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TCC

Drouin v. The Queen, 2012 TCC 94

Other considerations enter into the decision as to admissibility.  This further inquiry may be described as a cost benefit analysis, that is "whether its value is worth what it costs. ... It is a major element to take into consideration when assessing prejudicial effects ...   [87]            I agree with the appellant that the " likelihood that the evidence offered and the counter proof will consume an undue amount of time" must be taken into consideration (see R. v. ...
TCC

Howe v. The Queen, 2004 TCC 719

Further to Vidatron's offer under the First JV Agreement, White sold his units of NM I to Vidatron in consideration for 15,210 common shares of Vidatron. 58.        ... Further to Vidatron's offer under the First JV Agreement, Howe sold his units of NM I to Vidatron in consideration for 6,591 common shares of Vidatron. 70.        ... Further to Vidatron's offer under the First JV Agreement, Lodge sold his units of NM I to Vidatron in consideration for 12,676 common shares of Vidatron. 82.        ...
SCC

International Harvester Co. of Canada v. The Provincial Tax Commission, [1941] SCR 325

In order to decide these two objections of the appellant it becomes necessary to return to a consideration of the statutes and regulations. ... After much consideration, I cannot say that these regulations exceed the power vested in the Lieutenant-Governor in Council under the authority of subsection 4. ... This claim was made before the Board and, although it does not seem to have received as much consideration there as it did before us, it was considered by them. ...
SCC

Newfoundland and Labrador v. AbitibiBowater Inc., 2012 SCC 67, [2012] 3 SCR 443

“Likelihood approaching certainty” recognizes that the government’s decision is discretionary and may be influenced by competing political and social considerations, which are not normally subject to judicial consideration.   ... In my view, the CCAA   court is entitled to take all relevant facts into consideration in making the relevant determination. ... To assess these factors and determine whether all this will occur would embroil the CCAA   judge in social, economic and political considerations — matters which are not normally subject to judicial consideration: R. v. ...
FCA

Canada v. Garber, 2008 FCA 53

Most importantly, however, considerations of fairness dictate that the appellants should not be bound in this litigation by the convictions of Bellfield and Minchella. ... Justice Binnie, writing for the Court with respect to issue estoppel, made it abundantly clear that considerations of fairness include the right to be heard. ... In that light, her words at paragraph 54 are particularly apposite: [54]     These considerations are particularly apposite when the attempt is to relitigate a criminal conviction. ...
FCA

Revell v. Canada (Citizenship and Immigration), 2019 FCA 262

On February 16, 2009, the Minister’s Delegate decided, upon consideration of the appellant’s personal circumstances at the time, to exercise his discretion under subsection 44(2) of the Act. ... The circumstances that will typically be taken into consideration include illness or other impediments to removal, the short term best interests of children, or the existence of pending immigration applications that were made on a timely basis. ... In both of those cases, the Supreme Court dealt with the argument that the provisions of the Act mandating deportation were contrary to the principles of fundamental justice because the personal circumstances of the offender or the particulars of the offence were not taken into consideration. ...
FCA

Canada v. Deans Knight Income Corporation, 2021 FCA 160, aff'd 2023 SCC 16

Some are discussed later in the reasons as part of the GAAR analysis. [15] The up-front consideration, $3 million, would initially be paid by Matco to the Respondent as consideration for a convertible debenture to be issued by the Respondent. ... This is a purposive consideration that the Court must consider alongside the textual and contextual considerations raised by the Respondent. [82] The Respondent further submits that if the object, spirit and purpose of subsection 111(5) of the Act is determined to be broader than de jure control, the result is a de facto control test. ... The focus is on a change of shareholders, not a change of control. [92] The Tax Court rejected this argument, citing Mathew at para. 49: “This policy is but one consideration to be taken into account in determining Parliament’s intent.” ...
TCC

Bridges Brothers Ltd. v. Minister of National Revenue, [1986] 2 CTC 2149, 86 DTC 1588

Whereas a single value consideration is required, a rate of $425 per acre is selected for the subject property: 2423 Acres @ $425 = $1,029,775. ... Stilwell, as an officer of the Crown in the right of Canada, obtained an affidavit of consideration in respect of a sale of the property in New Brunswick from the New Brunswick Department of Municipal Affairs. ... In preparing an appraisal report, private appraisers have access to sales but not to the information contained in the affidavits of consideration while their opposite number at Revenue Canada have such access. ...
FCA

Her Majesty the Queen v. Duha Printers (Western) Limited, [1996] 3 CTC 19, 96 DTC 6323

Surely a person controlling such a corporation would not surrender control to a stranger for the consideration of $2000. ... On the other hand, it has been the subject of much judicial consideration. ... The role of agreements in the determination of de jure control has already been the subject of judicial consideration. ...
TCC

Phénix v. R., [1998] 1 CTC 2379, 98 DTC 1524

Eldorado hereby rents to Radisson the surface plant described in schedule “A” attached hereto for the following considerations: 1.1 This rental agreement is consented for a period of ten years from May 19, 1987 to May 19, 1997. 1.2 A sum of $125,000 per month for the period beginning on May 19, 1987 to February 19, 1988. ... Why would a buyer (the Radisson-Rupert group) of a “surface plant” purchased for $894,665 have agreed to pay an additional $275,335 without consideration to a seller (Eldorado) with whom it was not related? ... How are we to explain the fact that Rupert agreed to cancel the Rupert-Radisson lease without further consideration? ...

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