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Results 241 - 250 of 2335 for consideration
FCTD

Zoel Chicoine Inc. v. The Queen, 82 DTC 6311, [1981] CTC 421 (FCTD)

The said project shall be hereinafter referred to as “The Project”; WHEREAS the Parties wish to set forth hereinafter their understanding relating to the consideration to be paid to the Party of the Second Part for the work to be performed by it. ... In consideration of the services performed by the Party of the Second Part and referred to hereinabove, the Party of the First Part shall pay to the Party of the Second Part a sum of money equal to 10% (ten percent) of the Net Profits realized by The Party of the First Part from the Project each year as described hereinafter. 5. ... Le langage des deux paragraphes introductifs est limpide: “Whereas the Party of the First Part wishes to engage the services of the Party of the Second Part in a management capacity”,.. their understanding relating to the consideration to be paid to the Party of the Second Part for the work to be performed by it”. ...
FCTD

Le Bel v. The Queen, 87 DTC 5327, [1987] 2 CTC 86 (FCTD)

Plaintiff's counsel submits four cases for my consideration as to what circumstances may exist in order for me to allow the extension of time herein requested. ... There is no doubt that one of the prime considerations in the Court using its discretion is the issue that “justice be done” but the "justice" must be for all the parties to the proceedings. ... Cairns 1931, 3 W.W.R. 335, McGillivray J.A., for the majority of the Alberta Court of Appeal, said at p. 343: Turning again to a consideration of the affidavit, I think it was incumbent upon the applicant to show a bona fide intention to appeal while the right to appeal existed and that the failure to appeal was by reason of some very special circumstance which serves to excuse or justify such failure. ...
FCTD

Niemi v. The Queen, [1984] CTC 181, 84 DTC 6194 (FCTD)

The issue is whether sums received by the taxpayer in that year, as consideration for the sale of real property, should be accounted for as a capital gain or as income. ... While a number of factors have been accepted by the Courts as relevant to the determination of this issue, I take the primary consideration to be the intention of the taxpayer. ... While the intention of the taxpayer is the primary consideration in determining whether an asset has been purchased for investment or income purposes, it is well established, as counsel for the Crown pointed out, that this is a conclusion to be drawn from all the circumstances: Such a decision cannot depend solely on the number of transactions in the series, or the period of time in which they occurred, or the amount of profit made, or the kind of property involved. ...
FCTD

Miller v. Canada(Customs & Revenue Agency), 2004 DTC 6057, 2004 FC 46

After careful consideration of the facts presented I have concluded that this is not a situation in which it would be appropriate to cancel the late filing penalty and arrears interest in question. [7]                 At the hearing of the application, Ms. ... Canada (Minister of National Revenue) (1997), 209 N.R. 392 (F.C.A.) and in particular the following excerpt: The court may intervene and set aside the discretionary decision under review only if that decision was made in bad faith, if its author clearly ignored some relevant facts or took into consideration irrelevant facts or if the decision is contrary to law. ... Miller's entire compliance history was considered nor is there an indication that consideration was given to serious emotional or mental distress. [11]            While it is not open to me to substitute my opinion for that of the ministerial delegate, neither is it my function to speculate on what the ultimate decision might have been had all relevant factors been considered. ...
FCTD

Currie v. Canada (Customs and Revenue Agency), 2005 FC 733

The applicants regard this as an indication that the adjudicator misconstrued article 56.01 of the Collective Agreement by introducing an irrelevant consideration as to the effect that an updated and correct description of their jobs would have on the employer's classification system across the country. ... I am not, however, satisfied that these considerations really governed the outcome of the adjudicator's decision. ... The Court noted that the proceedings before an arbitrator do not require the consideration of broad policy issues. ...
FCTD

Tadross v. Canada (Minister of National Revenue), 2004 FC 1698

After consideration of the matter, the District Director, on behalf of the Minister, denied the request. ... That standard requires that the applicant demonstrate that the decision was made in bad faith, or that it was made while ignoring relevant facts or took into consideration irrelevant facts, or that the decision was contrary to law. ... Tadross were ignored, nor is a case made out that any irrelevant factors were taken into consideration. ...
FCTD

