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TCC

Hewlett Packard (Canada) Ltd. v. The Queen, 2003 TCC 386

The issue of having liability coverage while owner of up to 1,500 vehicles for even a short period was apparently not considered, at least to the knowledge of Mr. ... As to liability for damage to old fleet vehicles while owned by HP but not in its possession, the issue once again, was apparently not considered by HP. ... Ultimately the case confirms that it is open for a court to rely on credibly asserted intentions on the question of when property passes. ·         In Wardean Drilling the Court accepted that the Alberta Sale of Goods Act applied to determine when property passed for the purposes of the Act. ·         In Victory Hotels the definition in the Act of "disposition of property" is considered. ...
FCTD

Benoit v. Canada, 2002 FCT 243

We shall meet you again to-morrow, after you have considered our offer, say about two o'clock, or later if you wish. ... Mustus, whether or not the TARR project met Dr. von Gernet's standards, it must be considered on its own merit. ... We would not wish to set out an exhaustive list of the factors to be considered in the assessment of justification. ...
SCC

R. v. Hape, 2007 SCC 26, [2007] 2 SCR 292

Cook, [1998] 2 S.C.R. 597; considered:   R. v. Harrer, [1995] 3 S.C.R. 562; R. v. ... Considered:   R. v. Cook, [1998] 2 S.C.R. 597; referred to:   R. v. Terry, [1996] 2 S.C.R. 207; Schreiber v. ... No. 3714 (QL)).   16                                The application judge considered three decisions of this Court on the extraterritorial application of the Charter  : R. v. ...
SCC

Desgagnés Transport Inc. v. Wärtsilä Canada Inc., 2019 SCC 58, [2019] 4 SCR 228

Alberta, 2007 SCC 22, [2007] 2 S.C.R. 3; considered: ITO — International Terminal Operators Ltd. v. ... The Ship “Capricorn”, [1980] 1 S.C.R. 553; considered: 9171‑7702 Quebec Inc. v. ... Admiralty law was considered to be separate from the ordinary municipal laws of the country (E. ...
TCC

Pilon v. The Queen, docket 1999-1227-IT-I (Informal Procedure)

" [7] The following cases were cited to me and have been considered by me: Chabros v. ... As opposed to the agreements in the cases cited to me by counsel, which in a sense were nothing more than acknowledgements of prior payments or confirmations or receipts, the agreement at hand creates an actual obligation or at the very least ratifies an existing obligation and if the payments made throughout 1996 were not to be considered to be paid thereunder the question arises under what other provision they could be considered to have been paid. Conclusion [17] Clearly, in my view, the agreement makes provision for the amounts paid in 1996 to be considered to have been paid under its terms. ...
FCTD

Newland v. Canada (Citizenship and Immigration), 2019 FC 1418

Newland idea was endorsed by the Police, he was encouraged to seek asylum overseas, to this end, the police considered Mr.  ... This is not to say that a statement from a foreign state must use the particular words “adequate protection” to be considered an admission. ... Newland points to a statement that the Jamaica Constabulary Force is considered to be underpaid, poorly trained and understaffed. ...
FCA

Canada v. Gifford, 2002 FCA 301

Tax J. 133, and by Joseph Frankovic's article, "Why Interest Should be Considered a Current Expense" (2002), 49 Can. ... Rather, it is more usually a current expense, although the purpose of the borrowing during the relevant period must always be considered. ... He concluded that, because interest could be considered either a capital expenditure or a current expense, depending on the use of the funds, paragraph 8(1)(j) was needed to expressly permit the deduction of interest when the borrowing was for a motor vehicle or aircraft which were considered to be capital expenditures. ...
FCTD

Evangelou v. Canada (Citizenship and Immigration), 2019 FC 1415

If the Officer considered that there were sufficient grounds, the file would be transferred to a Director, Assistant Director or Senior Decision Maker at the Case Management Branch [CMB]. ... The best interests of his children have been fully considered. Any risk to him on removal from Canada can be considered on a future PRRA. [16] Accordingly, I find that the Officer reasonably concluded that it was unnecessary to carry out a balancing of all the relevant factors given that the applicant was entitled to remain in Canada for at least three years. [17]   I find Cardenas to be distinguishable, because of the certainty of the three-year TRP and that the children’s BIOC had been considered in that matter, where this is not the situation herein. ... Annis” Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: IMM-2027-18 STYLE OF CAUSE: EVANGELOU v MINISTER OF CITIZENSHIP AND IMMIGRATION MOTION IN WRITING CONSIDERED AT [CITY], [PROVINCE] PURSUANT TO RULE 369 OF THE FEDERAL COURTS RULES. ...
FCA

Canada v. CCLC Technologies Inc., docket A-801-95

The second question to be considered is whether for the purposes of subparagraph 12(1)(x)(viii) these payments should be regarded as having been made in acquisition of an interest in property. It will be noted that this subparagraph includes as income any payment which " may not reasonably be considered to be made in respect of the acquisition" of the taxpayer's property. ... In these circumstances its contribution if anything became of the nature of a grant, subsidy, or forgivable loan and cannot reasonably be considered a payment for the purpose of acquisition of property.      ...
TCC

Papiers Cascades Cabano Inc. c. La Reine, 2006 DTC 2305, 2005 TCC 396

As mentioned in paragraph 44 of the Agreement, some expenditures relating to certain property were not considered qualified for ITC purposes. ... If the ITC is claimed, it becomes an amount that has been considered in the assessment for the taxation year. ... These are not elements that were considered in the assessment for a given year. [23]     Case law to which counsel for the Respondent referred relates to amounts that have not been assessed. ...

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