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Results 561 - 570 of 584 for considered
SCC
Dominion Telegraph Securities Limited v. Minister of National Revenue, [1946] CTC 236, [1941-1946] DTC 875
Macrae in support of its contention that the rentals were considered by those who negotiated the settlement as capital payments to recoup the company for the loss of its capital assets. ...
SCC
(Royal Trust Company Wv. The King), [1949] CTC 59
The statute there considered was the Finance Act, 1894, the relevant provisions of which are all reproduced in the Nova Scotia statute set out above. ...
SCC
Municipal District of Sugar City No. 5 v. Bennett & White (Calgary) Limited, [1950] CTC 410
The trial judge considered that a previous decision of the Appellate Division in In Re Companies Act, In Re Northern Transport Co. ...
SCC
Dauphin Plains Credit Union Ltd. v. Xyloid Industries Ltd., 80 DTC 6123, [1980] CTC 247, [1980] 1 SCR 1182
[Page 1192] It must also be considered that, by virtue of s. 153(3) the employees are deemed to have received their wages in full, so that they are liable for income tax on that basis. ... This question was considered by Osler J. in Royal Trust Co. v. Montex Apparel Industries Ltd. [8] His conclusion denying the claim for Unemployment Insurance deductions was [Page 1200] affirmed on appeal [9]. ...
SCC
Descôteaux et al. v. Mierzwinski, [1982] 1 SCR 860, 141 DLR (3d) 590.
The Queen, [1980] 1 S.C.R. 821; Re Pacific Press Ltd. and The Queen et al. (1977), 37 C.C.C. (2d) 487, considered; Berd v. ... P-6, and more particularly with Regulation 2.18 of the Penitentiary Service Regulations, allowing the director of the institution to order censorship of correspondence to the extent considered necessary [page 874] or desirable for the security of the institution. ...
SCC
International Power Co. v. McMaster University / In re Porto Rico Power Co., [1946] SCR 178, [1946] 2 DLR 81
Such by-laws may provide that the holders of shares of such preference stock shall have the right to select a certain stated proportion of the board of directors, or may give them such other control over the affairs of the company as is considered expedient. * * * * 49. ... Such by-laws may provide that the holders of shares of such preference stock shall have the right to select a certain stated proportion of the board of directors, or may give them such other control over the affairs of the company as is considered expedient. * * * 49. ...
SCC
Sunbeam Corp. (Canada) Ltd. v. R., [1969] SCR 221
I read the first sentence as meaning that the Chief Justice considered that the evidence was not sufficient to support a conviction,—which is a question of fact. ... With respect, I agree with Schroeder J.A. that it does not appear from the record that the learned trial judge erred in refusing to consider the entire documentation as relevant to each count and that ground, therefore, need not be considered further. ...
SCC
Bell Canada v. Canada (Attorney General), 2019 SCC 66, [2019] 4 SCR 845
In addition, the CRTC evidently considered s. 9(1) (h) in its context, including not only the objectives of the Broadcasting Act but also its broader statutory framework. ... We agree with the Attorney General of Canada’s submission that the CRTC’s reasoning here engaged its specialized and technical knowledge, leading to an interpretation that was reasonable in this operational context. [95] In addition, the CRTC evidently considered s. 9(1) (h) in its context, including not only the objectives of the Broadcasting Act but also its broader statutory framework. ...
SCC
Dow Chemical Canada ULC v. Canada, 2024 SCC 23
By setting the high bar that the route of appeal must be provided for expressly, Parliament ensured that exceptions to the Federal Court’s jurisdiction would flow from considered legislative direction rather than ad hoc development in the courts. ... I conclude that while discretionary decisions under s. 247(10) may well “directly affect” the product of the assessment, they cannot be considered to be “inextricably linked” to it the same way as non-discretionary determinations. [60] We must be careful not to confuse the fact of the Minister’s opinion with the basis for it. ... For the purposes of this provision, it is well established that the Minister is considered a “federal board” (see Addison & Leyen, at para. 8; Canada (Attorney General) v. ...
SCC
Newfoundland and Labrador Corporation Ltd. et al. v. Attorney General of Newfoundland, 138 DLR (3d) 577, [1982] 2 SCR 260
The next matter to be considered is the tax imposed under s. 9. This section provides for an annual tax upon operators and contractors of 20 per cent of the amount, if any, by which 20 per cent of net income exceeds the aggregate of all moneys paid by way of rental, royalty or other payment to any person other than Her Majesty for the grant of the right to engage in mining operations. ...