Search - consideration

Further, counsel made reference to the doctrine of relation back, a doctrine which doesn't seem to have any bearing on the circumstances now under consideration. ...

That requires a complete consideration of all of the facts relating to the income, which must include but cannot be limited to the formal legal structure through which the income is received. ...

Under these contracts, the Appellant makes a total contribution of $25,500, in consideration of which Canada Russia Lottery Inc. must pay the Appellant 5.5% of the gross revenue from the operation of a lottery terminal in St.  ...

This consideration, coupled with the fact that no copy of the notification of confirmation was either transmitted to the Court under subsection 170(2) or produced in evidence as well as the significant and unexplained omission of any reference to a date of mailing of the alleged notification, leads me to the conclusion that, on the basis of the evidence before me on this motion, no notification was sent on December 7, 1989 or at any other time. ...

After careful consideration of the record and of counsel’s written and oral submissions, I propose to dismiss the appeal. ...

It is his duty, if the same issues of fact arise for determination in another case, to reach his conclusions with regard thereto on the evidence adduced in that case after giving full consideration to the submissions with regard thereto made on behalf of the parties in that case. ...

.* [1] Counsel for the applicants indirectly raised another point which deserves more favourable consideration. ...

After a careful consideration of all the facts of this case based on the proof adduced, I make this second finding of fact with some hesitation, and put Mr Klie in the second category of taxpayer instead of the first referred to in the Moldowan (supra) case: It is that Mr Klie during his taxation years 1971 and 1972, having regard to all the circumstances of his case and in particular of his employment with Chrysler of Canada Limited, has not established that farming was the “centre of (his) work routine” nor that he looked to farming and some subordinate source of income for his livelihood, but instead carried on farming as a “sideline business” within the meaning of the evidentiary guidelines of the Moldowan (supra) case. ...

There remain two other considerations that arise from the jurisprudence. ...

Counsel agreed that the arbitrator may be constituted a mediator to determine what consideration, if any, was appropriate having regard to the parameters set out in counsel correspondence. ...