Search - considered

The expression class or kind as found in tariff items 427 and 427a must be considered with a reasonable degree of narrowness in that only similar machines must be considered in a determination that a particular machine is of the same class or kind of machine. 13. ...

The appellant repeats the same argument before us, namely, that classification according to recognized trade sizes is incorrect and that the Board and the Exchequer Court should have considered whether the imported shovel entered into competition with domestic production; that they should have found that the two and a half cubic yard size was competitive in some respects with the two cubic yard size, and that if it was competitive with something made in Canada, it could not be described as being of a class or kind not made in Canada. ... Before the Tariff Board it was remarked that the purpose of these items in juxtaposition was doubtful, to which I can only reply that if there is any other purpose apart from revenue than protection, it has not been mentioned nor am I able to imagine it; any benefit in a lower duty to the Canadian consumer disappears when a similar Canadian machine is available; and a dumping duty would be absurd if only prices to the consumer were being considered. ...

Superintendent of Income Tax, [1942] S.C.R. 435, considered; Provincial Treasurer of Alberta v. ... Issue was taken by counsel for the appellants with Seaton J.A.’s assertion that “it is impossible to say that there is in this Act one charging section”, but I take that to mean in the light of other parts of his reasons, that the charging provisions of s. 3 had to be considered in association with other provisions of the Act which defined various terms used in s. 3. ...

It must also be considered that the power of issuing a definition is to be exercised in good faith and it would be usurpation of power for the Minister to suppress the exemption by issuing no definition. ... The specific exemption allowed to the New Brunswick Electric Power Commission cannot create an inference to restrict the scope of other exemptions seeing that it reads: (ff) goods purchased by the New Brunswick Electric Power Commission for direct use in producing electricity; I might add that transformers are considered exempt from sales tax under the federal exemption previously mentioned. ...

He considered that the immovable encumbered by the trust deed is, within the meaning of s. 47 of the Act, "property of the bankrupt" which vests in the trustee in bankruptcy. ... As all the proceedings and the court sale took place outside the bankruptcy, the Court of Appeal considered that only the rules of provincial law are relevant. ...

Respondent, the Minister of National Revenue, considered the drivers of these vehicles to be subject to the Unemployment Insurance Act and assessed appellant for a total of $49,476.92 in premiums for these drivers. ... Even if one accepts, as I am prepared to do, appellant’s contention to the effect that the jurisdiction of Parliament under s. 91(2A) of the Constitution, considered apart from other powers of Parliament, must be qualified by an insurance aspect, it does not at all follow, in my view, that self-employed persons can never incur any insurable risk of unemployment or that in enacting s. 26(1)(d) of the Act of 1955 and s. 4(1)(c) of the Act of 1971, Parliament has deviated from the insurance approach. ...

The trial of this matter was not conducted on any such issue and, in my view, the matter cannot justly be considered from that point of view on this appeal. ... The Minister considered that the MacLean workings were simply an extension of an old or existing mine into a new orebody and not a new mine within the meaning of s 83(5) of the Income Tax Act. ...

Parker considered that if such a trusteed pension plan could obtain a really high yield on its investments, the privilege of participating in it would help him attract and retain desirable executive personnel. ... These were all considered and rejected in the court below. Those grounds were all raised again in this Court, but I do not find it necessary or desirable to express an opinion on any other than the following point which is, in my view, decisive of the case. ...

The question considered by the Judicial Committee was whether or not these boards were agents of the government. ... But there is another point of view from which the controversy in this appeal ought to be considered. ...

The particular section in question, sec. 11 (2), was considered by the Privy Council in Holden v. ... The suggested difficulty disappears, however, when section 66 is considered in conjunction with the sections dealing with the rights of a party assessed who objects to the amount at which he has been assessed for income tax or who considers that he is not liable to taxation. ...