Search - consideration

Elements of the legal and factual contexts of a decision operate as constraints on the decision maker in the exercise of its delegated powers. [106] It is unnecessary to catalogue all of the legal or factual considerations that could constrain an administrative decision maker in a particular case. ...

Katz maintains control over the Respondent’s assets is a particularly relevant consideration. ...

However, the Court’s analysis of that argument involves consideration of the details of the relevant Demands and of the material Mr. ... However, I respectfully disagree with the conclusion in Miller that Cameco teaches that the governing consideration is whether the information sought by the Minister should have been in the taxpayer’s books and records. ... That item is clearly not problematic to the extent it relates to known entities. [259] In my view, the jurisprudence and policy considerations favour the Minister’s position on this matter. ...

I therefore think that the market price, In a case like that under consideration, where It is shown to have been consistent, determines the fair market value of the shares, I do not lose sight. of the fact that mining operations are often of a speculative character, that there is always a danger of depletion, and that a time will sooner or later arrive when no more minerals will be available, unless other properties are secured to keep up the supply. ... Still later he said: I therefore think that the market price, In a case like that under consideration, where It is shown to have been consistent, determines the fair market value of the shares.... ... Respecting the shares in Campbell Chibougamau by virtue of foregoing provisions they are situated in Canada but different considerations apply to the share purchase warrants. ...

Obviousness [143]- [145] (1)   POS/Common General Knowledge [146] (2)   Inventive Concept [147] (3)   Difference: State of Art/Inventive Concept [148]- [152] (4)   Obviousness/Degree of Invention [153]- [159] (5)   Court’s Conclusions on Obviousness [160] (a)   Step 1: POS and Common General Knowledge [160] (b)   Step 2: Inventive Concept or Claim Construction [161]- [163] (c)   Step 3: Differences between the State of the Art and Inventive Concept [164] (i)   State of the Art [165]- [168] (ii)   Prior Art on the Anti-Cancer Effect of Glucocorticoids [169]- [177] (iii)   Differences between the SOA and the Invention [178] (d)   Step 4: Obviousness/Degree of Invention [179]- [181] (e)   Obviousness in the Prior Art and Common General Knowledge [182]- [193] (f)   Obvious to Try Consideration [194]- [203] F.   ... (f)   Obvious to Try Consideration [194]   An “obvious to try” test is warranted here, as this would be the type of pharmaceutical case referred to in Sanofi at paras 68-71 where advances are made through experimentation and a number of interrelated variables may affect the desired result. [195]   The Court therefore also has to consider whether the combination of AA and PN was more or less self-evident that it ought to work, by examining the extent, nature and amount of effort required to achieve the invention, motive in the prior art to find the solution the patent addresses, and the actual course of conduct of the inventors: Sanofi, AstraZeneca Canada Inc v Mylan Pharmaceuticals ULC, 2017 FC 142 at paras 41-42, 145 CPR (4th) 371 [Naproxen-Esomeprazole]. ... Whether something is “obvious to try” is just one consideration when determining whether there was a degree of invention required to bridge the differences between the prior art and inventive concept. ...

It is notable that in so doing the Act requires that the decline be measured in respect of each revenue source under consideration not on a general or global basis. ...   [40]     The motion for disclosure by Quebec which was disallowed by Hugessen J. on December 21, 2000 requires further consideration. ... When we reflect for a moment, we find that to apply only these principles to the adjustment of the rights of independent provinces, or of an independent province and the Dominion, we find we are face to face with problems requiring other considerations and for which we have no precedent. ...

Although it had given consideration to extending its business outside of Canada as early as 1973 it took no steps to do so until 1976. ...

Subsection 15(1) adds "the amount or value" of a benefit to the income of a taxpayer, and, as can be seen in Youngman, Century 21 Ramos Realty, Board man and Reid, all supra, the concept of “benefit” is limited to monetary considerations. ...

Undoubtedly, the plaintiff's devotion to his orchard, his physical work on the farm and his intentions and projections regarding it are considerations that must be taken into account. ...

Doig until March 13, 1978, when he transferred title to it to Helen Teahen for $2.00 and other consideration.  ...