Search - consideration

The standard to be applied is one of reasonable consideration.  But it is clear that the proper approach to applying paragraph 55(1)(c) of the Act requires that one views the transactions as a whole rather than in isolation.  ...

In other words, in today’s language, where the Federal Court has jurisdiction under the ITO-Int’l Terminal Operators test, the Federal Court can decide a constitutional question. [50]            In light of these considerations, what should now be made of the passage in Northern Telecom? ...

ISSUES [13]         The three issues for consideration in these Appeals are: a)      whether the Subject Deposits, as summarized in Table 4, were derived from loan repayments or other non-taxable sources or were derived from unreported income; b)     whether the Minister properly reassessed Mr. ...

Given that at the hearing the taxpayer’s number was never disputed and given that subsection 18.15(3) of the Tax Court of Canada Act says “[n]otwithstanding the provisions of the Act under which the appeal arises, the Court is not bound by any legal or technical rules of evidence in conducting a hearing and the appeal shall be dealt with by the Court as informally and expeditiously as the circumstances and considerations of fairness permit”, I am simply going to assume that $29,225.45 is correct. ...

The assessment was made on April 30, 2013, and the appellant filed his notice of objection on July 18, 2013. [69]   The CRA informed the appellant of the basis for the assessment well before the hearing of the motion before the Court and the appellant had the opportunity to adjust or amend his motion to take the assessment into consideration. ...

Background – Procedural History [16]   This is the second motion to certify a class action based on allegations by the Beekeepers that: 1) Following the expiry of HIPR 2004, the Federal Crown denied the Beekeepers the right to seek import permits for “packages”, rejecting any applications for import permits without consideration; 2) The Federal Crown informed commercial beekeepers that the border remained closed to American “packages”, and the Federal Crown would not reconsider this policy until a new risk assessment was completed, which it represented would only be done following an “official request” from the Canadian Honey Council (“Honey Council”); 3) As a result of the Federal Crown’s unlawful extension of the prohibition against “package” imports, commercial beekeepers were forced to buy replacement bees from less desirable sources, and use more time-intensive and expensive measures to keep their bees alive over the winter. ...

The receipt indicates the following: [translation] “batch of jewellery valued at $25,000.00 in payment (consideration) for land located in Saint-Didace in Maskinongé”. [77]          Mr. ...

However, even if such an issue were not now moot, the following considerations would lead the Court away from such a factual finding in the circumstances of this appeal: a) on balance, it is just as likely that the entity in control and possession of EMI Macao’s property was EMI Corp pursuant to its legal agreement to provide administrative services and import the goods acquired by EMI Macao. ...

However, paragraph 241(3)(b) clearly allows for the production of evidence in “any legal proceedings relating to the administration or enforcement of” the Act. [27] Accordingly, while the privacy of tax information is, of course, an important consideration, section 241 has no direct application here. [28] The general rule is that, where a document is relevant, it will have to be produced in its entirety. ...

Poisson did not simply take the auditor’s work at face value but rather conducted a serious review of it and gave real consideration to potential problems that could have arisen as a result of the different methodologies the auditor employed. ...