Search - considered

Results 201 - 210 of 584 for considered
SCC

143471 Canada Inc. v. Quebec (Attorney General); Tabah v. Quebec (Attorney General), [1994] 2 SCR 339

In ruling on the validity of the motion he considered the three criteria set out in Manitoba (Attorney General) v. ... What must always be considered are the values which are at stake on the facts of the particular case.  ... What is being considered is a regulatory scheme dealing with the restaurant and hotel business.  ...
SCC

Newfoundland and Labrador v. AbitibiBowater Inc., 2012 SCC 67, [2012] 3 SCR 443

There are three requirements orders must meet in order to be considered claims that may be subject to the insolvency process in a case such as the one at bar.   ... In fact, the CCAA   court in the case at bar recognized that orders relating to the environment may or may not be considered provable claims. ... First, I find myself unable to decide the case on what I think the CCAA   judge would have done had he gotten the law right and considered the central question.  ...
SCC

The Minister of Revenue of Quebec, the Deputy Minister of Revenue of Quebec, the Attorney General of Quebec and Robert Paulin v. 143471 Canada Inc., Leonardo Arcuri Francesco Milioto, Antonio Facchino, John A. Paoletti, Santo Gracioppo and Casmiro C. Panarello, [1995] 1 CTC 27

What must always be considered are the values which are at stake on the facts of the particular case. ... What is being considered is a regulatory scheme dealing with the restaurant and hotel business. ... In ruling on the validity of the motion he considered the three criteria set out in Manitoba (Attorney General) v. ...
SCC

Wrights’ Canadian Ropes Limited v. Minister of National Revenue, [1946] CTC 73

The decision of the Minister states that he has duly considered the facts as set forth in the Notice of Appeal ‘‘and matters thereto related.’’ ... They were considered by you? A. I think so. "BY MR. BRAY: 27 Q. I notice you answered Mr. ... As I said before, all these facts are reported from the Vancouver offices; and to answer the question whether this or that document was considered I would have to thumb through the whole file. ...
SCC

Mattabi Mines Ltd. v. Ontario (Minister of Revenue), [1988] 2 CTC 294, [1988] 2 S.C.R. 175

Conversely, if non-taxable income is not to be considered “income” for the purposes of subsection 106(1), it should also be excluded from the "incomes" referred to in subsection 106(5). ... The Department's views may be helpful in the interpretation of certain phrases used in the opening words of subsection 18(1) and in paragraph 18(1)(a), but it should be remembered that these phrases must also be considered in relation to the wording of the paragraph as a whole. ... Deputy Minister of Revenue of Quebec, [1978] 1 S.C.R. 851; [1977] C.T.C. 441; this fact was recognized in a case in which Quebec considered a lump sum payment to be taxable as such while the federal government treated it as eligible for forward averaging. ...
SCC

Herman et al. v. Deputy Attorney General (Canada), 78 DTC 6456, [1978] CTC 728, [1979] 1 SCR 729

The Chief Justice, Sir Charles Fitzpatrick, considered that the case came within the rule in Canadian Pacific Railway Company v Little Seminary of Ste Thérèse, supra. ... In Re Sproule (1886), 12 SCR 140, section 51 of the Supreme and Exchequer Courts Act, SC 1875, c 11, enpowering a judge of the Supreme Court of Canada to issue the writ of habeas corpus ad subjiciendum fell to be considered. ... The four dissenting Judges in the Hernandez case, I being one of them, did not find it necessary, in the view taken by them, to consider the application of the persona designate doctrine, but it was considered in the majority reasons delivered by Pigeon, J. ...
SCC

Medovarski v. Canada (Minister of Citizenship and Immigration); Esteban v. Canada (Minister of Citizenship and Immigration), 2005 SCC 51, [2005] 2 SCR 539

Analysis   8                                    The words of this statute, like any other, must be interpreted having regard to the object, text and context of the provision, considered together: E. ... Rather, he affirmed that in statutory interpretation, the search is always for the intention of the legislator, and where legislative purpose is relevant to a transitional provision, as here, it should be considered.  ... The humanitarian and compassionate grounds raised by Medovarski are considered under s. 25(1)   of the IRPA   in determining whether a non-citizen should be admitted to Canada.  ...
SCC

Rio Algom Mines Limited v. Minister of National Revenue, [1970] SCR 511

(b) could not properly have been considered useless. The possibility would have remained of an extension by one or more provinces of their taxation of mining profits to processing profits. ... It must now be considered that in para. (a) the expression used to described the taxes for which a deduction may be allowed is “taxes paid, in respect of his income derived from mining operations in the province”. ... I do not doubt that it is in pari materia and should be considered, if necessary, in construing the regulations just as the Rome Convention was considered in construing the Copyright Amendment Act intended to implement it. ...
SCC

Attorney General of Canada v. The Reader's Digest Association (Canada) Ltd., Sélection du Reader's Digest (Canada) Ltée, [1961] SCR 775

I have not considered the provisions of the amending Act which are objected to, and make no comment as to those provisions. ... On their interpretation of the reasons given in that case, this Court would have considered, as evidence admissible for the purpose of establishing the true object and nature of the municipal by-law giving rise to the litigation, two letters addressed to the members of the Municipal Council prior to the adoption of the by-law. ... [Page 795] The evidence relevant to the issue and considered in the Birks case did not include these letters nor was it evidence of a character similar to that which is objected to in the present case. ...
SCC

Robert Adolphe Stanley v. Minister of National Revenue, [1972] CTC 34, 72 DTC 6004

He was just as adamant in his opinion that cost of inventory in these circumstances would normally be considered as “an otherwise deductible outlay or expense”. ... In my view, these words in the Estate Tax Act have the same meaning as they had in the income tax provision with which Locke, J was dealing in Sheldon’s Engineering when those words were considered, as Locke, J had to do, apart from any special “deeming” provision. ... It also appears to me that while the transactions here in question are the payments of interest and the times at which they were made are the times when the power to influence or control must be considered, evidence of a situation that was initiated and existed before the material times and continued through and after them may be considered in determining whether the parties dealt at arm’s length at the material times. ...

Pages