Search - consideration
Results 2191 - 2200 of 2325 for consideration
FCTD
Quebec (Attorney General) v. Canada, 2007 FC 826
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. ...
FCTD
London Life Insurance Co. v. The Queen, 87 DTC 5312, [1987] 2 CTC 90 (FCTD), aff'd 90 DTC 6001 (FCA)
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. ...
FCTD
Vine Estate v. The Queen, 89 DTC 5528, [1990] 1 CTC 18 (FCTD)
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. ...
FCTD
Mott v. The Queen, 88 DTC 6359, [1988] 2 CTC 127 (FCTD)
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. ...
FCTD
Doig v. Canada, 2011 DTC5064 [at at 5725], 2011 FC 371
Doig until March 13, 1978, when he transferred title to it to Helen Teahen for $2.00 and other consideration. ...
FCTD
Choice Realty Corp. v. The Queen, 78 DTC 6415, [1978] CTC 613 (FCTD)
In default of such registration, the title of conveyance cannot be invoked against any third party who has purchased the same property from the same vendor for a valuable consideration and whose title is registered. ...
FCTD
Indalex Ltd. v. The Queen, 84 DTC 6018, [1984] CTC 51 (FCTD), aff'd on other grouns 84 DTC 6492, [1984] CTC 373 (FCA)
Certainly RTZ could have bought the aluminum from Alcan and resold it to plaintiff for whatever price it chose, whether this represented an increase in the price over what it had had to pay to Alcan after taking the discount into consideration or not. ...
FCTD
Vancouver Trade Mart Inc. (Trustee Of) v. Canada (Attorney General), 97 DTC 5520, [1998] 1 CTC 79 (FCTD)
After due consideration of the Applicant’s written and oral arguments, I am at a loss to understand what conflict would be created by requiring the Applicant to produce the documents which the Minister requires. ...
FCTD
Rae v. Canada (National Revenue), 2015 FC 707
Rule 334.16(2), reproduced in the annex to these reasons, states a non-exhaustive list of factors to be taken into consideration in assessing whether a class proceeding is the “preferable procedure.” [63] The Supreme Court in Hollick stated that in order to satisfy the requirement under Rule 334.16(1)(d), an applicant has to show: (1) that a class proceeding would be a fair, efficient and manageable method of advancing the claim, and (2) that it would be preferable to any other reasonably available means of resolving the class members’ claim (Hollick at paras 28, 31). ...
FCTD
Harlequin Enterprises Ltd. v. The Queen, 74 DTC 6634, [1974] CTC 838 (FCTD), aff'd 77 DTC 5164, [1977] CTC 208 (FCA)
For a debt to be doubtful within the contemplation of subparagraph 11(1)(e)(i), its collectability must be attended by a doubt based on a real consideration, not on mere speculation, that leads to the conclusion that it will not likely be collected. ...