Search - consideration

Ylanan’s appeal; namely, whether taking into consideration the best interests of any children involved, sufficient H&C considerations existed to warrant special relief. ... Ylanan’s case warrant special relief based on H&C considerations. ... No question is certified for consideration by the Federal Court of Appeal. ...

It was paid as an entire sum for a specified consideration. The consideration was the imparting of information and technical data, all of which may be summed up in the new and expressive word “know-how”. ... In the instant case, there is no apportionment of the amount received as consideration by plaintiff. ... A sum received in consideration of the grant of the right to use a patent, whether user does or does not take place, is surely just as capable of being an income receipt as a sum received in consideration of the grant of the right to use any other kind of property, for example, a motor-car. ...

The consideration of the Applicant’s history of late filing for his payroll, GST/HST and income tax accounts is a relevant consideration. ... Consideration would not generally be given to cancelling penalties based on an inability to pay or financial hardship unless an extraordinary circumstance has prevented compliance. ... Consideration would not generally be given to cancelling a penalty based on an inability to pay or financial hardship unless an extraordinary circumstance, as described in 25 has prevented compliance. ...

He also claims that in assessing the risk of further criminal activity, the IAD legitimately took into consideration other charges withdrawn or allegations for which Mr.  ... Solmaz had requested special relief based on humanitarian considerations: see subsections   63(2) and 68(1) of the IRPA. ... In light of these observations, I find that the following questions should be certified for consideration by the Federal Court of Appeal: 1. ...

The outcome of the motion before the Prothonotary turned on his application of the law, including consideration of Alberta Wilderness, to facts identified through consideration of the Notice of Application and other evidence adduced on the motion. ... He testified that there was a choice whether to assess and pay refunds for the fiscal periods under consideration, but an election was made not to do so. [31] As I interpret the Order, the Prothonotary relied upon this evidence by Mr. ... Applying the palpable and overriding error standard, I find no error in the Prothonotary’s consideration of the Notice of Application in ordering production of a Rule 317 record. ...

No evidence was filed in support of these considerations by the respondents. ... He says the decision appealed from is based on factual considerations with which the Court of Appeal will not interfere. ...

His earnings had been determined on the basis of a fixed salary, to which could be added an annual bonus “if the company’s profits allowed”, including an allowance of $25 a week added in consideration of the expenses of “seeking new clients” which he might have to assume. ... The employment held by plaintiff must be considered as a whole, even though part of the earnings received from it were determined in consideration of special costs incurred by certain secondary duties which it involved. ...

This rule is complemented by the series of provisions in section 6 setting out the amounts to be included in income, subsection 3 of which reads as follows: 6. (3) An amount received by one person from another (a) during a period while the payee was an officer of, or in the employment of, the payer, or (b) on account or in lieu of payment of, or in satisfaction of, an obligation arising out of an agreement made by the payer with the payee immediately prior to, during or immediateley after a period that the payee was an officer of, or in the employment of, the payer, shall be deemed, for the purposes of section 5, to be remuneration for the payee’s services rendered as an officer or during the period of employment, unless it is established that, irrespective of when the agreement, if any, under which the amount was received was made or the form of legal effect thereof, it cannot reasonably be regarded as having being received (c) as consideration or partial consideration for accepting the office or entering into the contract of employment, (d) as remuneration or partial remuneration for services as an officer or under the contract of employment, or (e) in consideration or partial consideration for a covenant with reference to what the officer or employee is, or is not, to do before or after the termination of the employment. ...

The plaintiff also refers to subsection 6(3) of the Act, which provides for an exclusion from income of any amount received for services when it cannot be reasonably be regarded as having been received: 6(3)[…] (c) as consideration or partial consideration for accepting the office or entering into the contract of employment, (d) as remuneration or partial remuneration for services as an officer or under the contract of employment, or (e) in consideration or partial consideration for a covenant with reference to what the officer or employee is, or is not, to do before or after the termination of employment. ...

While the policy may be too restrictive if it is applied slavishly such that other circumstances are precluded from consideration for relief, that is not the case before this Court. [20]            The Applicant made its case on the basis of financial hardship- inability to pay. ... Error of Fact [23]            The Applicant says that the Minister erred in its consideration of the financial hardship, most particularly in respect to the ability to sell off inventory and call in the shareholder's loan. [24]            The Applicant says that the Minister erred in relying on the value of $60,000 of scrap metal inventory. ... That consideration extended when he suffered his heart attack to the reduction in the monthly payments. ...