Workers' Union of Canada - 2004 FCA 348 - 2004-10-22
Federal Court of Appeal Decisionsparagraph dealing with seniority was controversial. The adoption of Local 2213's collective agreement, however, meant wage increases and pension improvements for Local 1990 employees. [...] [31] A flexible approach that is fair and equitable and takes into consideration the particular [...] The Arbitrator and Board were not clearly irrational in their use of a flexible approach whose aim was to reach a fair and equitable solution.
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2,230.
Jurak v. The Queen - 2001-12-17
Tax Court of Canada JudgmentsIt is admitted that the appellant, 151041, and SNAZZ are not dealing with each other at arm's length. [...] In September 1991, he said that the property's fair market value was $1,017,000. [...] (c) a person with whom the person was not dealing at arm's length, the following rules apply:
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2,231.
Lichtman v. The Queen - 2017 TCC 252 - 2017-12-18
Tax Court of Canada JudgmentsI will deal with the Respondent’s concerns respecting these two matters in my analysis. [...] ...his principal activity was dealing with the all-important musical aspect of the Church. [...] [135] To assist in dealing with these issues, I turn to the expert evidence.
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2,232.
GlaxoSmithKline Inc. v. The Queen - 2008 TCC 324 - 2008-05-30
Tax Court of Canada JudgmentsAdd‑ons deal specifically with the issue of who were Zantac's main competitors. [...] This does not qualify the read-in which deals with domestic issues. 1715 [...] Read-in deals only with the issue of why price increases were in Canadian dollars.
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2,233.
2489869 Ontario Inc. v. M.N.R. - 2023 TCC 14 - 2023-01-31
Tax Court of Canada Judgments[6] It is well established that once the Court has rendered judgment dealing with an appeal, the court has fulfilled its function and, subject only to very limited exceptions, may no longer deal with the matter. [...] [8] However, this Court has an implied jurisdiction allowing it to deal with procedural and evidentiary matters to the extent that they are not dealt with in the Tax Court of Canada Act, the relevant regulations made under that Act or any other applicable law. [...] as the circumstances and considerations of fairness permit” and given that, in any event, the alleged facts do not form a basis for setting aside the Judgment, I am satisfied that it is appropriate to decide the matter in the absence of an Affidavit much as one might deal with an application to strike a Notice of
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2,234.
Felix Sr. v. Sturgeon Lake First Nation - 2011 FC 1139 - 2011-10-06
Federal Court Decisions[23] This conclusion is reinforced by the intertwined question of procedural fairness at issue. [...] Justice Sharlow determined that the Appeal Tribunal had not acted in fairness. [...] 51. Further, the Appeal Board conducted the appeal proceeding in a way that raises procedural fairness concerns....
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2,235.
Beaton v. M.N.R. - 2000-05-25
Tax Court of Canada Judgments(a) the question of whether persons are not dealing with each other at arm's length shall be determined in accordance with the Income Tax Act; and [...] (t) the Appellant was not dealing with the Payor at arm's length; (u) having regard to all the circumstances of the employment, including the remuneration paid, the terms and conditions, the duration and the nature and importance of the work performed, it is not reasonable to conclude that the Appellant and the Payor would [...] No doubt she performed many of these duties but her engagement appears to have been sporadic and, compared to a more conventional employer-employee relationship, extremely laissez-faire.
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2,236.
Cooper Industries Inc. v. Caplan Industries Inc. - 1998-03-11
Federal Court Decisions[2] The American Plaintiff, which holds a fairly recent patent, in Canada and in the United States, for a toggle activated blade-locking device for a spring-loaded retractable carpenter's tape measure, alleges infringement and seeks, among other things, injunctive relief and an accounting. [...] [8] Touching briefly on the issue of production of documents dealing with damages, the Plaintiff has now elected not to pursue damages as a remedy. [...] [10] It is clear what categories of documents have not been produced, including documents dealing with prior art, which the Defendant does not deny it has or did have.
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2,237.
Soe v. Canada (Public Safety and Emergency Preparedness) - 2018 FC 557 - 2018-05-30
Federal Court DecisionsWith respect to trial fairness, it notes that the government has repealed or amended some laws that were used to deny individuals a fair public trial, and that the remaining laws which do so are used less frequently. [...] Although the report was dated, the Officer did not deal with this evidence. [...] The Minister’s Delegate does not deal with these important differences.
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2,238.
Agnico-Eagle Mines Limited v. The Queen - 2014 TCC 324 - 2014-11-04
Tax Court of Canada JudgmentsIt was not because Agnico received the fair market value of the Convertible Debentures. [...] It relies on section 12.3 of the Indenture which deals with Conversion Procedures. [...] This was a decision dealing with convertible debentures in a commercial law context.
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2,239.
Beaulieu v. Canada (Attorney General) - 2006 FC 1308 - 2006-10-30
Federal Court Decisions(2) No collective agreement may deal with matters governed by the staffing program. [...] However, I have not been able to locate any decision dealing with the review recourse at issue here. [...] Procedural fairness requires that participants have a meaningful opportunity to present their case fully and fairly.
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2,240.
