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Results 421 - 430 of 584 for consideration
SCC
Bagg v. Minister of National Revenue, [1949] SCR 574
The latter Supplementary Letters Patent, taking into consideration the rédemption of the preferred shares of the par value of $40 each, which had been issued in the meantime, consequent upon the authorization contained in the former Supplementary Letters Patent, decreed that the capital stock of the Company shall, in the future, be $7,200 divided into 1,800 issued common shares of the par value of $4 each. ... VI, Ch. 14, Section 16 (1) was amended in order to insert the words: "or converts any class of the capital stock or shares thereof into any other class of capital stock, shares or other security thereof, the amount or the value of any consideration or right" etc. ... He further intimated that no change material to the issues here under consideration was effected between December 31, 1937, and June 3, 1938. ...
SCC
British Columbia v. Henfrey Samson Belair Ltd., [1989] 2 SCR 24
The words of the individual provisions to be applied to the particular case under consideration are then to be read in their grammatical and ordinary sense in the light of the intention of Parliament embodied in the Act as a whole, the object of the Act and the scheme of the Act, and if they are clear and unambiguous and in harmony with that intention, object and scheme and with the general body of the law, that is the end. ... Practical policy considerations also recommend this interpretation of the Bankruptcy Act. ... This conclusion, in my opinion, is supported by the wording of the sections in question, by the jurisprudence of this Court, and by the policy considerations to which I have alluded. ...
SCC
R. v. McKinlay Transport Ltd., [1990] 1 SCR 627
The essential consideration in my view is that the requirement to produce is not so intrusive as a search or seizure, that it in no sense resembles a search and cannot be tantamount to a seizure because the person subject to it has a right to take action to circumvent the required production. ... The rationale for this was that what is reasonable "depends upon consideration of what is sought, from whom, for what purpose, by whom, and in what circumstances": see p. 307. ... It is with these considerations in mind that I examine the reasonableness of s. 231(3) of the Income Tax Act. ...
SCC
Canada (Attorney General) v. Mavi, 2011 SCC 30, [2011] 2 SCR 504
The issue raised by this appeal is the extent to which, if at all, the government is constrained by considerations of procedural fairness in making enforcement decisions in relation to these statutory debts. [3] The Attorney General of Canada argues (and the applications judge agreed) that the Crown is not required even to notify an allegedly defaulting sponsor of its claim prior to filing with the Federal Court a ministerial certificate of the alleged debt which becomes, automatically, enforceable as if it were a judgment of that court. ... The letters in most cases made clear Ontario’s openness to consideration of mitigating factors or financial circumstances or other reasons why the debt should not immediately be enforced. ... Vossoughi did not reply to the two notification letters sent to her after she had been advised that her mother had applied for social assistance. [78] The Ministry, after consideration of whatever information was provided, generally advised each of the respondent sponsors that the sponsorship undertakings remained in effect but that the government was open to the negotiation of a repayment plan. ...
SCC
R. v. Javanmardi, 2019 SCC 54, [2019] 4 SCR 3
(as she then was) on the consideration of such factors was in the context of the “debate about the degree to which personal characteristics should be reflected in the objective test for fault in offences of penal negligence” (Creighton, at p. 60 (emphasis added)). (3) Causal Connection [61] In addition to an underlying unlawful act that is objectively dangerous, one last element is required to establish the actus reus: a causal connection. ... Second Error of Law: Consideration of Personal Characteristics [72] My colleague maintains that the trial judge, in her analysis, relied on Ms. ... Consideration of Ms. Javanmardi’s qualifications at the mens rea stage was therefore not an error as such. ...
SCC
J. R. Moodie Company Limited v. Minister of National Revenue, [1950] CTC 61
The important consideration is that the ascertainment under section 5(1) was to be the mode of a negative answer to the Minister: and that was the answer given. ... Did you not make representations orally at the hearing, stating that you wished consideration to be given under s.s. 3 of 5? ... All the gifts now under consideration were, in fact, made more than five years before the death of the donor. ...
SCC
Figueroa v. Canada (Attorney General), 2003 SCC 37, [2003] 1 SCR 912
As McLachlin J. wrote, at p. 181, “practical considerations such as social and physical geography may impact on the value of the citizen’s right to vote” (emphasis added). ... Canada, [1992] 2 S.C.R. 679, at p. 709, “budgetary considerations cannot be used to justify a violation under s. 1 ”; see also Egan v. ... McLachlin J. identified two situations where voter parity might be deviated from without offending s. 3 : when pragmatic considerations required such deviation, and when it enabled “the provision of more effective representation” (Saskatchewan Reference, supra, at p. 185). ...
SCC
Mattabi Mines Ltd. v. Ontario (Minister of Revenue), [1988] 2 CTC 294, [1988] 2 S.C.R. 175
However, in the present case consideration of the whole statute reveals, if anything, support for the Company's position. ... Precisely the same considerations lead me to reject this argument. The appellant can cite no authority that requires the government to accede to this request. ...
SCC
Gifford v. Canada, 2004 DTC 6120, 2004 SCC 15, [2004] 1 SCR 411
The hold back of $10,000 was subject to reduction according to a formula in the Agreement if the total amount invested by the clients on the list decreased. 5 The employer Midland Walwyn’s primary consideration was keeping the clients at the firm. ... Bentley 19 I agree with Rothstein J.A. that the purchase of client lists was not a new consideration, and that the facts of this case did not distinguish it from the earlier cases, making this a payment on account of capital, contrary to Bowman A.C.J.T.C.’s finding at trial. ...
SCC
Highway Sawmills Limited v. Minister of National Revenue, 66 DTC 5116, [1966] CTC 150, [1966] SCR 384
At common law in the consideration of deeds and other documents of title "timber" is generally treated as connoting growing trees which are a part of the realty and pass with a conveyance of land unless expressly reserved. ... Having reached this conclusion, I am unable to find any authority in the Income Tax Act to justify the Minister in taking the proceeds of the sale of this land into consideration in determining the undepreciated capital cost of the timber limit in question for the purpose of computing the taxpayer's taxable income for the year 1957. ...