Search - consideration

That judgment in the reasons therefore did, however, have something relevant to say in the present circumstances, at page 532 (D.T.C. 6653), beginning with consideration of provisions of the Income Tax Act, R.S.C. 1952, c. 148 (am. ...

Making such serious allegations and failing to substantiate them is a factor to be taken into consideration in costs: see Stubicar v Canada (Deputy Prime Minister), 2013 FCA 203 [Gauthier JA]. ...

Notwithstanding any other terms of this letter, the obligations of Buyer under Paragraph 7 "Secrecy" of the Purchase Agreement shall remain in full force and effect. (6) In consideration of the foregoing and except as herein otherwise provided, Buyer and Seller hereby release one another and all of their respective officers, directors, and employees, from liability for all claims of any nature whatsoever whether, contract or tort, arising out of or related in any way to the Purchase Agreement, the Option Agreement, or the negotiations leading up to the execution of either of the above Agreements or this Agreement. ...

That reasonable expectation of income exacts some consideration of the specific revenues and expenses of the enterprise — albeit a family farm — even although the test is decidedly not a pure quantum measurement. ...

However, I do think that the place where the benefits are paid to the plaintiff should be a consideration when assessing situs of the benefits, based on Dickson, J.'s comment in Nowegijick at 22 (D.T.C. 5043) and D J. ...

Bearing in mind the scheme and spirit of the Customs Act, taking into consideration its subsection 2(3), which recommends that its wording be given the interpretation that will best ensure the protection of the revenue, and also taking into account its sections 247 and 248 set out above, it does not appear that, in view of the persuasive evidence presented by the plaintiff, the defendant here has credibly established both its good faith and unobjectionable conduct, at least conduct free of obvious negligence. ...

It is uncontested that, during the years under appeal, Products engaged in no business whatsoever in Canada and the question under section 253 narrows down to a consideration of its activities between April 26, 1965 and the year 1973. ...

Finally the jurisprudence that has developed on the kind of issue we are dealing with requires consideration. ...

In this way, one must take into consideration the effect of section 28 of the Rules on every subsection in the Act which affects the exempt income of mines. ...

Common Considerations [30] The starting point for the analysis is the inherent seriousness of contempt. ...