Search - considered

He considered the search provisions to be the investigative arm of s. 239 which, in his view, were clearly criminal law because they punished deliberate acts, protected the public interest, and contained severe penalties.  ... The British courts have done the same, a fact that is all the more significant because Great Britain is a unitary state and because criminal procedure in that country is in no way limited to situations that would in Canada be considered criminal for constitutional purposes (the British approach is amply discussed in Storgoff).  ... In Re Church of Scientology and The Queen (No. 6) (1987), 31 C.C.C. (3d) 449, the Ontario Court of Appeal considered the reviewability of search warrants issued under the Criminal Code  .  ...

Accordingly, it seems to me to be incorrect to suggest that the writing is fundamentally inconsistent with the concept of pledge.   19                                There is nothing “contingent” or “purely potestative” about acquiescence by the debtor in the claim, where the parties decide to adopt that procedure; on the contrary, it is difficult to imagine that, if the legislature considered that requirement to be sufficient to allow for an assignment of the claim to be set up against third persons by operation of law (art. 1641 C.C.Q.), it would then be inadequate or shocking when applied to publication of a pledge, which is a lesser right.  ... Legislation in relation to personal property security that has been enacted in the common law provinces of Canada allows individuals to grant security interests in claims that are not represented by negotiable instruments, which are considered to be intangibles.  ... The Intention of the Legislature at the Time the Code Was Reformed   89                                It should be noted that the reform of the law of security was initially considered necessary because of the need to modernize some of the mechanisms in commercial matters, which were obviously inadequate.  ...

The Attorney General notes that lawyers are exempted from the Act’s reporting requirements that apply to accountants and other professionals who act as financial intermediaries. [80]                           In my view, there is considerable merit in the Attorney General’s submissions considered in relation to the broad notion of the independence of the bar asserted by the Federation.  ...         (1.21) For the purposes of subparagraphs (1)(b)(i) and (1.1)(b)(i),   (a) a financial services cooperative and each of its members that is a financial entity are considered to be members of the same association; and   (b) a credit union central and each of its members that is a financial entity are considered to be members of the same association ...

Assuming, as is indicated in Caffoor, that the principles applied in the tax assessment cases “form a somewhat anomalous branch of the general law of estoppel per rem judicatam and are not easily derived from or transferred to other branches of litigation in which such estoppels have to be considered” (see [1961] A.C. at pp. 599-600), the present case does not involve successive tax assessments against the appellant and hence cannot rest on the indicated anomaly. ...

He considered whether the construction of the transit facilities was an exempt supply, which would turn on the question of who was the recipient of the supply: the Province, or the public.  ...

It reads as follows:— "3. (1) (g) annuities or other annual payments received under the provisions of any will or trust, irrespective of the date on which such will or trust became effective, and notwithstanding that the annuity or annual payments are in whole or in part paid out of capital funds of the estate or trust and whether the same is received in periods longer or shorter than one year;’’ It would have been useless for Parliament to say that “annuities or other annual payments received under the provisions of a will, even if paid out of capital funds 9 ’, were taxable, if all these payments were already considered as ‘‘income’’ by virtue of Section 3(1) (b). ...

The last-quoted paragraph of this letter gives indication of the fact that the Minister considered that for purposes of compensation the assets of the appellant could be valued on the basis of an ongoing business. ...

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. ...

If and when such a case arises it can be considered on its facts. The French version of s. 56(1)(n) of the Income Tax Act as amended by 1973-74 (Can.), c. 14, s. 15 should be read. ...

Hawaii Market Centre Inc. [4]) were considered and utilized by the Courts below in determining that the appellants were dealing in securities through their commodity account agreements with their customers. ...