Search - consideration
Results 4221 - 4230 of 11351 for consideration
TCC
Ebert v. The King, 2023 TCC 49
Ebert desired that the Motion be disposed of upon consideration of written representations, which were included in the Notice of Motion. ... Herman desired that the Motion be disposed of upon consideration of written representations, which were included in the Notice of Motion. ... Given that a donation or gift is, by definition, without consideration, it is not clear how a donation can be made at a profit. ...
TCC
Parker v. The King, 2023 TCC 83 (Informal Procedure)
Consideration of threshold reliability requires an examination of the specific hearsay dangers raised by the statement and determination of whether the facts surrounding it “...offer sufficient circumstantial guarantees of trustworthiness to compensate for these dangers.”: see Hawkins, supra at § 75. ... In Friedberg [72], the Federal Court of Appeal wrote: “Thus, a gift is a voluntary transfer of property owned by a donor to a donee, in return for which no benefit or consideration flows to the donor.” [73] [65] In McNamee v. ... Tax Court of Canada Act, RSC 1985, c T-2 Hearing 18.15 (3) Notwithstanding the provisions of the Act under which the appeal arises, the Court is not bound by any legal or technical rules of evidence in conducting a hearing and the appeal shall be dealt with by the Court as informally and expeditiously as the circumstances and considerations of fairness permit. ...
SCC
Irvine v. Canada (Restrictive Trade Practices Commission), [1987] 1 SCR 181
When the body has determinative powers, however, different considerations enter the process. ... He makes recommendations and allegations and forms opinions for consideration by others and sometimes only gathers facts and information for consideration by Ministers or by the Commission. 33. ... When that body has determinative powers, different considerations enter the process. ...
FCTD
Loblaws Inc. v. Columbia Insurance Company, 2019 FC 961
In that case, the degree of resemblance was one such factor, and I agree with Loblaw’s position that separate consideration of that factor is required in the case at hand as well. ... The latter conclusion is also supported by case law canvassed in my consideration of distinctiveness later in these Reasons. ... There is one distinction, in that s 7(b) permits consideration of the common law mark PC Circle Mark. ...
SCC
Dow Chemical Canada ULC v. Canada, 2024 SCC 23
When the Minister makes discretionary decisions, she provides her opinion, guided by policy considerations. ... I agree with the Crown that s. 247(10) is a delegated decision-making power that allows the Minister to come to her opinion based on “policy considerations, including considerations of fairness” (R.F., at para. 61). ... These considerations are relevant only once jurisdiction has been established. ...
SCC
Reference re Bowater's Pulp & Paper Mills Ltd., [1950] SCR 608
The Chief Justice: —The following questions of law, touching the interpretation of the British North America Acts, 1867 to 1949, have been referred to the Supreme Court of Canada for hearing and consideration: 1. ... :—Under section 55 of the Supreme Court Act the Governor in Council referred to this court for hearing and consideration the following questions: (See p. 609 supra). ... The amendments in s. 49 are intended to repeal pro tanto Bowater's law and as a consequence the three questions under consideration were submitted to this court. ...
SCC
Canada (Attorney General) v. Hislop, 2007 SCC 10, [2007] 1 SCR 429
Reliance on the existence of a substantial change of law is not an appropriate consideration in the context of Charter rights. ... Different considerations apply when deciding whether a suspended declaration of invalidity should be granted. ... For the most part, I agree that reasonable reliance, good faith, fairness to litigants and Parliament’s role are important considerations. ...
TCC
Canadian Imperial Bank of Commerce v. The King, 2024 TCC 160
I will then turn to a consideration of that provision’s context and purpose. ... In the case of a debt that is consideration for a supply of personal property, paragraph (c) states that the property must be for use primarily in Canada. In the case of a debt that is consideration for a supply of a service, paragraph (d) states that the service is to be performed primarily in Canada. ...
FCA
Addison & Leyen Ltd. v. Canada, 2006 DTC 6248, 2006 FCA 107
After 1981, section 160 could be applied to any transfer of property to any person with whom the tax debtor did not deal at arm's length (except to the extent the transferee paid fair market value consideration). ... However, section 160 would not apply to any such transfer unless the corporation failed to receive fair market value consideration for the transferred property. [62] For example, a corporation may pay a shareholder for services rendered. ... The provision only affects a transfer of property for less than fair market value consideration. [92] While in the sense identified by the majority, subsection 160(1) may be considered a harsh collection remedy, it is also narrowly targeted. ...
TCC
Loyens v. The Queen, 2003 DTC 355, 2003 TCC 214
Consideration elected amounts, etc. will be the same as set out in item 3. 5. ... The total consideration received by each Appellant consisted of an assumption of liabilities of $166,667.00 and a partnership interest of $333,333.00, totalling $500,000.00 consideration for each Appellant. ... The total consideration paid by 643288 to Lobro and Wasko was the sum of $1,500,000.00, with the consideration being the assumption of a mortgage of $500,000.00 and a note payable to Lobro Stables for $666,667.00 and to Wasko for $333,333.00. ...