11,312 result(s)
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2,301.
McKellar v. The Queen - 2007 TCC 266 - 2007-03-12
Tax Court of Canada JudgmentsHe did provide some tax advice when dealing with the issue of buying or selling shares or assets and he did provide some tax information when doing estate planning but he usually referred the client to a tax specialist whether it be legal or accounting. [...] He thought it was a fair price for him to pay for the units, it was a fair price given the risk involved and the prospect for profit. [...] He testified it would have been fair and reasonable for the partners to rely upon his statement of losses that he had prepared.
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2,302.
Herrera v. Canada (Minister of Citizenship and Immigration) - 2005 FC 1233 - 2005-09-13
Federal Court Decisions1) The Board's findings on credibility are owed a great deal of deference. [...] Would he think that it is more likely than not that [the decision-maker], whether consciously or unconsciously, would not decide fairly. [...] I think it is fair to say that to meet this level of certainty is very difficult, if not impossible.
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2,303.
Obadia v. The Queen - 1998-04-16
Tax Court of Canada Judgments(c) the Appellant and Robert Obadia are not dealing at arm's length; [...] (d) at the time of transfer, the fair market value of the Shares was as follows: [...] (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 that time of the consideration given for the property, and
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2,304.
SRI Homes Inc. v. The Queen - 2014 TCC 180 - 2014-06-05
Tax Court of Canada Judgments[15] There was evidence from both Mr. Holterhus and Mr. Adria that, sometime between the initial $15M offer and the ultimate $10M deal, there were preliminary negotiations that lowered the purchase price from $15M to approximately $14M. They testified that NorTerra and R&M agreed that the fair market value of the Park [...] The Respondent presented no evidence regarding the fair market values of the shareholder loans, choosing instead to rely on its assumption of fact that their fair market values were equal to their book values. [...] I do not need to reach an exact determination of the fair market value of the loans.
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2,305.
Rizk Hassaballa v. Canada (Citizenship and Immigration) - 2007 FC 489 - 2007-05-04
Federal Court DecisionsThe applicant maintains that there is a whole body of case law dealing with this issue that should have been mentioned by the PRRA officer to support her conclusion that the discrimination against Coptic Christians in Egypt did not amount to persecution. [...] Indeed, she should have known, in light of her experience dealing with such cases, that the PRRA officer would rely on these updated documents. [...] The same cases confirm that whether there has been a denial of fairness in this respect is a matter for the application judge to decide.
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2,306.
Morneau v. The Queen - 1998-08-11
Tax Court of Canada Judgments[22] Using the depreciated replacement cost approach and an analysis of sales of comparable residences, Mr. Ouellet set the fair market value of the residence at the time of the sale at $85,000. [...] He thus concluded that the fair market value was $85,000. [28] Counsel for the respondent argued that the appellant’s expert witness, Mr. Egan, simply concluded that the transaction at $150,000 was reasonable without attempting in any way to determine the fair market value of the property for residential purposes, which [...] [47] While the determination of fair market value presupposes a transaction between people who are dealing with each other at arm's length, I agree with the view that this question must be answered by looking at the particular circumstances of a given case, and not by reference to the presumption stated in s. 251(1)(a) of
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2,307.
Stonechild v. Canada - 2022 FC 914 - 2022-06-17
Federal Court Decisions(i) would fairly and adequately represent the interests of the class, [...] (i) first, whether the class proceeding would be a fair, efficient and manageable method of advancing the claim; and [...] In terms of fairness based on the pleadings in this Stonechild proceeding, Canada is in a better position to deal with provincial witnesses (to the extent necessary) than these Plaintiffs.
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2,308.
Obazughanmwen v. Canada (Public Safety and Emergency Preparedness) - 2021 FC 683 - 2021-06-29
Federal Court Decisions[13] The Procedural Fairness Letters gave the Applicant the opportunity to make written submissions “providing reasons why a removal order should not be sought. [...] There were other grounds raised, which I will deal with in these Reasons. [...] No one can “expect a court to deal with [a Charter issue where there is]...a factual void”.
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2,309.
