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To the extent these bills are prior to March 2020, they do not show any excess material considerations. [68] The confirmation of the pandemic in March 2020 created uncertainties for many Canadians, the impact of which likely varied from one person to another. ...

The only relevant consideration from its perspective was that the assumption was a statement of mixed fact and law. ...

Johnson was seeking to appeal to the Tax Court from the 2007 CBSA letter, there is no basis for any consideration of whether he had a right of appeal arising from this letter as contemplated by subsection 216(5) of the ETA. ...

The Appellant was involved in negotiations and discussions with local groups who are also showing an interest in the Plant’s assets. [17] As part of these talks, the Appellant was informed of a letter from the Town of New Glasgow to the Department of Environment of Nova Scotia where The Town of New Glasgow strongly urges that the Department of Environment consider any operation permit request carefully and in consideration of the community surrounding the current location. ...

It is with these considerations in mind that Section 31 of the Quebec Succession Duties Act is to be interpreted. ...

To the degree that the appellant might rely upon a proposition that the transfer of money (ie, mortgage payments) or that a voluntary transfer as opposed to transfer for consideration (ie, unpaid wages) would be excluded from the application of section 160 of the Act, counsel pointed out that the terminology “property” and ‘directly or indirectly” therein refuted any such argument which counsel for the appellant might raise. ...

If Newco is successful in so developing a portion of the Real Property for such purpose, Ronark, as further consideration for its services as provided in paragraphs 5 and 6 hereof, shall have the option to purchase for a period of two years from the date of this agreement up to 100 of such zero lot line lots from Newco at a price of $6,000 for each such lot, which price shall include the cost of all services (including laterals to the lot line) and any other costs to permit a building permit to be issued for the erection of a single family dwelling upon application by Ronark, all of which costs shall be paid by Newco. ...

[Reported at Krull, supra] [21] * Gonthier J. continued: The first consideration should therefore be to determine the purpose of the legislation, whether as a whole or as expressed in a particular provision. [22] The teleological approach advocated by the Supreme Court of Canada surely does not allow of an interpretation of the provisions of the Act based on a context other than that in which the Act was developed or on a context which is that of another statute, nor does it allow one to give the words used in stating a general rule not just a strict interpretation but a restrictive one, as counsel for the appellant would like. ...

Porisky. [54] For tax purposes, the considerations are business-related when determining partnership interest. ...

However, the respondent looked after this at the end of July 2021 in order to enquire about the judgment on the merits of these appeals. [65] When all the circumstances are taken into consideration, it is quite astonishing that the applicants maintain that they are not responsible for the delays incurred in their cases. [66] Because the presiding judge left the Court eight (8) months after the order of the Federal Court of Appeal was entered in the Court docket, the Court finds that this delay cannot be characterized as inordinate, as understood by the concept of abuse of process in an administrative context. [67] In making this assessment, the Court took into account the Ethical Principles for Judges developed by the Canadian Judicial Council. ...