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Results 23121 - 23130 of 28818 for consideration
TCC
Lohas Farm Inc. v. The Queen, 2019 TCC 197
Several of those principles are paraphrased as follows: a) In the absence of a written agency agreement, a court must closely examine the conduct of the parties to determine whether there was an implied intention to create an agency relationship. b) In reviewing the conduct of the alleged principal and the alleged agent, a key consideration is to determine the level of control which the former exerted over the latter. c) The alleged principal’s control over the actions of the alleged agent may be manifested in the authority given by the former to the latter. ...
FCTD
Global Marine Systems Ltd. v. Canada (Transport), 2020 FC 414
As discussed above, the June 20, 2019 decision reflected an assessment by Transport Canada taking into consideration the invited submissions made by Global Marine. ...
FCA
Canada v. Bank of Montreal, 2020 FCA 82
Canada, 2002 FCA 260, [2003] 1 F.C. 447, this Court made the following comments on the use of Technical Notes: 50 Of course, Technical Notes are not binding on the courts, but they are entitled to consideration. ...
FCTD
Perron v. Canada (Attorney General), 2020 FC 741
[131] Le paragraphe 31(1) du Règlement dispose : 31(1) Au cours de l’audition disciplinaire, la personne qui tient l’audition doit, dans des limites raisonnables, donner au détenu qui est accusé la possibilité : 31(1) The person who conducts a hearing of a disciplinary offence shall give the inmate who is charged a reasonable opportunity at the hearing to a) d’interroger des témoins par l’intermédiaire de la personne qui tient l’audition, de présenter des éléments de preuve, d’appeler des témoins en sa faveur et d’examiner les pièces et les documents qui vont être pris en considération pour arriver à la décision; (a) question witnesses through the person conducting the hearing, introduce evidence, call witnesses on the inmate’s behalf and examine exhibits and documents to be considered in the taking of the decision; and b) de présenter ses observations durant chaque phase de l’audition, y compris quant à la peine qui s’impose. ...
TCC
Marino v. The Queen, 2020 TCC 50 (Informal Procedure), aff'd 2022 FCA 115
Subsection 18.15(3) of the Tax Court of Canada Act provides that an appeal under the informal procedure is to be “dealt with by the Court as informally and expeditiously as the circumstances and considerations of fairness permit”. [119] Secondly, the Reply identifies sections 118.5 and 118.61 as among the statutory provisions relied on. [62] The Reply also refers to subsection 248(1), which contains the definition of “taxpayer”, irrelevant to section 118.94. ...
FCTD
ABB INC. c COMPAGNIE DES CHEMINS DE FER NATIONAUX DU CANADA et CSX TRANSPORTATION, INC., 2020 FC 817
La Cour a été réticente à conclure que l’objectif du législateur est d’exclure l’application d’une loi provinciale ou, en d’autres termes, d’ « occuper le champ » ou de prévoir un « code complet » : Banque de Montréal c Marcotte, 2014 CSC 55, au paragraphe 72, [2014] 2 RCS 725. [24] Lorsqu’une loi provinciale concerne la « propriété et les droits civils » ou, en termes plus modernes, le droit privé, l’article 8.1 de la Loi d’interprétation, LRC 1985, c I-21, doit également être pris en considération. ...
FCTD
3412229 Canada Inc. v. Canada (Revenue Agency), 2020 FC 1156
Ontario (Finance), 2014 SCC 36, [2014] 2 S.C.R. 3, the Court defined “recommendation” as a course of action that may or may not be accepted; and “advice” as a broader meaning that may include a public servant’s identification and consideration of a range of alternative solutions. ...
TCC
Anderson v. M.N.R., 2021 TCC 28
The application of Cohen is further limited by its Quebec civil law context. [69] Nevertheless, Cohen indicates that the question of whether the interposition of a corporation between a hirer and a worker was requested by the worker or imposed by the hirer is a relevant consideration. ...
FCTD
Levett v. Canada (Attorney General), 2021 FC 295, aff'd 2022 FCA 117
Asselin, and the transmitted documents show no consideration of the objectives of the statute, the confidential nature of the information the CRA sought from the AMF, Messrs. ...
NBPC decision
Her Majesty v. Brian Donovan, [1995] 2 CTC 478
The other said subsections read in full as follows: (3) A count shall contain sufficient detail of the circumstances of the alleged offence to give to the accused reasonable information with respect to the act or omission to be proved against him and to identify the transaction referred to, but otherwise the absence or insufficiency of detail does not vitiate the count. (5) A count may refer to any section, subsection, paragraph or subparagraph of the enactment that creates the offence charged, and for the purpose of determining whether a count is sufficient, consideration shall be given to any such reference. (6) Nothing in this part relating to matters that do not render a count insufficient shall be deemed to restrict or limit the application of this section. ...