Search - considered

I have carefully considered the argument of Mr. Osler, but I do not think it can prevail. ...

The balance of convenience, which has to be considered when the evidence of a witness may equally be taken in open court or out of court by commission or otherwise, would undoubtedly be favourable to the issue of letters of request; but in the present case, it is not the question of convenience which I have to consider, but the question as to whether or not the issue of a commission or of letters of request on behalf of the appellant to receive her own evidence is permissible under section 64 of the Exchequer Court Act; as I have already said, in view of the wording of the section, I do not think that it is. ...

In 1932 Rice Mills, on the suggestion of its chartered accountant, first considered the matter of forming some selling organization, and in 1933 there was formed the partnership, Rice Sales, which was to market the products of Rice Mills. ...

The decision of the Commissioner of Income Tax in the present ease, which is accepted by the respondent as his statutory decision, makes clear the point of principle which the appellant claims to have been thereby contravened; it is as follows: "‘The honourable the Minister of National Revenue, having duly considered the facts as set forth in the Notice of Appeal and matters thereto relating hereby affirms the said assessment on the ground that while the company was incorporated and commenced operations during the year 1932 there was no actual change in ownership of the assets purchased or taken over from Pioneer Investment Company Limited by Home Service Company Limited (of which the taxpayer is a subsidiary) and set up in the books of the taxpayer at appreciated values; that in the exercise of the statutory discretion, a reasonable amount has been allowed for depreciation and that the assessment is properly levied under the provisions of the Income War Tax Act.’’ ...

Section 2(d) of the Farmers ‘ Creditors Arrangement Act, quoted above, is undoubtedly wide enough to include the municipality within its definition of creditor which includes a secured creditor and I think too, if the liability for payment of taxes is a debt under s. 104, supra, that the municipality must be considered a secured creditor under s. 2(ii) of the Bankruptcy Act. ...

On this point 1 think the words of Lord Dunedin in [1932] 1 D.L.R. at p. 105, A.C. at p. 51 are conclusive: "‘What has got to be considered is whether this is in a true sense of the word alien legislation, and that is what Lord Haldane meant by ‘properly framed legislation.’ ...

Certain defects in the assessments and the tax sale were alleged by the respondents, which need not be considered. ...

"Canadian debtor’’ must, I think, be considered from the point of view of the Canadian Parliament. ...

The reasons given for this procedure by the appellant’s auditor were that it had not gone into active operation or made any sales up to October 14 and had carried on only a limited business for the balance of the year and that he considered it sound accounting practice to apportion the charges for the period from August 27 to October 14 over a fourteen months period, two in 1938 and the remaining twelve in 1939. ...

I have not examined the numerous sections contemplated by 645(1) and 645(2) to ascertain whether any of them are summary conviction matters, but assuming that 645(3) found in Part XII applies to sec. 714 found in Part XV, the limitations of 645(3) must be considered. ...