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FCA

Canada v. 158377 Canada Inc., docket ITA-4127-95

The Queen [1986] 2 C.T.C. 227, Rouleau J. writes, at paragraph 34 (page 18) of his reasons: The contractual issue therefore, cannot be considered to be in some way incidental to the Court's jurisdiction nor is it merely a phase of compulsory execution. ...
FCA

Canada v. Glengarry Bingo Assn., docket A-502-95

If paid to the association, these funds are considered pre-paid expenses, and remain gaming revenues liable to specific accounting, and any surplus remaining after payment of allowable expenses shall be reimbursed to association Members on an equitable basis, on a frequency determined by association membership.                                        ...
TCC

Prospera Credit Union v. The King, 2023 TCC 65

(a) to (i), the time and effort expended by the intermediary, the reliance of either or both the supplier and the recipient on the intermediary in the course of a supply of a financial service, the intention of the intermediary and, where applicable, the normal activities of an intermediary in a given industry, must be considered (including whether the intermediary is engaged in a financial services business). ...
TCC

267 O'Connor Limited v. The King, 2024 TCC 161 (Informal Procedure)

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

Ayoub v. The King, 2025 TCC 48

These circumstances must be taken into account, but must be considered against an objective “reasonably prudent person” standard. b) The assessment of the director’s conduct, for the purposes of this objective standard, begins when it becomes apparent to the director, acting reasonably and with due care, diligence and skill, that the corporation is entering a period of financial difficulties. c) In circumstances where a corporation is facing financial difficulties, it may be tempting to divert these Crown remittances in order to pay other creditors and thus ensure the continuity of the operations of the corporation. ...
FCTD

Weterings v. Canada (Attorney General), 2025 FC 1066

Turley” Judge   FEDERAL COURT SOLICITORS OF RECORD DOCKET: 25-T-57   STYLE OF CAUSE: MICHAEL WETERINGS v THE ATTORNEY GENERAL OF CANADA   MOTION IN WRITING CONSIDERED AT OTTAWA, ONTARIO, PURSUANT TO RULE 369 OF THE FEDERAL COURTS RULES, SOR/98-106   judgment and reasons: TURLEY J.   ...
SCC

References re Greenhouse Gas Pollution Pricing Act, 2021 SCC 11, [2021] 1 SCR 175

In that case, the issue was the constitutionality of a substantially similar successor to the temperance statute that had been considered in Russell. ... If so, the charge should be considered regulatory (Westbank, at para. 32; Exported Natural Gas, at p. 1070). ... But the majority adds additional elements that were previously considered irrelevant to the national concern analysis. ...
SCC

R. v. Rafilovich, 2019 SCC 51, [2019] 3 SCR 838

Rowbotham (1988), 41 C.C.C. (3d) 1; considered: R. v. Lavigne, 2006 SCC 10, [2006] 1 S.C.R. 392; referred to: R. v. ... One of these objectives is that offenders cannot profit from their criminal conduct, and the Court of Appeal considered Mr.  ... Lavigne’s inability to pay a fine to be a factor considered by the sentencing judge when deciding whether to impose a fine instead of forfeiture. ...
SCC

Husky Oil Operations Ltd. v. Minister of National Revenue, [1995] 3 SCR 453

(dissenting): Sections 133(1) and (3) of The Workers' Compensation Act, 1979, are severable and should be considered separately. ... Considered: Deputy Minister of Revenue v. Rainville, [1980] 1 S.C.R. 35; Deloitte Haskins and Sells Ltd. v. ... Thus, allowing set-off in bankruptcy has been considered as unfairly limiting the class of relevant interests. ...
SCC

Slattery (Trustee of) v. Slattery, 93 DTC 5443, [1993] 3 SCR 430, [1993] 2 CTC 243

Considered:  Glover v. Minister of National Revenue, [1981] 2 S.C.R. 561, aff'g (1980), 29 O.R. (2d) 392; referred to:  Canadian Pacific Tobacco Co. v. ... The phrase "in respect of" was considered by this Court in Nowegijick v. ...

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