Search - considered

There will also be a recommendation on the warrant of committal that you be considered for electronic monitoring. ...

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.... ...

For the purpose of carrying into effect the provisions of this Act according to their true intent or of supplying any deficiencies therein, the Lieutenant-Governor in Council may make such regulations not inconsistent with the spirit of this Act that may be considered necessary or justified, and, without limiting the generality of the foregoing, may make regulations... and then follows a series of provisos of a more or less housekeeping nature. ...

In hearing the case on appeal, de novo, he must necessarily have considered the charge, as laid, and imposed a penalty accordingly, for the two specific days, in which Meehan was in default. ...

Before either warrant was obtained, what other means of investigation were considered? ... With respect, the issues to be considered in addressing the above concerns hardly parallel those facing Mr. ...

Professor Laskin’s views expressed in 1960 should not be regarded as altogether considered. ... But if the tax is considered a tax on property the Attorney-General is no better off. ...

Indeed, Mr Hart explained that the only reason for segregating this amount and showing it as a separate item as “Accounts payable—Affiliated companies” instead of including it in the total of “Accounts payable—Trade” is that it is considered desirable in financial reporting for a company of this nature to show precisely the amount of accounts payable which is owing to affiliated companies; otherwise the amount would have been included in the total of trade accounts payable, which they are. ... The provision of the Ontario Act in question in both those cases, with the omission of words not relevant to the point being considered here, is as follows: The paid-up capital of a corporation for a fiscal year is its paid-up capital as it stood at the close of the fiscal year and includes... all sums or Credits advanced or loaned to the corporation by any other corporation, excluding a bank,.... ... These have been considered and stated in a number of authorities. In Pretty v Solly (1859), 26 Beav 606 (53 ER 1032) it is thus stated at page 610: The general rules which are applicable to particular and general enactments in statutes are very clear, the only difficulty is in their application. ...

MacKinnon, J. considered the status of a certificate holder under the old subsection 223(2) and stated, at page 44; Subsection 223(2) of the Income Tax Act provides: (2) On production to the Federal Court of Canada, a certificate made under this section shall be registered in the Court and when registered has the same force and effect, and all proceedings may be taken thereon, as if the certificate were a judgment obtained in the said Court for a debt of the amount specified in the certificate plus interest to the day of payment as provided for in this Act. ... I have not considered fully how that could have been done because the Crown did not adopt that course. ... I have considered staying execution and allowing the respondent to make monthly instalments, however, in circumstances that presently exist, I am not prepared to make such an order. ...

“J L GOURLAY” Director, Special Investigations Division After having considered the application made by the Director of Special Investigations based on the affidavit of Vernon Robert Milley. ... The evidence shows that the Minister himself never considered whether there were “reasonable and probable grounds” to believe that the plaintiffs had violated the Act at the time the seizure was made. ... It is apparent there is a wide variety of persons both within and without the Department of National Revenue who could potentially be considered “officers” according to paragraph 221 (1)(f). ...

For example: (a) the name of a client is not protected because it is not normally communicated in confidence and therefore has been held not to be privileged except in special circumstances; (b) evidence as to what monies a solicitor holds, or has received, or has paid on behalf of a client is not privileged because the handling of a client’s funds is considered to be an act, not a communication; (c) similarly, even where a document itself may be privileged, the facts contained in the document are not privileged because they are facts not communications and must, therefore, be revealed if properly compelled by law. ... While there are some decisions of Canadian courts which would suggest that it is not for the court to determine whether documents are relevant or not, I am satisfied that the question of relevancy must be considered in deciding whether the documents should be produced pursuant to the search warrants served. ...