Search - consideration

Counsel for the respondent asserted that the inference one may draw from this failure to act is that the fact that the debt was or was not paid was not a significant consideration in signing the consent to judgment or that the appellant was less concerned by the consent to judgment than by the possibility of benefiting from the Minister's error. ...

The respondent failed to discharge her burden respecting this part of the assessment. [77] However, different considerations apply to the other amounts subject to the penalty provided for in subsection 163(2) of the Act. ...

This appeared to be the paramount consideration of that Court. [40] In spite of the fact that this case was not appealed, this Court is not satisfied that it offers any consolation to the position taken by Counsel for the Appellant in the case at bar. [41] In the end result, the Court is satisfied that the assessment of the Minister was well founded. ...

Taking all of the factors set forth in Wiebe (supra), into consideration, I find the provision of mechanical services by Hansford to BTI- although carried out in the BTI shop- to have been done by him on his own account and not as an employee of BTI under a contract of service. ...

He said that he did not take into consideration whether or not a child was a horse owner or whether or not the client was referred to the Kings by a horse owner. ...

Farmer, (1910) 5 T.C. 529 at 536, Lord Dunedin said in part: Now, I don't say that this consideration is absolutely final or determinative, but in a rough way I think it is not a bad criterion of what is capital expenditure as against what is income expenditure to say that capital expenditure is a thing that is going to be spent once and for all, and income expenditure is a thing that is going to recur every year. ...

The dealer assigned the contract "for value received"; no amount of consideration is specified. [2] GMAC Interest Rates [21] Normally GMAC acquires from dealers conditional sale contracts having an "acceptable" interest rate that is not less than what is referred to as GMAC's "buy" rate at a given time and not greater than its "cap" rate. ...

" [43] The question of the precision of the language used in the legislation giving rise to the imposition of the penalty was considered by Robertson J.A. and- continuing on at paragraph 41- he stated: "[41] The language of the statute is the first consideration in determining whether an offence should be categorized as a mens rea, strict liability or absolute liability offence. ...

Until that occurs, the Court is obliged to exclude from consideration under the terms of the Regulations, those to whom the Regulation cannot in law apply. ...

Based upon the position of the Crown that any rights in the treaties are "subject to regulation" by the Crown through the unilateral enactment of legislation, the further right to "friendship and protection" must be included in a consideration of the rights at stake in this case. ...