Search - consideration

In draft form it was attached to Order-in-Council P.C. 145/1111, dated March 4, 1950, which was as follows: “TRADE AND COMMERCE The Board had under consideration a memorandum from the Right Honourable the Minister of Trade and Commerce reporting: ‘THAT, in March, 1947, under authority of Part II of the Exports Credits Insurance Act, the Government of Canada guaranteed the undertaking of the Government of China, which latter Government had guaranteed the repayment of loans by Canadian banks to the Ming Sung Industrial Company Limited for the purpose of financing construction of Yangtze River Freight and Passenger Vessels by Canadian shipyards; THAT due to increased costs of labour and materials and to certain technical difficulties, it became apparent during August, 1948, that George T. ... The undersigned, therefore, has the honour to recommend that authority be given for the execution and delivery of such Agreement and other documents as may be necessary to give effect thereto. ’ The Board concur in the above report and recommendations. and submit the same for favourable consideration.” ... The substantial question for consideration, therefore, is whether such an abatement can give rise to taxable income. ...

River Cree was reassessed for GST on the basis that the payments were received as consideration for taxable supplies made by River Cree. [2] The Tax Court of Canada found that these payments were consideration for taxable supplies made by River Cree. ... The Tax Court Judge agreed with the Crown’s submission that it would not be appropriate to consider whether there were multiple supplies, as the parties had not pled this issue and there was no evidence on which an appropriate allocation of the consideration among multiple supplies could be made. [21] Therefore, the Tax Court Judge restricted his decision to finding the predominant element of a single compound supply. ...

Nevertheless, I find the only decision for consideration on this judicial review is the Officer’s decision on the CERB. [4] For reasons that follow, I find the Officer’s decision to determine the Applicant ineligible for CERB to be reasonable without any breach of procedural fairness. ... This rule, which is based on public policy considerations, enables the parties to participate in settlement negotiations without fear that the information they disclose will be used against them in litigation. ... It is in these notes that the Officer refers to her (attempted) communications with the Applicant, the document she had reviewed, and her consideration of the new evidence filed by the Applicant to conclude that while she had made at least $5,000 in gross income, she had not made it in net. [52] I agree with the Respondent that the notes cannot be divorced from the letter. ...

The events of 2004-2006 were squarely before the CRA for consideration on the third review. ... In other words, the Charter violation asserted by the Applicants is not one that arises from the Decisions themselves (given that the Applicants were seeking fairness or relief from imposed penalties and interest), which otherwise possibly could have been amenable to consideration at first instance by the Court: McCarthy v Whitefish Lake First Nation #128, 2023 FC 220 at para 57. [26] Second, the evidentiary record, together with the Applicants’ brief assertions, are insufficient in my view to establish cruel and unusual punishment. ... As noted above, however, the Gratl decision precludes the Court’s consideration of an alleged infringement of section 12 of the Charter in the Applicants’ circumstances. [30] In any event, for the above enumerated reasons, although the first one in itself is sufficient, I decline to consider the Applicant’s Charter argument regarding section 12. [31] All that said, the Supreme Court of Canada instructs that reasonableness demands “responsive justification” where the stakes for an applicant are high, including where an applicant’s dignity and livelihood are implicated: Vavilov, above at paras 133-135. ...

In reliance upon the latter counsel also invites consideration of explanatory notes, released by the then Minister of Finance explaining the amending bill, to which the Minister made reference in debate in the House of Commons. ... In this case, however, the Minister of the day specifically referred to explanatory notes he had published in conjunction with consideration of the bill amending the Act, and it is urged these notes be considered in support of the submission of the plaintiff about the mischief sought to be remedied, and the general purpose of the amendments, following the principle set out by MacGuigan, J.A. in Lor-Wes Contracting, supra, at 84 (D.T.C. 5314): I am strengthened in this conclusion by the clear indication of the evil sought to be remedied found in the parliamentary debates, of which as public documents this Court can take judicial notice. ... If consideration is to be given to these notes, that should include more than the passage cited in argument by counsel for the plaintiff. ...

