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BCSC decision

Estate of Andrew Lawrence Carper v. Minister of Finance of British Columbia,, [1969] CTC 388

Section 76(4) of the Ontario Act corresponds to subsection (4) of Section 10 of our Act and does not require consideration. ... The next consideration I pass on to is this: it may be said that it is all very well for the Legislature to limit the retrospective effect of a particular enactment but that surely before that enactment may be given retrospective application it must appear that the words of the enactment itself can reasonably be construed as capable of retrospective application. With this consideration in mind I now go on to a consideration of subsections (1), (2) and (3) of Section 10. ...
BCSC decision

Canfor Ltd. v. Minister of Finance for BC, [1976] CTC 429 (BCSC), aff'd [1977] CTC 616 (SCC), rev'g [1977] CTC 269 (BCCA)

Both cases dealt with the effect of a provision in The Corporations Tax Act (Ontario) which is very similar to the provisions of clause 11(d) of our Act under consideration here. There are, however, certain differences in the facts of the cases as well as important considerations in connection with the intent and application of the Act which, in my view, afford valid grounds for declining to follow those cases. ... In so finding, I have given consideration to two further Ontario decisions cited by counsel for the respondent. ...
BCSC decision

Attorney General of Canada on Behalf of Her Majesty the Queen in Right of Canada as Represented by the Minister of National Revenue v. Avalon Developments Limited, Molnar Construction Limited and 942 Holdings Limited, [1994] 1 CTC 404

Before I discuss the two bases upon which the respondents challenge the validity of my order of August 9, 1993, I should mention some of the information and considerations which satisfied me that the order was justified. ...
BCSC decision

Deputy Minister of National Revenue v. Gerald Donald Jackman, [1992] 2 CTC 160

Slight omissions which would have no real bearing on the merits of the matter do not constitute any breach of the petitioner's duty to disclose all material considerations. ...
BCSC decision

In Re Modern Film Distributors Ltd. Et Al., [1968] CTC 549, 68 DTC 5349

Making such clearly unfounded claims of privilege can only reduce the time available for consideration of documents in respect of which a claim for privilege might succeed. ...
BCSC decision

Constantine Kourtessis and Hellenic Import-Export Company Limited v. Minister of National Revenue and Her Majesty the Queen in Right of Canada, [1989] 1 CTC 56, 89 DTC 5214

Any consideration of costs will be deferred until the ultimate outcome is known or until further order. ... Other forms of relief to eliminate the alleged disparity in treatment were not proposed and consideration of them at this stage would be premature. ... The other federal statute there under consideration was the Bankruptcy Act. ...
BCSC decision

Attorney General of Canada, James D. Bissell, Q.C., and Eugene Kuchet v. Stephen Sander, [1992] 2 CTC 290

Sander's right to explore the propriety of the detention and the re-seizure, including the nature of the advice received and, “ whether the investigators complied with the advice and what considerations they gave to the decision of the Federal Court of Appeal and to the rights of Mr. ... What consideration was given to returning requested documents? 10. Before either warrant was obtained, what other means of investigation were considered? ... Considerations which the investigators brought to their decision to detain; 3. ...
BCSC decision

National Bank of Canada v. The Queen in Right of British Columbia, [1991] 2 CTC 189

., speaking for the Court, stated at pages 399-401: The juridical nature of an amalgamation need not be determined by juridical criteria alone, to the exclusion of consideration of the purposes of amalgamation. ... The Canada Corporations Act does not in terms so state and the following considerations in my view serve to negate any such inference: (i) palpably the controlling word in s. 137 is “continue”. ...
BCSC decision

Estate of Percival Archibald Woodward. v. Minister of Finance of British Columbia, [1970] CTC 444

Assuming the correctness of such conclusions, there arises next for consideration the allegation of the applicants that the Minister lost the jurisdiction given to him by the Act when he made his determination under Section 5(2) without notice to the executors of the estate, contrary to the principles of natural justice. ... In other words, the rule that I am discussing does not apply to decisions that are primarily of any administrative or executive nature in the sense that they are arbitrary because they are made having regard primarily to public policy or exediency considerations but does apply to decisions as to individual rights arrived at by ascertaining facts and applying some rule or principle of law to them. ...
BCSC decision

In Re Abernethy-Lougheed Logging Company., [1938-39] CTC 173

The licence states that in consideration of a sum for ground rent and in consideration of the dues hereinafter mentioned (being the due in question herein) the licensor gives to the licensee the right to cut the timber covered by the licence and vests the ownership of such timber in the licensee. ...

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