Search - consideration

There are no policy considerations involved in the exercise of an authority which comes from the Regulations and not by delegation from the Commission. ...

This rule refers only to the formal issue of the writ and not to the substantive consideration of the relief sought by it: see 1 Hals. (4th ed. 1973), at p. 156. ...

The omission of the Minister to define the particular class of machinery to be exempt from tax, his failure to refer to that omission as the reason for upholding the assessments and his references to considerations not in the contemplation of the statute do not affect the legal application of clause 11(o). ...

Finally, a broader consideration moves me to the conclusion to which I would come. ...

It has been assumed throughout that it was and the appeal has been dealt with on that basis, but I should like to reserve the point for consideration should it ever come up in another case. ...

A closely similar matter may also call for consideration, namely, the object or purpose of the act in question. ...

One of the conditions and considerations of the said agreement, so it was alleged, was that the Great North Western Co. bound and obliged themselves to pay all costs and expenses of operation of the respondent’s telegraph system of every description, and to keep the property free and clear from all liens and encumbrances arising from taxes and assessments. ...

All questions of this nature must of necessity be decided upon the facts of the particular case under consideration. ...

Although the allowance may have been intended as consideration for past services and for agreeing to a no-competition clause, it nevertheless constitutes income from the partnership’s business.   17                                First, the agreement defines the partnership’s net profit as the gross profit less certain payments, which include those made in respect of the retirement allowance:   Net Profit   3.6  The Net Profit of the Partnership in respect of any fiscal year shall mean the Gross Profit of the Partnership for such year determined in accordance with Paragraph 3.5 hereof less:   (a)  the portion thereof payable to Retired Partners for the year by way of retirement allowance under the provisions of Paragraph 4.4 hereof and similar provisions of agreements antecedent to this Agreement.   18                                Second, if the gross profit is insufficient, payments to former partners may be reduced proportionately (para. 3.9).  ...

Mutual restraint based on political or economic considerations or interprovincial arrangements have, however, been sufficient until now to prevent the problem of multiple taxation from becoming acute.   40                      Rand J. in Canadian Pacific Railway Co. v. ... Once again, with respect, I must express my disagreement with the position adopted by my colleague.   129                    My colleague’s approach invites consideration on two different levels.   ... The issue cannot, however, be fully understood, without consideration of much broader issues.  ...