Search - considered

If the pre-Union Newfoundland statutes are to be considered as continuing in force after the proclamation of the Dominion statutes, on the theory that the Newfoundland acts are special legislation and, therefore, constitute an exemption from the terms of the general Acts, section 49 of the 1949 Act, already quoted, is effective to abolish the position obtaining under the special legislation. ... The respective jurisdictions of the Dominion and the province in respect to pre-Confederation legislation was considered by the Privy Council in A. ...

Although Cattanach J. expressed the caution that his words did not constitute an “exact” definition, the extent to which his words have been adopted in the jurisprudence without change over some thirty years suggests that his approach, although not necessarily exhaustive, is now considered to be the working definition. [38] [42] In the same decision, Justice Rothstein went on to observe that: [17] In applying the Henderson definition of fair market value, the first step is to accurately identify the asset whose fair market value is to be ascertained. ... While these incentives appear to be an extension of the existing rules for charitable giving, they must be considered independently of the tax programs which support charitable giving. ...

Indeed, it could be said that in adopting the exception that the Respondent seeks to rely on in this motion, these cases considered that the public interest in having full access to material in order to have a full and fair trial outweighed the public interest in promoting settlement, particularly when there would be no prejudice to the party relying on the privilege since the communications could not be used against them for the same conduct that was the subject of the settlement. ... It says tax motivation does not need to be singled out as something that needs to be specifically pleaded, since tax motivation is just one of many reasons why CIBC’s deduction could be offside with either paragraph 18(1)(a) or s. 9. [263]    The Respondent also points to McKesson Canada Corporation v The Queen, [125] which said that tax motivation may be part of the factual context that needs to be considered for paragraphs 247(2)(a) and (c) of the Act, both of which are still in play in the tax appeals. [126] [264]    In my view, the questions on allocation are generally relevant for the reasons the Respondent proposes. ... McKesson Canada Corporation noted that tax motivation may be part of the factual context that needs to be considered for these subsections, and given the low relevancy threshold associated with discovery, I find that these questions are generally proper and should not be broadly deemed to be irrelevant. ...

In determining the projected service bureau fees, Sean O’Dea considered the anticipated sales in Florida and Georgia. ...

However, the supplementary notes are not considered an element of the financial statements: see the CICA Handbook – Accounting, Section 1000, Financial Statement Concepts, Appeal Book, Volume 2, at page 425. ...

As we will see, a foreign currency loan is not the only type of debt repayment tied to commodity prices considered under s. 20(1)(f).  ...

Would you indicate to the Court, please, Sir, what guidelines or what criteria were given to the auditors or assessors to determine what was considered nominal dividends, Sir? ...

Fisher stated at page 17 (D.T.C. 193): For the purposes of the Income Tax Act, therefore, a bad debt may be designated as the whole or a portion of a debt which the creditor, after having personally considered the relevant factors mentioned above in so far as they are applicable to each particular debt, honestly and reasonably determines to be uncollectable at the end of the fiscal year when the determination is required to be made, notwithstanding that subsequent events may transpire under which the debt, or any portion of it, may in fact be collected. ...

If there is some evidence of an event that will probably occur in the future that would suggest that the debt is collectible on the happening of the event, the future event should be considered. ...

They cannot succeed in that purpose unless they are considered to be mandatory requirements and strictly enforced. ...