Squamish First Nation v. Canada (Fisheries and Oceans) - 2019 FCA 216 - 2019-08-08
Federal Court of Appeal Decisions[13] Finally, the Federal Court found that there were “no breaches of procedural fairness in this process.” (reasons, paragraph 114). [...] The duties of consultation and, if required, accommodation form part of the process of reconciliation and fair dealing (Haida Nation, paragraph 32). [...] [81] As this is sufficient to dispose of this appeal I do not intend to deal with Squamish’s additional argument that the Federal Court erred in finding that Squamish’s right to procedural fairness was not breached beyond stating that Squamish’s arguments on this point are properly characterized as substantive challenges to
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2,310.
Kim v. Canada (Attorney General) - 2014 FC 369 - 2014-04-17
Federal Court DecisionsTherefore, these reasons will not deal with file T‑606-13 and the applicant’s application for judicial review of the first and second decisions will be dismissed without costs. [...] (b) failed to observe a principle of natural justice, procedural fairness or other procedure that it was required by law to observe; [...] (4) La Commission n’est pas tenue de prendre en compte plus d’une personne pour faire une nomination fondée sur le mérite.
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2,311.
Kelly v. Canada - 2013 FCA 171 - 2013-06-26
Federal Court of Appeal Decisions● Section 87 is not about “remedy[ing] the economically disadvantaged position of Indians” by allowing them to “acquire, hold, and deal with property in the commercial mainstream on different terms than their fellow citizens”: Bastien, at paragraph 23, citing Mitchell, at pages 131. [...] [59] It is fair to say from this passage that “commercial mainstream,” construed in the way the Tax Court did, loomed large in its analysis and overall conclusion. [...] [71] Finally, we are dealing with the application of section 87, a section of great importance to aboriginal peoples.
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2,312.
Taseko Mines Limited v. Canada (Environment) - 2019 FCA 320 - 2019-12-18
Federal Court of Appeal DecisionsConcerning the constitutional question, the Federal Court held that it was not necessary to deal with it here (ibid., at para. 143). [...] The appellant argues that, contrary to the judge’s determinations in this regard, a great deal of the TNG’s written submissions were “new” vis-à-vis the Final Report. [...] [94] In light of the low threshold of procedural fairness owed by the GIC to the appellant, I have no doubt that the process at that level was entirely fair.
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2,313.
Ayele v. Canada (Citizenship and Immigration) - 2007 FC 126 - 2007-02-07
Federal Court Decisions[4] The duty of fairness requires that a party to a proceeding should have the opportunity to present his or her case fully and fairly. [...] d) le fait qu'elle veut faire comparaître le témoin par vidéoconférence ou par téléphone, le cas échéant; [...] [10] Second, the withholding of relief in the face of a breach of procedural fairness is exceptional.
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2,314.
Mathew v. The Queen - 2002-05-03
Tax Court of Canada JudgmentsFair Market Value 99 Rideau $2,000,000 Shurguard Oakville 1,170,000 [...] Indeed, the deal almost fell apart at the end of May, as OSFC did not agree with the deal as a whole. [...] It is true, as the Tax Court Judge pointed out, that Standard's business included dealing with its mortgages and in cases of default, dealing with the mortgaged properties as well.
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2,315.
Petit c. La Reine - 2003 TCC 713 - 2003-10-03
Tax Court of Canada Judgments(B) a person with whom the promoter does not deal at arm's length, or [...] (d) that is owed to a promoter, or a person with whom the promoter does not deal at arm's length, by the purchaser or a person with whom the purchaser does not deal at arm's length in respect of the acquisition of an interest in the tax shelter, [...] At that time, CCRA proposed waiving a portion of the interest on the new assessment pursuant to fairness provisions once all recourse to appeal had been exhausted.
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2,316.
ADIR v. Apotex Inc. - 2015 FC 721 - 2015-06-18
Federal Court DecisionsThey cite passages from cases dealing with damages and tort to emphasize the role of the trial judge in dealing with hypothetical questions. [...] However, in all fairness, on cross-examination, Mr. Hamilton attempted to verify in his record but was told not to worry about it. [...] In my view, it is fair and equitable to apply, before November 2011, the prime plus 0.5% interest rate, and to apply the prime plus 1% interest thereafter.
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2,317.
