Search - consideration

Chalk, who finalized the permanent residence application based on humanitarian and compassionate considerations. ...   [12]            The application for a visa exemption based on humanitarian considerations is not in itself grounds to delay the removal. ...   [29]            The officer disregarded the emotional and psychological harm that the children will suffer if they leave, dismissing every consideration particular to their case ...

In Mylan, the FCA pointed to the “broad discretionary considerations” involved by the test, one of those being the public interest consideration in proceedings moving “fairly and with due dispatch”. ... The FCA went on to state that this forms part of the factors to be taken into consideration in the assessment of the interest of justice (Coote at para 12). ... The Defendants argue that FC Rule 385 would be of similar effect and that these broad discretionary considerations should also guide the Court in this matter. ...

(taxable supply) 152 (1) For the purposes of this Part, the consideration, or a part thereof, for a taxable supply shall be deemed to become due on the earliest of (a) the earlier of the day the supplier first issues an invoice in respect of the supply for that consideration or part and the date of that invoice, (b) the day the supplier would have, but for an undue delay, issued an invoice in respect of the supply for that consideration or part, and (c) the day the recipient is required to pay that consideration or part to the supplier pursuant to an agreement in writing. 152 (1) Pour l’application de la présente partie, tout ou partie de la contrepartie d’une fourniture taxable est réputée devenir due le premier en date des jours suivants: a) le premier en date du jour où le fournisseur délivre, pour la première fois, une facture pour tout ou partie de la contrepartie et du jour apparaissant sur la facture; b) le jour où le fournisseur aurait délivré une facture pour tout ou partie de la contrepartie, n’eût été un retard injustifié; c) le jour où l’acquéreur est tenu de payer tout ou partie de la contrepartie au fournisseur conformément à une convention écrite. 168 (1) Tax under this Division in respect of a taxable supply is payable by the recipient on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due. 168 (1) La taxe prévue à la présente section est payable par l’acquéreur au premier en date du jour où la contrepartie de la fourniture taxable est payée et du jour où cette contrepartie devient due. 168 (2) Notwithstanding subsection (1), where consideration for a taxable supply is paid or becomes due on more than one day, (a) tax under this Division in respect of the supply is payable on each day that is the earlier of the day a part of the consideration is paid and the day that part becomes due; and (b) the tax that is payable on each such day shall be calculated on the value of the part of the consideration that is paid or becomes due, as the case may be, on that day. 168 (2) Par dérogation au paragraphe (1), la taxe prévue à la présente section relativement à une fourniture taxable dont la contrepartie est payée ou devient due plus d’une fois est payable à chacun des jours qui est le premier en date du jour où une partie de la contrepartie est payée et du jour où cette partie devient due et est calculée sur la valeur de la partie de la contrepartie qui est payée ou qui devient due ce jour-là. 280 (1) Subject to this section and section 281, if a person fails to remit or pay an amount to the Receiver General when required under this Part, the person shall pay interest at the prescribed rate on the amount, computed for the period beginning on the first day following the day on or before which the amount was required to be remitted or paid and ending on the day the amount is remitted or paid. 280 (1) Sous réserve du présent article et de l’article 281, la personne qui ne verse pas ou ne paie pas un montant au receveur général dans le délai prévu par la présente partie est tenue de payer des intérêts sur ce montant, calculés au taux réglementaire pour la période commençant le lendemain de l’expiration du délai et se terminant le jour du versement ou du paiement. 281.1 (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel interest payable by the person under section 280 on an amount that is required to be remitted or paid by the person under this Part in respect of the reporting period. 281.1 (1) Le ministre peut, au plus tard le jour qui suit de dix années civiles la fin d’une période de déclaration d’une personne ou sur demande de la personne présentée au plus tard ce jour-là, annuler les intérêts payables par la personne en application de l’article 280 sur tout montant qu’elle est tenue de verser ou de payer en vertu de la présente partie relativement à la période de déclaration, ou y renoncer. ... In the Applicant’s view, a plain reading of subsection 152(1) of the ETA suggests that GST/HST payments are due only on the date that the Applicant’s client is required to pay the consideration or part to the supplier, pursuant to an agreement in writing.   ...

It is not a "right" or "rights" in the abstract which are under consideration. ... Had there been no repeal, the petitions and cross-petition would in due course have been taken into consideration by the Governor in Council. ... There might have been some express provision in the 1957 repealing ordinance by which it could have been ordained that petitions and cross-petitions awaiting consideration should receive such consideration in spite of the repeal, and that, subsequently, an effective rebuilding certificate could be given. ...

But in order to determine whether use in the taxation year was principally for the purpose of producing rent or otherwise, other considerations may also be relevant. ... However, the fact that such payments were made is only one consideration of many that help to determine whether or not GCL's use of GCRI space was for the purpose of producing rent. ... Once it was given to GCRI for some consideration, that must inevitably lead to the conclusion that the purpose to which the space was put was to produce rent. ...

GENERAL CONSIDERATIONS   [14]            The Excise Tax Act, RSC 1985, c. ... No consideration of the Supreme Court of Canada decision in Dunsmuir v New Brunswick [2008], 1 SCR 190 was made ... There is nothing in this case to suggest that the CRA overlooked or misunderstood any important consideration. ...

Other Considerations of Fairness [30]   The Delegate found that comparing settlements from other tax shelters or tax schemes held little weight. ... The decision is silent on this issue, and for the Applicants this indicates that the Delegate gave no proper consideration to this submission. ... In my view, the Delegate conducted a holistic review of all the delays and other considerations raised by the Applicants. ...

Singh’s counsel submitted 63 pages of undated submissions and supporting documentation to the Minister’s counsel for the Delegate’s review and consideration. ... Instead, these factors are directly relevant to the Delegates’ s 44(2) referral decisions, and therefore require reasonable consideration even within the Delegate’s “limited discretion”: McAlpin, supra at paras 66 and 95. ... Such was this Court’s approach in Pham, supra at para 16, Apolinario, supra at paras 48-49, and Balan, supra at para 27. [32]   The Minister relies heavily on this Court’s decision in Lin et al to assert that such consideration is unnecessary. ...

Cezair filed updated submissions and documentation for consideration on the redetermination of her application. ... Cezair’s application was not satisfied that there were sufficient H&C considerations to warrant an exemption in her case. ... I am not satisfied there are sufficient H&C considerations to warrant an exemption. ...

Pursuant to subsection 194(4) of the Act, a taxable Canadian corporation was able to designate an amount up to the total of the consideration for which the SRTC Instrument was issued or granted. ... Since the research corporation would only retain $400 of the consideration received from the investor for the issuance of the debt instrument, the research corporation would be required to finance the balance of the required $1,000 expenditure requirement in another manner. 11. ... Upon execution of the supply agreement, and in consideration for Interbio’s agreement to supply the test materials, Proteus was to pay $20,857,500 to Interbio; $17.7 million was paid by cheque and $3,157,500 was paid by demand promissory note bearing an 8 per cent interest rate. ...