Search - consideration

., [1985] 2 S.C.R. 46. [48]     She argued that the circumstances to be taken into consideration are whether or not the expense was incurred in order to obtain a lasting benefit for the company and that the term lasting does not necessarily mean permanent or even ongoing. ... However, because he did not take into consideration the limitation period, on of the purposes of which is to avoid needless litigation, I am of the opinion that costs for this appeal cannot be awarded to the Respondent, although he will be the successful party. ...

The characteristics of the fluid used are determined for each well by considerations such as temperature, depth and the nature of the rock formation e.g. limestone, sandstone and dolomites. ... One consideration may point so clearly that it dominates other and vaguer indications in the contrary direction. ...

It is not surprising that the plaintiff paid what amounted to a premium for these lands, for the acquisition of them and the commercial street frontage which they had would have the effect of increasing the value of the back land acquired from Drubud, a matter which no doubt Drubud took into consideration when he negotiated the price for his 62 acres of vacant land. ... I have given consideration to this suggestion and I have concluded that the market value of the plaintiff's property as of December 31, 1971 was significantly less than the values assigned to it by either Hughes, Edwardh or Humphreys and less than the value assigned to it by Tannahill. ...

Before proceeding with consideration of the relevant facts, it should, perhaps, be pointed out that the evidence is clear that Perkins received the proceeds of the loan from the New York agency of the Canadian Imperial Bank of Commerce which had been directed by the appellant to transfer the money to Perkins, debiting the appellant’s account in the City of New York. ... But the important thing is that the underlying decision was not a decision taken solely for tax considerations. ...

The argument against that seems to have been directed mainly to the circumstance that the disposal was not voluntary but dictated by the Treasury and a considerable part of the reasoning was to meet that consideration. ... (The Chief Justice concurring):—The Income Tax Act, 1948 does not contain any further definition of "‘income’’ which requires consideration in this case than that to be found in Sections 3 and 4. ...

I think the judge was correct in treating it as such and that, in the total context of Articles 7 and 8, it represented remuneration or consideration for services performed by the appellant. ... It is concerned only with whether the arrangement in issue attracted tax under either of those paragraphs because it involved the receipt by the appellant of an interest-free loan as consideration or remuneration for services rendered. ...

While the provisions of this will are not the same as those in question in the will under consideration in Singer v. ... When the maintenance of the appellant herself is taken into consideration, the total maintenance for the three approximates the amount of income here in question. ...

Giving the best consideration I can to the matter, I consider an increase in the monthly sum to be paid as spousal maintenance should be ordered. ...   [21]         This leads inexorably to a consideration of the Federal Court of Appeal decision in Peterson, that the Respondent argues is a complete bar to the Appellant’s success. ...

As acknowledged by Justice Bowie in Hagon, the reality of convictions based on plea bargains is that they do not arise as the result of a trial on the merits with judicial consideration and weighing of evidence and consequent findings of fact. ... In these circumstances, there can be no relitigation because there was no litigation of the initial criminal charges in the first instance and the basis of the plea bargain may contain considerations beyond the merits of the case ...

Accordingly, on the basis of the pleadings alone, I would dismiss the Notice of Appeal, however, the matter must be also be viewed in the entire context and after consideration of the other grounds relied upon by the Respondent, since in the end, all the Appellant’s arguments lead to the alleged Charter violation.   ...      [32]         Notwithstanding the above, the courts have recognized that while similar considerations may apply to the doctrines of issue estoppel, abuse and collateral attack, the courts have also distinguished the rationale for the doctrines. ...