Search - consideration

Fording paid to Elco the sum of $10,000 together with other consideration as set forth in paragraph 4.01 on page 11 of the agreement found at tab 17 of Exhibit A-2. ... However, in the present case consideration of the whole statute reveals, if anything, support for the Company’s position. ... The tax considerations that motivated the arrangement by itself do not by themselves bring it within the ambit of subsection 245(1). [2] The borrowing at a rate that does not and cannot yield an economic return as a means of achieving a predetermined economic result is in itself not artificial. ...

He urged that the appellant Grunbaum's trips to Israel were motivated mainly by business considerations. ... Having regard to the evidence presented, I am not satisfied that the main purpose of these trips related to business considerations or motives. ... No motives or considerations of a personal nature ascribable to the appellant Grunbaum have been established that relate to the portion of the expenses of the wedding reception that were made or incurred in relation to the business guests. ...

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. ...

In any event those considerations are not in argument in this case, and, in my view, the words requiring a person upon whom deemed forfeiture is imposed to be a person in some way “connected with the unlawful importation” indicates that the character of that forfeiture is a fine for the commission of an offence. ... They must not be arbitrary, unfair or based on irrational considerations. ... But a consideration of com pellability is set out infra page 24ff. 13 XBartleman v. ...

The figures used in calculating the support monies have been overestimated voluntarily in consideration of the good will and good faith shown by each of the parties during the negotiation of this agreement and during the difficult period of months leading up to their de facto separation. 2. The right granted to Mrs Jacoby to occupy the present house which was the matrimonial home at the time of the parties’ separation is based upon the same considerations. ... (m) In certain cases contracts are required by law to be made in writing; but these are none the less simple contracts, for they derive no efficacy from their form and are not binding unless there is consideration (Rann V. ...

The same correspondence requested an extension of 60 days until June 15, 2021, to make comprehensive submissions. [21] By letter dated April 14, 2021, CRA advised that it was willing to extend the proposal deadline to May 17, 2021, in order to allow counsel to submit representations or explanations for CRA’s consideration. ... On its face, the first Notice of Application appears to identify possible administrative law concerns about procedural unfairness arising from non-disclosure and an opportunity to be heard. [128] However, considering the first Notice of Application holistically and practically, it is my view that the first Notice of Application suffers from fatal flaws related to all three concerns described by Stratas JA in JP Morgan, at para 66. [129] I begin with consideration of the nature of the proposed judicial review and the remedies requested (which JP Morgan addressed separately but in the present case, are conveniently analyzed together). ... These issues are also all bound up in CRA’s underlying consideration of the facts and evidence that led it to its assessment position in its March 16, 2021, letter that the applicant’s business was involved in a sham and participated in a carousel scheme. ...

This factual consideration according to Mr. Chappell, makes Comparable 8 more valuable than the subject property. ... Weatherby, in arriving at a value of $11 per square foot, should not have discounted that value to take into consideration the cost of accessing the sewer network because his initial value of $11 per square foot already takes that cost into account. ... Chappell's value of 70% takes into consideration all these costs and risks. 155 With respect to the holding cost, on behalf of the Respondent, it was submitted that Mr. ...

., paragraph 41] in Auton that a legislative choice to accord a particular benefit under the legislation under consideration can potentially give rise to a valid claim that subsection 15(1) of the Charter has been infringed. ... The matter of discrimination by effect requires a consideration of whether the non-inclusion of a particular benefit is consistent with the purpose and scheme of the impugned legislation…. 17. ... Nevertheless, I will make a few comments below about the history, context, purpose and scheme of the METC. (2) Indirect Discrimination or Discrimination by Effect [148] As was stated by the Federal Court of Appeal in Ali, the question of whether there has been “discrimination by effect requires a consideration of whether the non-inclusion of a particular benefit [in this case, an METC in 2015 for expenses incurred in respect of fertility treatment and surrogacy] is consistent with the purpose and scheme of the impugned legislation [in this case, paragraph 118.2(2)(a), (n) and (o) of the ITA].” [95] [149] The METC was introduced in 1988, when Parliament replaced the group of deductions from income with a new system of tax credits. ...

However, he emphasized that reassessments of additional tax could result in changes to the initial calculations and that this possibility thus had to be taken into consideration. ... With these considerations in mind, he contended that the adjustments made in the instant case are hard to justify in view of the fact that their effect is to prevent the transfer of more than half of Kruger's accumulated after-tax income. ... Clearly, this policy could not be taken into consideration if it were contrary to the provisions of the Act. ...

It is clear from all of the. documentary evidence, and particularly the memorandum of the appellant’s tax counsel dated June 21, 1963, that it was not until that date that any trusts were given: consideration as possible partners in Atlantic, other than as shareholders of corporations who would be partners. ...