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TCC

Quincaillerie Le Faubourg (1990) Inc. v. M.N.R., 2009 TCC 411

Broad considerations of statutory purpose should not be allowed to displace the specific language used by Parliament (Ludco, at paras. 38-39) ...   [41]          There can be two types of control: de jure or de facto; to avoid confusion, the courts have found that effective control must be considered,  which clearly means the analysis must be more thorough than a simple consideration of de jure control. ... To this end, the number of shares has no importance; only the number of votes should and must be taken into consideration. ...
TCC

Hasiuk v. The Queen, 2007 TCC 724

)   [9]      Further, if there was a business contract with the transferee for added consideration, there is no benefit to the transferee. The transferee is in effect receiving payment of the consideration to which it is entitled under the contract.          ... There was therefore a business contract in place between 590 and 711 and the transfer of the proceeds was for consideration. ...
TCC

Leckie Morel v. The Queen, 2007 TCC 109

That too was a case in which no estoppel would lie, as there was no unanimity of parties, but the statement of defence was struck out as the issue raised in it was the same one that the defendant had unsuccessfully raised as plaintiff in an earlier action against a different party. [4]      Two recent decisions of the Supreme Court of Canada make it clear that, while abuse of process by relitigation has become part of the law of Canada, it and issue estoppel are both discretionary remedies, and their application is subject to consideration of the peculiar facts of each case, and in particular to considerations of fairness and justice. ... Most importantly, however, considerations of fairness dictate that the appellants should not be bound in this litigation by the convictions of Bellfield and Minchella. ... A fair hearing includes the right to give evidence on their own behalf. [9] That right, in my view, outweighs in these cases the considerations of cost and finality. ...
TCC

Francis v. The Queen, 2007 TCC 323 (Informal Procedure)

The games theory expressed by the Scottish court implies that the paramount consideration is how you play the game and justice and the interests of the litigants are relegated to a subordinate position. ... Apart from considerations of public policy there is, however a further reason for denying the deduction. ... The Queen, 99 DTC 5199, whether my reliance on public policy considerations was as well founded as I evidently thought it was when I wrote Neeb ...
TCC

Stanley J. Tessmer Law Corporation v. The Queen, 2008 TCC 469

”   [27]          The Appellant also argues that a consideration of section 1 of the Charter may not be necessary, as the Respondent contends, and that the submission of facts may not be essential. ... However, it differs somewhat from a consideration of the possible application of issue estoppel in that the consideration is focused on preserving the integrity of the adjudicative process more so than on the status, motive or rights of the parties.   ... In other words, the assertion of a right to counsel within other sections necessarily involves a consideration of the individual circumstances of the case. ...
TCC

Kerry Properties Limited v. The Queen, 2008 TCC 103

It would do no credit to our system of justice in Canada if the courts were restricted in their consideration of the merits of a case by an ill-considered admission that is inconsistent with another position that is being advanced, particularly where it is sought to withdraw such an admission at an early stage in the proceeding. ... The tests mentioned in cases in other courts are of course helpful but other factors should also be emphasized, including the timeliness of the Motion to amend or withdraw, the extent to which the proposed amendments would delay the expeditious trial of the matter, the extent to which a position taken originally by one party has led another party to follow a course of action in the litigation which it would be difficult or impossible to alter and whether the amendments sought will facilitate the Court's consideration of the true substance of the dispute on its merits. ... Ultimately it boils down to a consideration of simple fairness, common sense and the interest that the courts have that justice be done.   ...
TCC

Sziklai v. The Queen, 2006 TCC 68

. ·         There was consideration payable and paid for the assignment of the beneficial interest in the Corporation's business and for its ultimate sale if completed. Mr. von Holst agreed to pay the Corporation $3,500.00 a month from March 1998 to October 2000 or a total consideration of approximately $100,000.00. I have had to approximate this total since the first part of the consideration was payable by Mr. von Holst's agreeing to pay down the Corporation's accounts payable which were some $58,000.00 when the payments started. ...
TCC

Gros-Louis c. La Reine, 2007 TCC 652 (Informal Procedure)

The Caisse is willing to grant housing loans to Indians other than those living on the Reserve, for properties located on other reserves, in consideration of the guarantees offered by the Minister of Indian and Northern Affairs.   21.               ... In the context of the exemption from taxation in the Indian Act, there are three important considerations: the purpose of the exemption; the character of the property in question; and the incidence of taxation upon that property.  ... In Sero and Frazer, Sharlow J.A. also took into consideration some criticisms about Recalma, but it did not retain any that would change her finding that the investment income was not situated on a reserve. ...
TCC

Garber v. The Queen, 2005 TCC 635

As you are aware the proposal was tentatively agreed to after much consideration, negotiation and compromise by both sides. ... The inescapable inference that must be drawn is that the repudiation of the settlement accepted by the Department of National Revenue was motivated by the consideration that such a settlement might jeopardize the chances of getting or upholding a conviction against Belfield and Minchella. ... If Cohen is right that the Crown can dishonour all agreements that it makes then there are no limits on the sort of extraneous considerations that the Crown can take into account when it decides to renege on an agreement. [38]     Mr. ...
TCC

Bailey v. The Queen, 2004 TCC 98 (Informal Procedure)

Her evidence is that there was no consideration of the tax liability by the SCJ and that it could not have been taken into account in satisfying the stated objective of the award which was to enable self-sufficiency since taking it into account, she was not self-sufficient. ... The Reasons for Decision make no reference to income tax considerations. [6]      The Respondent relies on paragraph 56(1)(b) of the Income Tax Act (the " Act ") to include the subject support payments in the Appellant's income. ... Regardless, I have not had to consider this evidence as the appeal is being dismissed on grounds that do not require consideration of the fiscal effects of allowing the appeal. ...

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