Search - consideration

ISSUE FOR CONSIDERATION [7]                The single issue for consideration in this judicial review is whether the Minister erred in the exercise of his discretion under the fairness provision, by denying the applicant’s request for a waiver of penalties and interests owing.   ...   (3) The decision under review combines fact finding with a consideration of the policy of tax administration, and sometimes questions of law. ...

As consideration, 3662527 issued 1,000 class “D” preferred shares to Quebecor. ... However, where the consideration exceeds the PUC, the excess is deemed to be a dividend subject to tax. ... These considerations are not independent of one another and may overlap. ...

Position of the Respondent [206] The Respondent submits that the Appellants lacked donative intent for the entire gift amount arguing that the payments made “were not gifts but consideration under profit-motivated contracts.” ... At common law, where the transferor of the property has received any form of consideration or benefit, it is generally presumed that such an intention is not present. ... It is apparent that the loan was “consideration for the gift” or “in any way related to the gift” in accordance with subparagraphs 248(32)(a)(i) or (iii). ...

The defendant also suggests that the plaintiffs have failed to give a reasonable explanation for the delay in asking for reconsideration. [10]      In response to the defendant's written representations, the plaintiffs filed and served a "supplemental record and written submissions in reply" which includes an affidavit and representations. [11]      That document is in some ways the record and the representations that should have been filed and served with the motion in the first place. [12]      The defendant filed and served another letter dated December 4, 2000 in which he strongly opposed the consideration of the supplemental record and written submissions in reply filed and served by the plaintiffs. [13]      The defendant suggests that this document is irregular because as a reply it should respond to items raised by the defendant and in fact, it raises many new arguments, particularly in paragraphs 4, 6, 10 and part of paragraph 5. [14]      I agree with the defendant that he is deprived of any opportunity to respond to this information even through cross-examination and therefore, it should not be considered by the Court. [15]      The defendant also suggests that the affidavit of Elvire Medieros was not included with the plaintiffs' motion materials, it was neither listed in the notice of motion as information which the plaintiffs intend to rely on and that this affidavit is improperly before the Court and should not be relied on. [16]      I totally agree with the defendant's submissions. [17]      In fact, if a party intends to bring a motion for an extension of time and also to be dispensed of the application of any rules, it should be explained in detail and the Court should be provided with valid reasons. [18]      In fact, it is not the case, here, and the motion for extension of time and to be dispensed to comply with Rule 364 is dismissed.                          ...

CONSIDERATION [21]            The Plaintiff, who also acts as counsel, deposes to many things in his own affidavit material, all of which I weight accordingly. ... Justice LeBel then noted that he had kept the various considerations, including those set out above, in mind and that being the case:... ... As I have already pointed out earlier the concept of merit means, among other things, a case that is deserving or worthy of consideration. ...

[Food, social and ceremonial] access should reflect some balance between the diversity and abundance of resources that are locally available, community needs and preferences, and operational management considerations”. ... Where deep consultation is required, a dialogue must ensue that leads to a demonstrably serious consideration of accommodation. ... Second, while the 2006 Framework contemplates consideration of parity, it also explicitly includes consideration of other criteria. ...

With respect, I believe that my colleagues fail to take this consideration adequately into account. ... I think he ought to have a little consideration; that should be allowed as a deduction.       ... These considerations lead me to conclude that s. 56(1)(b) fails the minimal impairment test. ...

Guest and advised her that after consideration of her client's request for interest relief and a review of the applicable legislation, he concluded that it would not be appropriate to cancel the interest charges because it was determined that the applicant had the assets and the ability to pay the arrears. ... [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. ... For this reason, I believe that the decision was made without full consideration of all the relevant factors, and is reviewable on that basis. [69]            In addition, there have been considerable delays dealing with the second fairness request. ...

The Applicant argued that this consideration should have been taken into account, and given more weight. ... Special consideration due to extraordinary events 34. When an extraordinary event (for example, natural disaster) has prevented many taxpayers from meeting their tax obligations, the minister may issue a news release to announce that special consideration will be given to providing relief, such as a waiver or cancellation of penalty and interest charges on late tax remittances or late filing of a return. ... Considération particulière en raison d’événements exceptionnels 34. Lorsqu’un événement exceptionnel (par exemple, une catastrophe naturelle) a empêché un grand nombre de contribuables de respecter leurs obligations fiscales, le ministre peut annoncer par voie de communiqué de presse qu’une considération particulière sera accordée à un allègement, tel que l’annulation ou la renonciation des pénalités et des intérêts résultant de paiements d’impôt ou de déclarations tardifs. ...

a gift is a voluntary transfer of property owned by a donor to a donee, in return for which no benefit or consideration flows to the donor (...) ... Canada [2001] 4 CTC 54 (FCA) it was held that “obtaining a receipt from a charitable organization could not be viewed as consideration that would eliminate the gratuitous and liberal nature of the transaction” (para. 8) and in Mariano v. ... In consideration for that payment, the Appellant expected an addition of $47,000 to his investment portfolio along with a same-day, limited recourse, partially secured, self-funding loan of $89,000. ...