Gupta v. Canada - 2006 FC 1262 - 2006-10-24
Federal Court DecisionsA helpful summary of previous authorities dealing with the above regulation is offered in the decision by Justice Paul Rouleau in Gill, above. [...] [24] I will deal first with Ms. Gupta’s allegation of racial discrimination. [...] The Record clearly discloses that the Commission and the Board handled this issue of disclosure with fairness, integrity, and on the merits.
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2,241.
Jurchison v. The Queen - 1999-11-30
Tax Court of Canada JudgmentsThat motion was adjourned sine die, perhaps because of the obvious procedural problems in dealing with the matter that way. [...] It would impinge on the fairness of a trial to permit that evidence to be used, and, in particular, its use to sustain the penalties assessed would, I think, diminish the public perception of the fairness of the administration of justice. [...] However, it is an issue which must be dealt with in the context of the Charter motion, as it potentially affects the fairness of the trial.
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2,242.
Zrig v. Canada (Minister of Citizenship and Immigration) - 2003 FCA 178 - 2003-04-07
Federal Court of Appeal Decisions4. Was the appellant tried by an independent and impartial tribunal after a fair and just trial? [...] For the reasons that follow, it will not be necessary for me to deal with those questions. [...] First, it should be noted that the two paragraphs deal with the commission of serious crimes.
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2,243.
Mikisew Cree First Nation v. Canada (Minister of Canadian Heritage) - 2001 FCT 1426 - 2001-12-20
Federal Court DecisionsSecond, the honour of the Crown is always at stake in its dealing with Indian people. [...] That is, the honour of the Crown is at stake in dealings with aboriginal peoples. [...] However, by the Crown's own admission, there was no offer of fair compensation in the present case.
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2,244.
Qiu v. Canada (Citizenship and Immigration) - 2019 FC 389 - 2019-03-29
Federal Court DecisionsThe Applicants had a full and fair hearing before the RPD of their claim; no question has been raised about the fairness of the original hearing. [...] Justice Hughes did not deal with it, in part because it was not put in issue before him. [...] [66] In view of my finding on the question of res judicata, it is neither necessary nor appropriate to deal with the other issues raised by the Applicants.
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2,245.
Association of Justice Counsel v. Canada (Attorney General) - 2013 FC 806 - 2013-07-22
Federal Court DecisionsHowever, the arbitral award of October 23, 2009, does not specifically deal with standby duty in immigration such that the issue falls under the exercise of the employer’s management rights. [...] 5.02 The Employer will act reasonably, fairly and in good faith in administering this Agreement. [...] In such cases, is the employer acting in a reasonable and fair manner by not obtaining the individual consent of each legal officer concerned?
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2,246.
Pan-O-Lac Ltée v. The Queen - 2008 TCC 223 - 2008-06-09
Tax Court of Canada Judgments[3] At the beginning of the hearing, the Appellant acknowledged that the issue of non-arm's length dealing is not in dispute. [...] Both entities had the same directors, and the Appellant acknowledges that the Normick debentures had a fair market value of zero on December 11, 1992. [...] in 1992 was a transaction between parties who were not dealing with each other at arm's length, and, since the Appellant acquired them for $757,142 when their fair market value was nil, it is deemed to have acquired them for an amount equal to their fair market value, namely zero, in accordance with paragraph
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2,247.
Barnwell v. The Queen - 2015 TCC 98 - 2015-04-21
Tax Court of Canada Judgments[27] Mr. Austin testified that 10,000 copies of the magazine were produced in 2007 and that the magazine was shown at book fairs in Toronto and New York as well as at different real estate symposiums. [...] (ii) to a person with whom the taxpayer was dealing at arm’s length of any property that is [...] While evidence of intention may be used by the courts on occasion to clarify dealings, it is rarely determinative.
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2,248.
Global Communications Ltd. v. Canada - 1999-06-18
Federal Court of Appeal DecisionsFirst, Global failed to establish that the seismic data had a fair market value greater than the cash amount. [...] Moreover, the sale from Petroseis to Karon must be deemed to be a sale at fair market value, since the parties were clearly at arm"s length. [...] How, then, did the so-called experts arrive at a fair market value for the data of $15 to $19 million?
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2,249.
Marzen Artistic Aluminum Ltd. v. Canada - 2016 FCA 34 - 2016-01-29
Federal Court of Appeal DecisionsIdentifying the fair market value of a transaction between related corporations is the underlying principle in transfer pricing. [...] It entails a comparative exercise with what parties dealing at arm’s length would have considered. [...] 1.42 Ideally, in order to arrive at the most precise approximation of fair market value, the arm’s length principle should be applied on a transaction-by-transaction basis.
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2,250.
Thompson v. Canada (Citizenship and Immigration) - 2009 FC 867 - 2009-09-02
Federal Court Decisions[5] In the Applicant’s Memorandum of Points of Argument, the Applicant urges that the Respondents breached his constitutional right to be heard and communicated with in the official language of his choice, that being English, that he was denied procedural fairness in that he was not afforded the minimal right to have the [...] Thus, the only issue presented before the Court was denial of the Applicant’s right under the Canadian Charter of Rights and Freedoms to be communicated by with a government institution in the official language of his choice and his related rights to procedural fairness and natural and fundamental justice. [...] They also create rights for members of the public in Canada who deal with institutions of the Government of Canada to conduct those dealings, with certain limitations, in the official language of their choice and to receive communications from those institutions in the language of their choice.