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SCC

United States of America (District Court) v. Royal American Shows, Inc. et al., [1982] 1 SCR 414

Should the Order of Miller J. be Restored Miller J. fully endorsed the considerations of comity that supported the lending of assistance to the United States Court, subject only to the established guidelines set out in various Canadian decisions for meeting Canadian requirements. ... I am content to support Miller J. in his observations on the relevant guidelines that he chose to follow, subject to consideration of the position of tapes of certain intercepted telephone conversations. ...
SCC

Canadian Pacific Air Lines Ltd. v. British Columbia, [1989] 1 SCR 1133

That consideration must be firmly kept in mind in considering whether the entry into the province of the aircraft and parts in the course of the operations of the airlines previously described constitutes "bringing" or "sending" them into province or "receiving delivery" of them there.       ... Absent other considerations, there seems no reason to refuse Air Canada the recovery it seeks.  ...
SCC

R. v. Nolet, 2010 SCC 24, [2010] 1 SCR 851

Given these considerations and nothing more, it might be reasonable to conclude that the officer continued his investigation to check for further regulatory infractions.  ... The important consideration is the link between the location and purpose of the search and the grounds for the arrest ...
SCC

Performance Industries Ltd. v. Sylvan Lake Golf & Tennis Club Ltd., 2002 SCC 19, [2002] 1 SCR 678

(as he then was) said, at p. 127, “[s]uch parol evidence must be adequately supported by documentary evidence and by considerations arising from the conduct of the parties”.  ... However, as stated, the trial judge excluded this consideration from the award of punitive damages because he identified it as the basis for his award of solicitor-client costs.    89                                The trial judge’s second reason for punitive damages was to ensure that O’Connor “[did] not unduly profit from his conduct” (para. 109).  ...
SCC

Giffen (Re), [1998] 1 SCR 91

24                                In my view, this issue can be resolved through a normal reading of the relevant provisions of both the PPSA and the BIA, buttressed by the policy considerations supporting these provisions.   5.                ... The court then considered the policy considerations supporting the PPSA regime and the potential for mischief which arises in security transactions where title to property is separated from possession of that property.  ...
SCC

Minister of National Revenue v. Edmund Howard Smith, Er Al., [1960] CTC 97

La partie pertinente de cette clause se lit comme suit: “I empower my Executors to sell, alienate and dispose of the whole or any part or parts of my Estate and property, whether moveable or immoveable, for such prices, and subject to such terms and conditions as they alone may deem proper; to receive the consideration price of any and all such sales and to give valid discharges therefor. ... Aussi bien et en tout respect pour les tenants de l’opinion contraire, je suis d’avis que si l’on écarte de la considération l’existence du DEED oF DECLARATION and ACCEPTANCE,—comme l’ont fait les intimés pour les fins de cet argument,—il ne fait aucun doute qu’au sens de ces articles de la loi fédérale, il y a eu, au décès de Madame Smith, une succession venant d’elle en ce qui concerne les biens qui lui furent légués par son époux. ...
SCC

Percy Walker Thomson v. Minister of National Revenue, [1946] CTC 51, [1941-1946] DTC 812

The difference cannot be stated in precise and definite terms, but each case must be determined after all of the relevant factors are taken into consideration, but the foregoing indicates in a general way the essential differences. ... In successive years his residence there was in the regular routine of his life acting entirely upon his own choice, and when one take into consideration these facts, particularly the purpose and object of his establishing that residence, the conclusion appears to be unavoidable that within the meaning of this statute he is one who is ordinarily resident at East Riverside, New Brunswick, and is therefore liable for income tax under section 9(a). ...
SCC

International Power Co. v. McMaster University / In re Porto Rico Power Co., [1946] SCR 178, [1946] 2 DLR 81

That is the only result consistent with the fundamental equality of rights in the matter of dividends as between the preference and common shareholders, taking into consideration the amounts paid in the aggregate on each class of shares down to the liquidation. ... So far as the claim now under consideration is concerned the remarks of Earl Loreburn in the Will case (2), at page 19, are, I think, apposite:— My lords, I have no doubt myself in regard to this particular resolution, that the people who took the preference shares under it knew perfectly well that they were taking shares with a preferential dividend of 10 per cent. ... In that same case, where only the right to dividends was discussed before the House of Lords, Lord Justice Farwell had said in the Court of Appeal [23]:— To my mind the considerations affecting capital and dividend are entirely different. ...
SCC

Toronto (City) v. Olympia Edward Recreation Club Ltd., [1955] SCR 454

With these considerations in mind, the issues in this appeal can now be approached. ... As the legislation under consideration in the Sugar City case is to all intents and purposes the same as the corresponding provisions of the Assessment Act, with the exception that the Alberta Act makes no provision for appeal to a court, it will be convenient at the outset to consider the judgment of the Judicial Committee in that case. ... In s-ss. (2) and (3), the considerations entering into the ascertainment of that value in the case of both vacant land and land having buildings thereon are given. ...
SCC

R. v. Simmons, [1988] 2 SCR 495

I turn now to a consideration of the appellant's specific Charter   claims.                              ... Also within this category is the consideration of whether the Charter   violation was motivated by circumstances of urgency or from fear of destruction of evidence. ... These considerations are crucial in drawing a distinction between stopping a person at the border and detaining someone within the country. ...

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