Hauser v. Canada (Revenue), 2007 FC 113

  [9]                On December 27, 2005, the Applicant sent the Minister a letter requesting further consideration, which the Minister treated as a request for second-level review. ... In Dick, the Minister failed to take into consideration that the taxpayer was a 72-year-old chronic alcoholic, and given his retirement income, unable to ever repay the amounts owed. ... I am satisfied that Minister properly considered the evidence before him and that the decision was not based on considerations irrelevant or extraneous to the statutory purpose. ...
FCTD

Pierre v. Canada (Citizenship and Immigration), 2019 FC 933

It is clear that the RPD and the RAD took the evidence into consideration, including the explanations provided by the applicant’s daughter, who was acting as her designated representative, indicating that [translation]  “her brother viewed these individuals as beggars rather than bandits”. ... The standard of review is that of reasonableness, and I must weigh the decision in its entirety: see Newfoundland and Labrador Nurses’ Union v Newfoundland and Labrador (Treasury Board), 2011 SCC 62; Delta Air Lines Inc v Lukács, 2018 SCC 2 at para 24. [12]   I share the applicant’s view that “procedural” accommodations are not sufficient and that consideration should also be given to the individual’s capacity in the context of assessing evidence. ... Both divisions noted that these elements were perhaps more relevant in the context of an application based on humanitarian considerations. ...
FCTD

Bayer Inc. v. Dr. Reddy's Laboratories Ltd., 2019 FC 1408

Apotex and Teva also repeat the arguments they made before Justice Pentney, noting that leave to appeal the order in Bayer No 2 has been granted and that these arguments should be given due consideration here. The parties’ arguments are thoroughly set out in Bayer No 2 and need not be repeated here. [10]   As Justice Pentney mentioned in his decision, the determination to be made on this motion is discretionary and requires consideration of two main factors: the requirement to determine matters under the Regulations within a 24-month time frame and the overall balance of interests as between innovators, generics and the wider public interest. ... Reddy before the same Judge in the spring of 2021 is a reasonable alternative, outweighs all other considerations raised by Dr. ...
FCTD

Nugent v. Canada (Citizenship and Immigration), 2019 FC 1380

[12]   The Minister submits that the officer gave appropriate consideration to the evidence presented by Mr Nugent and reasonably concluded that it was insufficient to support his application. [13]   I disagree. [14]   The officer discounted the value of Mr Nugent’s affidavit because it did not include corroborating evidence from former same-sex partners or an LGBTQ organization. ... O’Reilly" Judge ANNEX Immigration and Refugee Protection Act, SC 2001, c 27 Loi sur l’immigration et la protection des réfugiés, LC 2001, ch. 27   Consideration of application Examen de la demande   113 Consideration of an application for protection shall be as follows: 113 Il est dispose de la demande comme suit:   … […]   (b) a hearing may be held if the Minister, on the basis of prescribed factors, is of the opinion that a hearing is required; b) une audience peut être tenue si le ministre l’estime requis compte tenu des facteurs réglementaires;   Immigration and Refugee Protection Regulations, SOR/2002-227 Règlement sur l’immigration et la protection des réfugiés, DORS/2002-227   Hearing — prescribed factors Facteurs pour la tenue d’une audience   167 For the purpose of determining whether a hearing is required under paragraph 113(b) of the Act, the factors are the following: 167 Pour l’application de l’alinéa 113b) de la Loi, les facteurs ci-après servent à décider si la tenue d’une audience est requise:   (a) whether there is evidence that raises a serious issue of the applicant’s credibility and is related to the factors set out in sections 96 and 97 of the Act; a) l’existence d’éléments de preuve relatifs aux éléments mentionnés aux articles 96 et 97 de la Loi qui soulèvent une question importante en ce qui concerne la crédibilité du demandeur;     (b) whether the evidence is central to the decision with respect to the application for protection; and b) l’importance de ces éléments de preuve pour la prise de la décision relative à la demande de protection;   (c) whether the evidence, if accepted, would justify allowing the application for protection. c) la question de savoir si ces éléments de preuve, à supposer qu’ils soient admis, justifieraient que soit accordée la protection.   ...

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