Search - consideration

The others do not require elaborate consideration. As to ground no. 4, I cannot agree that the Act infringes upon the exclusive legislative jurisdiction of the Parliament of Canada to impose customs and excise duties. ... The mere insertion, by the legislature, of the phrase in section 4 of the Act ‘‘a tax in respect of the consumption of such tobacco” is not conclusive but upon consideration it appears to me that the tax is imposed upon the very person it is intended should bear it and who, in the ordinary course, will not be able to pass it on. ...

If the respondents be right in the view expressed as to the effect of the relevant sections of the Statute under consideration then the main purpose of the quinquennial revision or refection of the act of assessment (s. 56) would be to add to the assessment roll-persons who had become liable to the tax since its original imposition or revision, namely, citizens professing the Roman Catholic faith who had bought properties in the interval, without. however, relieving those non-Catholics who had similarly acquired property within the municipality during the same period. ... Je ne saurais, en effet, après mûre considération de l’art. 56, faire une distinction juridique entre l’effet de la revision et l’effet d’un nouvel acte. ...

The concept of the “primary beneficiary” is useful in such cases because it captures a variety of considerations that may be relevant depending on the facts – the employer’s purpose in providing something to an employee, for example, or the relationship between what has been provided and the employee’s duties or conditions of employment. ... The Appellants were performing services in consideration of a global compensation and remuneration ultimately received or vested based upon the agreement entered into among the parties. ...

Silas took into consideration the vehicles, the equipment purchased by Horizon to get its operations off the ground, cash, the accounts receivable and the loans that Horizon had allegedly made to various persons before November 1, 2002. [57] The total cost of the equipment Horizon needed was $106,083. ... De Pellegrin’s accountants during the period under consideration, and the Court refuses to draw a negative inference. [89] In his calculations, to find that the opening balance of the shareholder account on November 1, 2002, was $182,779, Mr. ...

In that case, the Minister agreed not to assess the taxpayer in respect of specific transactions, in consideration for the taxpayer’s agreement not to engage in similar transactions in the future and the waiver of his right of objection and appeal in respect of the assessments for the two years at issue. ... Unlike the case in Rosenberg, no detailed document setting out the terms, conditions and consideration, was executed between the Minister and the Applicant. [110] Consequently, the Information Circular cannot constitute an offer to contract and cannot be relied upon to form, on its own, the basis of a contractual relationship. ...

Prior to issuing a parking pass, Latham stated there was no consideration of factors such as the nature of the position nor any requirement to work overtime. ... Rather, they were provided solely because of business considerations, namely sanitation, which gave rise to a rule precluding all employees from bringing their own food onto the casino premises. ... The free pass was provided to Adler upon his promotion to Director without any consideration of its use in connection with his employment duties. ...

Walls, 2002 CarswellNat 1072, 2002 SCC 47, 212 D.L.R. (4th) 606, 2002 DTC 6960, par. 22: Although the respondents in this case were clearly motivated by tax considerations when they purchased their interests in the Partnership, this does not detract from the commercial nature of the storage park operation or its characterization as a source of income for the purposes of s. 9 of the Act. ... Batton never agreed to pay any large up-front amount when he acquired the non-exclusive right to market the Software in the U.S. through Agensys U.S.: the sole consideration he provided was through a royalty-type arrangement. • Regarding the date of acquisition [69]     According to Mr. ... Likewise, consideration has to be given to the fact that the Software was facing competition from well-established companies marketing established software. ...

., on behalf of the Court in Spence, at paragraph 60, stated that “… the permissible scope of judicial notice should vary according to the nature of the issue under consideration” (quoting Professor Kenneth Culp Davis, Administrative Law Treatise (2nd ed. 1980) vol. 3, at p. 139). ... Polygamy Reference Case, there are entirely different questions under consideration in the appeals before me and the resulting fact-finding process will necessarily be different in that it will take into account the particular facts as they relate to the particular issues before me. ... It is interesting to note that their separation agreement contained no reference to any interest that this property may have been subjected to in respect to trust considerations in respect to the United Effort Plan (“UEP”), the UEP Trust, J.R. ...

