Search - consideration

The argument of counsel for the Appellant on this issue, although ingenious, is rejected. [147] That leaves for consideration the issue of the violation of the provisions of subsection 152(4) by the Appellant. ...

Prima facie the resolution of this issue would appear to involve a consideration of the alleged acts of the corporations in light of their authorized objects and purposes. ...

This leads us to a consideration of the effect of the right to confidentiality on searches, first as a rule of evidence and then as a substantive rule. ...

Accordingly, we assume that it should be possible to achieve a grade of 0.20 oz Au/ton, and applied that grade to all of the reserves used in our projections. [25]     WGM relied for its primary valuation considerations on the calculation of Net Present Value ("NPV") based on discounted cash flow ("DCF") projections. ...

To determine if AIL’s business is being carried on from the fixed place of business, the following factors should be considered:  -                      use of premises by AIL-                      control by AIL over premises-                      legal right to exercise control over premises-                      degree to which premises identified with AIL business-                      who paid for expenses of premises-                      who paid for equipment used at premises-                      who made management decisions-                      what contracts were concluded from premises-                      what AIL products were kept on premises-                      did AIL have any Canadian employees-                      who bore the risk of the operation from premises-                      how many principals were represented by the agent-                      were agents subject to detailed instructions or comprehensive control [48]     Respondent’s counsel stressed the concept of integration, though apart from the case of Panther Oil, this does not appear to be a consideration, let alone a determinative factor. [49]     All agents work from a place, whether a PGA’s office or the agent’s home office, that meets the criteria of a place of business and one of permanence. ...

Whether a reasonable expectation of profit existed may be a factor that is taken into consideration in that analysis.   64                 The Minister and the courts below made much of the fact that the appellant anticipated a capital gain from the eventual sale of the properties.  ...

In a globalized world, practical reality, as well as political and economic considerations, will encourage countries to sign tax treaties. [12]            For example, whether a taxpayer can avail itself of a double taxation exception is a matter to be settled between the countries that have entered into a tax treaty. ...

The appellant made a commercial and business decision, after careful consideration, to enter into the swaps in order to protect its consolidated group equity. ...

Refusal to complete the transaction would appear to have been prompted by considerations other than difficulty in identifying the land agreed to be sold”. ...

           (9)      Summary [52]                           These considerations are sufficient to dispose of the appellants’ argument that a point-to-point transmission is necessarily a private transaction outside of the scope of the exclusive right to communicate to the public.  ...