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Where the distributor was to pay both transfer prices and royalties, they would be considered together to determine the distributor's gross profit margin after payment of the royalty ... The first of these points was whether both the Supply Agreement and the License Agreement should be considered to determine the reasonable transfer price. In the Judge’s opinion, the License Agreement was not to be considered in making the required determination ...

Meaningful two-way dialogue required the Department to provide responses that were responsive, considered and meaningful in response to the concerns Squamish expressed and the information it provided. [64]   The duty of consultation also required the provision of written reasons to show that Squamish’s concerns were considered and how its concerns were taken into account when reaching the final decision. ... Given the complexity and number of competing interests to balance in this case, reasons were necessary to communicate to Squamish that its rights were considered and addressed. ... These criteria were referenced by the Department during the consultation process and were considered in the decision of the Regional Director. ...

BETWEEN:                                           THE ESTATE OF CARL EDWARD MILLER                                                                                                                                                        Appellant                                                                                  and                                             THE ATTORNEY GENERAL OF CANADA                                                                                                                                                    Respondent                                        REASONS FOR JUDGMENT OF THE COURT                                            (Delivered from the Bench at Ottawa, Ontario                                                                on November 13, 2002) SHARLOW J.A. [1]                 Having carefully considered the able submission of counsel for the appellant, we agree with the conclusion of Associate Chief Judge Bowman that the order of the Ontario District Court dated November 7, 1989 did not restrict the power of the executors of the estate of Mr. ...

As I read the decision under attack, the member of the Board refused to grant the extension of time sought by the applicant because, as the evidence did not disclose that it had been impossible for the applicant to serve the notice of objection within the time limit, he considered that he was precluded by subsection 167(2) from exercising the discretion conferred on him by subsection 167(1). ...

(Case p. 82) The pertinent provisions of the legislation have been recited and the legal principles to be applied have been considered at length in a number of recent judgments of this Court: Native Communications Society of B.C. v. ...

I have carefully considered each one and have come to the conclusion that the application cannot succeed. [3]                 One ground merits some elaboration. ...

But I accept entirely the credibility of what has to be considered an independent witness, Mr. ...

From our reading of the judge"s lengthy reasons, and his detailed analysis of the major factors to be considered, we do not think it is conceivable that he would have viewed and resolved the issue that was submitted to him in a way that is inconsistent with the applicable principles. [3]      The appeal shall be dismissed, with costs.      ...

BETWEEN:      A-396-96      DAVID PEARLMAN      Applicant     - and-      HER MAJESTY THE QUEEN      Respondent AND BETWEEN:      A-397-96      ESTHER PEARLMAN      Applicant     - and-      HER MAJESTY THE QUEEN      Respondent      REASONS FOR JUDGMENT      (Delivered orally from the Bench at      Vancouver, B.C. on November 19, 1998) STRAYER, J.A. [1]      These two appeals were heard together on November 19, 1998 in Vancouver. [2]      We have considered carefully the lengthy written and oral submissions of the appellants but are unable to conclude that the learned Tax Court Judge erred in his determination of the issues correctly identified by him as being before that Court. [3]      The issues properly before us on appeal involved essentially findings of fact, and the credibility and admissibility of evidence, and we can see no reviewable error in the determinations made by the Tax Court. [4]      The two appeals will therefore be dismissed with one set of costs to the respondent.                              ...

Maass-Howard’s (the appellant) appeal from an assessment made by the Minister of National Revenue under the Income Tax Act, R.S.C. 1985, c. 1 (5 th Supp.) for the 2009 taxation year, which included in her taxable income the amount of $105,000 withdrawn by the appellant from her registered retirement savings plan. [2]                We are mindful of the appellant’s particular circumstances and have considered her elaborate oral presentation and written submissions with this in mind. ...