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Consideration is also being given to the possibility of holding a public hearing in 1976 for the purpose of considering all aspects pertaining to the operation of the pipeline, and in particular the appropriate tariffs to be charged after November 1, 1976 in accord with the existing agreement. ...

In the second they were expressed to be settlements negotiated by a borrower with the lender by which a large amount of principal was made in consideration of interest being cancelled. ...

In GTE Sylvania Canada Limited v The Queen, ([1974] FC 726) I had for consideration paragraph 20(6)(h) of the Income Tax Act then in force, which paragraph was the forerunner of subsection 13(7.1) applicable to the taxation years here under review. ...

The defendant submits that the definitions and judicial consideration of the terms "transferred or distributed" connote a legal conveyancing. ...

There is no doubt that the reassessments upon which the present claim is based do not take into consideration the claims made by Mattabi in its 1977 or 1978 income tax return as regards the reagent copper sulphate. ...

Against this general background, I turn now to a consideration of the specific transactions by the appellant which give rise to the present appeal, the first of which occurred in his 1961 taxation year and involved the sale of all the issued shares of 5 Schofield Park by the appellant, who was the sole holder thereof, to Lambton in which company the appellant was also the sole shareholder at this time. ...

The applicants then indicated that after careful consideration they had decided to bring an application for judicial review instead of an action. ...

. #35). [91]            For these reasons, I conclude that the deductions made by the DCC were unlawful in their contractual context and that Axor is justified in claiming the sum of $442,775.04 from the Crown in right of Canada. [92]            I will deal briefly with the other amounts claimed by Axor. (1)        Interest [93]            Axor claimed interest before and after the judgment calculated from the date of the deduction (from October 30, 1997, for Gagetown and from April 30, 1998, for Greenwood) on the basis, they said, that [TRANSLATION] "we applied the agreed contractual interest rate, an increase of 1.25% over the Bank of Canada rate", in accordance with the Federal Court Rules (see transcript, January 8, 2003, pp. 110 and 114). [94]            I feel that Axor is entitled to interest before and after judgment as of the date of these two deductions by the DCC. [95]            However, the recovery of interest in proceedings against the Crown comes under ss. 31 and 31.1 of the Crown Liability and Proceedings Act, not under the Federal Court Rules. [96]            Sections 31 and 31.1 of the Crown Liability and Proceedings Act read: 31. (1) Except as otherwise provided in any other Act of Parliament and subject to subsection (2), the laws relating to prejudgment interest in proceedings between subject and subject that are in force in a province apply to any proceedings against the Crown in any court in respect of any cause of action arising in that province. 31(2) Prejudgment interest, cause of action outside province (2) A person who is entitled to an order for the payment of money in respect of a cause of action against the Crown arising outside any province or in respect of causes of action against the Crown arising in more than one province is entitled to claim and have included in the order an award of interest thereon at such rate as the court considers reasonable in the circumstances, calculated (a) where the order is made on a liquidated claim, from the date or dates the cause of action or causes of action arose to the date of the order; or (b) where the order is made on an unliquidated claim, from the date the person entitled gave notice in writing of the claim to the Crown to the date of the order. 31(3) Special damages and pre-trial pecuniary losses (3) When an order referred to in subsection (2) includes an amount for, in the Province of Quebec, pre-trial pecuniary loss or, in any other province, special damages, the interest shall be calculated under that subsection on the balance of the amount as totalled at the end of each six month period following the notice in writing referred to in paragraph (2)(b) and at the date of the order. 31(4) Exceptions (4) Interest shall not be awarded under subsection (2) (a) on exemplary or punitive damages; (b) on interest accruing under this section; (c) on an award of costs in the proceeding; (d) on that part of the order that represents pecuniary loss arising after the date of the order and that is identified by a finding of the court; (e) where the order is made on consent, except by consent of the Crown; or (f) where interest is payable by a right other than under this section. 31(5) Judicial discretion (5) A court may, where it considers it just to do so, having regard to changes in market interest rates, the conduct of the proceedings or any other relevant consideration, disallow interest or allow interest for a period other than that provided for in subsection (2) in respect of the whole or any part of the amount on which interest is payable under this section. 31(6) Application (6) This section applies in respect of the payment of money under judgment delivered on or after the day on which this section comes into force, but no interest shall be awarded for a period before that day. 31(7) Canadian maritime law (7) This section does not apply in respect of any case in which a claim for relief is made or a remedy is sought under or by virtue of Canadian maritime law within the meaning of the Federal Court Act. ...

Facteurs à prendre en considération       (5)    Lorsqu'il décide s'il doit autoriser ou ordonner la tenue d'une conférence téléphonique ou d'une vidéoconférence, le tribunal tient compte des facteurs suivants:            a)     le principe général selon lequel les témoignages et les plaidoiries devraient être présentés oralement en audience publique;            b)     l'importance des témoignages pour ce qui est de trancher les questions en litige dans la cause;            c)     l'effet de la conférence téléphonique ou de la vidéoconférence sur la capacité du tribunal d'émettre des conclusions, y compris des décisions relatives à la crédibilité des témoins;            d)     l'importance d'observer le comportement d'un témoin, compte tenu des circonstances de l'affaire;            e)     la question de savoir si une partie, un témoin ou le procureur d'une partie ne peut se présenter pour cause d'infirmité, de maladie ou pour tout autre motif;            f)     la prépondérance des inconvénients qu'il établit entre ceux que subirait la partie qui souhaite la tenue de la conférence téléphonique ou de la vidéoconférence et ceux que subiraient la ou les parties qui s'y opposent;            g)     les autres questions pertinentes. ...

(Submissions were made to Appeals, after the audit.) iii) The issue of reasonableness of the amount paid was not emphasized on the prior year's audit report because the taxpayer failed to demonstrate that the alleged services were "in fact" provided. iv) Although, we do not have any evidence it is our suspicion that the funds were simply being extracted, untaxed, from Canada, v) Consideration was also made with respect to our Internet searches, which resulted in no clear confirmation of the entity (Thistlefield Limited) and the individual (M.K. ...