Search - consideration

But its application must take into consideration the special circumstances of the tribunal.  ... In my view, this same contextual consideration also applies to assessing Joyal J.'s conclusion that the bias issue was premature.  ...

Every recipient of a taxable supply made in Québec shall, on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due, pay to the Minister of Revenue a tax in respect of the supply equal to 8 % of the value of the consideration for the supply.                      ... Consideration   Value of consideration- general rule                      7.   The value of the consideration, or any part thereof, for a supply is deemed to be equal,                      (1)  where the consideration or that part is expressed in money, to the amount of the money; and                      (2)  where the consideration or that part is expressed otherwise than in money, to the fair market value of the consideration or that part at the time the supply was made.   ...

In its undertaking, the manufacturer also agrees to comply with the requirement that “no property given without consideration and no reduction given in the form of a rebate, discount or premium may be granted to a buyer” (Sch.  ... Oswaldtwistle Urban District Council, [1898] A.C. 387 (H.L.), in which Lord Macnaghten stated that “[w]hether the general rule is to prevail, or an exception to the general rule is to be admitted [in any particular case], must depend on the scope and language of the Act. . . and on considerations of policy and convenience ” (pp. 397‑98 (emphasis added)).  Finally, Anglin J. states that the provisions and purpose of the statute must be taken into consideration.   59                                The role of the syndic of a professional order is clearly a public duty.  ...

An employee who transfers or disposes of rights under the agreement referred to in section 48 in respect of securities to a person with whom the employee is dealing at arm’s length, is deemed to receive because of the employee’s office or employment, in the taxation year in which the employee makes the transfer or disposition, a benefit equal to the amount by which the value of the consideration for the transfer or disposition exceeds the amount paid by the employee to acquire those rights ... Subparagraph 422(c)(ii) T.A., in attributing a value to the consideration, has no impact on these legal fictions. ... In this case, and on the basis of s. 422(c)ii T.A., the value of the consideration received is deemed to be equal to the fair market value of the stock options at the time of the gift. [5]                               The appeal is therefore dismissed with costs throughout.                     ...

This Court is asked to determine whether this risk was a relevant consideration within the costs scheme in place in Ontario at the time costs were fixed in this case.  ... While there are different considerations as between the United States and Ontario cost schemes, the risk analysis by the United States Supreme Court is instructive.  ... Do Access to Justice Considerations Make Risk of Non-Payment a Relevant Factor        Under Rule 57.01(1)(i)?   ...

Because no prima facie duty of care arose, there is no need to consider residual policy considerations.                     ... Both inquiries invoke similar considerations and arrive at the same point. ... Indeterminate liability is a residual policy consideration, nothing more. ...

To privilege policy considerations in the case of ultra vires taxes threatens to undermine the rule of law.  ... By proper policy considerations, I mean those that have traditionally informed the development of restitutionary law. ... This is not to say that any and all fairness considerations are appropriate. ...

With respect, I believe that my colleagues fail to take this consideration adequately into account. ... I think he ought to have a little consideration; that should be allowed as a deduction.       ... These considerations lead me to conclude that s. 56(1)(b) fails the minimal impairment test. ...

The motions judge did not weigh these considerations adequately, giving the Court of Appeal no choice but to intervene. ... The motions judge did not weigh these considerations adequately or at all.  ... In my opinion, those activities need not have been taken into consideration by the motions judge. ...

As I explain below, distinct considerations apply to the fourth head.  ... Secondly, it must examine certain accepted anomalies to see whether they fairly cover the objects under consideration.  ... Charter Considerations   207                         One final submission merits some consideration.  ...