Search - consideration

Moreover, there is a general policy in law of not relying upon matters of form that bear upon criminal cases, where the governing consideration should be the interests of justice (R. v. ...

 (1) Where a person has, on or after May 1, 1951, transferred property, either directly or indirectly, by means of a trust or by any other means whatever, to     (a) the person’s spouse or common-law partner or a person who has since become the person’s spouse or common- law partner,   (b) a person who was under 18 years of age, or   (c) a person with whom the person was not dealing at arm’s length, the following rules apply:   (d) the transferee and transferor are jointly and severally liable to pay a part of the transferor’s tax under this Part for each taxation year equal to the amount by which the tax for the year is greater than it would have been if it were not for the operation of sections 74.1 to 75.1 of this Act and section 74 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, in respect of any income from, or gain from the disposition of, the property so transferred or property substituted therefor, and       (e) the transferee and transferor are jointly and severally liable to pay under this Act an amount equal to the lesser of       (i) the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and   (ii) the total of all amounts each of which is an amount that the transferor is liable to pay under this Act in or in respect of the taxation year in which the property was transferred or any preceding taxation year,       but nothing in this subsection shall be deemed to limit the liability of the transferor under any other provision of this Act ...

Among other things, we cannot tell from the record who applied the exemptions to the documents, what definition of those exemptions was used, and what consideration was given to the exercise of discretion. ...

It is true that different considerations are at play when considering whether to strike out a Notice of Application for Judicial review than a statement of claim ...

By choosing not to attend the contempt hearing, the Respondent has chosen not to provide the Court with any mitigating factors that could affect sentencing. [22]            In Winnicki v Canada (Human Rights Commission), 2007 FCA 52 [Winnicki], the Federal Court of Appeal approved the trial judge’s consideration of the relevant factors to be assessed in determining the appropriate penalty where someone is found in contempt: [17]      The trial judge said as follows: I find TW to be in contempt of Justice de Montigny's order dated October 4, 2005. ...

The government stated that the consultation process would not affect duty remission requests currently under consideration or new requests concerning ships imported before January 1, 2010. [6]                On September 23, 2010, the Governor in Council made the Ferry-Boats, Tankers and Cargo Vessels Remission Order, SOR/2010-202 [Order], granting an exemption from customs duties for ferry-boats of a length of 129 metres or more, tankers and cargo vessels imported on or after January 1, 2010. ...

Lee under section 160 of the Act or section 325 of the ETA in respect of the transfer of property to him by a person with whom he does not deal at arm’s length for consideration that was less than the fair market value of the property at a time when the transferor was indebted to the Minister under either the Act or the ETA; and d)                  to further the audits of Mr. ...

[Emphasis added] [52]            Furthermore, in Lanno at para 6, the Federal Court of Appeal accepted that decisions taken under subsection 152(4.2) “combin[e] fact finding with a consideration of the policy of tax administration, and sometimes questions of law” [emphasis added]. ...

Only where this search proves fruitless, or where the relevant precedents appear to be inconsistent with new developments in the common law principles of judicial review, must the reviewing court undertake a consideration of the four factors comprising the standard of review analysis: Agraira v Canada (Public Safety and Emergency Preparedness), 2013 SCC 36 at para 48. [11]            The parties agree, and I concur, that the standard of review for discretionary decisions pursuant to s 220(3.1) of the ITA and s 281.1 of the ETA is reasonableness. ...

The Supreme Court reaffirms the opposite—that transitional provisions are not subject to special rules of interpretation: in statutory interpretation, states the Court, the intent of Parliament must always be sought, and the purpose of the legislation must be taken into consideration, whether it is a transitional provision or any other legislative provision. [38]   Lastly, on a practical level, I cannot overlook the fact that the Strengthening Canadian Citizenship Act received royal assent nearly one full year before Mr.  ...