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Results 521 - 530 of 584 for considered
SCC
Louis J. Harris v. Minister of National Revenue, [1966] CTC 226, 66 DTC 5189
The judgment of Jenkins, J. was affirmed in the Court of Appeal but, in that Court, the question of the effect of the Rule against Perpetuities was neither argued nor considered. ...
SCC
The Steel Co. Of Canada Limited v. The Queen, [1955] CTC 21, [1955] DTC 1022
Section 18 and the relevant parts of Section 20 of The Sale of Goods Act, R.S.M. 1940, c. 185, must therefore be considered: “18. ...
SCC
Bernard Goodman v. Hon William Rompkey Et Al., [1982] CTC 192, [1982] DTC 6167
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
In the Matter of the Trusts Under the Will of the Honourable Sir Albert Edward Kemp, K.C.M.G., Deceased., [1940-41] CTC 53
It is contended by counsel for Lady Kemp in effect that this money, which Sir Edward obviously considered necessary for the purpose for which it was provided, should be treated as in an air-tight compartment by itself and that the receipt of the amount of this allowance for the maintenance and management of Castle Frank should not increase the burden of income taxes payable by Lady Kemp over and above whatever amount she would have had to pay in any year were this allowance not received by her. ...
SCC
Kerr v. Superintendent of Income Tax and Attorneygeneral for Alberta, [1943] CTC 97
The Alberta Act is phrased differently from those considered in the two decisions referred to but, upon consideration, I have concluded that the former should, for the purposes of this appeal, be construed in the manner already indicated. ...
SCC
Roderick W.S. Johnston v. Minister of National Revenue, [1948] CTC 195, [1946-1948] DTC 1182
In my view the statement referred to in sec. 60, ss. 2, is not to be considered otherwise than as an argument: it is clearly not evidence. ...
SCC
The Minister of National Revenue v. The National Trust Company, Limited,, [1948] CTC 339
In this case a statement was filed by the executors and in accordance with section 22, the Minister assessed the duties he considered to be payable under the Act (including the item in question) and sent a notice of such assessment to the executors. ...
SCC
Royal Bank of Canada v. Sparrow Electric Corp., 97 DTC 5089, [1997] 1 SCR 411
Hall, [1990] 1 S.C.R. 121, both decisions which the court considered binding upon it. ... Second, by virtue of s. 153(3), the debtor can in law be considered to be utilizing an asset which is the property of its employees. ... (i) The General Security Agreement (GSA) 52 Counsel for the appellant, Her Majesty, argued in his factum that the bank's GSA is to be considered in the nature of a floating charge. ...
SCC
Strother v. 3464920 Canada Inc., 2007 SCC 24, [2007] 2 SCR 177
The contingency of the payment introduced a substantial element of risk, and the right to receive such speculative income at some future date was considered by Revenue Canada not to be a capital asset. ... The TAPSF shelter was considered almost too good to be true; thus potential investors, fearing a government clampdown, required the assurance of a favourable advance tax ruling from Revenue Canada. ... Knutson [a principal of Monarch] and we discussed and considered whether or not Monarch could be told [that the previous advice about “no fix” had been premature], and my, my recollection was that we didn’t reach a consensus on what could be done and he was going to play it by ear.... ...
SCC
Montréal (City) v. Octane Stratégie inc., 2019 SCC 57, [2019] 4 SCR 138
The Court of Appeal considered itself bound by that conclusion and upheld the trial judge’s decision. ... However, the issue of whether, for the purposes of an action to recover a payment not due, the services received by the City could be considered to have been provided by PGB on Octane’s behalf was not before the Superior Court. ... VIII, at pp. 23‑24 and 27‑28). [162] It may also be that Octane must be considered to have acted at its own risk. ...