Search - consideration

In the Sylvania decision Cattanach, J concluded that special tax consideration in which no funds passed to the taxpayer would be an unwarranted extension of the genus of grant or subsidy. ...

This led to a broad meaning being given to the words “manufactured” and “produced” in their context in the Excise Tax Act provision under consideration. ...

Both the appellants, father and son, testified that it was one of the considerations that motivated their buying the combine when they did. ...

It is a material consideration, however, that such a sum was earmarked for capital purposes, i.e., the installation of the necessary fixtures in an otherwise barren space. ...

.* [2] Those two cases are quite different on their facts and on the sections of the Income Tax Act under consideration. ...

The judge applied the correct legal test and his conclusions were based upon a thorough consideration of the evidence. ...

In the result I can not take either possible adjustment into consideration. ...

In the instrument of transfer, he acknowledged that the Freehold Estate transferred to Erfan was fee simple. [11]         As a result, I have given no consideration to the “Trust Agreement” in my final decision in this appeal. ...

Audet to share income unequally was not at all motivated by tax considerations. ...

The reviewing court should consider whether the discretion was "exercised in good faith and, where required, in accordance with the principles of natural justice, and where reliance has not been placed upon considerations irrelevant or extraneous to the statutory purpose" (see [1982] 2 S.C.R. 2 "> Re Maple Lodge Farms Ltd. ...