Search - consideration
Results 221 - 230 of 584 for consideration
SCC
Dow Chemical Canada ULC v. Canada, 2024 SCC 23
When the Minister makes discretionary decisions, she provides her opinion, guided by policy considerations. ... I agree with the Crown that s. 247(10) is a delegated decision-making power that allows the Minister to come to her opinion based on “policy considerations, including considerations of fairness” (R.F., at para. 61). ... These considerations are relevant only once jurisdiction has been established. ...
SCC
Reference re Bowater's Pulp & Paper Mills Ltd., [1950] SCR 608
The Chief Justice: —The following questions of law, touching the interpretation of the British North America Acts, 1867 to 1949, have been referred to the Supreme Court of Canada for hearing and consideration: 1. ... :—Under section 55 of the Supreme Court Act the Governor in Council referred to this court for hearing and consideration the following questions: (See p. 609 supra). ... The amendments in s. 49 are intended to repeal pro tanto Bowater's law and as a consequence the three questions under consideration were submitted to this court. ...
SCC
Canada (Attorney General) v. Hislop, 2007 SCC 10, [2007] 1 SCR 429
Reliance on the existence of a substantial change of law is not an appropriate consideration in the context of Charter rights. ... Different considerations apply when deciding whether a suspended declaration of invalidity should be granted. ... For the most part, I agree that reasonable reliance, good faith, fairness to litigants and Parliament’s role are important considerations. ...
SCC
Covert et al. v. Minister of Finance of Nova Scotia, [1980] CTC 437, [1980] 2 SCR 774
The statutory provisions under consideration in Chodikoff were entirely different from those now under consideration. ... But I think I am permitted to take into consideration one factor which must have been present to the mind of Parliament when enacting section 29. ... Although sham was not alleged by the Minister, it nonetheless warrants some consideration. ...
SCC
Schwartz v. R., [1996] 1 CTC 303
The consideration of various factors led the trial judge to the conclusion that Mr. ... 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. ... With that in mind, I now move on to a consideration of the factual issue. ...
SCC
Canada v. Loblaw Financial Holdings Inc., 2021 SCC 51, [2021] 3 SCR 687
I f capital and corporate oversight are excluded from consideration, Glenhuron’s investment business activities were conducted principally with arm’s length persons. ... “International Considerations”, in Heather Kerr, Ken McKenzie and Jack Mintz, eds., Tax Policy in Canada. ... Smart, “International Considerations”, in H. Kerr, K. McKenzie and J. ...
SCC
Time Motors Limited v. Minister of National Revenue, 69 DTC 5149, [1969] CTC 190, [1969] S.C.R. 501
It is part of the consideration for an executed contract, the purchase of a used car. ...
SCC
Robson v. Minister of National Revenue, 52 DTC 1088, [1952] CTC 85, [1952] 2 SCR 223
The same construction results from a consideration of the French version of the text:— 1 ‘ et doit comprendre l’intérêt, les dividendes ou profits directement ou indirectement reçus de fonds placés à intérêt sur toutes valeurs ou sans garantie, ou d’actions, ou de tout autre placement, et, que ces gains ou profits soient partagés ou distri- bués ou non, et aussi les profits ou gains annuels dérivés de toute autre source, y compris. ’ ’ The distribution of the shares by Timberland was not a distribution of capital of that company. ...
SCC
The King v. Fraser Companies Ltd., [1931] SCR 490
To so construe them is to put a narrow and technical construction upon the precise words used in clause (d), without taking into consideration the meaning and intent of the statute as a whole. ...
SCC
Noak v. Minister of National Revenue, [1953] 2 SCR 136
Hyndman, Deputy Judge, proceeding on a sound appreciation of the considerations applicable to [Page 138] that determination, found that it did, and I am quite unable to say that, in reaching that conclusion, he was not amply supported by the facts disclosed. ...