Search - consideration

“An assessment review board must not alter any assessment that is fair and equitable, taking into consideration... the valuation and other standards set out in the regulations” (s. 467(3)). ... The Board had no authority to inquire into the fairness and equity of the assessment generally and to consider or accept elements of the new assessment proposed by the City in increasing the assessment. [92]                           In our view, this conclusion is supported by five considerations. ... If the Minister concludes that the assessment is not fair or equitable, the Minister may order that the assessment be quashed and a new assessment prepared: 324(1) If, after an inspection under section 571 or an audit under the regulations is completed, the Minister is of the opinion that an assessment   (a)     has not been prepared in accordance with the rules and procedures set out in this Part and the regulations,   (b)    is not fair and equitable, taking into consideration assessments of similar property, or   (c)     does not meet the standards required by the regulations,   the Minister may quash the assessment and direct that a new assessment be prepared ...

Extensive statutory powers have been granted to this regulatory body, and an exceptionally specialized mandate requires the CRTC to consider and balance complex public interest considerations in regulating an entire industry. ... It also argues that concerns regarding freedom of expression, the presence of a statutory appeal and the absence of policy considerations also militate in favour of correctness. ...

The linkage analysis begins with the identification of an underlying asset, liability or transaction which exposes the taxpayer to a particular financial risk, and then requires consideration of the extent to which the derivative contract mitigates or neutralizes the identified risk. ... This in turn required consideration of the following:     ... under generally accepted accounting principles [GAAP], a producer’s gain or loss from its execution of forward sales contracts may be considered a “hedge” and therefore matched against the production of the goods produced, if four conditions are met.... 1.  ...

Privacy has been championed as a fundamental consideration in a free society, and its public importance has been recognized in various settings. ... They argue that the Court of Appeal was mistaken to say that personal concerns for privacy, without more, lack the public interest component that is properly the subject‑matter of a sealing order. [5]                              This Court has, in different settings, consistently championed privacy as a fundamental consideration in a free society. ... From among the various considerations that make up the concept of public order and other legitimate interests to which art. 12 C.C.P. alludes, it is significant that dignity, and not an untailored reference to either privacy, harm or access to justice, was given pride of place. ...

That is a consideration which inclines a court to a rigorous scrutiny of the enactment before it, but it does not permit an interpretation that supplies what Parliament must be taken to have deliberately omitted. ...

Neither “includes” nor “means” were used and I think little is to be gained by the consideration of words which are not in the section. ...

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. ...

" 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 s. 3 of the Income War Tax Act. ...

As Duff J. stated at p. 189: When the facts proved are taken into consideration, there seems to me no real ground for doubting that the properties in which the company dealt were acquired for the purpose of turning them to account to the profit of the company, by sale, if necessary. ...

This was done and a copy of the letter was returned to Meredith with a notation as follows: IN CONSIDERATION of B.B. ...