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Justice Woods allowed the appeal on the basis that the Minster had not considered the discretionary provisions in subsections 122.62(2) and 220(2.1) of the Act. ...

However, the use of an objective standard does not imply that the particular circumstances of a director should be ignored:   … These circumstances must be taken into account, but must be considered against an objective “reasonably prudent person” standard. …   (Buckingham, paragraph 39)   [18]          Although Respondent Counsel relied on the recent Federal Court of Appeal decision in Buckingham, he failed to note the similarities between the facts in the present appeals and those in Buckingham, where Mr. ...

As already mentioned, the Minister assumed in support of his decision the existence of a number of facts obtained by inquiry from workers and the business he considered to be the employer. ...

As I have said, it is not for me to decide whether the Appellant's activity amounts to a violation of the Bank Act, but it is clear from the decision of the Supreme Court of Canada in Continental Bank [6] that the activity is what it is, whether or not it contravenes the Bank Act. [18]     The Appellant argues that, in any event, the branch services cannot come within the definition of financial service because they are administrative services, and therefore are specifically excluded from the definition by paragraph (t) and section 4 of the Regulation. [7] This provision has been considered only twice by this Court, [8] and neither case sheds any light on the meaning of the expression "any administrative service" ("les services administratifs"). ...

Doctor, is parallel to the concept that where a litigant engages in a wholesale disregard of time limits in the rules, such a breach ought to be considered not only from the point of view of prejudice, but also in the light of prejudice to the due administration of justice.... [41]          For a year, the appellant displayed a flagrant breach of his obligations before this Court. ...

In coming to this decision, I have considered the decisions in The Queen v. ...

Fletcher's radar screen in May 1993 when she made the offer, nor in September 1993 when she moved in, nor in November 1993 when the formal transfer of title took place. [21]          For there to be a secondary intention, there must be some evidence that the possibility was considered at the time of acquisition. ...

Each of them was reassessed under section 15 of the Income Tax Act (the Act) to include in his income amounts which the Minister of National Revenue considered to be shareholder benefits conferred on them by Roberts Properties Inc. ...

The Minister indicated that he had carefully considered the facts and reasons set forth in the Notice of Objection and confirms the reassessment on the basis that this equipment, which was acquired by Inter-Teck Oil Limited Partnership, has been determined to be valued at $422,000.                 ...

The Queen, 83 DTC 5365 where the effect of a deeming provision in a Saskatchewan statute was considered in relation to when an estate became indefeasibly vested. ...