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TCC

Osmond v. The Queen, docket 97-1446-IT-I (Informal Procedure)

I do not find the bulletin of any assistance in interpreting paragraph 8(1)(c) for it sheds no light on the considerations which led the author of the bulletin to conclude that such officers are considered to be ministers. ...
FCTD

Telfer v. Canada (Canada Revenue Agency), 2008 FC 218

In addition, neither the legislation nor the Minister's policy restricts consideration only to those events within departmental or Agency control.     ...
FCTD

Canada (National Revenue) v. Ouellette, 2008 FC 594

He did not provide the Court with any specific considerations that would allow for the drawn cheques or other documents in this case to be protected by solicitor-client privilege. ...
FCTD

PARMALAT CANADA INC. v. COMPAGNIE GERVAIS DANONE S.A. ET AL., 2008 FC 831

According to Danone, these other actions would provide a basis for assessing Parmalat’s mindset and conduct in the context of this case, which involves Parmalat’s Astro yogurt packaging and Danone’s Activia yogurt packaging. [15]            Danone states the following in paragraphs 22 and 23 of its written submissions regarding the motion under consideration: 22. (…) it is respectfully submitted that the plaintiff’s motion to strike should be dismissed since in the context of their statement of defence and counterclaim, the defendants are entitled to refer to actions by the plaintiff other than those mentioned in conclusions regarding misleading marketing (under paragraph 7(b) of the Trade-marks Act) since these other actions provide a basis for assessing the plaintiff’s mindset and conduct toward the defendants in the context of their misleading marketing claim.   23. ...
FCTD

Fiorucci v. Canada (National Revenue), 2015 FC 223

Lapedus’ own admission, the documentation was available at that time. [12]            The Applicant has failed to identify any error or procedural defect in the Respondent’s consideration of the requested ABIL, and accordingly the application for judicial review is dismissed with costs.   ...
FCTD

Larouche v. Canada (Attorney General), 2015 FC 232

Delays in processing the file [30]            The applicant criticizes the CRA for failing to give earlier consideration to the fact that 2753 acted as a nominee for him and held Cinépix’s shares in his name. ...
FCTD

Canada (Citizenship and Immigration) v. Demurova, 2015 FC 872

The officer prepared a File Preparation and Analysis Template [FPAT] and placed it on file for consideration by the Citizenship Judge. [6]                On December 29, 2014, the Respondent appeared before the Citizenship Judge. ...
FCTD

Gordon v. Canada (Attorney General), 2016 FC 643

No. 349. [37]            In this case, the Minister’s Delegate failed to give any consideration to Mr.  ...
SCC

Fraser Valley Milk Producers' Assoc. v. Minister of National Revenue, [1929] SCR 435

Now therefore this Agreement witnesseth: That in consideration of the outlays and expenses incurred and to be incurred by the Association in providing means for handling, manufacturing and marketing the milk and dairy products of the Producer as mentioned herein, the said parties have agreed to, and do hereby agree as follows:— 1. ...
SCC

Montreal Trust Co. v. Minister of National Revenue, [1956] SCR 702

It is unnecessary to consider all the implications of that decision, but, so far as the point under consideration is concerned, I agree so unreservedly with the [Page 706] reasoning of Luxmoore J. where he is dealing with comparable provisions of the Imperial Finance Act, 1894, that I transcribe the relevant paragraph which appears at pp. 807-8 of the report:— It is argued that the power in the present case is a limited power and does not authorize the donee to appoint or dispose of the property subject to it as he thinks fit. ...

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