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SCC

Highwood-Sarcee Oils Ltd. v. The Minister of National Revenue, [1944] SCR 92

It could not, I think, on the facts be successfully contended that the moneys invested in these shares and the loans made were not in their nature capital investments, and the only point that has caused me some difficulty is whether or not this capital investment could be considered as in the nature of circulating capital and not fixed. ...
SCC

Deputy Minister of National Revenue (Customs and Excise) v. Consolidated Denison Mines Ltd. and Rio Tinto Mining Co. of Canada, [1966] SCR 8

Therefore, there remains to be determined whether the rock bolt is a "safety device and equipment for the prevention of accidents in the manufacturing or production of goods" (the underlining is to indicate the questions left to be considered). ...
SCC

Minister of National Revenue v. James a Cameron, [1972] CTC 380, 72 DTC 6325

He further emphasized that the title which was so conferred upon the respondent (which was the same as he had held as an employee of Campbell Limited) was deliberately bestowed in order that customers of Campbell Limited would be unaware of any change in the conduct of the business of Campbell Limited which he considered would be detrimental to the conduct of that business. ...
SCC

Minister of National Revenue v. F, David Malloch Memorial Foundation,, [1970] CTC 414, 70 DTC 6285

Justice Gibson considered that the testatrix had disposed of her main estate in Clause III by giving her ‘‘jewelry, furs and all other personal effects, and all articles of household use and ornament’’ to her: daughter, and that the provisions of Clause IV, whereby she disposed of all her property, constituted a gift of the residue, and that when she directed her executors ‘‘To pay and transfer all the rest and residue’’ of her estate to the respondent. foundation, she was disposing of the residue of the residue. ...
SCC

Frederick Burton, Malcolm Swartz and Martin Goldsmith, Executors of the Estate of Harry M. Schiller v. Minister of National Revenue, [1969] CTC 348, [1969] DTC 5256

The following portions of The Companies Act, R.S.S. 1955, e. 124 as amended by c. 18 of the Statutes of Saskatchewan 1956, appear to me to be particularly relevant: 76. (1) Every company shall keep in one or more books a register of its members, and shall enter therein the names of the subscribers to the memorandum and the name of every other person who agrees to become a member of the company, together with the following particulars: (a) the full name, address and occupation of every such subscriber and person, and of every person to whom section 91 or 92 applies, and who requests the company to enter his name in a representative capacity; (b) the date at which each person was entered in the register as a member; (c) the date at which any person ceased to be a member; (d) the kind and class of the shares held by each member, their nominal amount or par value, if any, and the amount paid or agreed to be considered as paid on each share; (e) particulars of the transfer by any member of his shares; (f) in the case of a person to whom section 91 or 92 applies, a description of the capacity in which such person represents any share in the company so held by him, and the name of the estate or person so represented. 77. ...
SCC

G. W. Golden Construction Limited v. Minister of National Revenue, [1967] CTC 111, 67 DTC 5080

In this regard, I find it difficult to distinguish this case in principle from the situation which was considered by Judson, J. in Regal Heights Ltd. v. ...
SCC

In Re, [1942] CTC 217

On this point 1 think the words of Lord Dunedin in [1932] 1 D.L.R. at p. 105, A.C. at p. 51 are conclusive: "‘What has got to be considered is whether this is in a true sense of the word alien legislation, and that is what Lord Haldane meant by ‘properly framed legislation.’ ...
SCC

Tisdale Township Et Al. v. Allan G. Cavana, Et Al., [1942] CTC 233

Certain defects in the assessments and the tax sale were alleged by the respondents, which need not be considered. ...
SCC

His Majesty the King v. British Columbia Electric Railway Company Limited., [1946] CTC 109

"Canadian debtor’’ must, I think, be considered from the point of view of the Canadian Parliament. ...
SCC

British Columbia Electric Railway Company Limited v. The Minister of National Revenue, 58 DTC 1022, [1958] CTC 21, [1958] S.C.R. 133, [1958] CTC 20

Since, however, that question does not arise if they fall within the prohibition of Section 12(1) (b), this question should be first considered. ... This decision was upheld on appeal by Atkinson, J., who considered that the matter was determined by the decision in Mallett’s Case above referred to. ...

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