Search - consideration

" Moreover, the MRQ is criticized for not having taken into consideration the [translation] "vocation of the individuals and corporations in question," namely farmers or forestry workers. ... In this case, the Minister had already made an assessment; it is only the Minister's consideration of the objection that must be made with all due dispatch.   15        Another distinction in this case is that the Appellant has the right to appeal to this Court if 180 days have elapsed after the filing of the Notice of Objection and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed. ... This condition is not an issue in this case. [13]          Subsection 301(3) states: Objection and appeals 301 (3) Consideration of objection – On receipt of a notice of objection, the Minister shall, with all due dispatch, reconsider the assessment and vacate or confirm the assessment or make a reassessment ...

The Minister had replied that they did and had taken these amounts into consideration when calculating the premiums the employer had to pay for 1978. [23] The Supreme Court of Canada first undertook to determine the sections of the Act which imposed the premium and set the amounts and those which prescribed the method of collection. ... Like the Unemployment Insurance Act, the Act respecting the Quebec Pension Plan and the Act respecting the Régie de l'assurance-maladie du Québec clearly provide that the employer's obligation respecting contributions arises in consideration of an employee's performance of work during a period of time and is based on that employee's remuneration, not on the payment of his wages. ... It in fact covers any consideration or benefit having a pecuniary value which the employer is required to provide to the employee in return for his performance of work. ...

Whether the Minister erred in making the failure to issue a T4 or T4A receipt a ground for de-registration, thereby taking irrelevant considerations into account. ... Issue 6:            Whether the Minister erred in making the failure to issue a T4 or T4A receipt a ground for de-registration, thereby taking irrelevant considerations into account [43]            In his April 27, 2000 letter, the Minister stated that he noted the Committee's intention to comply with the need to issue T4 or T4A slips in the future, but that a similar situation had occurred during the 1993 Audit. ...

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. ...