Search - considered

Solicitor‑client privilege has evolved from being treated as a mere evidentiary rule to being considered a rule of substance and, now, a principle of fundamental justice. ... Solicitor-Client Privilege [16]                           Given that this appeal turns on the interpretation of a statutory provision purporting to define solicitor-client privilege in a particular manner for the purposes of the ITA  , it will be important to make some preliminary remarks about the nature of this privilege as developed by the courts. [17]                           Solicitor-client privilege has evolved from being treated as a mere evidentiary rule to being considered a rule of substance and, now, a principle of fundamental justice (Foster Wheeler Power Co. v. ... Section 12   (now s. 12.1  ) gave the Privacy Commissioner the authority to compel a person to produce any records the Commissioner considered necessary for the investigation of a complaint “in the same manner and to the same extent as a superior court of record”, and “whether or not [they are] or would be admissible in a court of law”. ...

A version of the treaty in a language other than one of those in which the text was authenticated shall be considered an authentic text only if the treaty so provides or the parties so agree. 3. ... Therefore the Court did not regard the interest paid by the taxpayer as related to the U.S. source income for the purpose of calculating the foreign tax credit and therefore that the taxpayer was not required to take into account the expenses of earning that income. [47]         In essence the decision turned on the fact that the Income Act as it read at that time did not require a separate computation of income from each source. [48]         Subsequent to that decision, the Act was amended to provide, in subsections 139(1 a) and (1 b), that a taxpayer’s income from each source was to be computed on a separate basis and that deductions, to the extent they could reasonably be considered to relate to a particular source, were assumed to have been deducted in computing the income from that source, and that all deductions allowed in computing the income of a taxpayer were “deemed to be applicable either wholly or in part to a particular source or to sources in a particular place”. ... I agree with the intervener Government of the United States' submission that, in ascertaining these goals and intentions, a court may refer to extrinsic materials which form part of the legal context (these include accepted model conventions and official commentaries thereon) without the need first to find an ambiguity before turning to such materials. [66]         The Supreme Court in Crown Forest also went on, at paragraph 55 of that decision, to observe that the 1977 OECD Model “has world-wide recognition as a basic document of reference in the negotiation, application and interpretation of multilateral or bilateral tax conventions” and was “of high persuasive value in terms of defining the parameters” of the tax treaty under consideration in that case. [67]         Also, although Brazil is not an OECD member, the similarities between the language used in Article XXII(3) of the Treaty and that found in paragraph 23B of the 1977 OECD Model is evidence that the 1977 OECD Model was considered in drafting the Treaty. [68]         The relevant portions of Article 23 B of the 1977 OECD Model read, in English and French, as follows: Article 23B CREDIT METHOD 1. ...

" This bulletin indicates that if a public purpose is served and that the supplies are solely for accountability, then it will be considered that there is no consideration. ... When The Agreement is considered as a whole, there can be no other conclusion other than Alix is the owner of the infrastructure. ... This TIB instructs that generally a grant, made in the public interest, will not be considered as consideration for a supply. ...

Johnson were not considered or examined. Only the purpose of the expenses claimed was considered. ... Johnson maintained that, as a result of the reversal of the book entries, he never received the benefit of what was owed to him by 1259066 and that, alternatively, if shareholder benefits are considered to have been received, he should not be taxed on the entire amount but only on 50% as his spouse should be taxed on the other 50% ...

., contends the respondent, unless the Minister has not had regard to all the circumstances of the employment (as required by subparagraph 3(2)(c)(ii) of the Act), has considered irrelevant factors, or has acted in contravention of some principle of law, the court may not interfere. ... However, share control (or absence of it) is not necessarily conclusive; it is only a factor to be considered in determining the question of arm's length (Robson Leather Co. v. ... The criteria enunciated in IT-419 have also been the criteria consistently considered by the courts. ...

The only item that was not considered in the calculation of the NHR by the Appellant was the Land Value allocated to each Unit depending on its size. [4]            The Minister assessed the Appellant on the basis that the total consideration to be used in computing the rebate should include only those amounts payable by the purchaser to the Appellant for the supply of the building less the costs of servicing, which the Minister re-allocated and regarded as rent for the supply of leased land. [5]            The Appellant relied on two witnesses: Alfred Artinger, a professional engineer who was engaged by the Appellant as manager of land development, and Ronald James Moore, a chartered accountant who acted as chief financial officer for the Appellant. ... Counsel argued that the Minister simply considered what the value was, whether it was reasonable and how it should be allocated, based on the appraisals of Mr. ... More specifically it states that these improvements are to be considered fixtures to and upon the land. ...

Since leads were handed out following the Friday meeting, Burbank considered attendance to be mandatory. ... Burbank stated he always considered policyholders to be the clients of American and- once an application had been approved- all subsequent administration relating to the policy was undertaken by the appellant. ... He considered attendance at the Friday sales meetings to have been mandatory but was not present for at least two of them although he provided an excuse on each occasion for his absence. ...

Interest is considered as being rent on money. [40]          What of the penalties assessed under subsection 163(2) of the Act? ... [44]          To date, this Court has not in actual fact considered the question whether subsection 163(2) must be interpreted as providing for a maximum penalty. ... One must also take into account the rules of statutory construction, which require, in particular, that the purpose of a provision be considered and that penal-type statutes be interpreted narrowly. [52]          It must be observed that paragraphs 163(2)(c) and (c.1) of the Act are provisions much more penal than regulatory in nature by virtue of their requirement of wrongful intent or gross negligence and that the purpose of those provisions is to punish. ...

It is against this background that their respective provisions must be considered. ... These documents are considered below.   [25]          First, in a director’s resolution dated December 20, 1994 [17] (approximately a year before the marriage breakdown), Canril Investments authorized the pledging of an Alex Colville painting, part of the collection that would later be known as the Artwork, to the Canada Revenue Agency to secure the Appellant’s outstanding tax debt. ... Considered in light of Fasken Estate, the evidence does not support the conclusion that the Minutes of Settlement divested Canril Investments of its interest in the Artwork or caused it to pass to the Appellant’s Former Spouse. ...

"     De facto director   [58]          Even if a person has tendered a statutory resignation in proper form, the fact that the person continues to act as a director prevents him from availing himself of subsection 323(5) because he can be considered a de facto director in such a case. ... As the name suggests, a de facto director will be considered a director where,   in effect, he usurps the position by engaging in acts that are normally reserved for directors, such as participating in meetings of the board of directors, signing resolutions of the board, making or taking part in management or disposition decisions, giving instructions on behalf of the company, holding himself out to third parties as a director, etc....  ...   A director who resigns, but in fact continues to act, and hold himself out to third parties, as a director of the company, risks being considered a de facto director despite that resignation, and, as such, remaining subject to the responsibilities that the law imposes on directors.   ...