11,312 result(s)
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2,426.
Singh v. The Queen - 2019 TCC 265 - 2019-11-26
Tax Court of Canada JudgmentsShe has both incurred debt and, at various times, felt she had the risk of incurring substantial debts as a result of her business dealings. [...] - The trustees shall not mortgage, transfer or otherwise deal with 8 Evergreen without obtaining written consent of Gurjit Singh and Santosh Singh. [...] The transferee will owe the lesser of: (a) the fair market value of the property transferred, or (b) the transferor’s debt.
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2,427.
Lancan Investments Inc. v. The Queen - 2015 TCC 27 - 2015-02-03
Tax Court of Canada Judgments(a) may prejudice or delay the fair hearing of the appeal; ... (c) is an abuse of the process of the Court; or [...] [7] I will consider the Motion to Strike and then deal with the Demand for Particulars and costs. [...] [19] Secondly, I wish to deal with the Respondent’s submission that the Appellant is really asking for evidence in support of the allegation.
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2,428.
Southwind v. Canada - 2019 FCA 171 - 2019-06-10
Federal Court of Appeal Decisions12. Canada failed to act in a prompt and effective manner to deal with compensation with the [Lac Seul First Nation] prior to the flooding and did not do so for many years after the flooding, despite being aware of the negative impact on the band members. [...] [86] I would add that Ontario’s approach to dealing with the HBC is in striking contrast to Canada’s posture towards the Lac Seul First Nation. [...] [106] In her reasons, Gleason J.A. deals mainly with two issues. First, commencing at paragraph 57, she discusses whether the trial Judge erred in refusing to grant compensation to the appellants because of Canada’s failure to negotiate a revenue-sharing agreement.
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2,429.
CIT Financial Ltd. v. Canada - 2004 FCA 201 - 2004-05-20
Federal Court of Appeal Decisions(a) where a taxpayer has acquired anything from a person with whom the taxpayer was not dealing at arm's length at an amount in excess of the fair market value thereof at the time the taxpayer so acquired it, the taxpayer shall be deemed to have acquired it at that fair market value; [...] The MACC report determined the fair market value of the software using the replacement cost method. [...] His reasoning in arriving at fair market value based on the replacement cost method is sound.
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2,430.
Nome v. Canada (Attorney General) - 2021 FC 1264 - 2021-11-18
Federal Court DecisionsIt was determined that for the offence in question “there would be no video that would be relevant to the Disciplinary Offence CCRA 40(i) “is in possession of, or deals in, contraband”. [...] 3. There is an overall duty to act fairly by ensuring that the inquiry is carried out in a fair manner and with due regard to natural justice. [...] [63] It was determined by the SDHA that for the offence in question “there would be no video that would be relevant to the Disciplinary Offence CCRA 40(i) “is in possession of, or deals in, contraband”.
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2,431.
Sira Enterprises Ltd. v. The Queen - 2000-11-22
Tax Court of Canada JudgmentsI am always dealing with costs. I have complete records.” For such purposes he concluded that the unit cost was $36,525 to which he added GST of $2,573 per unit for a total of $39,098, for capitalization purposes. [...] He pointed out that the Court must conclude what the fair market value was. [...] He said that he went back six years on the books of A.V. and concluded that if Sira had been dealing with A.V. at arm’s length there would have been an additional $65,236 that could have been charged.
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2,432.
Stinson v. The Queen - 2013 TCC 22 - 2013-01-18
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 [...] including, for the purpose of paragraph 39(1)(c), a corporation that was at any time in the 12 months preceding that time a small business corporation, and, for the purpose of this definition, the fair market value of a net income stabilization account shall be deemed to be nil;
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2,433.
Diaz Ordaz Castillo v. Canada (Citizenship and Immigration) - 2009 FC 1227 - 2009-12-01
Federal Court DecisionsThe Board concluded that the process of accepting and considering the application for reinstatement was fair. [...] However, the Board’s reasons deal only with the “interests of justice” that militate against reinstatement, not those that favour it. [...] 53 (3) La Section accueille la demande soit sur preuve du manquement à un principe de justice naturelle, soit s’il est par ailleurs dans l’intérêt de la justice de le faire
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2,434.
