Search - considered
Results 501 - 510 of 584 for considered
SCC
British Columbia Power Corporation, Limited v. Minister of National Revenue, 67 DTC 5258, [1967] CTC 406, [1968] S.C.R. 17
In order to obtain what it considered to be a fair compensation (which the learned trial judge has found, on ample evidence, to have been the appellant’s primary purpose) it was necessary to seek to set the legislation aside. ...
SCC
Frankel Corporation Ltd. v. Minister of National Revenue, 59 DTC 1161, [1959] CTC 244, [1959] S.C.R. 713
What is the line which separates the two classes of cases may be difficult to define, and each case must be considered according to its facts; the question to be determined being— Is the sum of gain that has been made a mere enhancement of value by realising a security, or is it a gain made in an operation of business in carrying out a scheme for profit-making?” ...
SCC
Stock Exchange Building Corp. Ltd. v. Minister of National Revenue, [1955] S.C.R. 235, 55 DTC 1014, [1955] CTC 5
I respectfully agree with the conclusion of the learned President that the question of the propriety of the allowances made by the Department for depreciation between the years 1929 and 1945 cannot be considered in the present appeal, which is concerned only with the allowances for the years 1946, 1947 and 1948. ...
SCC
Bennett and White Construction Co. v. Minister of National Revenue, 49 DTC 514, [1949] CTC 1, [1949] S.C.R. 287, [1949-1950] DTC 514
Minister of National Revenue 6, the right of the appellant company to charge as a disbursement expenses incurred in redeeming certain of its bonds before maturity and borrowing again at lower rates of interest and less onerous conditions as to payment, these including the payment of premiums on redemption, disbursements on account of exchange, discount to underwriters and legal and other expenses, was considered. ...
SCC
Goodman v. Rompkey et al., 82 DTC 6256, [1982] 1 SCR 589
Le juge de la Cour supérieure a donné son agrément en ces termes: After having considered the application made by the Chief, Judicial Processes Section, special Investigations Division, based on the affidavit of Guy Drolet, I hereby approve of the above authorization, which approval is also indicated on the preceding pages by my initials. ...
SCC
Curran v. Minister of National Revenue, 59 DTC 1247, [1959] S.C.R. 850
I agree with counsel for the respondent that this agreement must be considered in conjunction with the agreement of the same date, between the appellant and Federated Petroleums Limited (hereinafter referred to as "Federated"), which was executed immediately following the execution of the first-mentioned agreement. ...
SCC
Attorney General (Ontario) v. Barfried Enterprises, [1963] SCR 570
The legislature considered this type of contract as one calling for its interference because of the vulnerability of the contract as having been imposed on one party by extreme economic necessity. ...
SCC
British Columbia Forest Products Ltd. v. MNR, 71 DTC 5178, [1971] CTC 270 (SCC)
The point was considered, though in relation to a different statute, in Springman v. ...
SCC
The King v. Algoma Central Railway Co., (1902) 32 SCR 277
Having come to the conclusion that the ship in question was dutiable under the Act of 1897, there remains to be considered the contention of the respondents, that the provisions of that Act relied upon by the appellant to levy duties upon her are ultra vires, as conflicting with the provisions of the "Merchants' Shipping Act of 1894. ...
SCC
Reference re the jurisdiction of the Tariff Board of Canada, [1934] SCR 538
The Governor in Council considered these matters were of great public importance and thought, pending any decision of the matter, the opinion of the Supreme Court of Canada should be obtained. ...