Search - consideration

Since the 2 012 allowance i s not exc l uded from 2013 inc o me by virtue o f subparagraph 6(1)(b)(v), the n subparagra p h 8(1)(f)(iv) whic h precludes deductions only where subpa r agraph 6(1)(b)(v), is engaged, does not g et triggered either. [51] This type of probl e m invites a consideration of the purpose o f sections 5, 6, and 8 o f the A ct. ...

In the matters under consideration, Mr. Brown found that neither Mr. Hennessey nor Eastern Health “can be considered the deemed employer” (Exhibit P-5).    ... I would say that no consideration would have been given because Mr. Hennessey would have been well aware through his conversations with collections that the idea – one of the reasons an individual account was set up in January 2006 was to facilitate him keeping current with current remittances.  ...

C.A.) is, in my view, the leading pre- Descôteaux judicial consideration of the relationship between solicitor-client privilege and search warrants under the Criminal Code  .  ... Considerations of fairness in the process remain determinative (Novak v. ...

Consideration of this context will enable a reviewing court to assess and understand the nature of the individual parts of the series when analysing whether abusive tax avoidance has occurred. ... Of course, in the GAAR analysis, the entire series of transactions must ultimately be taken into consideration to determine whether the tax benefit results from an abuse of the provisions relied upon ...

Bryant, The Law of Evidence in Canada, Second Edition, Butterworths, Toronto and Vancouver, 1999, at paragraph 14.96, page 756, other considerations unique to the adversarial system, such as fairness to the opposite party and consistency of positions, may come into play. But the Court cannot find any such considerations here. [103]        Normally, the essentials of a waiver of a legal right (such as a time limitation or contractual rights) include a conscious intention to relinquish that right (see Saskatchewan River Bungalows Ltd. v. ...

Peter Sommerer grants the Sommerer Privatstiftung the right to transfer the voting, dividend, and subscription rights against payment of a consideration of CAD 0.66 per share.   ... The property sold to the trust cannot, as argued by the Respondent, be viewed as "original property"; it can only be substituted property, as consideration was given for it by the trust.   ...

Rodgirs acknowledged being part of a discussion where consideration was being given to not proceeding against Baumgardner with the criminal proceedings because they might instead use him as a witness. ... That consideration is not relevant to the decision that I am required to make. ...

., [1980] 1 S.C.R. 357, at p. 373.   83                                The respondent must show that the appellants infringed its “sole right”, in relation to the musical works at issue, to “communicate to the public by telecommunication”.   84                                This will require consideration of two related legal issues:   (i)                Can the appellants claim the protection of the limitation in s. 2.4.(1)(b)?   ... The Privy Council held that Parliament was fully competent to pass legislation with extraterritorial effect (at p. 163):   Once it is found that a particular topic of legislation is among those upon which the Dominion Parliament may competently legislate... their Lordships see no reason to restrict the permitted scope of such legislation by any other consideration than is applicable to the legislation of a fully Sovereign State.   ...

Accordingly, the item Inventories, $3,492.7, is calculated on the basis of costs incurred on “long-term contracts and aerospace programs” amounting to $5,446.5, less the amount of the consideration received, $2,530.7. ... No consideration is received by the customer at the time of the payment before delivery.   43.       ...

As a general statement, it can be said that the cost of an asset is measured by, and is equal to, the cash value of the consideration parted with when acquiring the asset.  ... They do not require a different standard of proof or a specially cogent standard of evidence, merely appropriately careful consideration by the tribunal before it is satisfied of the matter which has to be established.   ...