Search - considered

The regulation, so far as it need be considered in the present matter, reads: (b) Where manufacturers do not sell to independent wholesalers … licensed manufacturers may transfer their products to their unlicensed wholesale branches at the regular list selling prices to ordinary retailers who do not obtain any preferred prices or special discount of any kind, less 20%, the sales tax at the current rate to apply on the remainder. ... No such contention, it may be noted, was made in the pleadings, though it was obviously known that the respondent had relied upon the regulation in making payment of what it considered was due for sales tax. ...

This Court considered not only the issue of jurisdiction but also, on agreement of counsel, whether respondent had the legal standing necessary to maintain the action—a matter denied by the appellant but not addressed in previous proceedings. ... Apart from what may be subsidiary questions of budgeting and operating space, which are important to hospi­tals, there is the doctor-patient relationship to be considered. ...

., et al. [1], considered the position of the printer who, under an arrangement with the pub­lisher, printed a copyright work. ... The term 'manufac­ture' is also considered in a line of authorities under the Excise Tax Act of Canada but by reason of the statutory plan there in effect shed no light on the problems arising under s. 3 of the Copyright Act. ...

Thus the rights to perform and to record a work are considered sufficiently distinct that they are generally assigned separately, and administered by different entities.       ... Task forces and legislators who have considered the matter have concluded that strict safeguards are necessary if ephemeral recording rights are to be recognized as an incident of broadcasting rights.  ...

As to subsection 2 of section 8, the President considered that the word ^income” therein must have been intended to relate to the ‘‘undistributed income” mentioned in section 5. ... I have carefully considered these recent observations with the result that while I think that in the present case we are warranted in examining the legislative history of section 19 for the purpose of securing, if possible, a side-light on the intention of Parliament, yet I am firmly of the opinion that the rights of the parties must in the end be determined by reading together and construing sections 11 and 22 of ce. 38 of the Statutes of 1936. ...

Bankes, 46 E.R. 654 in which Lord Westbury used the oft-quoted language of distinction between valuable consideration and that for money or money’s worth, what was being considered was section 17 of the Act of 1853, in which the latter words were used in relation to obligations payable on death; tl-ey defined exemptions from successions and, with other language of the statute, implied that all transmissions, unless for consideration in money or money’s worth, were intended to be subject to the tax. ... There is nothing in the Canadian Act that expressly exempts bona fide sales, as in section 7 of the Act of 1853; nor does the definition of "‘predecessor'' help except as already considered; but the implication of section 3(1) (k) and the object of the Act are sufficient for that purpose. ...

It being agreed between the parties hereto and the Parties of the First Part as between themselves hereby agreeing, that after the sale of sufficient royalties or units or production as aforesaid, the royalties or percentages of production remaining shall be divided among the parties of the First Part and Fred Elves in the proportion to the shares held by each in the company as hereinbefore set out; said royalties to be considered as part of the consideration for the sale, transfer and assignment of the said contract as hereinbefore set out. ... It being agreed between the parties hereto and the Parties of the First Part (the vendors) as between themselves hereby agreeing, that after the sale of sufficient royalties or units of production as aforesaid, the royalties or percentages of production remaining shall be divided among the Parties of the First Part and Fred Elves (a partner or associate of the three named parties of the first part) in the proportion to the shares held by each in the company as hereinbefore set out; said royalties to be considered as part of the consideration for the sale, transfer and assignment of the said contract as hereinbefore set out. ...

Langelier, [1969] S.C.R. 60; considered; Her Majesty in Right of the Province of Alberta v. ... The more active government becomes in activities that had once been considered the preserve of private persons, the less easy it is to understand why the Crown need be, or ought to be, in a position different from the subject. ... In Sheedy the Judicial Committee of the Privy Council considered the question whether the Board was entitled to assert the Crown’s priority in the collection of debts owed to it by a company in liquidation. ...

The trial judge considered that the actions brought by appellant are actions in nullity based on art. 33 of the Code of Civil Procedure. ... Turgeon J.A. considered that it was the duty of the assessors of the Town to decide whether appellant's land could benefit from the special provisions of s. 523 of the Cities and Towns Act. ... The Court of Appeal reversed this judgment and dismissed the inscription in law, as it considered the valuation made in breach of the provision to be ultra vires and held that this ultra vires act was a basis for a direct action in nullity. ...

., the arguments of the Attorney General for Ontario should not be considered.   ... The court considered that the purpose of s. 125 was to head off the temptation for a government to exact revenue, not from the people directly, but from another level of government.  ... Marie, [1954] S.C.R. 404, this Court considered the case of a municipal tax levied on tenants of land owned by the Crown in right of Canada.  ...