Search - consideration

Other considerations also militate strongly against the admission of the instant plea. ...

Under the circumstances it was contended by counsel for the appellant that the notice of cross-appeal was not given in time and that the cross-appeal was not before the Court for consideration. ...

I have, after giving very careful consideration to the question upon which, in my view, the appeal turns, reached the same conclusion as that reached by the Board. ...

The question for determination on this appeal is whether upon a proper construction of the Income Tax Act and in particular Section 21(1) thereof, the said loss sustained by the appellant’s wife on the farming operations may be taken into consideration to reduce the appellant’s taxable income for the taxation year 1963. ...

In the limited time at my disposal I have given consideration to the arguments of counsel and to the cases cited and have reached the conclusion that I must give effect to the contention put forward on behalf of the Deputy Minister that neither Potter, J., nor any other member of this Court, has power to rescind the approval granted by Potter, J., on June 9, 1954. ...

Consideration of the scheme shows that, though the client gains or loses by fluctuations of the market, the appellant neither gains nor loses on interests that are outstanding in the hands of clients, though the appellant is affected by market fluctuations in securities that are merely passive in the appellant’s hands and are not the subject of any transaction at the time. ...

After giving careful thought to the wording of the subsection, I am unable to see that there is any such ambiguity in the wording of the section as to justify resort to the discussions in Parliament at the time when consideration was being given to the legislation. ...

Before giving consideration to the matters raised on this appeal, it should be added that counsel for the parties agreed that this information respecting the shareholders in these three companies should be submitted as follows: “ (1) The Saskatchewan company—the shareholders are— 40% to S. ...

The consideration for the above conveyance was $40,000 which was paid by the assumption of a registered mortgage to the Tuckett Estate for $25,000, and the balance of $15,000 was paid by William Morris. ... By deed dated May 1, 1945 (Exhibit F) William Morris conveyed the property to the appellant for the expressed consideration of natural love and affection and $2. ... I turn now to a consideration of the issues in this appeal and the manner in which they have come to this Court. ...

I was not asked to give special consideration to individual assets, either on the law or facts, the contention of the appellant being that all of the assets were in fact the property of the husband. ... And all the surrounding circumstances of the case should be taken into consideration to determine whether a gift or a resulting trust was intended.” ... In my view, after a careful consideration of the evidence, the appellant has wholly failed to rebut the presumption that in placing assets in the name of his wife, Mr. ...