But this textual clue that the rebuttal of the presumption has retroactive effect is reinforced by wider considerations. ... The wording is certainly not determinative on its own, but this textual clue is, in our view, reinforced by the wider considerations noted above. ... But this shift is rooted in the specific language of the C.C.Q. and is motivated by different policy considerations. ...

The approach appears to have been that those ramifications were not a relevant consideration. [111] I disagree. [112] With respect, this is not a case in which two transactions in the series (RRSP Trust’s transfer of the RRSP FMO units to TOM and TOM’s transfer of those units to the appellants) can be considered in isolation and the analysis proceed as if RRSP Trust can “simply” be substituted for the appellants. ... Immediately thereafter FMO redeemed the FMO units from the appellants for nominal consideration: Step 16. ... Blanc […] […] Interpretation Interprétation 108 (5) Except as otherwise provided in this Part, 108 (5) Sauf disposition contraire de la présente partie: (a) an amount included in computing the income for a taxation year of a beneficiary of a trust under subsection 104(13) or (14) or section 105 shall be deemed to be income of the beneficiary for the year from a property that is an interest in the trust and not from any other source, and a) un montant inclus, en vertu du paragraphe 104(13) ou (14) ou de l’article 105, dans le calcul du revenu d’un bénéficiaire d’une fiducie pour une année d’imposition est réputé être un revenu que le bénéficiaire a tiré, pour l’année, d’un bien qui constitue une participation dans la fiducie et non un revenu tiré d’une autre source; […] […] 146(1) “retirement savings plan” means 146(1) «régime d’épargne-retraite» (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 or common-law partner 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 a) Contrat conclu entre un particulier et une personne titulaire d’une licence ou par ailleurs autorisée par la législation fédérale ou provinciale à exploiter au Canada un commerce de rentes aux termes duquel, contre le paiement par le particulier ou son conjoint d’une somme périodique ou autre au titre du contrat, un revenu de retraite est prévu pour le particulier à compter de l’échéance; (b) an arrangement under which payment is made by an individual or the individual’s spouse or common-law partner b) arrangement selon lequel un particulier ou son conjoint verse, selon le cas: (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, (i) en fiducie à une société titulaire d’une licence ou par ailleurs autorisée par la législation fédérale ou provinciale à exploiter au Canada une entreprise consistant à offrir ses services au public en tant que fiduciaire, un montant périodique ou autre, à titre d’apport en vertu de la fiducie, (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 (ii) à une société agréée par le gouverneur en conseil pour l’application du présent article et titulaire d’une licence ou par ailleurs autorisée par la législation fédérale ou provinciale à établir des contrats de placement prévoyant le paiement au détenteur d’un tel contrat, ou l’inscription au crédit de son compte, d’une somme fixe ou susceptible de l’être, à l’échéance, une somme périodique ou autre versée à titre de contribution aux termes d’un tel contrat entre le particulier et cette société, (iii) as a deposit with a branch or office, in Canada, of (iii) un montant à titre de dépôt auprès d’une succursale ou d’un bureau au Canada: (A) a person who is, or is eligible to become, a member of the Canadian Payments Association, or (A) soit d’une personne qui est membre de l’Association canadienne des paiements ou qui est admissible à le devenir, (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, (in this section referred to as a “depositary”) (B) soit d’une caisse de crédit qui est actionnaire ou membre d’une personne morale désignée sous le nom de « centrale » pour l’application de la Loi sur l’Association canadienne des paiements, (appelé « dépositaire » au présent article), to be used, invested or otherwise applied by that corporation or that depositary, as the case may be, for the purpose of providing for the individual, commencing at maturity, a retirement income; devant être utilisé, placé ou autrement employé par cette société ou ce