11,312 result(s)
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2,276.
Holzhey v. The Queen - 2007 TCC 247 - 2006-08-25
Tax Court of Canada Judgments[1] The Appellant ceased to be a resident of Canada on November 30, 2000 and was therefore deemed by paragraph 128.1(4)(b) of the Income Tax Act, R.S.C. 1985, c.1 (5th Supp.) the (“Act”) to have disposed of each property he owned at that time for proceeds equal to their fair market value[1]. [...] [2] This appeal deals with the tax consequences of the deemed disposition of the Appellant’s right to receive the accrued interest on the loan. [...] The Court determined that any interest deduction to which a taxpayer might be entitled formed part of the computation of income made under paragraph 114(a) using Division B of the Act. Division B includes subsection 20(1)(c) which deals with the deduction of interest.
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2,277.
Davoudifar v. Canada (Minister of Citizenship and Immigration) - 2006 FC 316 - 2006-03-10
Federal Court Decisions1. Did the Officer breach procedural fairness and the rules of natural justice by not taking into consideration the age of the Applicant and her spouse? [...] There would be a great deal of upheaval and distress from losing other important relationships and the established occupational and social ties she has established here in the past 7 years. [...] There would be "a great deal of upheaval and distress from losing other important relationships and the established occupational and social ties .... .
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2,278.
Day v. Canada (Attorney General) - 2004 FC 1674 - 2004-11-29
Federal Court DecisionsThe decision deals with, among other things, issues of sexual harassment while Ms Day was employed by the Department of National Defence in 1994 and 1995. [...] Ms Day took the position that the selection of a proper defendant was not a problem with which she had to deal. [...] 24. Even taking a fairly liberal approach to Baroud and various related cases, justification for the delay is very weak.
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2,279.
Canada (Minister of Human Resources Development) v. Tucker - 2002 FCT 492 - 2002-04-30
Federal Court Decisions[16] The applicant submits that section 32 deals with the issue of a total or partial loss of a benefit as a result of an administrative error. [...] [33] My review of the legislation leads me to the conclusion that section 32 of the Old Age Security Act, supra deals with erroneous advice or administrative error that results in a person not receiving as much benefit that the person was entitled to receive. [...] [34] The situation in the present case deals with the respondent receiving a greater benefit than she was entitled to receive because of the erroneous advice being given or the administrative error being made.
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2,280.
Thamotharampillai v. Canada (Minister of Citizenship and Immigration) - 2001 FCT 370 - 2001-04-20
Federal Court DecisionsThe principles of fundamental justice require a fair assessment of risk and doubts going to credibility entitle the applicant to an oral hearing. [...] In Lyons[13], the Supreme Court of Canada held that section 7 entitles a person to a fair hearing, not to the most favourable procedures that could be imagined. [...] These new facts may not have been examined in the particular way he would have liked them to be, but fundamental justice does not mandate a particular method of dealing with legal or factual issues.
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2,281.
Haynes v. Canada (Attorney General) - 2020 FC 536 - 2020-04-20
Federal Court DecisionsDid the Investigator breach the Applicant’s right to procedural fairness? [...] However, Claim C also raised a new matter dealing with a staff meeting at which new hiring was discussed. [...] [86] Claims C, D and E deal with workload, and I considered them above.
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2,282.
Downer v. Canada (Immigration, Refugees and Citizenship) - 2018 FC 45 - 2018-01-17
Federal Court DecisionsIn my view, this was not reasonable and the result is a continuing lack of procedural fairness in assessing this claim. [...] The RAD did not need to accept this evidence, but it was unreasonable to exclude it as irrelevant and based entirely upon the Applicant’s own account, and not deal with it. [...] [68] The RAD placed a great deal of emphasis on the central incident in the Applicant’s claim:
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2,283.
G.M. v. Canada (Citizenship and Immigration) - 2013 FC 710 - 2013-06-26
Federal Court Decisions[4] The Applicant’s wife garnered a great deal of notoriety due to her work in investigating crimes against Romani and her political activism. [...] 1. Did the Officer’s failure to conduct an oral hearing breach the Applicant’s right to procedural fairness? [...] The decision-maker has either complied with the content of the duty of fairness appropriate for the particular circumstances, or has breached this duty.”
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2,284.
