Search - considered

—For the purposes of this section and section 60, where a decree, order or judgment of a competent tribunal or a written agreement made at any time in a taxation year provides that an amount paid before that time and in the year or the immediately preceding taxation year is to be considered as having been paid and received pursuant thereto, the following rules apply: (a) the amount shall be deemed to have been paid pursuant thereto; and (b) the person who made the payment shall be deemed to have been separated pursuant to a divorce, judicial separation or written separation agreement from his spouse at the time the payment was made and through the remainder of the year. ... In the circumstances therefore I declare that the amounts paid prior to December 10, 1990, in the taxation years 1990 and 1989 are to be considered as having been paid and received pursuant to an order of the court for maintenance. ...

I have considered the following decisions in reaching my decision: Prowest Fabrications Ltd., and Balzer's Mechanical (1978) Ltd v. ... I might say that I considered the wording of subsection 52(10) and in particular the phrase “a sum equivalent to the amount of any tax imposed by this Act upn the transaction giving rise to the debt assigned”. ... This particular phrase was considered in Canadian Imperial Bank of Commerce but under a different situation. ...

They were therefore properly considered as property situate within the Province. By the same token, however, the remaining five policies cannot be considered as policies to which Section 9 applies. ... In the result, the moneys that became payable under them on the death of the deceased were recoverable only in the country where the insurers have their respective home offices and, that being so, they are not, as I understand the law, capable of properly being considered to constitute property situate within the Province. ...

Chudina said this: In this document "the amount assessed" means "the Aggregate Amount of Assessment" shown below: Date Amount of of of Assessment Taxation Year Assessment December 16, 1986 1983 $73,000.00 December 16, 1986 1984 77,889.00 December 16, 1986 1984 46,116.00 Aggregate Amount of Assessment = $197,005.00 You are hereby advised that it may reasonably be considered that collection of the amount assessed in respect of you would be jeopardized by a delay in the collection thereof, and you are hereby directed to pay forthwith the amount assessed. ... But by section 225.2 which I have quoted earlier, the Minister retained the power "where it may reasonably be considered, collection would be jeopardized" to invoke the process of certification, registration and collection. ... I wish to make it clear that I am not in this judgment making any finding on whether “it may reasonably be considered that collection of an amount assessed... would be jeopardized by a delay....” ...

If one examines the Swedish system, one is struck by the fact that even in so liberal a country the judges are not considered independent in the sense of the common law term. In fact, the judges in Sweden, although independent minded, are considered by many...to be a variety of civil servants without the independent status attending the British, American or Canadian jurist which stems from the separation of powers. ...

Owen’s argument that what might otherwise have been considered privileged documents because of a “solicitor-client” relationship, no longer can be considered as such. ...

In deciding the question of the retrospective effect of Section 10 two authoritiies must be considered. ... There would be no point to inquiry into ths ueston at all if it were not for subsection (6) of Section 10 of our Act because in other respects our legislation in substantially the same as the provisions of the Ontario Child Welfare Act considered in Re Gage. ... The phrase was also considered by the Ontario Court of Appeal in Loyal Trust Co. v. ...

Counsel for the Attorney-General of British Columbia countered by saying that electricity at common law was not considered to be property or goods and that almost all the cases respecting its nature are statutory interpretation ones. ... The nature of electricity was considered by the Illinois Supreme Court in People of State of Illinois v Menagas (1937), 367 III 330, 11 NE 2d 403. The Court had the benefit of the evidence of an electrical engineer and considered many American cases on the subject. ...

In addressing that issue I considered the principles enunciated by Hinkson, J.A. in Concorde International Travel Inc. v. ... Robinson, J. referred to the Act's "draconian legislation”, but since funds were immediately payable he considered he had no alternative but to grant the priority claim. ...

Goult says that the words of McNair J. in Danielson at p. 6519 are particularly apt: The test of “whether it may reasonably be considered’ is susceptible of being reasonably translated into the test of whether the evidence on balance of probability is sufficient to lead to the conclusion that it is more likely than not that collection would be jeopardized by delay. ... On a balance of probabilities, it may reasonably be considered that collection of the amount assessed would be jeopardized by a delay in the collection of the amount. ...