dépositaire, selon le cas, en vue d’assurer au particulier, commençant à l’échéance, un revenu de retraite. […] […] 146(2) The Minister shall not accept for registration for the purposes of this Act any retirement savings plan unless, in the Minister’s opinion, it complies with the following conditions: 146(2) Le ministre n’accepte pas aux fins d’enregistrement pour l’application de la présente loi un régime d’épargne-retraite, à moins que, à son avis, il ne réponde aux conditions suivantes: (a) the plan does not provide for the payment of any benefit before maturity except a) le régime ne prévoit, avant son échéance, le versement d’aucune autre prestation qu’un versement au rentier ou un remboursement de primes; (i) a refund of premiums, and Blanc (ii) a payment to the annuitant; Blanc (b) the plan does not provide for the payment of any benefit after maturity except b) il ne prévoit, après son échéance, le versement d’aucune prestation, sauf: (i) by way of retirement income to the annuitant, (i) au rentier sous forme de revenu de retraite, (ii) to the annuitant in full or partial commutation of retirement income under the plan, and (ii) au rentier en conversion totale ou partielle du revenu de retraite prévu au régime, (iii) in respect of a commutation referred to in paragraph 146(2)(c.2); (iii) dans le cadre d’une conversion visée à l’alinéa c.2); (b.1) the plan does not provide for a payment to the annuitant of a retirement income except by way of equal annual or more frequent periodic payments until such time as there is a payment in full or partial commutation of the retirement income and, where that commutation is partial, equal annual or more frequent periodic payments thereafter; b.1) il ne prévoit le versement au rentier d’un revenu de retraite que sous forme de versements égaux à effectuer périodiquement à intervalles ne dépassant pas un an jusqu’à ce qu’il y ait un versement découlant d’une conversion totale ou partielle du revenu de retraite et, par la suite, en cas de conversion partielle, sous forme de versements égaux à effectuer périodiquement à intervalles ne dépassant pas un an; (b.2) the plan does not provide for periodic payments in a year under an annuity after the death of the first annuitant, the total of which exceeds the total of the payments under the annuity in a year before that death; b.2) il ne prévoit pas le versement d’une rente à effectuer périodiquement au cours d’une année après le décès du premier rentier dont le total dépasse le total des montants à verser au cours d’une année avant le décès; (b.3) the plan does not provide for the payment of any premium after maturity; b.3) il ne prévoit le versement d’aucune prime après échéance; (b.4) the plan does not provide for maturity after the end of the year in which the annuitant attains 69 years of age; b.4) il ne prévoit pas d’échéance postérieure à la fin de l’année au cours de laquelle le rentier atteint 69 ans; (c) the plan provides that retirement income under the plan may not be assigned in whole or in part; c) il prévoit qu’aucun revenu de retraite prévu par le régime ne peut être cédé en totalité ou en partie; (c.1) notwithstanding paragraph 146(2)(a), the plan permits the payment of an amount to a taxpayer where the amount is paid to reduce the amount of tax otherwise payable under Part X.1 by the taxpayer; c.1) malgré l’alinéa a), il permet de verser un montant à un contribuable en vue de réduire l’impôt payable par ailleurs par celui-ci en vertu de la partie X.1; (c.2) the plan requires the commutation of each annuity payable thereunder that would otherwise become payable to a person other than an annuitant under the plan; c.2) le régime exige la conversion de chaque rente payable en vertu de ce régime qui deviendrait autrement payable à une personne autre qu’un rentier en vertu du régime; (c.3) the plan, where it involves a depositary, includes provisions stipulating that c.3) le régime, lorsqu’un dépositaire est en cause, comprend des dispositions portant que: (i) the depositary has no right of offset as regards the property held under the plan in connection with any debt or obligation owing to the depositary, and (i) le dépositaire n’a pas le droit d’éteindre une dette ou obligation envers lui par compensation à l’aide des biens détenus en vertu du régime, (ii) the property held under the plan cannot be