Evans v. The Queen - 2005 TCC 684 - 2005-11-28
Tax Court of Canada Judgmentssection 74.5 - exclusion of attribution rules where fair market value [...] [21] Paragraphs 27 to 35 of the Canada Trustco judgment deal with the question whether a transaction is an avoidance transaction. [...] section 74.5 - exclusion of attribution rules where fair market value
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2,285.
Kaur v. Canada (Citizenship and Immigration) - 2023 FC 1470 - 2023-11-02
Federal Court DecisionsAccording to the Global Case Management System (“GCMS”) notes produced in the Certified Tribunal Record, the Officer concluded, after reviewing the file, that the Applicant’s marriage was not genuine and that it “would seem more likely that the marriage and relationship is a business deal rather than a genuine and ongoing [...] [5] The Applicant now argues that the decision was made in breach of her fight to procedural fairness since she was not told of the concerns of the first officer about her marriage and she did not receive a procedural fairness letter. [...] [7] Any issue of procedural fairness is reviewable on the standard of correctness; see the decision in Canada (Citizenship and Immigration) v. Khosa, [2009] 1 S.C.R. 339 (S.C.C.).
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2,286.
Girouard v. Canadian Judicial Council - 2015 FC 307 - 2015-03-11
Federal Court DecisionsTHE REVIEW PANEL CONSTITUTED UNDER THE PROCEDURES FOR DEALING WITH COMPLAINTS MADE TO THE CANADIAN JUDICIAL COUNCIL ABOUT FEDERALLY APPOINTED JUDGES [...] A fair distance must necessarily be kept. Here is, essentially, what Stratas J. reminds us of at paragraph 16 of Quadrini, above: [...] The applicant alleges that this creates a situation of irremediable lack of procedural fairness.
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2,287.
Willow Hollow Game Ranch Ltd. v. Canada (Agriculture and Agri-Food) - 2016 FC 343 - 2016-03-22
Federal Court DecisionsA Up. I did a deal myself personally to buy out my partners two years ago. [...] You would think dealing with this, you should be dealing with people who are versed in the industry. [...] If you have a business that has various commodities that you deal with and sell - -
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2,288.
Oleynik v. Canada (Attorney General) - 2020 FCA 5 - 2020-01-10
Federal Court of Appeal Decisions[36] In his appeal to this Court, Dr. Oleynik focuses on two issues: conflict of interest relating to the roles of Dr. McQuillan and Dr. Verbeke, and SSHRC’s failure, in dealing with his application, to proceed in accordance with his reasonable expectations as to the procedure it would follow. [...] [43] In considering this question, I will deal only with the claims that Dr. Oleynik continues to pursue in this Court. [...] “It is impossible to have a fair hearing or to have procedural fairness if a reasonable apprehension of bias has been established”: Guy Régimbald, Canadian Administrative Law, 2nd ed.
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2,289.
Li v. Canada (Public Safety and Emergency Preparedness) - 2017 FC 1151 - 2017-12-14
Federal Court Decisionsa) directement ou indirectement, faire une présentation erronée sur un fait important quant à un objet pertinent, ou une réticence sur ce fait, ce qui entraîne ou risque d’entraîner une erreur dans l’application de la présente loi; [...] The provision deals with misrepresentations made by both permanent residents and foreign nationals. [...] 24. Section 74(d) of the Immigration and Refugee Protection Act, and Rule 18 of the Federal Courts Citizenship, Immigration and Refugee Protection Rules deal with the issue of certified questions.
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2,290.
Canada v. Colitto - 2020 FCA 70 - 2020-04-02
Federal Court of Appeal DecisionsThe fair market value of the 50% interest was $187,500. The fair market value of the consideration given to him by his wife was two dollars. [...] [30] Before concluding, it is prudent to deal with the Tax Court’s reliance on the decision of this Court in McKinnon. [...] (c) a person with whom the person was not dealing at arm’s length, c) une personne avec laquelle elle avait un lien de dépendance,
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2,291.
Santos v. Canada (Minister of Citizenship and Immigration) - 2006 FC 1476 - 2006-12-12
Federal Court Decisions2. Did the Board breach the duty of procedural fairness by providing an inadequate record of the hearing? [...] He said “I don’t want to go on telling these things to other people.” And clearly this person, like a psychological report says, he’s got a great deal of shame about this. [...] He went to seek help and the people there told him look, we don’t deal with this type of stuff.
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2,292.
