Search - consideration

ISSUES FOR CONSIDERATION [11]            The central issue for consideration is whether the decision maker committed a reviewable error in dismissing the applicant’s request under the fairness legislation. ...   (3) The decision under review combines fact finding with a consideration of the policy of tax administration, and sometimes questions of law. ...   [21]            While there is no question that such a memorandum does not have the force of legislation, the respondent does acknowledge that it reflects some of the considerations used by the Minister in his determination ...

At no time did the taxpayer give "valuable consideration" for the properties in question. ... Nor did the taxpayer provide other valuable consideration for what it purchased. ... Nothing- it paid no money for the assignee interest, nor did it provide valuable consideration of any other kind. ...

Because no prima facie duty of care arose, there is no need to consider residual policy considerations.                     ... Both inquiries invoke similar considerations and arrive at the same point. ... Indeterminate liability is a residual policy consideration, nothing more. ...

The 15-page document sets out in detail the parties' rights and obligations between the mandator, the Commission de l'exposition provinciale de Québec, and the mandatary, Gestion Carol Lagacé- Pavillon de la Jeunesse (Exhibit A-1). [7]      This agreement sets out the mandator-mandatary relationship of the parties in detail, including the remuneration of the mandatary, the appellant, as follows:           [TRANSLATION] SECTION V- CONSIDERATION 1.          In consideration of the performance of this mandate, the COMMISSION shall pay the following remuneration to the MANDATARY: (A)        A basic amount established over a period of twelve (12) months and set at $6,000.00 for 1997, payable in four equal instalments, on March 1, June 1, September 1 and December 1, 1997, this total basic amount to be established in proportion to the number of months covered by this agreement in 1997. ...

Where the statutory discretion has been exercised in good faith and, where required, in accordance with the principles of natural justice, and where reliance has not been placed upon considerations irrelevant or extraneous to the statutory purpose, the courts should not interfere... ... I am unable to conclude that this was an erroneous conclusion or one made in a perverse or capricious manner or one made upon considerations "irrelevant or extraneous to the statutory purpose". [12]      I cannot find any basis which would justify setting aside the decision. [13]      For these reasons the application for judicial review is dismissed. ...

Madsen to the Appellant stated that the consideration that the Appellant paid was $1.00 ...   [22]     Subsection 160(1) of the Act reads as follows:   160. (1) Where a person has, on or after May 1, 1951, transferred property, either directly or indirectly, by means of a trust or by any other means whatever, to   (a)        the person's spouse or a person who has since become the person's spouse,   (b)        a person who was under 18 years of age, or   (c)        a person with whom the person was not dealing at arm's length,   the following rules apply:   (d)        the transferee and transferor are jointly and severally liable to pay a part of the transferor's tax under this Part for each taxation year equal to the amount by which the tax for the year is greater than it would have been if it were not for the operation of sections 74.1 to 75.1 of this Act and section 74 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, in respect of any income from, or gain from the disposition of, the property so transferred or property substituted therefor, and   (e)        the transferee and transferor are jointly and severally liable to pay under this Act an amount equal to the lesser of   (i)         the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and   (ii)        the total of all amounts each of which is an amount that the transferor is liable to pay under this Act in or in respect of the taxation year in which the property was transferred or any preceding taxation year ... In my opinion the "vague promise" that the Appellant would pay her husband fair market value cannot be accepted as consideration sufficient to prevent the application of section 160 ...

One important consideration is the nature of the decision being made and the process followed in making it. ... The decision in question was a policy decision which involved the exercise of considerable discretion and the consideration of multiple factors. ... It was, on this account, open to her to draw the negative inference at issue. [35]            The Kubursi Report was but one of the considerations brought to the attention of the Minister. ...

The overriding consideration is that the interests of justice be served. . . . [7] [Emphasis added. ... Canada, 2007 FCA 86, where it is clear that the Hennelly considerations are applicable to section 12 of the Rules. ... It is interesting to read the criteria that the Court lists (at paragraphs 48 and 49) for consideration: (1) Was the motion brought promptly? ...

In such cases, consideration may be given to waiving penalties and interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 9. ... In such a case, consideration may be given to waiving interest in all or in part for a period from when payments commence until the amounts owing are paid provided the agreed payments are made on time.                                                 10. ... [W]hen the Minister exercises his discretion under subsection 220(3.1), he is required to take into account considerations relevant and unique to that taxpayer alone. ...

In such cases, consideration may be given to waiving penalties and interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 9. ... In such a case, consideration may be given to waiving interest in all or in part for a period from when payments commence until the amounts owing are paid provided the agreed payments are made on time.                                                 10. ... [W]hen the Minister exercises his discretion under subsection 220(3.1), he is required to take into account considerations relevant and unique to that taxpayer alone. ...