Search - consideration

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. ...

“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 ...

Definition of specified class (1.1) For the purposes of subsection 256(1), specified class means a class of shares of the capital stock of a corporation where, under the terms or conditions of the shares or any agreement in respect thereof, (a) the shares are not convertible or exchangeable; (b) the shares are non-voting; (c) the amount of each dividend payable on the shares is calculated as a fixed amount or by reference to a fixed percentage of an amount equal to the fair market value of the consideration for which the shares were issued; (d) the annual rate of the dividend on the shares, expressed as a percentage of an amount equal to the fair market value of the consideration for which the shares were issued, cannot in any event exceed, (i) where the shares were issued before 1984, the rate of interest prescribed for the purposes of subsection 161(1) at the time the shares were issued, and (ii) where the shares were issued after 1983, the prescribed rate of interest at the time the shares were issued; and (e) the amount that any holder of the shares is entitled to receive on the redemption, cancellation or acquisition of the shares by the corporation or by any person with whom the corporation does not deal at arm’s length cannot exceed the total of an amount equal to the fair market value of the consideration for which the shares were issued and the amount of any unpaid dividends thereon.   ...

Lee, and the December 11, 2003 transfer was not made for consideration. ... Antle had agreed to the additional consideration for Stratos under duress, maintaining his right to sue Stratos personally for $1.38 million;-   It was not Mr. ... A lack of any refusal may of course be indicative of the fact that trustees have abdicated their fiduciary duties and are simply following the wishes of the settlor without further consideration. ...

However, for the reasons also stated below, I   am of the view that the delay in servicing the Land was known at the Valuation Date and, subject to considerations relating to the methodology used by the appraiser, had to be factored into the valuation of the Land: an amount of $750,000 is reasonable in that respect. ... As the relevant excerpts were included in the Galluzzo Report, I   find that that was sufficient to constitute compliance with the Rules. [93]   It cannot be said that the mere consideration of these various documents in the course of arriving at an opinion means that these documents are therefore “specifically relied on in support of” that opinion. ... The fair market value of the undevelopable portion is nil since there is no value in it for a developer as it will have to be surrendered to the municipality for no consideration and its value is embedded in the value of the developable acreage. [133]   In addition, Mr.   ...

Nateweyes’ testimony been the only evidence of procedural irregularities, then perhaps some consideration could be given to the Applicant’s argument, however, his testimony became redundant once Randy Clarke testified. ... Therefore, the Appeal Tribunal erred in considering such evidence. [42]   The Applicant offers no statutory interpretation analysis with respect to s 8 of the Code or any authorities in support of his view. [43]   In my view, because a plain reading of s 8(a) to (d) does not exclude the submission of other evidence at the first stage of the appeal process, there would be nothing inherently procedurally unfair or unreasonable about the Appeal Tribunal accepting for consideration evidence from other sources. ... If the Code contained provisions indicating that only appeal grounds which are particularized in the notice of appeal may be pursued at an Appeal Hearing, or clarifying that, if testimony at an appeal hearing reveals facts that identify and confirm other relevant contraventions of the Code, then that these may be taken into consideration in the decision making process, then this would avoid situations such as this one. ...

Smith gave brief evidence, which he described as “additional considerations,” regarding the potential for use of serial numbers in other manners that might have a negative impact on law enforcement, this evidence was scant, and no claim was made by the RCMP that the serial numbers were exempt from disclosure pursuant to section 16 of the ATIA. ... Had I concluded otherwise, I would have found that the matter should be sent back to the RCMP for redetermination, as there is no indication that the RCMP gave substantive consideration to the release of the information in the public interest. [84]   In their letter of submission to the Information Commissioner in the course of the investigation, the RCMP stated the following regarding the exercise of discretion under subsection 19(2): As required during the course of our review, due consideration was given to the exercise of discretion as outlined in subsection 19(2) of the Act. ...

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.  ...

Subsection 123(1) of the ETA does contain a definition of FMV which applies to all of Part IX, including section 191, and reads as follows: “fair market value” of property or a service supplied to a person means the fair market value of the property or services without reference to any tax excluded by section 154 from the consideration for the supply.” [82] As lamented by the Appellant, the ETA definition of FMV provides little direction on how to determine the FMV of property for the purposes of section 191 such that we must turn to the oft-quoted definition provided in Henderson Estate v Canada, [60] and quoted with approval by the Federal Court of Appeal in Canada v Nash as follows: [61] 8 The well-accepted definition of fair market value is found in the decision of Cattanach J. in Henderson v. ... Each assignment has separate and distinct considerations. [81] [98] Thus the issue that must be addressed is whether the CRA appraiser, Mr. ... Duda’s testimony under cross-examination on his consideration of Mr. Rokeby’s market analysis and what “specific circumstances” he considered. [59] Transcript at 705. [60] Henderson Estate v Canada, [1973] FCJ No 800 (FCTD). [61] Canada v Nash, 2005 FCA 386 at para 8 [Nash]. [62] Ibid at para 17. [63] Appellant’s Written Submissions at para 124. [64] Ibid at para 125. [65] Ibid at paras 128–129. [66] Appellant’s Written Submissions at para 133. [67] Nash, supra note 61 at para 37. [68] McCuaig Balkwill v the Queen, 2018 TCC 99 [McCuaig]. [69] Income Tax Act, RSC 1985, c 1 (5 th Supp). [70] McCuaig, supra note 68 at para 25. [71] Ibid at para 19, citing Nash, supra note 61 at para 24. [72] Marall Homes Ltd. v Canada, [1995] TCJ No 1494 (TCC) [Marrall]. [73] Ibid at para 6. [74] Respondent’s Written Submissions at para 46. [75] Respondent’s Book of Authorities, Tab 54, Policy Statement P-165R – Fair Market Value for Purposes of Part IX of the Excise Tax Act at 901–02. [76] Respondent’s Written Submissions at 13. [77] Ibid at para 51. [78] 27 Cardigan Inc. v The Queen, 2004 TCC 448 at para 11. [79] 27 Cardigan, supra note 57 at paras 33–35. [80] See also Southpark Estates, supra note 14 at para 58. ...