Search - consideration

This means that the appellate court will be justified in conducting its own assessment of the balance of probabilities, taking into consideration the omitted elements.  ... It could be that a reconsideration of the evidence, taking into consideration the omitted evidence, calls for a different conclusion on a given factual situation.  ... In order to determine if a specific amount is taxable under the general provision of s. 3(a) of the Act, various considerations should be taken into account.  ...

The Minister of National Revenue took these amounts into consideration in calculating the premiums that the appellant was required to pay for the year 1978.   5.                 ... These amounts were accordingly a part of their insurable earnings and, on that account, should be taken into consideration in calculating the premiums payable under section 66 of the Act.   47.               ... Both of these cases involved consideration of the phrase "earnings in the employment of the same employer". ...

Strother] to defer consideration to the new year and that led to Mr. Knutson, and then later Mr. ... It does not trump the requirement to avoid conflicts of interest but it is nevertheless an important consideration.   2.       ... Where this is so, vicarious liability will serve the policy considerations of provision of an adequate and just remedy and deterrence.  ...

Lastly, policy considerations cannot serve to override the explicit wording of s. 10(1)  .  ... The importance of these considerations was underscored by Jackett C.J. in his decision in Oryx Realty Corp. v. ... The importance of the "match" flows from the critical role timing considerations play in taxation matters.  ...

Policy considerations support fiduciary relationships in the case of financial advisors.  ... Two considerations may act as false indicators of a fiduciary relationship.  ... Professional relationships as such were not identified as a separate category which attracted special consideration.  ...

Before dealing with these arguments, it is necessary to discuss some general legal considerations, including the principles relevant in a review application under s. 28 of the Federal Court Act.                                                                      IV   General Legal Considerations   19.               This appeal is not about certain things. ... Against the background of these general considerations I turn now to consider the errors of law alleged to have been made in this appeal.                                                                       ...

The officer also thought the fact that the vehicle bore a Quebec licence plate was an important consideration.  ... While these facts might not form grounds for stopping a vehicle in downtown Edmonton or Toronto, they merit consideration in the setting of a rural community.  ... The officer thought the fact that the appellants’ vehicle bore a Quebec licence plate was an important consideration.  ...

Uniformity of maritime law is an important consideration in deciding the scope of Parliament’s legislative authority over navigation and shipping. ... However, the fact that the activity at issue impacts seaworthiness or, more generally, transportation by water is a significant consideration (Isen, at para. 28; Lafarge, at para. 64). ... Different considerations might well apply in such cases that come before a Canadian court. ...

J‑1     AND IN THE MATTER OF a Reference by the Lieutenant‑Governor in Council to the Court of Appeal of Alberta for hearing and consideration of the questions set out in Order-in-Council O.C. 538/90 in respect of Bill C‑62, an Act proposed by the House of Commons of Canada to amend the Excise Tax Act  , the Criminal Code  , the Customs Act, the Customs Tariff, the Excise Act, the Income Tax Act, the Statistics Act, and the Tax Court of Canada Act   between   The Attorney General of Canada                                                      Appellant   v.   ... 4.Having regard to s. 125   of the Constitution Act, 1867  ,                      (a)is the imposition of obligations under the GST Act   on the Government of Alberta as a supplier to collect and pay a remittance on a taxable supply that is Alberta property ultra vires the Parliament of Canada,                      (b)does the imposition of a remittance under the GST Act   on a recipient from the Government of Alberta of a taxable supply that is Alberta property or that generates revenue to the Government of Alberta constitute taxation of Alberta property that is ultra vires the Parliament of Canada, and                      (c)does the imposition of a remittance that is computed under s. 154 of the GST Act   on the basis of consideration for a taxable supply that includes an amount of provincial tax constitute taxation of Alberta property that is ultra vires the Parliament of Canada?                      ... 4.Having regard to s. 125   of the Constitution Act, 1867  ,                      (a)is the imposition of obligations under the GST Act   on the Government of Alberta as a supplier to collect and pay a remittance on a taxable supply that is Alberta property ultra vires the Parliament of Canada,                      (b)does the imposition of a remittance under the GST Act   on a recipient from the Government of Alberta of a taxable supply that is Alberta property or that generates revenue to the Government of Alberta constitute taxation of Alberta property that is ultra vires the Parliament of Canada, and                      (c)does the imposition of a remittance that is computed under s. 154 of the GST Act   on the basis of consideration for a taxable supply that includes an amount of provincial tax constitute taxation of Alberta property that is ultra vires the Parliament of Canada?                      ...

I point out that different considerations apply when an exercise of the power conferred on the authority must inherently adversely affect the interests of individuals.  ... These are precisely the aspects which are under consideration here and are at the very heart of the debate.       ... An example of an inappropriate method or consideration was given by the respondent.  ...