Search - consideration

It argues that the policy considerations of consistency, fairness, and predictability require equal treatment of all electronic services provided to financial institutions. ...

In my view, a second consideration by the Court of the Applicant’s request for a mandatory injunction will assist the ongoing application process by establishing parameters for the parties’ dispute regarding the Minister’s sequential audits of the Applicant’s GST/HST returns. 2. ...

In those cases, there was no evidence as to the status of parties as registrants under the Excise Tax Act, nor was consideration given to the applicable provisions of that statute, underlying the entitlement to an input tax credit (at paras 98-99). [49] In the case at hand, the availability of input tax credits has been raised. ...

This will be the case when the process (1) allows the judge to make the necessary findings of fact, (2) allows the judge to apply the law to the facts, and (3) is a proportionate, more expeditious and less expensive means to achieve a just result. [21] The test on a motion for summary judgment is not whether a party cannot possibly succeed at trial; rather, it is whether the case is so doubtful that it does not deserve consideration by the trier of fact at a future trial (Milano Pizza at para 33; Kaska Dena Council v Canada, 2018 FC 218 at paras 21, 23 (Kaska)). ...

The first consideration should therefore be to determine the purpose of the legislation, whether as a whole or as expressed in a particular provision. ...

Attachment I Release Know all persons by these presents that The Queen (hereinafter referred to as the releasor) for and in consideration of the payment of $45,000,000 of lawful money of Canada, the receipt of which is hereby acknowledged, does hereby fully and forever remise, release and discharge Amway of Canada Ltd....and Amway Corporation, and each and all of their subsidiaries and affiliated corporations, companies and divisions, and each of their predecessors, successors and assigns, and their respective directors, stockholders, officers, employees and agents, (hereinafter referred to as the releasees) of and from any and all claims, demands, actions, suits, causes of action, obligations, controversies, debts, costs, expenses, accounts, damages, judgments, losses and liabilities, of whatsoever kind or nature, in law, equity or otherwise, whether known or unknown, whether or not concealed or hidden, which against the releasees or any of them, the releasor has had, may have had or now has, to and including the date hereof relating to all issues and matters arising out of or connected with the importation of goods into Canada prior to January 28, 1980, including those issues which were the subject matter of Federal Court actions T-64-80, T-2207-80, T-3346-80, T-5652-80 and T-707-84. ...

.— Every taxable Canadian corporation may, by filing a prescribed form with the Minister at any time on or before the last day of the month immediately following a month in which it issued a share or debtobligation or granted a right under a scientific research and experimental development financing contract (other than a share of debt obligation issued or a right grated before October 1983, or a share in respect of which the corporation has, on or before that day, designated an amount under subsection 192(4)) designate, for the purposes of this Part and Part I, an amount in respect of that share, debt obligation or right not exceeding the amount by which (a) the amount of the consideration for which it was issued or granted, as the case may be.... ...

., and the wife acknowledges that she is not entitled to encumber the assets of the said company or the shares thereof in any way with the registration of a certificate of Lis Pendens pursuant to the Matrimonial Property Act, or otherwise. 9(a) The parties agree that in full and complete satisfaction of any and all claims of the wife under the Matrimonial Property Act, and in further consideration of the wife not making a claim for maintenance for herself at the present time, the husband, shall pay to or on behalf of, the wife, the approximate sum of $73,500 (subject to normal real estate adjustments) representing the "deposit" and the "cash to close" required for the purchase of those lands and premises municipally described as 28 McKinnon Crescent, Red Deer, Alberta, pursuant to the terms of the offer to purchase executed by the husband for the wife, a copy of which is attached as Schedule "A" hereto; By cheque dated November 14, 1985 Karon paid to Brian Clark Professional Corporation the amount of $73,500. ...

Here, if the plaintiff establishes that its manufacturing activities fall within the definition in paragraph 2(1)(f), then it will be entitled to the consideration provided in section 26.1 for “similar goods". ...

It exercised the option and sold the shares for cash and other considerations, and this gave both the purchase and sale of the shares a trading character rather than acquisition and realization of a capital asset. ...