Smiles, 3 T.C. 149, a bonus which the taxpayer was obliged to pay on the repayment of borrowed capital before the maturity of the debt was described by the Lord President as ‘‘a lump payment as one of the considerations stipulated for a loan of capital ‘ ‘; and was held to be entirely heterogenous to those outlays, the deduction of which is permitted to be necessarily incidental to the earning of profit”, and the bonus was held not to be deductible. ... After much consideration of the able arguments presented to us by counsel on behalf of the companies, I cannot bring myself to the view that these expenditures come properly under our statute as allowable deductions. ... It is clear that, in the several sections of the Act under consideration, the word ""gain” is used interchangeably for ‘‘profit”. ...

ARTICLE XVI Where a taxpayer shows proof that the action of the revenue authorities of the contracting States has resulted in double taxation in his case in respect of any of the taxes to which the present Convention relates, he shall be entitled to lodge a claim with the State of which he is a citizen or resident or, if the taxpayer is a corporation or other entity, with the State in which it was created or organized, if the claim should be deemed worthy of consideration, the competent authority of such State may consult with the competent authority of the other State to determine whether the double taxation in question may be avoided in accordance with the terms of this Convention. ... The term ‘‘pensions’’ referred to in Article VI of this Convention means periodic payments made in consideration for services rendered or by way of compensation for injuries received. 9. The term ‘‘life annuities’’ referred to in Article VI of this Convention means a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in consideration of a gross sum or sums paid by the recipient or under a contributory retirement plan. 10. ...

\Clark, [1935] A.C. 431, "‘while each case is found to turn upon its own facts, and no infallible criterion emerges, nevertheless the decisions are useful as illustrations and as affording indications of the kind of considerations which may relevantly be borne in mind in approaching the problem’’ of discriminating between an income receipt and a capital receipt and between an income disbursement and a capital disbursement. ... The lessee did none of these things, but got under the lease the right to use the surface for, inter alia, these purposes; and as the consideration for the right so acquired, the lessee came under obligation, at the end of the lease, to restore the land so occupied to its original agricultural condition, or otherwise to pay to the lessor the equivalent of its agricultural value, and the lessee chose to pay a sum of money. ... In short, the obligation to make these payments was undertaken by the appellants in consideration of their acquisition of the right and opportunity to earn profits, that is, of the right to conduct the business, and not for the purpose of producing profits in the conduct of the business.’’ ...

The use of the word ‘ ‘ allow ‘ ‘ in the section connotes that there is a claim before the Minister for his consideration. ... This leaves only the years 1923 to 1926 for consideration. For these years the suppliant’s position was a different one. ... There remains for consideration one other contention. Counsel for the suppliant relied strongly on section 53 which provides as follows: "‘53. ...

Subsection (2) declares ‘‘the matter shall thereupon be deemed to be an action in the said Court ready for trial or hearing: provided, however, that should it be deemed advisable by the Court or a Judge thereof that pleadings be filed, an order may issue directing the parties to file pleadings/ ‘ By section 64 the proceeding is to be entitled ‘“In Re the Income War Tax Act, and the appeal of of of in the Province of Under section 65(1) ‘‘any fact or statutory provision not set out in the said Notice of Appeal or Notice of Dissatisfaction may be pleaded or referred to in such manner and upon such terms as the Court or a judge thereof may direct;” and by subsection (2) ‘‘the Court may refer the matter back to the Minister for further consideration. ‘ ‘ Notwithstanding that it is spoken of in section 63(2) as an action ready for trial or hearing, the proceeding is an appeal from the taxation; and since the taxation is on the basis of certain facts and certain provisions of law either those facts or the application of the law is challenged. ... The language of the statute is somewhat inapt to these technical considerations but its purpose is clear: and it is incumbent on the Court to see that the substance of a dispute is regarded and not its form. ... There is nothing in the Rules of the Exchequer Court which in any way render these principles inapplicable to proceedings such as those under consideration here and, in my view, they apply. ...