Search - consideration

This finding, which the appellant has not confronted, precludes the existence of a business under the Act, regardless of any other consideration. ...

In the present case the borrowed money was originally used to make capital allocations to the beneficiary for which the Trust received no property or consideration of any kind. ...

For consideration in this case are the following matters: (1) The genesis and obligation to pay sick leave entitlements arose out of a union contract which had formally expired by 1982 but which had been continued according to practice and perhaps under the terms of the expired one, which was not in evidence. ...

Undoubtedly, the plaintiff's devotion to his orchard, his physical work on the farm and his intentions and projections regarding it are considerations that must be taken into account. ...

In his view, this definition applies only to matters arising under section 232 of the Act (entitled solicitor-client privilege) and not to a consideration of whether a compliance order should issue under section 231.7 of the Act ...

Doig until March 13, 1978, when he transferred title to it to Helen Teahen for $2.00 and other consideration.  ...

Before: The Honourable Justice Alain Tardif   Appearances:   Counsel for the appellant: André Lareau     Counsel for the respondent: Marielle Thériault____________________________________________________________________   JUDGMENT   The appeal from the assessment made pursuant to the Income Tax Act for the 2007 taxation year is allowed with costs and the assessment is referred back to the Minister of National Revenue for reconsideration and reassessment; it will be taken into consideration that the appellant ceased being a resident of Canada on January 13, 2007, in accordance with the attached Reasons for Judgment.   ...

  (4)        The administrative decisions   [15]            The respondents’ request was considered through two levels of consideration. ...

I turn now to a consideration of subsection 1204(3). Counsel for Gulf suggests that the subsection applies to Syncrude. ...

Courts are ill-suited and should be reluctant to second-guess the application of business expertise to the considerations that are involved in corporate decision making, but they are capable, on the facts of any case, of determining whether an appropriate degree of prudence and diligence was brought to bear in reaching what is claimed to be a reasonable business decision at the time it was made.                                           ...