Bellosillo v. Canada - 2024 FC 1239 - 2024-08-08
Federal Court Decisions(d) may prejudice or delay the fair trial of the action, (e) constitutes a departure from a previous pleading, or [...] The reason for this is simple – it is not fair to a defendant to have to respond to claims that are not explained in sufficient detail for them to understand what the claim is based on, or to have to deal with claims based on unsupported assumptions or speculation. [...] Neither is it fair to the Court that will have to ensure that the hearing is done in a fair and efficient manner.
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2,318.
Mayrand v. Canada (Revenue Agency) - 2011 FC 159 - 2011-02-10
Federal Court Decisions(2) No collective agreement may deal with matters governed by the staffing program. [...] [25] The applicant submits that the lengthiness of the selection, feedback and review process was unreasonable and that this had resulted in a breach of procedural fairness. [...] [28] Furthermore, according to the respondent, this manner of proceeding respects the criteria of transparency, fairness and competency.
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2,319.
Oliveros Rubiano v. Canada (Citizenship and Immigration) - 2011 FC 106 - 2011-02-02
Federal Court Decisions[28] The applicant submits that the decision not to hold an oral hearing is one of procedural fairness. [...] [30] I wish to first deal with Issue 4. [31] Issue 4 Did the officer apply the wrong test in assessing the availability of state protection? [...] [41] Because of my finding on this issue, I need not deal with the other issues.
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2,320.
Vicrossano Inc. v. Canada (Attorney General) - 2002 FCT 1999 - 2002-11-19
Federal Court Decisionsb) Natural Justice and Procedural Fairness [15] Counsel for the applicant urged that promissory estoppel should work against the Minister, that the decision under review flew in the face of the applicant's legitimate expectations and that the applicant's President was not afforded the rights to which she was entitled under [...] The evidence goes well beyond what is necessary to trigger procedural fairness or the doctrine of legitimate expectations. [...] Lee v. Workmen's Compensation Board ... dealing with mandamus but equally applicable to certiorari:
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2,321.
F. Von Langsdorff Licensing Ltd. v. S.F. Concrete Technology, Inc. - 1999-04-08
Federal Court Decisions[19] Before proceeding to the main issues raised, I should deal first with two points raised by the defendant that I consider to be peripheral in this dispute. [...] [24] I shall deal first with two issues that will assist in defining the scope of the relevant inquiry. [...] [46] In my view, therefore, the defendant has discharged the onus of satisfying me that there are no factual issues that require a trial for their fair resolution.
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2,322.
Olifant v. Canada (Citizenship and Immigration) - 2022 FC 947 - 2022-06-23
Federal Court DecisionsOn issues of procedural fairness, the standard of review is correctness. [...] [17] The issue of self-represented litigants in immigration proceedings is the subject of a great deal of jurisprudence. [...] [19] With that being said, I am of the view that the Applicant’s procedural fairness – his right to a fair hearing – was breached in the specific circumstances of the instant case.
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2,323.
Sharma v. Canada (Public Safety and Emergency Preparedness) - 2016 FCA 319 - 2016-12-17
Federal Court of Appeal Decisions[21] It is trite that the scope of the duty of fairness in any given circumstances is variable and contextual. [...] Indeed, this Court cautioned in Cha that it was only dealing with foreign nationals, and that different considerations may apply to permanent residents. [...] As a result, I am prepared to accept that this factor favours a heightened level of procedural fairness.
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2,324.
Pearce v. Canada (National Parole Board) - 2012 FC 923 - 2012-07-20
Federal Court Decisionsc. Did the Board breach its duty of procedural fairness to the applicant? [...] After reviewing a number of cases dealing with the notion of "accruing rights", Cameron J.A. wrote in Scott v. College of Physicians and Surgeons: [...] It conveys information about the looming deadline but offers no assurance that the Board would deal with the matter on that date.
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2,325.
Waterman v. Canada (Attorney General) - 2009 FC 844 - 2009-08-26
Federal Court Decisions(a) The Board will consider only those licensing appeals which deal with policies for vessels less than 19.7m (65') LOA. [...] Pour ce faire: (i) le Président avise l'administrateur des préoccupations de l'Office; [...] Administrative boards that are primarily adjudicative in their functions will be expected to comply with a higher standard than those dealing with policy issues and whose members are elected.