Search - consideration

It appears to be conceded that the assessments cannot be sustained without the use of the unconstitutionally obtained evidence and that if the assessments were referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that all evidence that was illegally obtained be excluded from the Minister's consideration the Minister would have no evidence on which to base an assessment. ... I do not discount the possibility that there may be cases in which there are considerations pertinent to the remedy to be granted under section 24 of the Charter which are different in proceedings of a civil nature before the Tax Court than those which prevail in criminal proceedings before a court of criminal jurisdiction. ... Jason had given no consideration to the implications of the O'Neill Motors case and the earlier criminal proceedings against these Appellants until Ms. ...

One consideration may point so clearly that it dominates other and vaguer indications in the contrary direction. ... For Counsel for the Appellant it was predominantly on account of income, for Counsel for the Respondent, it was the reverse. [34]          One consideration may point so clearly that it dominates other and vaguer considerations in the contrary direction. ...

No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. ... However, in the absence of there being clear evidence to the contrary, the Court should give due consideration to the expressed intention of the parties. [14] Bonuses, minimum objectives and other terms of remuneration were set out in these agreements. ...

Today, when nearly everyone has a personal computer at home- serving both personal and employment/business needs- in order that consideration of tools be examined in its proper context, I would tend to confine the significance of owning this type of equipment to circumstances where the primary reason for its acquisition, up-grading, replacement and/or maintenance was driven by the work or business component. ... No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. ...

He stated: The criteria by which the exercise of a statutory discretion must be judged have been defined in many authoritative cases, and it is well settled that if the discretion has been exercised bona fide, uninfluenced by irrelevant considerations and not arbitrarily or illegally, no court is entitled to interfere even if the court, had the discretion been theirs, might have exercised it otherwise. [5] Lord Macmillan's comments were quoted with approval by Abbott J. of the Supreme Court in Boulis v. ... [38]          All these facts would demonstrate that the Minister took into consideration all the circumstances of the employment of the Appellant and that the decision was not contrary to law. [39]          The Appellant, therefore, has not demonstrated that the Minister acted in bad faith or for an improper motive or purpose, or that he took into consideration irrelevant facts or that he failed to take into account all of the relevant circumstances. [40]          A final argument of the Appellant was that she was under the impression of being discriminated against. ...

Accordingly, it is considered that this amount was properly subject to the GST as consideration for a taxable supply and is not eligible for rebate. ... No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. ...

Since the total income reported by the Appellants was insufficient to cover those expenditures, the Minister conducted a net worth and bank audit analysis following which it was concluded that the Appellants’ net worth had increased by $11,177 in 2010 and by a further $4,804 in 2011. [10]         On the basis of the net worth calculation and taking into consideration the assumed personal expenditures as well as the total income reported, as noted above, the Minister concluded that the Appellants had failed to report additional business income, calculated as follows: Description: 2010 2011 Assets $424,653 $422,588 Less: Liabilities 259,377 252,508 Net Worth 165,276 170,080 Less: Net Worth of Prior Year 154,100 165,276 Increase in Net Worth 11,176 4,804 Add: Personal Expenses 42,106 55,685 Add: Other expenses 563 3,914 Less: Total Income Reported 23,503 38,818 Total Unreported Income $30,342 $25,585 [11]         The reassessment was also based on Mr.  ... In the end, she concluded that the increase in the Appellants’ net worth was either attributable to the unreported cash from the laundry business or undeclared rent from the condominium. [26]         In closing submissions, the Minister argued that the Appellants had failed to discharge the onus of demonstrating to the Court that the reassessments for the subject years were incorrect, even after taking into consideration the errors noted above. ... Taking into consideration the adjustments to the SPE noted above (notably to the “Security” category), I find that the Appellants had total additional unreported net business income of $28,090 and $13,454 for the 2010 and 2011 taxation years, respectively and consequently, that each Appellant had additional unreported income of $14,045 and $6,727 for the 2010 and 2011 taxation year, respectively. ...

In my opinion, this argument must be rejected since (1) the RPD has complete control of its own procedure; and (2) because there are practical considerations leading me to this finding ...               (2)        Inevitable practical considerations when witnesses are heard by telephone   [28]      At the hearing, I asked the parties to submit their comments on two cases which appeared to me to be relevant to the question of whether the RPD erred in requiring the applicant to have the witnesses he wished to testify by telephone first report to the Canadian embassy for identification.  ... Right to be heard   [42]      Finally, the applicant argued that his right to be heard was infringed as the description of his escape from the Kerman prison was not given all due consideration. ...

The above are but 2 examples of a very long list of diseases spread by the respiratory route which I have appended as a table for further consideration. ... This issue arises for consideration from the following set of circumstances. ... The definitions at issue in CIP were identical to those under consideration at present except that the definition of health product ended with, "...but not including cosmetics". ...

No. 3569, at paragraphs 21 to 24. [44]            To facilitate proof that the debtor and third party had fraudulent intentions, legislation includes a number of presumptions. [45]            In the situation under consideration, that is, one involving the performance of an onerous contract, the intention of the opposing parties is deemed fraudulent if they knew of the insolvency of the debtor or of the fact that the latter was rendering or seeking to render himself insolvent by repaying them. [46]            The debtor, on the other hand, will be deemed to have fraudulent intentions if it is demonstrated that he rendered himself or sought to render himself insolvent by moving these monies or preferred the opposing parties, despite full knowledge of his insolvency. [47]            The Court is satisfied that the seizing creditor has established that the debtor intended fraud. ... Payments can be broken down into two distinct components: the concrete component, which enables its consideration as a juridical fact and the intentional component, which also makes it a juridical act. [64]            The evidence before me only establishes the concrete payment component, that is, the physical transfer of funds directly into the opposing parties’ accounts on December 3, 2002. ... After consideration of all relevant factors, the Court finds that each party must bear their respective costs in this case. ...