Search - consideration

In particular, this time was spent undertaking the following activities: (a) all activities deemed appropriate and necessary by the Association to commence, prosecute, and settle the action against the Alberta Government, including all discussions with and instructions to counsel, consideration of advised courses of action, discussions with and reports to the membership of the Association; (b) all activities deemed appropriate and necessary by the Association to obtain status as an intervener in the Alberta Court of Appeal and the Supreme Court of Canada in the Campbell et al. matters, including discussions with and instructions to counsel, consideration of advised courses of action, and discussions with and advising the membership of the Association; (c) all activities deemed appropriate and necessary by the Association to participate as an intervener in the Alberta Court of Appeal and the Supreme Court of Canada, including discussions with and instructions to counsel, consideration of advised courses of action, discussions with and reports to the membership of the Association; (d) all activities deemed appropriate and necessary by the Association to reach the Framework Agreement, including all negotiations with the Alberta Government, discussions with and instructions to counsel, consideration of advised courses of action, discussions with and reports to the membership of the Association; (e) all activities deemed appropriate and necessary by the Association to be undertaken under the Framework Agreement for the First Commission, including discussions with and instructions to counsel, consideration of advised courses of action, retaining of expert witnesses, preparation for and presentation to the First Commission, and discussions with and reports to the membership of the Association; (f) all activities deemed appropriate and necessary by the Association to consider the decision of the Alberta Government to reject the recommendations of the First Commission, including discussions with and instructions to counsel, consideration of advised courses of action, to commence and prosecute the application to the Court of Queen's Bench to set aside the Alberta Government's decision that rejected the recommendations of the First Commission, to oppose the Alberta Government's appeal to the Alberta Court of Appeal, and to oppose the Alberta Government's application for leave to appeal the Alberta Court of Appeal decision to the Supreme Court of Canada; (g) all activities deemed appropriate and necessary by the Association to discuss and agree with the Alberta Government the framework and conduct of the Second Commission, the preparation and negotiation of the joint proposal to the Second Commission, discussions with and instructions to counsel for the Association regarding the Second Commission, consideration of advised courses of action, and discussions with and reports to the membership of the Association; (h) all activities deemed appropriate and necessary by the Association to monitor the state of judicial independence in the Province of Alberta and in particular in respect of the Provincial Court of Alberta; (i) all activities deemed appropriate and necessary by the Association to consider draft regulations that would implement the changes to the Judges' pensions recommended by the First Commission and the Second Commission and the changes to the Judges' pensions required by the settlement of the lawsuit against the Alberta Government including reviewing and considering comments of actuaries and legal counsel and discussions with Alberta Treasury, the Attorney General and Legislative Council; (j) all activities deemed appropriate and necessary in funding the costs associated with the activities described in (a) through (i); (k) all activities deemed appropriate and necessary to review and consider issues of judicial tenure, including making representations to the Judicial Selection Process Review Committee which was considering judicial selection processes, the composition and procedures of the nominating body, criteria for appointment of Judges of the Provincial Court and administrative Judges and terms of judicial appointments; and (l) all activities to review and consider the propriety, extent and parameters of the Association's involvement in the dispute between Provincial Court Judge Reilly and Chief Judge Wachowich the subject-matter of which is described at (1998), 229 A.R. 218 (Q.B.), (1999), 234 A.R. 1 (Q.B.) and (2000), 266 A.R. 296 (C.A.). ... There are also certain offices that survive because their historical roots are still nourished by functional consideration, e.g., the independent "office" of a police officer: [reference omitted]. ... However, the reverse is not true in that jurisprudence concerning the nature of judicial independence and the special role played by judges in our society, although it has arisen in another context, must be applied to any consideration of the particular provision under consideration. ...

The uncollectibility of a debt is determined on the basis of the consideration of many factors. ... In this case, however, there are some questions that arise after consideration of the factors relevant to the situation ... One consideration may point so clearly that it dominates other and vaguer indications in the contrary direction.  ...

Bélanger, the auditor, explained that she had not only taken into consideration statistics that were advantageous to Messrs. ... However, the respondent took this cash on hand amount into consideration to make the necessary adjustments to the assessments. ... [My emphasis.] [190]    On the basis of the evidence adduced, the appellants failed to demonstrate that the factual assumptions taken into consideration by the respondent were without merit. ...

The applicant's counsel responded to those pathetic considerations as is recorded on pp. 59 and 60 of transcript Vol. ... These are "smokescreen" considerations which do not dilute the inequality faced by the applicant; nor do they justify it. ... Inter-Provincial Mobility Rights [116]        The tax exemption is not based on residence per se, but rather upon consideration of a number of connecting factors. ...

Deference is a consideration that can enter into the discussion of whether the legislature has discharged its burden at any of the stages in the s. 1 analysis. ... In this case they rely on certain excerpts from the Lee report to submit that there was a consideration of alternatives. ... The plaintiffs submit that, on balance, given the financial considerations already alluded to, the salutary effects of the legislation do not outweigh the deleterious effects. ...

Under such a test, inadvertence, error, hastiness, lack of knowledge of the facts, discovery of new facts, and timeliness of the motion to amend become factors to be taken into consideration in deciding whether or not the circumstances show that there is a triable issue which ought to be tried in the interests of justice 14.  ... (d) Whether the amendments sought will facilitate the Court’s consideration of the true substance of the dispute on its merits [97]   In my view, this factor is also met. The proposed amendments sought will facilitate the Court’s consideration. ...

The consideration of various factors led the trial judge to the conclusion that Mr. ... It could be that a reconsideration of the evidence, taking into consideration the omitted evidence, calls for a different conclusion on a given factual situation. ... With that in mind, I now move on to a consideration of the factual issue. ...

In the opinion of the Tax Court Judge, the taxpayer’s “single overriding consideration” was to obtain a tax loss. ... The evidence on which the taxpayers rely includes consideration of whether that documentary evidence was acted upon and governed the parties’ affairs. ... It is somewhat unclear whether he held that the taxpayer’s sole purpose was to obtain a tax loss or whether that was simply the overriding consideration. ...

I f capital and corporate oversight are excluded from consideration, Glenhuron’s investment business activities were conducted principally with arm’s length persons.                     ... “International Considerations”, in Heather Kerr, Ken McKenzie and Jack Mintz, eds., Tax Policy in Canada. ... Smart, “International Considerations”, in H. Kerr, K. McKenzie and J.  ...

This appeal is concerned only with tax imposed under Division II. [50] Every recipient of a taxable supply made in Canada is required to pay to Her Majesty in right of Canada tax in respect of the supply calculated on the value of the consideration for the supply. [20] The general rule [21] is that the tax is payable by the recipient of the taxable supply on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due. [51] The imposition of tax under subsections 165(1) and (2) is “Subject to this Part”. ... The reason for the mistake is simply not a consideration in the application of the section. [127] The omission in section 261 of any reference to the reason for the mistake is consistent with the scheme of the GST Act applicable to the recipient of such a payment. ... The rules in subsections 168(2) through (9) address special circumstances such as consideration that is paid or becomes due on more than one day. [22] Subsection 123(1). ...