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Furthermore, countervailing fairness considerations militate against a global approach to s. 11(i). ... Accordingly, a proper determination of whether s. 11(i) confers a binary or global right cannot be made without examining the purposes of the right by reference to these considerations. [33]                          In R. v. ... Specifically, K.R.J. added factor (3) to the test for punishment “to carve out a clearer and more meaningful role for the consideration of the impact of a sanction” (para. 41; see also paras. 28 and 36). [38]                          Numerous measures and sanctions have been assessed against the s. 11(i) concept of “punishment”. ...

Q.B.); Gauntlet). [42]                           The Ontario Court of Appeal in Ottawa Senators rested its conclusion on two considerations.  ...   [95]                           Parliament has in recent years given detailed consideration to the Canadian insolvency scheme. ... Here, Parliament must be taken to have weighed policy considerations when it enacted the amendments to the CCAA   and ETA   described above. ...

A consideration of the text, context and purpose gives structure to this analysis. ... These considerations are not independent of one another and frequently overlap (Copthorne, at para. 72). ... The money owed by Matco under the Investment Agreement, in consideration for permitting it to indirectly monetize the Tax Attributes, provided the appellant with its only lifeline. ...

My opinion is, furthermore, fortified by public policy considerations. ... And, leaving aside other statutory considerations, they fundamentally disagreed as to whether the Agreement Letter could have created an effective assignment.  ... And, is it necessary to find consideration to support the Agreement Letter?                      ...

It is apparent from a consideration of the Act as a whole that it was intended to work out a single comprehensive scheme of taxation. ... These remarks apply with equal force to the problem now under consideration and it was for these reasons that the trial judge and McNiven J.A. and Culliton J.A. came to the same conclusion. ... In Esquimalt, Lord Greene takes as a significant consideration the fact that the tax was charged upon the land only and did not attach to the severed timber. ...

Furthermore, the French version of ss. 3(5) and 3(6)(a), as well as the statutory definitions and judicial consideration given to “ bona fide pension plan” in the tax and pension context, confirm that the legislature intended different meanings to attach to “ bona fide ” in s. 3(5) and in s. 3(6)(a) ... The law recognizes that these rights are not absolute, and must sometimes give way to conflicting considerations — considerations which, however, must always be justified.   2.5   The Human Rights Context   [65] Special rules of construction apply to human rights statutes.  ... (b), which makes it clear that it is the operation of a plan’s terms or conditions that falls for scrutiny, suggesting that any justification must involve consideration of the integrity of the plan as a whole.  ...

Absent an error of law, erroneous principles or irrelevant considerations, deference is owed to a trial judge’s exercise of discretion (Wilson v. ... Weighed against all other considerations, the reorganization plan was not “aggressive” at the time it was undertaken, because the CRA was unlikely to have contested the respondents’ position prior to the decision in Sommerer. ... Accordingly, no assurance can be given that the tax (or valuation) considerations discussed herein will not differ from the interpretation of the CRA.  . . .   ...

The super priority therefore prevailed by virtue of federal paramountcy (para. 60). [28]                          There are also practical considerations that explain why supervising judges must have the discretion to order other charges with priority over deemed trusts. ... A further example of where different considerations may be in play is in so‑called liquidating CCAA proceedings. ... There are three “baseline considerations”: (1) the order sought must be appropriate; (2) the applicant must be acting in good faith; and (3) the applicant must demonstrate due diligence (Century Services, at para. 70; 9354-9186 Québec inc., at para. 49). ...

Since it is still very much in question whether the legal relations in the case at bar were created bona fide, this is an important consideration.   53                                The second caveat presented by McLachlin J. is that, whatever the economic realities of the situation might be, they can never grant a court license to ignore clear statutory language. ... Rather, it must be understood to say that although context is always important, sweeping considerations of general statutory purpose cannot outweigh the specific statutory language chosen by Parliament. ... We must view access to the deduction in consideration of the use of the borrowed funds, as the provision directs us to; there is then no worry about an inconsistency. ...

Any transfer of property for consideration would suffice.  See Halliburton Services Ltd. v. ... Nevertheless, Will-Kare requests that we adopt the Halliburton and Nowsco ordinary meaning interpretation such that the manufacturing of goods for sale includes all manufactured goods supplied to a customer for consideration, regardless of whether paving services are provided in connection with that supply.  ... Referring to the definition in the Oxford English Dictionary of “ sale ” as “ [t]he action or an act of selling or making over to another for a price; the exchange of a commodity for money or other valuable consideration ”, La Forest J. said of the word “ sale ”, in the admittedly different context of a real estate purchase agreement, “ I do not think the technical meaning that lawyers may attach to a word for certain purposes should be substituted for the ordinary meaning of that word in everyday speech unless there is evidence that the parties intended to use it in that special or technical sense ” (p. 84).  ...