Search - consideration

In my opinion, the Singer case is distinguishable: the decision must be looked at in regard to its particular facts and the particular statute under consideration. ... The whole arrangement by which the plan was carried into effect was dominated by considerations other than tax advantage. ... The dominating consideration was to provide for the future of his children and his brothers’ children. ...

In determining whether their decisions are valid the question is not whether they exercised their powers properly or wrongfully, but whether they acted as the law governing them required them to act. [50] [37]             Similarly, this Court has held that the Minister of National Revenue is limited to making decisions based solely on considerations arising from the Act itself. ... A careful reading of these decisions shows, in my respectful opinion, that the principal consideration governing them is the importance in a federal state of opportunity to challenge the constitutional validity of statutes. No such consideration is applicable here. It was suggested that there is a comparable consideration of public policy in broad access to challenge the validity of administrative action, and this view finds some support in the recognition of a judicial discretion to permit a stranger to bring certiorari or prohibition in certain cases. ...

New Brunswick (Attorney General), [1991] 3 S.C.R. 459, 130 N.R. 362, 9 C.R. (4th) 192, 119 N.B.R. (2d) 271, this Court considered the factors that should be taken into consideration by a justice of the peace when determining whether to issue a warrant for the search of the premises of a media organization pursuant to section 487 of the Criminal Code, R.S.C., 1985, c. ... Simply stated, it is impossible to isolate two factors from the numerous considerations which bear on assessment of the reasonableness of a search and label them as conditional prerequisites. ... It is essential that flexibility in the balancing process be preserved so that all the factors relevant to the individual case may be taken into consideration and properly weighed. ...

Chambers’ analysis, the Tax Court Judge, in effect, gave no consideration to those factors (Crown’s memorandum at paras. 53 and 54) ... He referred to it as one of twelve considerations that were relevant according to the S&P credit rating criteria and it played a minor role in the conclusion that he reached (Appeal Book, Vol. 13, pp 3725 and 3727 respectively). ... First, the Tax Court Judge did not introduce the notion that the impact of the withdrawal of the guarantee was a relevant consideration for the assessment of the respondent’s credit rating. ...

Counsel for the appellant says that following a consideration of the Donald Applicators case, supra, there is nothing in the bylaws or constating documents of Holdings in the present cases which would afford to HIRL the ability to take the type of action referred to in the Donald Applicators case. ... I am aware of the appellant's argument that the court is still not entitled in these circumstances to take such agreements into consideration just as the same when looking at the meaning of control under paragraph 256(1)(a). ... Energy could not defend itself and that is the type of control which should be taken into consideration in determining association under paragraph 256(1)(a). ...

Pursuant to an agreement called the “Participation Agreement”, dated December 11, 1986, the right to reserve principal and interest on the Loan was assigned to Materials in consideration of the payment of $140,000,000. the principal owing under the Loan at that time was $140,000,000.   12.       ... Pursuant to an “Assignment”, dated September 15, 1994, and in consideration of the payment of $140,000,000, Materials sold, transferred and assigned to CBR IS the right to receive principal and interest under the Loan.   16.       ... The absence of such considerations may then become a relevant factor towards the inference that the transactions abused the provisions at issue, but there is no golden rule in this respect.    ...

In 1951 the directors gave consideration to an offer received from the Canada Permanent Mortgage Corporation to purchase the Canadian assets of the Company at a price of $7,250,000. Even prior to the receipt of this offer from the Canada Permanent Mortgage Corporation the directors had been giving consideration to the future of the Company. ... Investment Co.: 1. 53 were sold to the appellant, First Torland Investments Ltd. for a consideration of $456,050, being the book value thereof payable by, (i) $400,000 by the issue and delivery of debentures of First Torland to T. ...

. — rent, royalty or similar payment, including, but not so as to restrict the generality of the foregoing, any payment (11) for information concerning industrial, commercial or scientific experience where the total amount payable as consideration for that information is dependent in whole or in part on (A) the use to be made of, or the benefit to be derived from, that information, (B) production or sales of goods or services, or (C) profits, (111) for services of an industrial, commercial or scientific character performed by a non-resident person where the total amount payable as consideration for those services is dependent in whole or in part on (A) the use to be made of, or the benefit to be derived from, those services, (B) production or sales of goods or services, or (C) profits, but not including a payment made for services performed in connection with the sale of property or the negotiation of a contract. ... Committee on Fiscal Affairs has elaborated its explanation of Article 12.5 Paragraph II of the 1997 Commentary [6] reads in part: Commentary® reads In classifying as royalties payments received as consideration for information concerning industrial, commercial or scientific experience, paragraph 2 alludes to the concept of “know-how". ... Subparagraph 212(1)(d)(iii) covers a payment for services of an industrial, commercial or scientific character performed by a non-resident person where the total amount payable as consideration is dependent in whole or in part either on the use to be made of, or the benefit to be derived from, those services, on production or on sales of goods or services, or on profits. ...

On October 1, 1995, the appellant assigned the $150,000 payable to him by DELto HHCI (Exhibit A-1, Tab 34) in consideration of a promissory note (Exhibit A-1, Tab 18, second last page). [8]      Also on October 1, 1995, pursuant to an Asset Purchase Agreement, HHCI acquired DEL's assets relating to its business operations in Kingston for a consideration of $431,508 (which, it is not disputed, was the fair market value at the time). ... No. 139 (QL), at paragraph 51). [30]     The appellant had no control over 114 Co.In fact the $150,000 dividend payable by DELto 114 Co was more beneficial to 114 Co, which was able to avoid having to borrow money to purchase the shares, than to the appellant, who was entitled to receive $150,000 in consideration for his shares. [31]     I therefore conclude, in light of the factors analysed above, that the appellant and 114 Co were dealing at arm's length. ... But there was a consideration for that: the appellant released his shares in DEL, valued at $150,000, in favour of Linda DeBruyn through 114 Co. ...

While it is only the 1972 taxation year of each company which is under consideration in the present actions, the extent of their activity in the preceding and subsequent years is relevant in establishing a course of conduct which has some bearing on their activities in 1972 and hence this evidence was admitted. ... Apart from these provisions, I know of no special considerations to be taken into account from a legal point of view in deciding whether an activity or situation constitutes the carrying on of a business for the purposes of Part I of the Income Tax Act. ... This must be answered affirmatively, and this is so even though part of the income was the result of work done for B.V. by the independent contractors and a paramount consideration of the contracts being entered into was that the administrators had the special attribute of being approved lenders. ...