Search - consideration

Following much consideration, I am not ready to make that recommendation this close to the start of the election…. ... This is the analysis we adopt. [53]   These considerations apply to the CEO in the exercise of his statutory duties p ursuant to subsection 56.2(1) under the CEA.   ... However, t he Court cannot meaningfully do so when there is an absence of evidence of the CEO’s consideration of the Charter values at play.   ...

No party is guaranteed that their hearing and decision will proceed before any other, and the timing of the launch of an action does not serve to bind the Court to deal with the cases in sequence. [24]   I find that this decision requires a consideration of what is in the interests of justice for all of the parties in the particular circumstances of these cases. ... That is its right, and there are no doubt commercial and practical considerations that motivated it to do so. ... Furthermore, the parties will be expected to coordinate their efforts in order to avoid duplicative evidence or submissions. [36]   I find that an important consideration is the tight timelines set by the Regulations, and the efforts that Teva and Apotex have expended, together with Bayer, to advance their preparations for trial. ...

That was the total cash consideration for the interest in the licence of both the plaintiff and Phillips and Lee. ... A taxicab company acquired the assets of another taxicab company for a total consideration of $104,441.65, of which the taxpayer allocated $93,550 to 14 licensed taxicabs. ... I find that the plaintiff sought a licence and accepted the licence for the sole and only purpose of immediately assigning its interest in the licence to Jackson for a consideration and that the cash consideration received for the assignment of the interests of the plaintiff and Phillips and Lee in the licence was $100,000. ...

Had the appellant in this case deeded a share of his homestead property to his wife, whether for consideration or not, there would undoubtedly have been a transfer of such share to her. ... In conclusion, at page 187, he states: Having given careful consideration to all the facts and circumstances involved herein and to the authorities referred to by counsel, I have reached the conclusion that the said rights and things were not transferred or distributed within the terms of Section 64(3) but were sold by the executor of the estate to Princeton Stock Ranch Ltd. for good and valuable consideration, namely, 98 shares of the company stock. ... If the extent to which the purchaser for value is also beneficiary is not to be taken into consideration in the interpretation of Section 64(3), this would lead to some peculiar results. ...

  [27]            The Applicant also submitted that the Assistant Commissioner erred by taking into consideration an irrelevant factor when refusing to recommend the remission. ... However, it must be kept in mind that they do not cover every circumstance; there may be other valid reasons that would justify consideration of a remission order. ... The Applicant framed its submissions on the broadly-outlined considerations set out in the guidelines. ...

Upon receipt of the cheques from our mother, we are prepared to endorse each of these cheques payable to you and to hand them to you personally for deposit by you in return for the following considerations: 1. ... As the contract dated February 11 indicates, the appellant released Les Buandiers Nettoyeurs Inc and its subsidiaries from their obligations under the irrevocable employment contract in consideration of payment of $25,000. ... An amount received by one person from another, (a) during the 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 after a period that the payee was an officer of, or in the employment of, the payer, shall be deemed, for the purpose 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 or legal effect thereof, it cannot reasonably be regarded as having been received (i) as consideration or partial consideration for accepting the office or entering into the contract of employment, (ii) as remuneration or partial remuneration for services as an Officer or under the contract of employment, or (iii) in consideration or partial consideration for covenant with reference to what the office or employee is, or is not, to do before or after the termination of the employment. ...

This provision required, for the taxation years in question, that the consideration for the purchase of said mining property by the taxpayer be shares of the taxpayer corporation. ... The only reference to consideration is contained in paragraph 2 of said Agreement. ... He also stated very positively that Sogemines Limited did not receive any shares of the appellant as a part of the consideration for the transfer of the mining property. ...

After consideration, the delegate of the Minister of National Revenue advised that he declined to exercise his discretion to permit the filing of late elections. ... Absent valid elections, there was no gain to report by any of your clients in 1992 or 1994 from the reorganization as there was no non-share consideration involved. ... Did the delegate exceed his jurisdiction by taking into account irrelevant considerations? ...

In such a case, consideration may be given to waiving interest in all or in part for the period from when payments commence until the amounts owing are paid provided the agreed payments are made on time. [...] 10. ... Where the statutory discretion has been 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, the courts should not interfere. [32]            More recently, in Sharma v. ... There was no denial of procedural fairness, no bad faith on the part of the Minister in reaching the decision, and no reliance on irrelevant or extraneous considerations. [52]            The applicant's application for judicial review is therefore dismissed. ...

Analysis [13]   It is well-established that the decision of the IAD to grant or withhold relief based on H&C considerations is discretionary and involves an assessment of facts or mixed fact and law. ... The Respondent’s Establishment (1)   Prospective and Speculative Future Establishment [15]   The Applicant submits that the IAD’s decision is flawed because it is based on an irrelevant consideration: the Respondent’s “potential future establishment” in Canada. ... Therefore, I cannot infer that the best interest of the children criteria “trumped” other factors for consideration in this H&C application, as Justice Denis Gascon cautioned in Semana. ...