Search - consideration

The preamble to that legislation recognized that “very many persons entitled to participate in the said grant in evident ignorance of the value of their individual shares have agreed severally to sell their right to the same to speculators, receiving therefor only a trifling consideration”.  ... As noted by Harley Schachter: The various rationales for limitations are still clearly relevant, but it is the writer’s view that the goal of reconciliation is a far more important consideration and ought to be given more weight in the analysis. ... While laches requires consideration of whether the plaintiff had the capacity to bring a claim, this has never been extended to except from laches all who are vulnerable. ...

There is an applicable exception, and the effect on promoting settlement is outweighed by the interest in having full disclosure of the information relevant to the disposition of this litigation, including CIBC’s potential tax considerations in concluding the settlement. ... It is true that the end result is what is at stake, but the considerations and process that went into that end result are generally relevant to these appeals. ... Shaw wrote that while everyone agrees with the revised recommendations, she would appreciate any comments about considerations and language. ...

" Which necessarily means that for this latter purpose it is legitimate to take into consideration the reasonableness or unreasonableness of any provision of a statute.   ... The consideration of the criteria was very telling, and the various underhanded dealings with foreign companies ultimately had just one purpose: to render any audit very difficult ... According to material in the record, this practice is founded on sound policy considerations. ...

However, the Court’s analysis of that argument involves consideration of the details of the relevant Demands and of the material Mr. ... However, I respectfully disagree with the conclusion in Miller that Cameco teaches that the governing consideration is whether the information sought by the Minister should have been in the taxpayer’s books and records. ... That item is clearly not problematic to the extent it relates to known entities. [259] In my view, the jurisprudence and policy considerations favour the Minister’s position on this matter. ...

The Alberta Utility Board decides, after reviewing these considerations, as to what was appropriate and then set the rate of return and calculated the total revenue required. ... The key clauses in the purchase and sale agreement, including the purchase consideration, goods and services tax, liabilities and closing adjustments clearly show that the key parties to the agreement were the Balancing Pool and the Third Party. ... After consideration of the words “may reasonable consider” the Supreme Court of Canada concluded that a taxpayer failed to meet a “may not reasonably be considered” threshold only where the opposite conclusion … cannot reasonably be entertained ...

I therefore think that the market price, In a case like that under consideration, where It is shown to have been consistent, determines the fair market value of the shares, I do not lose sight. of the fact that mining operations are often of a speculative character, that there is always a danger of depletion, and that a time will sooner or later arrive when no more minerals will be available, unless other properties are secured to keep up the supply. ... Still later he said: I therefore think that the market price, In a case like that under consideration, where It is shown to have been consistent, determines the fair market value of the shares.... ... Respecting the shares in Campbell Chibougamau by virtue of foregoing provisions they are situated in Canada but different considerations apply to the share purchase warrants. ...

She testified that the process in formulating a treaty was that term sheets would be negotiated between parties (SLAC and SLBL) and a treaty would be signed usually within 90 days of year end when all data and information could be confirmed, including what exact liabilities were being assumed as at the effective date and what assets were to be transferred in consideration. ... The Appellant did the opposite through the Treaties. [141]    The Appellant points to the fact assets were transferred to the Appellant from the account of SLBL on December 28, 2006 as consideration for the book of annuities reinsured by the Appellant and that such transfer and assumption of liabilities is reflected on financial statements prepared for the branch. ... However, the Treaty requires in paragraph 5 dealing with reinsurance premiums, that: In consideration of the liabilities and obligations ceded to the Reinsurer in connection with the Annuities (the “ Ceded Liabilities ”), as at the Effective Time the Company shall transfer to the Reinsurer assets with a value equal to, and matched with, the Ceded Liabilities as at the Effective Time (the “ Transferred Assets ”) and on that account shall, at the Effective Time, transfer the assets set out on Schedule 5 to this Agreement. [143]    There was no list of the ceded liabilities being the list of transferred annuities attached to the agreement. ...

  [20]          It is clear that the merger of Delta and First Heritage was driven by business considerations. ... The Canada Corporations Act does not in terms so state and the following considerations in my view serve to negate any such inference: (i) palpably the controlling word in s. 137 is "continue". ... And is it fair to say that those other tax attributes, discussion of those other tax attributes-- I won't say they occurred as a surprise, but is it fair to say that at some point when the predecessors were having to consider the filing position that the Amalco would take upon, after the amalgamation, that it was only at that time that the predecessors and their advisors, or at least their tax advisor, turned to a consideration of UCC and the other tax reserves.   ...

In Perron‑Malenfant, supra, a unanimous opinion of this Court, I explained that policy as follows (at paras. 50‑51):   In my view, arts. 2552 and 2554 demonstrate a careful balancing of the relevant considerations. ... APPENDIX   Income Tax Act  , R.S.C. 1985, c. 1 (5th Supp  .)   104. (1)  In this Act, a reference to a trust or estate (in this subdivision referred to as a “trust”) shall be read as a reference to the trustee or the executor, administrator, heir or other legal representative having ownership or control of the trust property.   146. (1)  In this section,   "retirement savings plan" means   (a)  a contract between an individual and a person licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada an annuities business, under which, in consideration of payment by the individual or the individual's spouse of any periodic or other amount as consideration under the contract, a retirement income commencing at maturity is to be provided for the individual, or   (b)  an arrangement under which payment is made by an individual or the individual's spouse   (i)    in trust to a corporation licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as trustee, of any periodic or other amount as a contribution under the trust,   (ii)    to a corporation approved by the Governor in Council for the purposes of this section that is licensed or otherwise authorized under the laws of Canada or a province to issue investment contracts providing for the payment to or to the credit of the holder thereof of a fixed or determinable amount at maturity, of any periodic or other amount as a contribution under such a contract between the individual and that corporation, or   (iii)   as a deposit with a branch or office, in Canada, of   (A)  a person who is, or is eligible to become, a member of the Canadian Payments Association, or   (B)   a credit union that is a shareholder or member of a body corporate referred to as a “central” for the purposes of the Canadian Payments Association Act,                                                                     . . .   ...

On Liberty and Considerations on Representative Government, by R. B. McCallum, ed. ... Different considerations would come into play in relation to regulatory audits of lawyers conducted on behalf of lawyers’ professional governing bodies. ... Mill, On Liberty and Considerations on Representative Government (1946), at p. 8.  ...