Groscki v. The Queen - 2017 TCC 249 - 2017-12-11
Tax Court of Canada Judgments[5] The Court shall first deal with the reassessment concerning the accountancy business. [...] Helpfully, it deals with the predecessor section to section 159, section 52. [...] They do not preclude EMI Corp from dealing directly with Chinese sellers.
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2,293.
Canada (Attorney General) v. Assh - 2006 FCA 358 - 2006-11-03
Federal Court of Appeal DecisionsCourts do not defer to tribunals on questions of procedural fairness. [...] [54] I shall deal with a number of discrete interpretative issues under this broad umbrella; all are subject to review for correctness. [...] The likelihood is that the respondent treated Mrs. Orn with kindness, respect and consideration throughout their dealings.
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2,294.
Côté v. The Queen - 1998-11-20
Tax Court of Canada Judgments[8] Mr. Côté added that Ms. Tremblay handled dealings with Mr. Levert. [...] Mr. Levert added that he travelled a great deal to galleries, mainly in Quebec, to learn about paintings. [...] The statute does not define the expression "fair market value" . . . .
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2,295.
Ilemori v. Canada (Citizenship and Immigration) - 2018 FC 120 - 2018-02-05
Federal Court DecisionsIn all, he recounted 12 steps they had taken with UK authorities and 3 with the Nigerian authorities before CBSA asked that they leave it to deal with the Nigerians. [...] The principles of natural justice and procedural fairness require an individual to know the case against them so they can answer to your concerns. [...] [33] I note that this guideline is published by the Respondent and deals with an application for permanent residence after a positive stage one determination.
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2,296.
Ebadi v. Canada - 2024 FCA 39 - 2024-03-06
Federal Court of Appeal Decisions[13] The decision whether to hear a constitutional challenge for the first time on appeal is discretionary, albeit one governed by specific considerations including the state of the record, fairness to all parties, the importance of having the issue resolved, the issue’s suitability for decision, and more broadly, the fair [...] [76] The purpose of having a fair and credible resolution of workplace disputes would be satisfied if an aggrieved employee has a forum in which a particular dispute may be resolved. [...] This list is not intended to be exhaustive; it deals only with matters arising in the present litigation.
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2,297.
Reid v. Canada - 2005 FC 158 - 2005-02-01
Federal Court DecisionsPart I deals with pension or superannuation, Part II establishes the SDBP applicable to employees in the Public Service (active participants) as well as retired Public Service employees who have elected to continue to participate in the plan (elective participants) and Part III deals with other supplementary benefits. [...] The Court cannot therefore use the case law dealing with the notion of salary as defined in Part I of the PSSA. [...] At the same time, it deleted the provisions dealing with salary of active and elective participants from the Canadian Armed Forces transferring them in an amended version in the new Part II of the CFSA.
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2,298.
Wetzel v. The Queen - 2004 TCC 767 - 2004-11-29
Tax Court of Canada JudgmentsHe was aware of the fact that the persons with whom he was dealing did not have the final say. [...] Between 1986 and 1993 there were adjustments made under the Fairness Package. [...] In hearing an appeal under this provision, the Court is not bound by any legal or technical rules of evidence in conducting a hearing for the purposes of the Act, and can deal with it as informally and expeditiously as the circumstances and the consideration of fairness permit.
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2,299.
Cold Lake First Nations v. Canada (Attorney General) - 2024 FC 925 - 2024-06-19
Federal Court Decisionsc. full and fair consideration by the party obliged to consult of any views presented; [...] It is true that agreements intended to settle Indigenous claims must be given a generous interpretation consistent with the Crown’s “obligations of honourable conduct, reconciliation and fair dealing”: Long Plain, at paragraphs 117–120. [...] As I mentioned above, this must be done on the basis of a fairly narrow evidentiary record.
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2,300.
Ji v. Canada (Citizenship and Immigration) - 2022 FC 1210 - 2022-08-18
Federal Court Decisions[12] Between the February 2020 referral and the June 2021 admissibility hearing, IRCC sent Mr. Ji a procedural fairness letter relating to his study permit renewal application. [...] The officer referred to the charge, noted the lack of response to the procedural fairness letter, and stated they were not satisfied Mr. Ji was criminally admissible to Canada. [...] Mr Ji’s misrepresentation could have stopped an officer dealing with his application from looking into the disposition of his criminal charge.