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FCTD

Hennessey v. Canada, 2014 DTC 5065 [at at 6901], 2014 FC 286

Hennessey nor Eastern Health “can be considered the deemed employer” (Exhibit P-5).    ... Hennessey could be considered to be the employer of home care workers.  ... Hennessey took the Eastern Health funding and allocated it to those arrears accounts that he considered to be the most pressing.  ...
SCC

Mcclurg v. Canada, 91 DTC 5001, [1990] 3 SCR 1020

The entitlement to be considered for a dividend is more properly characterized in terms of a "right".  ... Rather, it is the entitlement to be considered for a dividend which is more properly characterized in those terms.  ... That cannot legitimately be considered as within the parameters of the legislative intent of s. 56(2).  ...
SCC

Society of Composers, Authors and Music Publishers of Canada v. Canadian Assn. of Internet Providers, [2004] 2 SCR 427, 2004 SCC 45

C-42  , it made it clear that Internet intermediaries, as such, are not to be considered parties to the infringing communication.  ... It is with an eye to this broader context that the relatively precise questions raised by the Copyright Board must be considered.   ... Although Canada has not ratified the treaty, this does not mean that it should not be considered as an aid in interpreting the Act.  ...
TCC

594710 British Columbia Ltd. v. The Queen, 2016 TCC 288, rev'd 2018 FCA 166

Looking at subsection 103(1), the Minister is permitted to do this where “the principal reason for the agreement may reasonably be considered to be the reduction or postponement of the tax that might otherwise have been or become payable under this Act ”. ... I conclude that the redemption price of the shares in question represents their fair market value when considered en bloc with the control exercised by the Appellant over Partnerco. [52] (iii) Purchase of Partnerco and the Nuinsco Loan [136]    The purchase by Nuinsco of the common shares and the preference shares issued in the Second Stock Dividend is, in my view, an indirect transfer of property from Partnerco to the Appellant, when considered in conjunction with the steps leading to and including the Nuinsco Loan. [137]    HLP loaned an amount in question to Nuinsco that would have been otherwise able to be distributed to Partnerco and its fellow partners. ... I have not considered the issue of the timing of the income arising out of the exercise of the Put Agreement, given my conclusions above. ...
TCC

Petro-Canada v. The Queen, docket 97-3567(IT)G

There was no evidence to suggest that the directors of the JEC considered what data would make up the purchased blocks. ... He considered it sufficiently comparable to the data he was evaluating to provide a valid check upon his estimates of value. ... The price was $160,000 plus a 50% interest in future revenue from sales of copies, which Coparex considered to be worth $75,000. ...
SCC

Forbes v. The Attorney General of Manitoba / Worthington v. The Attorney General of Manitoba, [1936] SCR 40

Moreover, the Privy Council considered that the Dominion Income Tax Acts were not discriminating statutes. ... In other words, is he, as far as his wages are concerned, to be considered as a free agent who can refuse to work? ... This, under our system, has always been considered as a matter of policy in the interest of the public weal. ...
SCC

R. v. Poulin, 2019 SCC 47, [2019] 3 SCR 566

Based on the nature and purposes of this particular constitutional right, which punishments are to be considered when determining the “lesser” one to which the accused is entitled? ... The first would fall within the rationale of confining the court to a range currently considered appropriate for the offence; the latter would not. ... All things considered, the time of commission of the offence and the time of sentencing will in most cases not be as far apart as in historical sexual assault cases. ...
FCTD

Wasylynuk v. Canada (Royal Mounted Police), 2020 FC 962

However, because the matter would be considered fresh, she declined to make decisions on other issues, including whether to change Cpl. ... On its merits, I may have considered the argument raised by the applicant, if it were necessary to do so. ... This present circumstances do not involve this kind of issue or evidence. [181]   Having considered all of Cpl. ...
BCCA decision

Minister of Finance of British Columbia v. Estate of Percival, Archibald, Woodward, [1971] CTC 341

These authorities were cited on the subject of whether the determination in question should be considered “voidable” or ‘‘void’’ or ‘‘a nullity’’. ... The language used must then be considered to see whether any such object had been fairly and clearly carried out. ... On the question of discretion I have considered the two cases which follow. ...
TCC

Yao v. The King, 2024 TCC 19 (Informal Procedure)

The FCA specifically considered subparagraph 122.6 (e) (ii) of the ITA, the same statutory provision raised in this appeal. ... The Appellants must be considered in their unique, distinct circumstances. [144] [180] The Respondent relies on Toussaint, Irshad [145], and Li [146] for the proposition that immigration status is not an analogous ground. ... This is not a free-standing ground that must be considered when determining whether s. 122.6 is constitutional. ...

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