Search - consideration

Sections 86(1) and 89(1) of the Excise Tax Act read, in part, as follows: 86. (1) There shall be imposed, levied and collected a consumption or sales tax of eight per cent on the sale price of all goods (a) produced or manufactured in Canada (i) payable, in any case other than a case mentioned in subparagraph (ii) hereof, by the producer or manufacturer at the time when the goods are delivered to the purchaser or at the time when the property in the goods passes, whichever is the earlier, and (ii) payable, in a case where the contract for the sale of the goods (including a hire-purchase contract and any other contract under which property in the goods passes upon satisfaction of a condition) provides that the sale price or other consideration shall foe paid to the manufacturer or producer by instalments (whether the contract provides that the goods are to be delivered or property in the goods is to pass before or after payment of any or all instalments), by the producer or manufacturer pro tanto at the time each of the instalments becomes payable in accordance with the terms of the contract; * * * 89. (1) The tax imposed by section eighty-six of this Act shall not apply to the sale or importation of the articles mentioned in Schedule III of this Act. ...

The grounds of appeal are far from precise, but the appellants essentially ask this Court to declare that the Contested Certificate is unconstitutional, because both during search and seizure and criminal proceedings against the appellants the conduct of Crown servants violated the appellants' rights guaranteed by sections 7, 8, 11, 12, and 15 of the Charter. [4]                 In order to set aside the order now under appeal, this Court must be satisfied that the learned Motions Judge failed to give sufficient weight to all relevant considerations (Reza v. ...

Secondly, the refusal by the trial judge to grant the appellant a capital gains exemption appears to me to be in strict accordance with s. 110.6(6) of the Income Tax Act [2] and the appellant was unable to show how the trial judge would have erred in denying him this exemption. [3]         The third question merits some consideration. ...

But after careful consideration, we have come to the conclusion that we were in this instance confronted with the exception and that we had to intervene. [4]      The four claimants are farm workers who were hired by Laval University to provide certain services in the implementation of a research project on the cultivation of potatoes. ...

The Tax Court observed that the Order of the Court of Queen’s Bench of Alberta directed only the appellant to make child support payments, notwithstanding that his former spouse’s income was taken into consideration in determining the amount that he, as the higher income spouse, was directed to pay. ...

We see no other considerations in the interests of justice that would prompt us to admit it. ...

  [9]                In fact, the appellant is asking us to redo the analysis and re-weigh some of the factors usually taken into consideration when determining the legal nature of a work relationship between parties. ...

  [9]                Having weighed these considerations, I have concluded that, on balance, the interests of justice are best served by permitting Ms Kossow, at the start of the hearing of her appeal, to bring a motion for the admission of the documents that are the subject of the present motion. ...

In exercising that discretion, the overriding consideration is whether the interests of justice will be served by permitting the Crown to file the additional affidavit. ...

.), 30 juillet 2008;   4-       The Motion for Leave to the Supreme Court shows a serious arguable case on any standard;   5-       Given the relatively liberal standard set out in RJR McDonald, supra, the existence of a very serious case cannot be doubted;   6-       This is not a constitutional case and no law is to be inoperable for any period of time; therefore the considerations of public interest in Manitoba (A.G.) v. ...