Search - consideration

On the contrary, I think the enumerated considerations in clauses (a) to (h) provide guidance as to matters that might be considered relevant in clause (i). 25.  ... Taking risk into consideration would result in an increase in the costs awarded only against the defendant.  27.  ...

Analysis [46]   General considerations [47]   Nature of the business   [67]          It is important to bear in mind the nature of the appellant's business in the field of civil aviation ... " (Emphasis added.) is also a relevant consideration. [70] This would be the result regardless of the test. [71] Two simulators for Air Canada and two for the Toronto training centre. [72] In Minister of National Revenue v. ... In the result, the respondent obtained, by its exchange of trading lands, land which it was able to sell for a cash consideration of $1,000,000, being the value placed on the land by the purchaser. ...

He was therefore the only witness able to enlighten the Court on the intention of the parties in relation to the services rendered by CDPQ as consideration for the payment of transaction fees. ... Minister of National Revenue [83]: It is not a question of the Minister or his Court substituting its judgment for what is a reasonable amount to pay, but rather a case of the Minister or the Court coming to the conclusion that no reasonable business man would have contracted to pay such an amount having only the business consideration of the appellant in mind. ... Rather, counsel for the respondent argued that the fees were unreasonable because Laurentian Bank did not receive any consideration for them [90]. [90] The amount of this expense was not questioned by counsel for the respondent, but he nevertheless considered it completely unreasonable. ...

The seriousness of an allegation made, the inherent unlikelihood of an occurrence of a given description, or the gravity of the consequences flowing from a particular finding are considerations which must affect the answer to the question whether the issue has been proved to the reasonable satisfaction of the tribunal. ... In my view, the Trial Judge erred in not taking this evidence into consideration. ... She stated that this inquiry was appropriate in respect of both the admissibility and the weight to be given to the witness' evidence, if admitted. [103]        I agree entirely with the appellants that the Trial Judge could not defer his consideration of this issue to "the community. ...

CONSIDERATION Claim Against the Individual Defendants [3]                There is no allegation against the individual Defendants, who are employees or former employees of Canada Customs and Revenue Agency ("CCRA"), and who were involved in the collection process, that they were on a frolic of their own or acted outside of the scope of their employment. ...

These factors should then be analyzed to determine what weight they should be given in identifying the location of the property, in light of three considerations:  (1) the purpose of the exemption under the Indian Act; (2) the type of property in question; and (3) the nature of the taxation of that property.  ...

CONSIDERATION Scope of Production of Documents [6]                 The Defendants, who in the questions objected to are essentially looking for documents, begin with a general proposition from Everest & Jennings Canada Ltd. v. ...

A consideration of the amendment itself and its purpose leads me to conclude that the word "course" refers to a single course within a curriculum of studies as was determined by Paris J. in Ferre and not the entire curriculum as was determined by Bowie J. in Siddell. ...

The course of an audit is directed by a multitude of factors, including the auditors’ experience, training, the state of the records, the tax history of the taxpayer as well as considerations external to the particular taxpayer. ...

The course of an audit is directed by a multitude of factors, including the auditors’ experience, training, the state of the records, the tax history of the taxpayer as well as considerations external to the particular taxpayer. ...