Search - convention
Results 271 - 280 of 376 for convention
FCTD
Dufour v. Canada (Attorney General), 2011 FC 138
(2) Il demeure entendu que, sans préjudice de la portée générale du paragraphe (1), elle a compétence dans les cas suivants : a) une demande portant sur les titres de propriété ou la possession, en tout ou en partie, d’un navire ou sur le produit, en tout ou en partie, de la vente d’un navire; b) un litige entre les copropriétaires d’un navire quant à la possession ou à l’affectation d’un navire ou aux recettes en provenant; c) une demande relative à un prêt à la grosse ou à une hypothèque, un privilège ou une sûreté maritimes grevant tout ou partie d’un navire ou sa cargaison; d) une demande d’indemnisation pour décès, dommages corporels ou matériels causés par un navire, notamment par collision; e) une demande d’indemnisation pour l’avarie ou la perte d’un navire, notamment de sa cargaison ou de son équipement ou de tout bien à son bord ou en cours de transbordement; f) une demande d’indemnisation, fondée sur une convention relative au transport par navire de marchandises couvertes par un connaissement direct ou devant en faire l’objet, pour la perte ou l’avarie de marchandises en cours de route; g) une demande d’indemnisation pour décès ou lésions corporelles survenus dans le cadre de l’exploitation d’un navire, notamment par suite d’un vice de construction dans celui-ci ou son équipement ou par la faute ou la négligence des propriétaires ou des affréteurs du navire ou des personnes qui en disposent, ou de son capitaine ou de son équipage, ou de quiconque engageant la responsabilité d’une de ces personnes par une faute ou négligence commise dans la manoeuvre du navire, le transport et le transbordement de personnes ou de marchandises; h) une demande d’indemnisation pour la perte ou l’avarie de marchandises transportées à bord d’un navire, notamment dans le cas des bagages ou effets personnels des passagers; i) une demande fondée sur une convention relative au transport de marchandises à bord d’un navire, à l’usage ou au louage d’un navire, notamment par charte-partie; j) une demande d’indemnisation pour sauvetage, notamment pour le sauvetage des personnes, de la cargaison, de l’équipement ou des autres biens d’un aéronef, ou au moyen d’un aéronef, assimilé en l’occurrence à un navire; k) une demande d’indemnisation pour remorquage d’un navire, ou d’un aéronef à flot; l) une demande d’indemnisation pour pilotage d’un navire, ou d’un aéronef à flot; m) une demande relative à des marchandises, matériels ou services fournis à un navire pour son fonctionnement ou son entretien, notamment en ce qui concerne l’acconage et le gabarage; n) une demande fondée sur un contrat de construction, de réparation ou d’équipement d’un navire; o) une demande formulée par un capitaine, un officier ou un autre membre de l’équipage d’un navire relativement au salaire, à l’argent, aux biens ou à toute autre forme de rémunération ou de prestations découlant de son engagement; p) une demande d’un capitaine, affréteur, mandataire ou propriétaire de navire relative aux débours faits pour un navire, et d’un expéditeur concernant des avances faites pour un navire; q) une demande relative à la contribution à l’avarie commune; r) une demande fondée sur un contrat d’assurance maritime ou y afférente; s) une demande de remboursement des droits de bassin, de port ou de canaux, notamment des droits perçus pour l’utilisation des installations fournies à cet égard ...
FCTD
Toney v. Canada (Public Safety and Emergency Preparedness), 2019 FC 1018
Patterson was found to be a Convention refugee in 2004. [9] In August 2017, the Principal Applicant retained a second consultant to prepare and file her H&C application. ... Patterson on the basis of his Convention refugee status (2018 Application). ...
FCTD
Nuriddinova v. Canada (Citizenship and Immigration), 2019 FC 1093
The RAD dismissed the Applicants’ appeal of a decision of the Refugee Protection Division (RPD) and confirmed the RPD’s decision that they were neither Convention refugees nor persons in need of protection pursuant to sections 96 and 97 of the Immigration and Refugee Protection Act, SC 2001, c 27 (IRPA). ... The RPD concluded that the Applicants are neither Convention refugees nor persons in need of protection pursuant to sections 96 and 97 of the IRPA. ...
FCTD
Iamgold Corporation v. Hapag-Lloyd Ag, 2019 FC 1514
The effect of German law, the Sea Waybill issued by Hapag-Lloyd governing this carriage [the Sea Waybill], and their respective application of the Hague-Visby Rules [HVR] and the Convention on the Contract for the International Carriage of Goods by Road [CMR], is that different limitation of liability regimes apply to the two legs. [4] As explained in greater detail below, I find the loss of the cargo occurred on the road leg of the carriage and that the loss is therefore subject to the limitation of liability applicable to road carriage under German law. ... He describes these decisions and their significance as follows (referencing the decisions by year, as was the convention adopted by counsel at the hearing of this matter). (1) 2005 Decision [27] This case involved damage to cargo caused at an ocean terminal, in the course of multimodal transport, between discharge from the ship and loading onto a truck. ...
