Search - considered

Several possibilities were duly considered, one of which was the winding-up of Marine, another, its sale to a willing purchaser, if such a Good Samaritan could come riding down the road. ... Ltd., and the Appellant, of the 1st of May, 1963 (ex. 4) on its true construction, when considered in light of all of the surrounding circumstances did not: (i) constitute in fact or in law the relationship of principal or agent; and I (ii) was an agreement for. the assignment or transfer: to Marine of the income earned by the Appellant in carrying on its own account the business of cleaning, drying’ and storing grain; and (iii) the said agreement was not a bona fide agency agreement. ...

Manny wants to leave the matter so that at a future date, depending upon the circumstances, a merger of Spooner and Brilund could be considered. ... The appellant submitted that the receipt of all these moneys and shares should be categorized in the broad way as a gross receipt in a settlement of a claim for damages in tort, which in substance implemented the prayer for relief in its statement of claim in the action between the appellant and Harbinson ef al. numbered 8911/62 at paragraph 22(g), viz.: “damages against the defendants in the sum of $250,000’’; that what really took place on April 7, 1966 was an abridged implementation of à tentative settlement made on November 18, 1965, namely, by way of the so-called letter of intent (see Exhibit 14, page 189); that the fact that the market price of the Spooner shares received in settlement went up was purely fortuitous; and that these shares were sold not because the appellant did not intend originally to hold these shares as an investment, but, on the contrary, because the circumstances had changed which made the holding of such shares inadvisable for the appellant; that these changed circumstances were that Harbinson could not deliver four of the seven directors of Spooner and that between November 18, 1965 and January 5, 1966 the appellant through Rosen- blat had found that Spooner had disposed of its shares in Scarcee which the appellant through Rosenblat considered one of the most valuable assets of Spooner and one which would have caused the appellant to hold the Spooner shares as an investment; and that because of the underwriting and further distribution of shares of Spooner by Harbinson through New Brunswick Uranium Metals & Mining Limited, all of which was unknown to the appellant through Rosenblat, that the appellant could not get effective control of Spooner. ...

Such excluded amounts may be considered as part of the company’s matching share. ... Penalty provisions are normally considered as appendant and not governing. ...

Kondrat's testimony at the beginning of his cross-examination when he testified that Karon considered the money it received from TDHL and kept for its activities in the series of transactions as a commission. ... C.A.), the Alberta Court of Appeal considered a similar problem relating to similar words. ...

The Minister considered both of the above deposits in assessing the 2009 and 2010 tax years, which brought down value of “cash conferred on others” in the respective taxation year. 29. ... R., 2017 TCC 165, at paragraphs 25-26, Justice Sommerfeldt of this Court provided the following summary of the due diligence defence: 25 I have considered whether Mr. ...

Waldron, the defendant commissioner was not considered to have ‘‘attributes similar to those of a Court of justice” such as would be the case with a military court of inquiry or an investigation by an ecclesiastical commission. ... The nature of this ‘‘inquiry’’ must be considered in relation to the powers of the Minister as a whole under the Income Tax Act. ...

(a) The first payment to a member of amounts retained in accordance with the provisions of this Bylaw may be equivalent to the amount considered by the directors as available for payment at the time, and as may be warranted by the financial requirements of the Association, and subsequent payments from this reserve may be in amounts determined likewise by the directors at such future periods as they may decide. ... It is the substance and reality of the transaction that should be considered, rather than the form in which it was expressed. ...

While the section itself refers to a direction for the payment of the duty out of some other fund, the legacy in this case was to be paid out of the rents and profits and the produce of the sale of real estate devised to be sold, yet the Lord Chief Baron considered the balance of the fund out of which the legacy was paid to be some other fund. ... The ratio decidendi of this case may be deduced from the foregoing quotations which will be further considered. ...

., where she resides in a secured memory care community and is unable to manage her legal, business or personal affairs, and her powers of attorney should be considered invoked. ... In Mandel, the Federal Court of Appeal refused to allow the applicant to amend his pleadings because 23 years had passed since the filing of the statement of claim preventing the crown from locating its witnesses nor was prejudice considered in the context of subsection 152(9) in that case. ...

Bajwa offered no explanation for these adjustments (this is considered further in the below paragraphs). [22] Mr. ... Hatfield, as well as the working papers that were put in evidence, that s.180 was not considered at the audit or objection stage. ...