Hua v. Canada (Minister of Citizenship and Immigration) - 2000-10-06
Federal Court DecisionsThe standard of review in Lim, supra, was adopted solely in the context of a finding of fact and does not bind this Court when dealing with questions of mixed fact and law. [...] That the visa officer is determining the rights of the applicants as opposed to dealing with a polycentric issue also favours deference being shown by this Court. [...] They can obtain information in any way they think best, always giving a fair opportunity to those who are parties in the controversy for correcting or contradicting any relevant statement prejudicial to their view.
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2,435.
Ondrey v. Canada - 1997-11-24
Federal Court Decisions[4] Both parties agree the property was sold for fair market value in an arms length transaction by Agreement of Purchase and Sale dated April 5th, 1973 for $1,617,156.90 or approximately $18,000 per acre. [...] However, I have no evidence that would give me any basis for any increase in the fair market value on April 5, 1973 over $18,000 to account for agent's commission. [...] I have no evidence that would provide a basis for estimating what lower price the vendor might have been willing to accept for an all cash deal if indeed, all cash deals were the norm.
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2,436.
Portillo Romero v. Canada (Citizenship and Immigration) - 2011 FC 1452 - 2011-12-12
Federal Court DecisionsShe did not make a refugee claim until 2010 because she was not directly involved in her sons’ dealings. [...] The RPD did not Breach the Applicant’s Right to Procedural Fairness • [76] The RPD did not breach the Applicant’s right to procedural fairness. [...] • [100] Those portions of the Decision dealing with inconsistencies regarding the death threat are at paragraphs 32 to 42:
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2,437.
El-Helou v. Canada (Courts Administration Service) - 2015 FC 685 - 2015-05-29
Federal Court Decisions[11] From September 2008 to September 2009, Mr. Power was also Senior Officer for CAS, and thus responsible for dealing with disclosures of wrongdoing made by CAS employees. [...] (2) Did the Commissioner arrive at his decision in breach of the rules of procedural fairness? [...] [57] On the procedural fairness issue, the Respondents submit that the investigator fulfilled her duty of procedural fairness to an extent even higher than what Mr. El-Helou was entitled to.
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2,438.
Lam v. Law Society of Ontario - 2024 FC 265 - 2024-02-16
Federal Court DecisionsThe 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. [...] 4. These are just a few typical issues that need to be resolved immediately before there is a fair trial.
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2,439.
Al-Hafidhi v. Canada (Citizenship and Immigration) - 2018 FC 315 - 2018-03-20
Federal Court Decisions• (a)Did the RAD breach the duty of procedural fairness by failing to put new credibility concerns to the Applicants in order to provide them an opportunity to respond? [...] [23] The first issue is a matter of procedural fairness in that it concerns an alleged failure to provide an opportunity to respond. [...] The RAD does not need to give notice when it deals with the same issues as those already before it.
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2,440.
Gomez v. Canada (Citizenship and Immigration) - 2010 FC 375 - 2010-04-08
Federal Court Decisions[10] The Board found that it was not unreasonable that the police did not conduct an investigation when the applicant reported to them Ignacio’s dealings with false identification. [...] [23] The respondent submits that procedural fairness issues have been raised too late in this proceeding. [...] Consequently, I will not deal with the issue. I might add that had I dealt with the issue, I am not of the opinion that there was any breach of the duty of procedural fairness based on the facts of this case.
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2,441.
Igbinosa v. Canada (Public Safety and Emergency Preparedness) - 2008 FC 1372 - 2008-12-16
Federal Court Decisions• At an admissibility hearing and/or a detention review, Minister’s counsels have an obligation to set all the relevant evidence fairly before the member of the Immigration Division. . . . [...] [46] Failure to observe the rules of natural justice or procedural fairness cannot be presumed (Singh, above, at paragraph 14). [...] Firstly, I’ll deal with those. Throughout the hearing there were some procedural issues that were raised by your counsel.
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2,442.
Dean v. Canada (Office of the Commissioner of Review Tribunals) - 2007 FC 722 - 2007-07-06
Federal Court DecisionsThe report noted that the applicant was “fairly disabled” and not ready to move into the workforce. [...] [29] The following portion of the Review Tribunal’s decision deals with the application of the test for new facts in this case: [...] The applicant submitted that the Review Tribunal did not specifically mention or deal with the reports of Dr. Stechey.
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2,443.
