Search - consideration

It is important to note that the standard of review by which the Federal Court reviews RPD and RAD decisions does not preclude consideration of the merits or factual findings of either tribunal. ... Under consideration by the court was what was characterized as a deficient benefit compensation scheme for those injured in the course of military service. ... I have therefore given careful consideration to whether this case falls within the scope of the “special circumstances” left open by the Supreme Court in Gosselin, which would require an affirmative obligation on government. ...

(d) Given those conclusions, what supplies did the Appellant make in consideration for the revenue it received? ... In other words, a purchase price is established and then waived in consideration for the Appellant entering into the agreement. ... The fact that no consideration flowed from the Appellant to Access under the 2010 Agreement supports this conclusion. ...

In view of these considerations there should be no costs in the appeal. ... References should also be made to Section 116(1) and Section 117(1) (f) which are relevant for consideration. ... Jayaratne, [1951] A.C. 66, a cognate question arose for consideration and determination. ...

The Queen 7 for the proposition that where a Court "does not find the evidence of any expert completely satisfying or conclusive," it may "form its own opinion of valuation, provided this is always based on the careful consideration of all the conflicting evidence. ... The Queen, 23 Hugessen J.A. held that "tax considerations" and "an anticipated tax advantage" cannot "properly be determinative of whether or not any given transaction is a trading operation. ... He then arrived at his own opinion of valuation based on the careful consideration of all the conflicting evidence. ...

Terms and Conditions In consideration of the Trustee accepting this account, […] a. ... The fair market value and consideration of each Preferred Share of the Company shall be $1.00 in accordance with the Articles of the Company, a copy of the relevant section of which is attached hereto for reference. 3. ... The formation of the contract involving the concepts of offer and acceptance, consideration, common intention and privity of contract, based upon the facts, would apply only to the Annuitant who entered into the contract to acquire the shares from the vendor and thereafter received all incidents of title: MNR v Wandean Drilling Ltd, 69 D.T.C (5194 Ex. ...

The various connections between the Reserve and the Appellants’ income from fishing are indisputably bona fide and not motivated by tax avoidance considerations. ... At the same time, the Court did not categorically preclude consideration of this factor: see para. 28 ... In my view, these considerations serve to strengthen the connection between the Reserve and the Appellants’ fishing business income, and thus tend towards situating the income on the Reserve ...

However, this approach has the advantage that it preserves the ability to deal appropriately with future cases which present considerations not previously apparent.   ... The same would be true of any consideration of the weight, if any, to be given to the residence of the appellant upon receipt of the benefits as this was also on the reserve.                      ... 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.  ...

For example, when a business is experiencing extreme financial difficulty, and enforcement of such penalties would jeopardize the continuity of its operations, the jobs of the employees, and the welfare of the community as a whole, consideration may be given to providing relief of the penalties. ... It was not raised in due course and it is certainly difficult to argue with any success that an issue not before a decision-maker could ever make the decision not reasonable: [31]   When, as in the present case, a consideration is not squarely presented to a decision-maker, it will be difficult to establish on judicial review that a failure to deal with it in the reasons for decision so deprives the process of “justification, transparency and intelligibility” as to render it unreasonable.   ... However, the Guidelines would not appear to exclude other considerations: [62]   Taking all the above into account, had the Minister expressly provided a definition of the term "national interest" in support of his decision on the merits, it would have been one which related predominantly to national security and public safety, but did not exclude the other important considerations outlined in the Guidelines or any analogous considerations (see Appendix 1 (the relevant portions of the Guidelines)) ...

I turn now to a consideration of the evidence led by the Crown respecting the travelling expenses challenged. ... But all papers found in the possession of a man are, prima facie, evidence against him, if the contents of them have application to the subject under consideration. ... I turn now to a consideration of the case law and arguments of counsel on these matters. ...

Hughes did not, in his consideration of highest and best uses, restrict himself to agricultural use only. ... I have earlier referred to his consideration of possible uses, other than agricultural. ... Some consideration ought to have been given to the sales utilized by Strung. ...