pledged, assigned or in any way alienated as security for a loan or for any purpose other than that of providing for the annuitant, commencing at maturity, a retirement income; (ii) les biens détenus en vertu du régime ne peuvent être donnés en gage, cédés ou autrement aliénés, à titre de garantie d’un prêt ou à toute autre fin que d’assurer au particulier commençant à l’échéance, un revenu de retraite; (c.4) the plan requires that no advantage, other than c.4) le régime exige qu’aucun avantage, à l’exception: (i) a benefit, (i) d’une prestation, (i.1) an amount described in paragraph (a) or (c) of the definition benefit in subsection 146(1), (i.1) d’une somme visée à l’alinéa a) ou c) de la définition de prestation au paragraphe (1), (ii) the payment or allocation of any amount to the plan by the issuer, (ii) du paiement ou de l’attribution d’un montant au régime par l’émetteur, (iii) an advantage from life insurance in effect on December 31, 1981, or (iii) d’un avantage découlant d’une assurance-vie en vigueur au 31 décembre 1981, (iv) an advantage derived from the provision of administrative or investment services in respect of the plan, (iv) d’un avantage découlant de la prestation de services sur le plan de l’administration ou des placements à l’égard du régime, that is conditional in any way on the existence of the plan may be extended to the annuitant or to a person with whom the annuitant was not dealing at arm’s length; and qui dépend, de quelque façon, de l’existence du régime, ne puisse être accordé au rentier ou à une personne avec laquelle il avait un lien de dépendance; (d) the plan in all other respects complies with regulations of the Governor in Council made on the recommendation of the Minister of Finance. d) le régime est conforme, à tous autres égards, aux dispositions réglementaires prises par le gouverneur en conseil sur recommandation du ministre des Finances. […] […] Assessment Cotisation 152(1) The Minister shall, with all due dispatch, examine a taxpayer’s return of income for a taxation year, assess the tax for the year, the interest and penalties, if any, payable and determine 152(1) Le ministre, avec diligence, examine la déclaration de revenu d’un contribuable pour une année d’imposition, fixe l’impôt pour l’année, ainsi que les intérêts et les pénalités éventuels payables et détermine: (a) the amount of refund, if any, to which the taxpayer may be entitled by virtue of section 129, 131, 132 or 133 for the year; or a) le montant du remboursement éventuel auquel il a droit en vertu des articles 129, 131, 132 ou 133, pour l’année; (b) the amount of tax, if any, deemed by subsection 120(2) or (2.2), 122.5(3), 122.51(2), 125.4(3), 125.5(3), 127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year. b) le montant d’impôt qui est réputé, par les paragraphes 120(2) ou (2.2), 122.5(3), 122.51(2), 125.4(3), 125.5(3), 127.1(1), 127.41(3) ou 210.2(3) ou (4), avoir été payé au titre de l’impôt payable par le contribuable en vertu de la présente partie pour l’année. […] […] Liability not dependent on assessment Responsabilité indépendante de l’avis (3) Liability for the tax under this Part is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made. (3) Le fait qu’une cotisation est inexacte ou incomplète ou qu’aucune cotisation n’a été faite n’a pas d’effet sur les responsabilités du contribuable à l’égard de l’impôt prévu par la présente partie. […] […] Assessment and reassessment Cotisation et nouvelle cotisation (4) The Minister may at any time make an assessment, reassessment or additional assessment of tax for a taxation year, interest or penalties, if any, payable under this Part by a taxpayer or notify in writing any person by whom a return of income for a taxation year has been filed that no tax is payable for the year, except that an assessment, reassessment or additional assessment may be made after the taxpayer’s normal reassessment period in respect of the year only if (4) Le ministre peut établir une cotisation, une nouvelle cotisation ou une cotisation supplémentaire concernant l’impôt pour une année d’imposition, ainsi que les intérêts ou les pénalités, qui sont payables par un contribuable en vertu de la présente partie ou donner avis par écrit qu’aucun impôt n’est payable pour l’année à toute personne qui a produit une déclaration de revenu pour une année d’imposition. ...