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FCTD

Eclipse International Fashions Canada Inc. v. The Jean Shop Limited, 2007 FC 437

The Court considers that there is a sufficient connection between the primary cause of action and the cause of action of the counterclaim to maintain this counterclaim against Eclipse Canada and Trio Selection Inc. [14]            However, with regard to the directors of these two corporations, Eclipse Canada and Trio Selection Inc., namely the six (6) individuals who also appear in the style of cause as defendants by counterclaim, the situation warrants, as mentioned earlier, that the Court intervene. [15]            I think that to assess the situation, it is necessary to apply, mutatis mutandis, the principles referred to by this Court when a party seeks to implicate the personal liability of corporate officers in an intellectual property matter. [16]            In Dolomite Svenska Aktiebolag v. ...
FCTD

Nesathurai v. Canada (National Revenue), 2008 FC 177

Furthermore, there is sufficient connection between the Applicants (particularly Nesathurai) and Welton Parent Inc. to make them privies. ...
FCTD

2750-4711 Québec inc. v. Canada (Attorney General), 2016 FC 579

Beaucage did not make the connection between Mr. Beauchamp’s illness and the instructions given to his accountants. ...
FCTD

Cerisier v. Canada (Citizenship and Immigration), 2016 FC 1315

In this respect, the RPD’s decision appears, in this case, to be the result of reasonable inferences and thus satisfies the standard of reasonableness. [13]            The applicant also criticized the RPD for having breached the rules of procedural fairness by failing to provide advance notice of its intention to use its specialized knowledge in connection with the medical certificate that she submitted as evidence. ...
SCC

Minister of National Revenue v. Armstrong, [1956] SCR 446

In my view there is not, and in that connection it is useful to refer to the statement of Viscount Simonds in Kirkness v. ...
SCC

Minister of National Revenue v. Edgeley Farms Limited, [1969] SCR 603

., in connection with the development of the property; (b) to purchase the property at any time up until 31 December, 1967, for $875,000; (c) to renew the option to purchase for a further eight years provided he arranged for the respondent a new first mortgage for at least $300,000 bearing interest at 7 per cent per annum; (d) to exercise the option to purchase from time to time with regard to various parcels of not less than 10 acres, on the basis of paying $2,500 per acre and the rent under the lease being reduced by $150.00 for each acre purchase. ...
SCC

Restaurant Le Clémenceau Inc. v. Drouin, [1987] 1 SCR 706

Paroian, [1980] C.T.C. 131, at p. 138, Morden J.A. of the Ontario Court of Appeal states the same rule in connection with the federal Income Tax Act  : The function of the judge is the most important safeguard. ...
FCA

Autobus Thomas Inc. v. Canada, docket A-606-98

The validity or invalidity of the assessments turned on the legal characterization of the contractual relationship between bank and appellant in connection with the new vehicle purchases: if it were a lender-borrower relationship, the debts stemmed from loans and were covered by subsection 181.2(3) of the Act; if instead it were a seller-purchaser relationship, on the basis that ownership"which the manufacturers reserved under their instalment sales contracts with the appellant"was transferred to the bank, then the debts consisted of purchase price balances and were not covered. 2.      ...
FCA

Noble v. Canada (Minister of National Revenue), docket A-106-00

Oslers continues to act on the Applicant"s behalf on other matters; (b) the learned judge was appointed to the Federal Court Trial Division on January 22, 1999; (c) on April 27, 1993, while a partner at Oslers, the learned judge provided advice and was otherwise actively involved in this matter; (d) the learned judge"s connection with Oslers and active involvement on the file was not disclosed at the hearing and the parties were not aware of these facts until after the hearing; (e) by failing to recuse himself from hearing the Application or, in the alternative, by failing to advise counsel his prior involvement on the file and invite submissions as to whether he should hear the case, the learned judge acted contrary to the rules of natural justice and procedural fairness. ...
FCA

Jabel Image Concepts Inc. v. Canada, docket A-140-99

It is argued that the definition of "government funding" contained in section 2 of the Public Service Body Rebate (GST) Regulations was ignored. 3 That definition includes money paid by the government "as consideration for making property or services available.... where supplies of the property or services.... are exempt supplies". [6]      The appellants referred us to amendments made by Parliament in 1997 in connection with the definitions of both "public college" and "selected public service body" which they argue altered the meaning of those words. ...

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