Search - consideration

The Minister became concerned that a particular program might involve donations of money to the Foundation that would not qualify as gifts, and therefore would not qualify for a tax credit, because of the expectation of a benefit as consideration. ...

I have not been persuaded that Blanchard J. took into account irrelevant considerations or failed to consider relevant ones. ...

We will not attempt to list all of the factors that might be relevant in a particular case but, based on the words and context of section 28, the relevant factors in most cases would include the issues raised in the income tax appeal, the nature of the proposed intervener’s interest in the case, the argument that the intervener proposes to make, and the likelihood of undue delay and prejudice if this intervention is permitted. [7]                As we understand the reasons the Judge gave for his decision in this case, he took all of those considerations into account. ...

The appellant submits that the Court in Schultz held that the determination of whether the Minister acted with all due dispatch requires a consideration of the particular circumstances of each case. ...

The judge gave serious consideration to the relevant facts and to all of the surrounding circumstances, and did not base his decision on any erroneous finding of fact, nor did he make any perverse or capricious finding. ...

The judge then adjourned the case to one o'clock in order to allow the applicant to contact his lawyer who was absent. [3]                 The judge took into consideration the fact that the reason offered for counsel's absence was that he was not prepared to proceed and that he was, in any event, attending a hearing in another court although he had been given two months to prepare for the hearing before the Tax Court. ...

(the business). [2]                After a painstaking review of the evidence and consideration of the parties' respective arguments, Judge Archambault concluded that the employment held by the applicant resulted from a "sweetheart deal" the purpose of which was to enable her husband Paul St-Louis, an employee of the business as manager, director and chief of accounting, to split his employment income and allow the applicant to be eligible for employment insurance benefits. [3]                Before reaching this conclusion, Judge Archambault had to weigh contradictory testimony, in particular that of the applicant and her husband and that of Maurice Gallant, the sole shareholder in the business, and Jules Gélinas, an employee of the business responsible for operations. [4]                According to the version of the facts presented by herself and Mr. ...

Those considerations led the CITT to conclude that the products in issue are not "curling irons". ...

The Tax Court Judge found that the Minister had considered all of the relevant facts and that he had not been misled by irrelevant considerations. [7]                 Although not obliged to do so, in view of his conclusion with respect to the first step of the inquiry, the Tax Court Judge turned his attention to the merits of the case. ...

Fourth, the judge was wrong in concluding that the appellant was liable to penalties for gross negligence under subsection 163(2) of the Act in the absence of any evidence of carelessness or intent. [7]                We are all of the opinion, after careful analysis of the file and consideration of Mr.  ...