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FCTD

Iggillis Holdings Inc. v. Canada (National Revenue), 2016 FC 1352, rev'd 2018 FCA 51

The key consideration is that the nature of the interest be identical, not similar, and be legal, not solely commercial. ... SCP is a generally bright-line, relatively straight-forward legal rule that facilitates its application and consideration. ... There is no scope for the introduction of other considerations with respect to issues such as the termination of waiver of a SCP. ...
SCC

Re: Exported Natural Gas Tax, [1982] 1 SCR 1004

We turn, first, to some of the considerations applicable to this case as reflected in the National Energy Program. ... The following considerations are recited in the Program document (the numbering and the underlining is ours): [1.] ... The same consideration would apply also to Bill C-57 which had emerged before the hearing in the Alberta Court of Appeal and was before the Court. ...
SCC

Mitchell v. M.N.R., 2001 SCC 33, [2001] 1 SCR 911

The claimed right implicates an international boundary and, consequently, geographical considerations are clearly relevant to the determination of whether the trading in this case is integral to the Mohawks’ culture. ... There are, however, additional considerations for allowing the appeal.  ... If this is an obvious proposition, it must nonetheless be stated.   40           With these principles in mind, I turn now to the consideration of whether the evidence offered in the present case in fact supports an aboriginal right to bring goods across the St. ...
TCC

Burlington Resources Finance Company v. The Queen, 2017 TCC 144

Delk to produce documents that mention considerations, reasons and/or requests for the guarantee fees that are in issue in this appeal. ... Delk are there any documents that mention considerations, reasons and/or requests for the guarantee fees that are in issue in this appeal. ... Therefore, Burlington submits that the notion of “considerations” is either impermissibly vague or of overwhelming breadth. ...
FCTD

Canada (National Revenue) v. Shopify Inc., 2025 FC 969

Two considerations are worth bearing in mind. [219] First, the exercise of discretion remains grounded in the evidence before the Court. ... However, these considerations cannot be taken as mandatory steps of the UPR analysis. ... Far from overriding or replacing due consideration of the statutory preconditions in subsection 231.2(3), the consideration of privacy interests is embedded in the requirements of the authorizing provisions themselves—it is implicit in Parliament’s decision to subject UPR requests to judicial oversight. ...
SCC

References re Greenhouse Gas Pollution Pricing Act, 2021 SCC 11, [2021] 1 SCR 175

The division of powers analysis allows no recourse to balancing or proportionality considerations. ... As a result, it readily passes the threshold test and warrants consideration as a possible matter of national concern. ... (As I will discuss below, this is a significant consideration militating against the Act   ’s constitutionality.) ...
TCC

Redclay Holdings Ltd. v. The Queen, 96 DTC 1207, [1996] 2 CTC 2347 (TCC)

On June 30, 1982 Redclay purchased a 29.999 percent interest in Highmont from Teck, in consideration of the assumption of an equivalent share of the obligations of Teck under the Project Loans, the Copper Debentures and the other obligations of Highmont. On the same date, Blackclay purchased from Bank of Montreal 30 percent of the amount receivable by the Bank of Montreal from Teck under the Project Loans, in consideration of the payment of cash and an assignment of a proportionate share of the Bank’s rights under the Project Loans. 7. ... These negotiations culminated in the sale by Highmont of substantially all of its assets to Highland Valley in consideration of a partnership interest in Highland Valley. ...
SCC

Simpsons-Sears Ltd. v. Provincial Secretary (N.B.) et al., 78 DTC 6242, [1978] 2 SCR 869, [1978] CTC 296

Which the department supervisors take into consideration when setting their prices. ... The trading in of second-hand automobiles was cited as an example......., In my opinion, the same reasoning which led the Privy Council to conclude, in the Kingcome and Conlon cases, that the respective statutes there under consideration imposed direct taxation is properly applicable to the Act now under consideration and is not rendered inapplicable because the present statute applies to durable as well as to consumable goods. ... In the instant case consideration must be given to what was decided by this Court with respect to federal sales tax, in a case mentioned by Hughes, CJNB: The King v Henry K Wampole & Co Ltd, [1931] S.C.R. 494, where tax was claimed on samples produced for free distribution. ...
SCC

Canada v. McLarty, 2008 DTC 6354, 2008 SCC 26, [2008] 2 SCR 79

  [48] The joint venture participants collectively acquired a 30.35% undivided interest in the data from Compton for a total consideration of $6,373,335.  ... The Minister also concedes that the “restrictions on an agent’s authority are relevant considerations in the arm’s length analysis” (Minister’s factum on cross-appeal, at para. 36).  ... Both the cash and note were given to Compton Resource Corporation (“CRC”) as consideration for seismic data, which is geophysical information used to locate oil and gas reserves.  ...
FCTD

Indalex Ltd. v. The Queen, 86 DTC 6039, [1986] 1 CTC 219 (FCTD), aff'd 88 DTC 6053, [1988] 1 CTC 60 (FCA)

They have been treated by counsel as raising identical considerations. (a) Market considerations Expert opinion evidence was given by a Mr. Snapp to the effect that the market from which Indalex would purchase aluminum billet was North American (Canada and the United States) if not smaller in geographical size. ... (c) In consideration of the performance of the undertaking in (b) above Pillar will be entitled to special discounts on all its billet purchases from Alcan at Indalex: U.K., Indalex: Canada, Indalpress and Minex on a basis discussed and agreed verbally with Alcan, and such discounts will be calculated at 31st January and 31st July, 1968 [Emphasis added.] ...

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