Search - consideration

In the case at bar the Minister acted with respect to the years 1940 and 1941 as with respect to 1939 on the irrelevant consideration that the appellant had no standing as a lessee under the section. ... It was shown, contrary to the contention of the respondent, which was given effect to by the learned trial judge, that there had been a capital consideration paid by the appellant to Winfield in the issue of 747 paid up shares of the appellant company for the assignment to the appellant of the interests here in question and other property, and in the balance sheet of the appellant a value of $70,700 was placed on its "coal leaseholds". ... Amounts invested would ordinarily be one of the relevant matters for consideration in making the allowance for depletion, but would not necessarily be the only consideration. ...

Elliott representing the respondent, particularly where he indicates the considerations presented to the Department by the mining interests, does not support the appellant’s contention. ... For instance, cost may be inapplicable to property demised: special considerations might affect it in mining ventures, and, as in the United States, place it either at the fair market value at the time of discovery, or a value ultimately ascertained by a percentage of gross return. ... The language of the section supports the appellant’s contention that its interests in the land as lessee, licensee or otherwise (except in cases of leases where provision is made for apportionment) is not the material consideration but rather that its income derived from timber limits which is here admitted. ...

In defining this discretion their Lordships said at page 36: " " The criteria by which the exercise of a statutory discretion has been exercised bona fide, uninfluenced by irrelevant considerations and not arbitrarily or illegally, no court is entitled to interfere even if the courts, had the discretion been theirs, might have exercised it otherwise.” In the ease at bar the Minister acted with respect to the years 1940 and 1941 as with respect to 1939 on the irrelevant consideration that the appellant had no standing as a lessee under the section. ... Amounts invested would ordinarily be one of the relevant matters for consideration in making the allowance for depletion, but would not necessarily be the only consideration. ...

No other consideration moving from the Canadian company to the English company was either contained or represented in the agreement. ... The evidence does not indicate any inadequacy in consideration for the payments made, nor is there any suggestion of fraud. ... " The appellant was invited to submit written representations for consideration. ...

Interest is paid by a borrower to a lender: a sum paid to a third person as the consideration for guaranteeing a loan cannot be so described. ... These shareholders received in consideration of their giving that guarantee an amount in each year equal to the interest paid to the bank in the same period. ... This last guarantee continued throughout the fiscal years 1941 and 1942 and all payments here in question were made to the guarantors in consideration of this guarantee. ...

The decision affords no assistance in the determination of this appeal and the remarks of Lord Thankerton must be read with reference to the matters under consideration. ... There are several cases where the provisions of the Dominion Act came before the courts for consideration. ... These cases decided in effect that a tax imposed in similar language to that under consideration here was a tax on a person rather than on property or on a source of revenue. ...

Apart from constitutional considerations, there is no acquisition or consumption involved within the meaning of the Act. ... What remains for consideration on this aspect of the case is a submission based on Bank of Toronto v. ... Apart from constitutional considerations, I do not see how such operators can be said to be "purchasers", as defined in subpara. ...

I am led to this conclusion by a consideration of the intent and terms of the Act itself, and of the several cases cited by counsel for the appellant, I think it necessary to refer only to one, Rector of St. ... Justice Manson had been unable to reserve consideration of the matter and at the conclusion of the argument before him dealt with the contention of the present appellant that the decision of this Court in Maritime Telegraph and Telephone Co. v. ... His evidence is not contradicted except in the sense of the contention of this company, as in the case of the other two companies, that unless a licence under the Water Act was held and unless transmission lines, etc., be taken into consideration, the tunnels actually had no value. ...

The ability of the defendant to pay has never been regarded as a relevant consideration in the assessment of damages at common law. ... With great respect, the irrelevant considerations which the Appellate Division took into account were errors in law. ... Counsel never really engaged in consideration of whether, assuming [Page 248] home care, such care could be provided at lesser expense. ...

What policy considerations govern its discriminate application?   27        As Fleming stated in an oft-quoted passage:   [T]he modern doctrine of vicarious liability cannot parade as a deduction from legalistic premises, but should be frankly recognised as having its basis in a combination of policy considerations....   ... McLachlin J. noted that Fleming identified similar policies to justify the imposition of vicarious liability, including the provision of a just and practical remedy for the harm and the deterrence of future harm, and held that these two ideas “usefully embrace the main policy considerations that have been advanced” (Bazley, supra, at para. 29).   30        Identification of the policy considerations underlying the imposition of vicarious liability assists in determining whether the doctrine should be applied in a particular case and it is for that reason that the policy considerations set out by this Court in Bazley should be briefly reviewed.   31        First, vicarious liability provides a just and practical remedy to people who suffer harm as a consequence of wrongs perpetrated by an employee.  ... No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases.  ...