Search - consideration

The essential consideration in my view is that the requirement to produce is not so intrusive as a search or seizure, that it in no sense resembles a search and cannot be tantamount to a seizure because the person subject to it has a right to take action to circumvent the required production. ...

Nevertheless when the basic assumption relied on in reassessing under the Income Tax Act is that an alleged partnership did not exist between spouses thereby placing the onus on the appellant to establish on the preponderance of the evidence that it did exist one should, in my opinion, be guided by these considerations. ...

He felt that he needed further flying experience in order to operate responsibly, having regard to considerations of safety. ...

I have given the matter careful consideration in the time that was available to me and it is my opinion that it would not be expedient to attempt to substantially dispose of the action by way of a preliminary determination of the question or questions of law. ...

Counsel gave as reference for the Court's consideration the cases of Wesley H. ...

He devoted all his available spare time to the farm and his arrangements with Bell Canada provided for flexibility and consideration during certain critical periods of the year — seeding, harvesting, etc. ...

There was no evidence, however, as to what took place at the conference and what considerations went into the fixing of the 55 cent value which the appellants asserted. ...

He further points out that with respect to interest payments made by the plaintiff in 1970 and 1971 to Consolidated Paper (Bahamas) Limited, which the Minister disallowed, which the plaintiff appealed, and which the defendant did not agree to settle in favour of the plaintiff until about a week before the trial, consideration should be given in assessing costs to the expenses unnecessarily incurred by the plaintiff because of the lateness of the settlement. ...

Using the notice of appeal of Wagenaar the situation was: During the latter part of 1978 — an agreement was reached whereby the taxpayer would sell his shares, the consideration being twenty six per cent (26%) of the net profit for the year ended December 31, 1978. ...

In consideration the manufacturer agreed to bear many of the expenses of rallying and to permit the appellant to keep any prize moneys won. ...