Search - consideration

Consideration of the rationales for limitation periods affirms the application of the discoverability rule to this provision.                     ... (K.), at p. 30). [48]                          Consideration of these rationales for limitation periods affirms discoverability’s application here. ... The adequacy of the legislation and the continuing usefulness of the common law rule, remedy or jurisdiction are important considerations. ...

McQuade, [1902] 2 K.B. 631, the question for consideration arose under Schedule E, of the Income Tax Act, 1842, which imposed tax on “the persons respectively having, using or exercising the offices or employments of profit’’ in Schedule E for “all... profits whatsoever accruing by reason of such offices, (or) employments...” ...

But this consideration is irrelevant to our inquiry. The test is not whether the taxpayer was forced to use a particular property to do business; the test is whether the property was used to fulfil a requirement which had to be met in order to do business. ...

I would, in any event, be of opinion that the same considerations which negative a consignment basis, equally negative ‘‘sale or return’’. ...

The jurisdiction of the Board in the matter must first be ascertained for, if there is no such jurisdiction, this Court, as well as the Board and the Exchequer Court, is precluded from entering upon a consideration of the merits of the issue. ...

Sheppard”                                                                                         Assistant Deputy Minister of                                                                                         National Revenue for Taxation REGISTERED Although there are various references in this requirement to “the persons named above”, the Union Bank of Switzerland is the only party named, and it is important to emphasize at the outset that from a consideration of the entire document the Union Bank of Switzerland is under investigation. ...

The payment must take long service into consideration but it is not necessarily intended to express grati­tude for such service. ...

Paragraph (c) of Section 102 of the Companies Act of New Brunswick, R.S.N.B. 1952, Chapter 33, under which Esson Motors Limited was incorporated, provides: ‘Tn the absence of other provisions in that behalf in the letters patent or by-laws of the company, (c) all questions proposed for the consideration of the shareholders at such meetings shall be determined by the majority of votes, and the chairman presiding at such meetings shall have the casting vote in the case of of an equality of the votes. ...

The learned President who delivered the judgment in the Exchequer Court rejected the contention of the present appellant that the difference between the amount of the debt as shown in the books and the amount of the consideration necessary to extinguish it was a fortuitous or capital gain, saying that since the gain, if it must be so called, was the result of the rise in value of the Canadian dollar and came to the appellant in the course of its business and, since this had increased the amount of its distributable profit for the year 1946, it had realized a profit within the meaning of Section 3 of the Income War Tax Act. ...

These considerations do not apply to demands made to classes of persons for specific kinds of information required in connection with assessments generally. ...