Search - consideration

         [12]      Under the Regulation, there is no breach in the relationship of employment between the employer and the officer placed on reserve. [13]      If the officer elects the replacement option, under ss. 133, 134 and 135 of the Regulation he or she continues providing his or her services to the employer in duties that take into consideration the officer's training, experience and reinstatement plan, and retains his or her status as an officer for 24 months from the date on which the position was eliminated. [14]      An officer who has chosen reassignment and entry on the recall list under s. 162 retains his or her salary and all working conditions for as long as he or she is not reassigned or reinstated for a period of 24 months from the date the position is eliminated. ...

These factors should then be analyzed to determine what weight they should be given in identifying the location of the property, in light of three considerations: (1) the purpose of the exemption under the Indian Act; (2) the type of property in question; and (3) the nature of the taxation of that property. ...

BETWEEN:                        HER MAJESTY THE QUEEN                                                                                  Applicant                                                 - and-                                  LARS ERIC LARSSON                                                                               Respondent                                                                                              REASONS FOR JUDGMENT                                                                                         [1] Although the author is commenting on the subsection as it read after the 1994 amendment, I find the commentary is equally apt when speaking of the version of the subsection under consideration in this case. ...

  [3]                The Minister disallowed the Taxpayers’ claim for a deduction on the basis that the Taxpayers’ RRSPs had acquired the shares for a consideration greater than the fair market value of the shares at the time of their acquisition, as provided in subsection 146(9) of the ITA. ...

The motion was argued and the decision was reserved pending consideration of the merits of the appeal ...

He went on to add that the provincial courts had the jurisdiction, either under the Charter or under the inherent jurisdiction of the superior courts, to deal with allegations that the applications for the search warrants were made arbitrarily or in bad faith, or for improper motives or irrelevant considerations.  ...

He went on to add that the provincial courts had the jurisdiction, either under the Charter or under the inherent jurisdiction of the superior courts, to deal with allegations that the applications for the search warrants were made arbitrarily or in bad faith, or for improper motives or irrelevant considerations.  ...

He went on to add that the provincial courts had the jurisdiction, either under the Charter or under the inherent jurisdiction of the superior courts, to deal with allegations that the applications for the search warrants were made arbitrarily or in bad faith, or for improper motives or irrelevant considerations.  ...

Administrative interpretations are not binding on courts, but are entitled to consideration and may constitute an important factor in the interpretation of statutes: Silicon Graphics Limited v. ...

  [16]            Where the application under consideration is made pursuant to paragraph 168(2)(b) of the ITA, the establishment of this element of the test is complicated by the fact that as a registered charity, the applicant’s essential purpose is to acquire property and then give it away. ...