FCTD
Young v. R., [1998] 1 CTC 196, 98 DTC 6028
Young had a heart attack in 1991 and was quite ill but she was well enough to go to Spain with her husband on a convention in September 1991. ... The original amount of $34,880.00 was reduced by the Art Investment of $30,000.00 and the adjustment to the convention expense. ...
FCTD
Dr. Lemuel F. Prowsh v. Minister of National Revenue, [1971] CTC 736, 71 DTC 5443
During 1967 the Appellant received only 1 week’s holidays and was away for an extra week from his practice attending the Canadian Medical Association Convention. During 1968 the appellant received no holidays and was away only for one week from his practice attending the Canadian Medical Association Convention in Regina, Saskatchewan. 4. ...
FCTD
3412229 Canada Inc. v. Canada (Revenue Agency), 2020 FC 1156
Those employees were: Aggressive Tax Planning Division Stéphane Charette Nicole Cliche Lynda Gibson Patrice Mallet François Ranger Minh-Thi Truong [10] By operation of various tax conventions and agreements, employees of the Competent Authority Services Division [CASD], a division within the Compliance Programs Branch of CRA, communicated with foreign tax authorities during the audit. ... The Respondent submits that the information exempted under s. 13(1)(a) consists of correspondence or documents obtained by CASD from the tax authorities of Bermuda pursuant to the TIEA or from the tax authorities of Ireland, the Netherlands or the United States pursuant to an income tax convention. The Respondent submits that any information obtained by the CRA pursuant to the tax convention or the TIEA is treated as confidential by both the CRA and the competent authorities of the foreign state and is therefore obtained “in confidence” and falls within the exemption at s. 13(1)(a). ...
FCTD
Henderson Estate v. M.N.R, 73 DTC 5471, [1973] CTC 636 (FCTD), aff'd 75 D.TC 5332, [1975] C.TC 485 (FCA)
This manner of determining the situs of shares is confirmed in the Schedule to the Canada-United States of America Tax Convention Act, as amended. ... In Schedule B to an Act to amend the Canada-United States of America Tax Convention Act, 1943 and the Canada-United States of America Tax Convention Act, 1944, 14 Geo VI, c 27, the title and preamble to which indicates the object of the Convention to be “the avoidance of double taxation and the prevention of fiscal evasion in the case of estate taxes and succession duties”, it is provided in Article Il as follows: Where a person dies a citizen of the United States of America or domiciled in the United States of America or Canada, the situs of any rights or interests, legal or equitable, in or over any of the following classes of property, which for the purposes of tax form or are deemed to form part of the estate of such person or pass or are deemed to pass on his death, shall, for the purposes of the imposition of tax and for the purposes of the credit to be allowed under Article V, be determined exclusively in accordance with the following rules, but in cases not within such rules the situs of such rights or interests shall be determined for these purposes in accordance with the laws in force in the other contracting State:... ... The rival contention on behalf of the Minister was, as I understood it, that under Article II of the Convention the situs of “any rights or interests, legal or equitable, in or over...” the class of property set forth in paragraph (f), that is, “shares”, shall be deemed to be situate at the place where the company was incorporated. ...
FCTD
Itt Industries of Canada Ltd. v. R., 99 DTC 5105, [1999] 2 CTC 277 (FCTD), aff'd 2000 DTC 6445, Docket: A-99-99
This he says is a necessary convention to avoid the confusion that would arise if a definition continued after the parentheses. ...
FCTD
Steen v. The Queen, 86 DTC 6498, [1986] 2 CTC 394 (FCTD), aff'd 88 DTC 6171, [1988] 1 CTC 256 (FCA)
Prior to the March 31, 1977 amendments to the Act, the English and French texts of paragraph 7(1)(a) read as follows: 7. (1) Where a corporation has agreed to sell or issue shares of the capital stock of the corporation or of a corporation with which it does not deal at arm's length to an employee of the corporation or of a corporation with which it does not deal at arm's length, (a) if the employee has acquired shares under the agreement, a benefit equal to the amount by which the value of the shares at the time he acquired them exceeds the amount paid or to be paid to the corporation therefor by him shall be deemed to have been received by the employee by virtue of his employment in the taxation year in which he acquired the shares; 7. (1) Lorsqu'une corporation a convenu de vendre ou d’attribuer un certain nombre d'actions de son capital-actions, ou des actions d'une corporation avec laquelle elle a un lien de dépendance, à un de ses employés ou à un employé d'une corporation avec laquelle elle a un lien de dépendance, (a) si l'employé a acquis des actions en vertu de la convention, un avantage, égal à la fraction de la valeur des actions qui, au moment où il les a acquises, était en sus de la somme qu’il a payée ou devra payer pour es actions à la corporation, est réputé avoir été reçu par l'employé en raison de son emploi dans l’année d'imposition où il a acquis les actions; Thus, when a corporation with whom an individual is employed has agreed to issue shares of its capital stock to that employee, paragraph 7(1)(a) will deem that employee as having received a benefit, if any, in the taxation year in which he acquired the corporation's shares. ...