Search - consideration
Results 181 - 190 of 11376 for consideration
TCC
Marine Atlantic Inc. v. The King, 2024 TCC 51
The factors in Rule 147(3) [of the General Procedure Rules] are the key considerations in the Court’s determination of costs awards as well as the quantum and in determining if the Court should move away from the Tariff; 6. ... The manner that the Tariff is referenced in Rule 147 [of the General Procedure Rules] indicates the insignificance of the Tariff in costs considerations. ... Consideration of Relevant Factors A. Result of the Proceedings [12] As I noted previously, the Appellant was successful on all issues before the Court. ...
TCC
Brousseau Succession v. The Queen, 2012 TCC 390 (Informal Procedure)
[22] Section 69 of the ITA provides for adjustments to be made when computing the proceeds of a disposition or an acquisition in the case of inadequate considerations. Section 69 reads as follows: income tax act Section 69: Inadequate considerations. ...
TCC
Dick Irwin Group Ltd v. The Queen, 2003 TCC 537 (Informal Procedure)
Freightliner $6,160 The Appeals respecting these, and their associated penalties and interest, are allowed, if they have not already been. [4] The Appellant's own form of "Exclusive Yacht Listing Agreement and Sales Authorization" contains the following introduction and paragraphs 1 and 2: IN CONSIDERATION OF the Broker using due diligence to find a purchaser for the Vessel, the Owner hereby grants to the Broker the sole and exclusive right to sell the Vessel during the Exclusive Listing Period (as defined below), on the following terms and conditions: 1. ... That is perfectly logical respecting an agent who has possession of the goods and receives the payment of consideration for the sale of goods. ...
FCTD
Munzel v. Canada, docket T-1045-98
CONSIDERATION Striking the Statement of Claim as frivolous, vexatious or abusive [4] While the Plaintiff, who acts for himself, seems sincere in what he is trying to do and has put substantial effort into drafting the Statement of Claim, it has a number of faults and indeed, might be struck out under Rule 221 by reason of a lack of particulars and as an abuse, for in its present form it would be exceedingly difficult for the court to regulate. [5] To elaborate, Mr. ... Justice Cory, delivered the judgment of the Court, set out the principles for public interest standing in order to bring an action: It has been seen that when public interest standing is sought, consideration must be given to three aspects. ...
SCC
Vancouver Society of Immigrant and Visible Minority Women v. M.N.R., 99 DTC 5034, [1999] 1 SCR 10, [1999] 2 CTC 1
As I explain below, distinct considerations apply to the fourth head. ... Secondly, it must examine certain accepted anomalies to see whether they fairly cover the objects under consideration. ... Charter Considerations 207 One final submission merits some consideration. ...
SCC
Schwartz v. Canada, 96 DTC 6103, [1996] 1 SCR 254
This means that the appellate court will be justified in conducting its own assessment of the balance of probabilities, taking into consideration the omitted elements. ... It could be that a reconsideration of the evidence, taking into consideration the omitted evidence, calls for a different conclusion on a given factual situation. ... In order to determine if a specific amount is taxable under the general provision of s. 3(a) of the Act, various considerations should be taken into account. ...
FCTD
Shilling v. Canada, docket T-222-97
But as I view the matter, somewhat different considerations must apply in the case of statutes relating to Indians. ... He argues that in this case, unlike Folster, a consideration of these factors would point to a location for the employment income that is not on a reserve. [60] Counsel for Ms. ... Other considerations [75] Both parties agreed that the place of payment of Ms. ...
FCTD
Ticketnet Corp. v. Canada, docket T-2185-88
Acceptance of the software by Ticketnet was regarded by the parties as a formality, and simply served to measure the time from which the repayment of the loan and the payment of the additional compensation through the royalties would commence. [27] Counsel supported her theory of the dual contracts by reference to the language of the agreement, Ticketnet"s audited financial statements and considerations of fairness. ... (c) fairness considerations [52] Counsel for Ticketnet also maintained that considerations of fairness supported Ticketnet"s analysis of the agreement. ... Despite the elegant arguments advanced on behalf of Ticketnet, counsel for the Crown is correct to say that the legal obligations assumed by Ticketnet under the contract were not those of a borrower, and that the underlying commercial reality, tax considerations aside, gives no substance to this characterization. ...
FCTD
Street v. Canada (Attorney General), 2024 FC 670
Pentney J. concluded that there had been no consideration of the concept of adverse effect discrimination, which was the most important aspect of his claim: at paras 76, 86, 88. ... The Applicants must either be able to see the contents of the report during the course of the meeting with the Decision Reviewer, or if the Decision Review is to proceed by writing, a copy of the Report must be disclosed to the Applicant so that the Applicant may prepare written submissions for the Decision Reviewer’s consideration. ... The respondent argued that Ahmed described two ways in which a complainant may discuss the contents of a Fact-Finding Reports directly with the Decision Reviewer: 1) where the applicant sees the content of the report during the DR meeting; or 2) if the DR proceeds in writing, where the applicant receives a copy of the report so they can prepare written submissions for consideration by the DR reviewer. ...
SCC
Canadian Pacific Ltd. v. A.G. (Can.), [1986] 1 S.C.R. 678.
The Minister of National Revenue took these amounts into consideration in calculating the premiums that the appellant was required to pay for the year 1978. 5. ... These amounts were accordingly a part of their insurable earnings and, on that account, should be taken into consideration in calculating the premiums payable under section 66 of the Act. 47. ... Both of these cases involved consideration of the phrase "earnings in the employment of the same employer". ...