Search - considered

The appellant repeats the same argument before us, namely, that classification according to recognized trade sizes is incorrect and that the Board and the Exchequer Court should have considered whether the imported shovel entered into competition with domestic production; that they should have found that the two and a half cubic yard size was competitive in some respects with the two cubic yard size, and that if it was competitive with something made in Canada, it could not be described as being of a class or kind not made in Canada. ... Before the Tariff Board it was remarked that the purpose of these items in juxtaposition was doubtful, to which I can only reply that if there is any other purpose apart from revenue than protection, it has not been mentioned nor am I able to imagine it; any benefit in a lower duty to the Canadian consumer disappears when a similar Canadian machine is available; and a dumping duty would be absurd if only prices to the consumer were being considered. ...

Superintendent of Income Tax, [1942] S.C.R. 435, considered; Provincial Treasurer of Alberta v. ... Issue was taken by counsel for the appellants with Seaton J.A.’s assertion that “it is impossible to say that there is in this Act one charging section”, but I take that to mean in the light of other parts of his reasons, that the charging provisions of s. 3 had to be considered in association with other provisions of the Act which defined various terms used in s. 3. ...

It must also be considered that the power of issuing a definition is to be exercised in good faith and it would be usurpation of power for the Minister to suppress the exemption by issuing no definition. ... The specific exemption allowed to the New Brunswick Electric Power Commission cannot create an inference to restrict the scope of other exemptions seeing that it reads: (ff) goods purchased by the New Brunswick Electric Power Commission for direct use in producing electricity; I might add that transformers are considered exempt from sales tax under the federal exemption previously mentioned. ...

He considered that the immovable encumbered by the trust deed is, within the meaning of s. 47 of the Act, "property of the bankrupt" which vests in the trustee in bankruptcy. ... As all the proceedings and the court sale took place outside the bankruptcy, the Court of Appeal considered that only the rules of provincial law are relevant. ...

Respondent, the Minister of National Revenue, considered the drivers of these vehicles to be subject to the Unemployment Insurance Act and assessed appellant for a total of $49,476.92 in premiums for these drivers. ... Even if one accepts, as I am prepared to do, appellant’s contention to the effect that the jurisdiction of Parliament under s. 91(2A) of the Constitution, considered apart from other powers of Parliament, must be qualified by an insurance aspect, it does not at all follow, in my view, that self-employed persons can never incur any insurable risk of unemployment or that in enacting s. 26(1)(d) of the Act of 1955 and s. 4(1)(c) of the Act of 1971, Parliament has deviated from the insurance approach. ...

From these two provisions it can be seen that Parliament considered how bankers' acceptances should be treated for purposes of Part I.3 of the Income Tax Act and determined that, for the years under appeal in this case, the indebtedness represented by a banker's acceptance must be included in the taxable capital of the drawer or issuer. ... Thus, for purposes of the legislation under consideration in Air Canada, the indebtedness represented by the bank paper was considered to be more like loans or advances to the bank than cash on deposit with the bank. ...

But he allowed the allowance claimed for the ski trails, which he considered to be Class 17 property under the Schedule. ... Davidson, 7 she submitted that the ejusdem generis rule was inapplicable in this case since one of the preconditions to its application was lacking, namely, that the terms in the enumeration had no significant characteristic in common that would allow them to be considered specific examples of a class of things. [27]      With respect, I think this criticism is unmerited and that, in any event, even if it was merited, it would alter nothing in the result. [28]      In Class 17(c), Parliament identifies a class of things " surface constructions " of which the road, sidewalk, airplane runway, parking area and storage area are specific examples, and to which another similar example may be added. ...

The appellants considered that they had thereby transferred shares to their child and, relying on the provisions of s.73(5) of the Act, they claimed in their tax return a capital gains exemption worth $50,000 each. ... Sylvio Normand and Jack Gosselin noted in a remarkably well documented article, "La fiducie du Code civil: un sujet d'affrontement dans la communauté juridique québécoise", 9 Tucker does not represent [TRANSLATION] "an all-encompassing view of trusts", as they considered that the Court had merely disposed of the case before it. ...

Though the tenant inducement might well be considered reasonable within the meaning of section 67 of the Act, the reality is that the two partners have done no more than move a sum of money from one pocket to the other in the hope that they would reap the benefit of certain tax advantages. ... Thus, I am of the opinion that the agreement to pay the tenant inducement payment of $1.2 million was of no legal consequence and that it cannot be considered an outlay or expense made for the purpose of gaining or producing income within the meaning of paragraph 18(1)(a) of the Act. [20]       Hindsight reveals that the tax strategy pursued by the taxpayers was doomed to failure once the decision was made to acquire and develop the lands through an agent and bare trustee rather than the conventional " holding " corporation. ...

Though the tenant inducement might well be considered reasonable within the meaning of section 67 of the Act, the reality is that the two partners have done no more than move a sum of money from one pocket to the other in the hope that they would reap the benefit of certain tax advantages. ... Thus, I am of the opinion that the agreement to pay the tenant inducement payment of $1.2 million was of no legal consequence and that it cannot be considered an outlay or expense made for the purpose of gaining or producing income within the meaning of paragraph 18(1)(a) of the Act. [20]       Hindsight reveals that the tax strategy pursued by the taxpayers was doomed to failure once the decision was made to acquire and develop the lands through an agent and bare trustee rather than the conventional " holding " corporation. ...