Search - consideration

Since the Official Languages Act requires that each version be read in the language in which it is written, the Board could not ascertain the meaning of the enactment under consideration, taking together the English and French dictionaries as if just one language was to be considered. ... In my view, the meaning of the enactment under consideration could not be ascertained by the Board as it did, taking together the English and French dictionaries as if just one language was to be considered. ...

It states:                  Subject to this Part, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada a tax in respect of the supply equal to 7% of the value of the consideration for the supply ...                  [9]      The question raised in this appeal is whether the GBA can escape liability for GST by demonstrating that it falls within section 178 of the ETA, which states:                  For the purposes of this Part, where in making a supply of a service a person incurs an expense for which the person is reimbursed by the recipient of the supply, the reimbursement shall be deemed to be part of the consideration for the supply of the service, except to the extent that the expense was incurred by the person as an agent of the recipient ...

To all intents and purposes, we are, insofar as these properties are concerned, confronted with a construction much more by the intention or the purpose assigned to it than by the contribution of materials as such and the scope of the work devoted to it, which may barely go beyond a simple levelling operation, if that. [34]      Finally, before discussing the characteristics of these surface constructions, it should be noted that one can construct by adding to existing matter, transforming it or its purpose, or remodelling it. [35]      Having stated these considerations, and keeping them in mind, it appears to me that the following characteristics are common to the five types of surface construction in Class 17(c). [36]      First, the land or property which, as a result of the transformations or work performed, becomes a surface construction should display a clearly discernable change in configuration. ... Similar considerations apply to Mont-Sutton. Furthermore, like a parking lot, the space is demarcated, identifiable as such, and the surface construction clearly identifies the purpose for which the site is intended. ...

The Queen 13, provides an accurate summary of the relevant policy considerations at play.          ... It was these policy considerations which led this Court, in Szczecka v. ...

It is with these considerations in mind that I examine the reasonableness of s. 231(3) of the Income Tax Act.               ... The notices of requirements constitute the least intrusive means by which effective monitoring of compliance with the Act can be effected. 22 The fact that the Minister used extra-legal means to try to obtain the documents is an irrelevant consideration with respect to the validity of the notices of requirements. ...

However, the Minister added that she would “take into consideration any additional information provided to [her] before reaching a final decision [issuing a Notice] in this matter ...   [24]            This ruling does not foreclose the appellant from relying upon the materials properly in the appeal book and submitting, as it intends to do, that the Minister’s decision was unreasonable, made without regard to the evidence, or based on improper considerations (assuming, for the sake of argument, that the last two grounds have not been subsumed by post- Dunsmuir reasonableness review) ...

Public interest considerations may be considered within this balancing exercise.         ...   [34]            Under the circumstances of this case, and taking into account the evidence submitted, had the only harm inflicted on the applicant been that identified in the above discussion concerning the irreparable harm component of the test, I would not have found that the balance of convenience favoured the applicant. [35]             However, in the analysis required under the balance of convenience component of the test, I must also include a “consideration of any harm not directly suffered by a party to the application” (RJR-MacDonald at p. 344). ...

 (1) Where a person has, on or after May 1, 1951, transferred property, either directly or indirectly, by means of a trust or by any other means whatever, to                     (a) the person’s spouse or common-law partner or a person who has since become the person’s spouse or common- law partner,                    (b) a person who was under 18 years of age, or                                     (c) a person with whom the person was not dealing at arm’s length,                    the following rules apply:                    (d) the transferee and transferor are jointly and severally liable to pay a part of the transferor’s tax under this Part for each taxation year equal to the amount by which the tax for the year is greater than it would have been if it were not for the operation of sections 74.1 to 75.1 of this Act and section 74 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, in respect of any income from, or gain from the disposition of, the property so transferred or property substituted therefor, and                           (e) the transferee and transferor are jointly and severally liable to pay under this Act an amount equal to the lesser of                    (i) the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and              (ii) the total of all amounts each of which is an amount that the transferor is liable to pay under this Act in or in respect of the taxation year in which the property was transferred or any preceding taxation year,       but nothing in this subsection shall be deemed to limit the liability of the transferor under any other provision of this Act.  . . . 160 ... Dupuis’s instructions without ever attempting to enrich herself “constituted valid consideration which was sufficient to defeat an assessment under section 160” (reasons at paragraph 86).   ...

  [54]            In assessing and weighing the public interest considerations in this case against the considerations offered by Glooscap, I can do no better than to adopt the words of my colleague, Sharlow J.A., in International Charity Association Network, supra at paragraph 12 (2008 FCA 62):   The Minister takes the position, properly in my view, that the public has a legitimate interest in the integrity of the charitable sector.  ...

If a question specified in section 90 arises in the consideration of a claim for benefits, it shall be determined by an authorized officer of the Canada Revenue Agency, as provided by that section. ... “employment” means (a)     any employment, whether insurable, not insurable or excluded employment, under any express or implied contract of service or other contract of employment, …   35. (2) Subject to the other provisions of this section, the earnings to be taken into account for the purpose of determining whether an interruption of earnings has occurred and the amount to be deducted from benefits payable under section 19 or subsection 21(3) or 22(5) of the Act, and to be taken into account for the purposes of sections 45 and 46 of the Act, are the entire income of a claimant arising out of any employment, including (a)     amounts payable to a claimant in respect of wages, benefits or other remuneration from the proceeds realized from the property of a bankrupt employer; …   36. (4) Earnings that are payable to a claimant under a contract of employment for the performance of services shall be allocated to the period in which the services were performed. 35. (1) Les définitions qui suivent s’appliquent au présent article. « emploi » (a)     Tout emploi, assurable, non assurable ou exclu, faisant l’objet d’un contrat de louage de services exprès ou tacite ou de tout autre contrat de travail, abstraction faite des considérations suivantes: […]   35. (2) Sous réserve des autres dispositions du présent article, la rémunération qu’il faut prendre en compte pour déterminer s’il y a eu un arrêt de rémunération et fixer le montant à déduire des prestations à payer en vertu de l’article 19 ou des paragraphes 21(3) ou 22(5) de la Loi, ainsi que pour l’application des articles 45 et 46 de la Loi, est le revenu intégral du prestataire provenant de tout emploi, notamment: (a)     les montants payables au prestataire, à titre de salaire, d’avantages ou autre rétribution, sur les montants réalisés provenant des biens de son employeur failli; […]     36. (4) La rémunération payable au prestataire aux termes d’un contrat de travail en échange des services rendus est répartie sur la période pendant laquelle ces services ont été fournis.                                       ...