Mymryk v. Canada (Attorney General) - 2007 FC 32 - 2007-01-19
Federal Court DecisionsCD 566-11 deals with the protocol to follow during urinalysis testing in the community. [...] However, it is not necessary to apply the pragmatic and functional analysis (see Dr. Q, above), as some of the issues do not deal with the CSC’s decision. [...] (b) failed to observe a principle of natural justice, procedural fairness or other procedure that it was required by law to observe;
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2,444.
Wu v. Canada (Minister of Citizenship and Immigration) - 2004 FC 345 - 2004-03-08
Federal Court DecisionsI deal with these in turn: 1. the applicable legislation; 2. an application by the respondent for certain information to be retained in confidence and not disclosed to the applicant, pursuant to s-s. 87(1) of the Immigration and Refugee Protection Act, S.C. 2001, c. 27 ("IRPA"); [...] Issues of Procedural Fairness [22] Two aspects of procedural fairness are here raised on behalf of the applicant, the fairness of the assessments made concerning Mr. Wu's background and his alleged association with organizations or individuals involved in criminal activities, and the fairness of considering the undisclosed [...] Further, it is urged that there was unfairness as a result of the delay in dealing with Mr. Wu's application.
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2,445.
Perlmutter v. The Queen - 2002-10-09
Tax Court of Canada JudgmentsThe deal was the 150; they would get that information forthwith, and we would have to pay the 150 - it was 150, no more than 150 - within 30 days. [...] He at that point retained an accountant, a Mr. Steve Saslov, to deal with Revenue Canada to resolve these amounts, and he expressly indicated he didn't want me involved in that. [...] [44] Finally, it is equally clear that this Court has no power to review fairness decisions made by the Minister under subsection 220(3.1) of the Act.
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2,446.
Gosse v. The Queen - 2001-11-08
Tax Court of Canada JudgmentsIt is fair to say that Careen went to great lengths to attempt to apportion as much of the interest as an expense deductible to the Appellant as possible. [...] [19] In dealing with the imposition of penalties, Strayer J. in Lucien Venne v. The Queen,[15] made the following observation: [...] Subsequently, because of a falling out with the franchisor, the Appellant incorporated Global Stationery Limited for, as his witness Millard observed "the sole purpose of avoiding paying franchise fees to an American company who was not living up to its end of the deal".
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2,447.
Davitt v. The Queen - 2001-05-31
Tax Court of Canada Judgments(a) may prejudice or delay the fair hearing of the action, (b) is scandalous, frivolous or vexatious, or [...] [27] Paragraphs 114 to 134 deal with the Canada Pension Plan ("CPP"). [...] [31] Paragraphs 135 to 160 deal with Employment Insurance premiums. The essence of the argument put forward in these paragraphs is set out in paragraphs 144 and 145 which read
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2,448.
Hardtke v. The Queen - 2015 TCC 135 - 2015-06-03
Tax Court of Canada JudgmentsHe concluded that the fair market value in the appraisal was too low. [...] (c) a person with whom the person was not dealing at arm’s length, the following rules apply: [...] c) The transferor and transferee must not have been dealing at arm’s length;
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2,449.
LF Centennial Pte. Ltd. v. TRLU7228664 et Al (Containers) - 2015 FC 214 - 2015-02-19
Federal Court DecisionsIn Holt, this Court was faced with a bankruptcy proceeding, which is intended to facilitate the distribution of a debtor’s property to its creditors in a manner that is fair to the debtor’s stakeholders. [...] however, does not affect secured creditors, and pursuant to section 69.3(2) “the bankruptcy of a debtor does not prevent a secured creditor from realizing or otherwise dealing with his or her security in the same manner as he or she would have been entitled to realize or deal with it if this section had not been passed”. [...] It would be an impermissible, unwarranted and unconstitutional extension of this Court’s jurisdiction over maritime and admiralty law to deal with such a matter.
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2,450.
OnLine Finance & Leasing Corporation v. The Queen - 2010 TCC 117 - 2010-03-02
Tax Court of Canada Judgments(a) Does the Court have to deal with a parol evidence objection at the time the objection is raised or may the Court hear it first and then deal with it at a later time or in the reasons for judgment? [...] (b) If the Court must deal with the objection at the time it is raised, are the written agreements between the Appellant and MFA ambiguous? [...] If any prejudice could be claimed, I believe the Appellant was fairly permitted time to respond in writing when I delayed the hearing of the appeals.