Search - consideration

To conduct an appropriately contextual Charter   analysis, the various regulatory and penal considerations must all exert some influence.    ... Southam authorized entry onto private premises and hence attracted a much greater expectation of privacy than the provision ordering the production of documents in Thomson Newspapers.   62                                In this measure, the ITA   presents no different consideration.  ... To conduct an appropriately contextual Charter   analysis in these cases, the various regulatory and penal considerations must all exert some influence.   ...

The significance of the limitation to Hibernia is that it excludes consideration of the territorial sea, i.e., waters adjacent to Newfound- [Page 90] [Page 91] land within formerly three, now twelve, nautical miles thereof. ... These considerations may reflect on whether Newfoundland was an independent person in the eyes of international law, but they were not constitutional impediments. ... Our conclusion that Term 37 would not have assisted Newfoundland in retaining whatever pre-1949 continental shelf rights it might have acquired is based on different considerations. ...

Broad considerations of statutory purpose should not be allowed to displace the specific language used by Parliament (Ludco, at paras. 38-39).   27                               The Court recently reasserted the key principles governing the interpretation of tax statutes — although in the context of the “general anti-avoidance rule”, or “GAAR” — in its judgments in Canada Trustco Mortgage Co. v. ... Such authentic interpretation (i.e., by the author) deserves particular consideration.  ...   ... In these circumstances, subject to overall considerations of purpose, the text of s. 20(1)(f) and s. 248(1)   provide the best guidance to Parliament’s intent with respect to the deductibility of foreign exchange losses in this context under the Income Tax Act  .   ...

Amendments must align the written documents with the true agreement they are meant to record and implement, not with the contracting parties’ motivations for entering into the agreement or their expectations as to its consequences. [5]                               The result in this appeal is bolstered by important policy considerations regarding the modification of written documents in the tax context. ... These provisions allow a taxpayer to defer the tax impact of an exchange of shares if, among other things, the consideration other than shares received at the time of transfer does not exceed the adjusted cost base (“ACB”) of the shares. ... Proper consideration of the circumstances surrounding the parties’ motion for rectification reveals that their request is a legitimate one. ...

It is agreed that section 24 is the applicable provision, but it can be seen at once that the first consideration raised is that of the meaning of certain words and expressions used both in that and the other provisions. ... Before turning to a consideration of the authorities, it is essential first to consider the particular legislation which is here in question. ... The language used in the English judgments must of course be understood with reference to the cases then under consideration. ...

That girls are accepted in our institution regardless of their race, religion, creed or any other consideration. ... The statute there under consideration was a private statute, but there is no difference in the application of the principle in the case of a public Act. ... Marriott 44, Lord Blanesburgh said at p. 204: Whether in any particular case activities which may properly be described as charitable have become trading or commercial must always be a question of fact—one important consideration being whether these activities are being conducted with commercial considerations in view and on commercial principles: see Religious Tract and Book Society of Scotland v. ...

The determination of this question involves a consideration of various sections of the Customs Act. ... This necessitates a consideration of the communications [Page 522] which have passed between the Department and the importers. ... After consideration the Minister concluded this was a proper case for the application of the provisions of section 41. ...

As discussed more fully below, the interpretation of specific provisions of the Act cannot be separated from contextual considerations arising from other provisions.  ... It would seem to follow that consideration of legislative purpose may not only resolve patent ambiguity, but may, on occasion, reveal ambiguity in apparently plain language.”  ... The absence of such considerations may then become a relevant factor towards the inference that the transactions abused the provisions at issue, but there is no golden rule in this respect.    59                                Similarly, courts have on occasion discussed transactions in terms of their “lack of substance” or requiring “recharacterization”.  ...

Furthermore, practical considerations might justify a court’s contemplating a remedy other than a new hearing, such as awarding costs or declaring that the rights of a party or a witness were violated.                     ... T‑2  , provide that certain appeals, including those arising under Part IV of the EIA, “shall be dealt with by the Court as informally and expeditiously as the circumstances and considerations of fairness permit”. ... Application to the Facts [55]                           With these considerations in mind, we are of the opinion that the two questions raised in this case must be answered in the affirmative. ...

He held that where a trial is continued by another judge, s. 669.2 does not provide for the re-consideration of pre-trial motions decided by the previous judge. ... Nevertheless, given that the trial judge held that he could not re-consider the ruling — which included the erroneous conclusion that the proposed cross-examination did not qualify as a specific instance of sexual activity — I accept that counsel for the accused may have thought it would be futile to apply for a re-consideration, even if the circumstances changed during the trial. [77]                          Indeed, the evidentiary foundation did shift in this case. ... As I explained above, given the application judge’s refusal to grant the application, the evidence that emerged at trial would likely have constituted a material change of circumstances, justifying a re-consideration. ...