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FCA

Roper v. Canada, 2013 FCA 245

The Judge neither committed an error of law, nor misapprehended the facts, nor exercised his discretion on the basis of an unreasonable weighing of relevant considerations. ...
FCA

GF Partnership v. Canada, 2013 FCA 260

In so holding, she rejected the appellant’s contention that it paid the development charges as agent for the homebuyers and found that the development charges were part of the consideration paid for the homes. ...
FCA

Nicholls v. Canada, 2012 FCA 243

Cost awards are discretionary, and this Court can only interfere with such an award if the Judge failed to give weight to all relevant considerations, considered irrelevant factors or erred in law (see Merck & Co. v. ...
FCA

Golden v. Canada, 2009 FCA 86

It amounts to an allegation that the criminal trial judge should have taken into consideration the information contained in the seized documents ...
FCA

McKinney v. Canada, 2008 FCA 318

Unfortunately, his consideration of this question was overtaken by other events. ...
FCA

Kossow v. Canada, 2008 FCA 254

Kossow raises a number of issues for this Court’s consideration in that appeal. ...
FCA

Venneri v. Canada, 2006 FCA 165

It is not necessary to review each one of the factors the judge took into consideration to reach his conclusion. ...
FCA

Canada (Customs and Revenue Agency) v. Black & Decker Canada Inc., 2005 FCA 384

If not, then consideration would have to be given to heading 8508. [4]                The CITT found as fact that the items are battery packs composed of a combination of multiple cells configured as a battery, nickel-cadmium chemistry, and a roughly rectangular shape. ...
FCA

Larochelle v. Canada, 2005 FCA 88

That transfer between persons not dealing at arm's length brought him within the scope of section 160 of the Income Tax Act, making the recipient and the transferor jointly and severally liable to pay an amount equal to the amount 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. [4]        Quite apart from the credibility of the testimony by the two expert witnesses, assessment of the credibility of the transferor was also at the heart of the matter in view of the circumstances surrounding the said transfer, the management of his company before the share transfer and that of his personal business operating in the same field. ...
FCA

Stanfield v. Canada, 2005 FCA 107

Canada, [1994] 2 S.C.R. 394, such a decision should not be reversed on appeal unless it is based on an error of law or the judge has failed to give sufficient weight to all relevant considerations. [3]                Generally, in determining whether to grant an extension of time, the four factors listed in Grewal v. ...

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