Search - considered

Canada, [2000] G.S.T.C. 1, the meaning of "substantial" or "substantially all" was considered. ... I think we should bear in mind Viscount Simon's admonition about the use of percentages. [29]     The term has been considered in other cases, notably Australian. ... Co., 41 Del.Ch. 509, in which the Court held that 75% of a corporation's assets constituted "substantially all" of its assets. [33]     There are many cases in this Court that have considered the meaning of "all or substantially all". ...

The same principles of allocation of losses, tax credits and income were also applied in 1991 and 1992 [1]. [26]     Appellants' counsel's primary submission was that the answer to the question of whether a tax shelter existed depends on the interpretation of opening lines of the definition of "tax shelter" in subsection 237.1(1):... property in respect of which it may reasonably be considered having regard to statements or representations made or proposed to be made in connection with the property... Bien pour lequel il est raisonnable de considérer, à la lumière de déclarations ou annonces faites ou envisagées en rapport avec ce bien... [27]     Counsel for the appellant observed that the definition of "tax shelter" uses the words "reasonably considered" and posited that it was not necessarily reasonable to expect that the partners would enjoy tax benefits in the nature of a tax shelter on the facts at bar. ... In the French language as well as the English language of this provision, " déclarations " and " annonces " may be contemplated or considered, even if not made. [42]     The determination of whether a tax shelter arrangement exists for the purpose of subsection 237.1(1) is ultimately made on a reasonable basis. ...

TDS was originally a division of Livingston Industries Limited ("Livingston"), Livingston and later TDS from 1973 until the relevant taxation years was considered by Revenue Canada as being entitled to the M & PP deduction. ... The application of the VCI process is in fact an addition to the part and that application is essential to prevent corrosion. [8]      Counsel then goes on to refer to what might be considered the leading case, namely Federal Farms Limited v. ... Smith case which held that packaging alone is not to be considered as "processing". [16]     Counsel refers to other authorities which held that transportation in itself is not "processing". [17]     Counsel summarizes its position as follows:... ...

On January 30, 1969, having apparently considered the draft after amendment to reflect Mr Pinder’s instructions, McNeill’s solicitor wrote the defendant’s solicitor. ... Mr Pinder testified that he considered the South Albert lease to be a favourable one, from the tenant's point of view, in the market at the time. ... Mr Hamilton considered only shopping centre outlets in comparing Broad Street to other drugstores. ...

It was necessary to apply for a zoning change from light industrial to commercial and Galt imposed some conditions which he considered too onerous. ... Reference was also made in the same judgment to the statement of Rowlatt, J at an earlier stage in the proceedings when in referring it back to the Commissioners he said: I do not indicate which way it ought to be, but I commend the Commissioners to consider what took place in the nature of organizing the speculation, maturing the property, and disposing of the property, and when they have considered all that, to say whether they think it was an adventure in the nature of trade or not. ... It is what he did that must be considered and his declaration that he did not intend to make a profit may be overborne by other considerations of a business or trading nature motivating the transaction. ...

A new provision, taking up a judge's opinion in an old case and the Vienna Convention solution (article 3), sets as the distinguishing criterion the relative value of the work and the materials: such contracts are now a priori considered contracts of enterprise; they involve a sale when the work is "merely accessory" to the value of the materials. ...   (2) This Convention does not apply to contracts in which the preponderant part of the obligations of the party who furnishes the goods consists in the supply of labour or other services. [22]   [74]          Paragraph 1 of article 3 indicates that a contract for the supply of goods to be manufactured is to be considered a sale unless the client supplies a substantial part of the materials. ... A contract for the supply of goods to be manufactured or produced is considered to be a sale unless the party who orders the goods undertakes to supply a substantial part of the materials necessary for their manufacture or production. ...

Considered one of the pre-eminent figures of modern sculpture in Quebec, Archambault exhibited widely, both in Canada and Europe, and received numerous awards throughout his long career. 35.     ... Louis Archambault created a body of ceramic work during the late 1940s and the 1950s and considered it separate from his sculpture. ... I have also considered the price paid at auction in December 1999, the particular limited market for such ceramics, the quality of the work as well as the artist reputation. 52.     ...

  [33]          In Cranswick, the Federal Court of Appeal considered seven factors that were all relevant although none conclusive. ... There is no doubt that, having considered and balanced the Cranswick factors, Morguard did not receive a non‑taxable windfall ...   [38]          It is sufficient in my mind to set out the proper legal test for identifying or distinguishing capital and income receipts, and to have regard to those cases which have considered essentially similar payments. ...

So too, where investment income is at issue, it must be viewed in relation to its connection to the Reserve, its benefit to the traditional Native way of life, the potential danger to the erosion of Native property and the extent to which it may be considered as being derived from economic mainstream activity. ... the extent to which the investment income may be considered as being derived from mainstream economic activity ... However, these are factors of lesser importance in determining the situs of investment income, in which case emphasis is mainly on the connection between the investment and the reserve and the extent to which the income can be considered as being derived from mainstream activities. ...

The remaining three acres fronting on The Queensway were considered to be a good commercial location. ... McKnight indicated that prior to 1976, the plaintiff considered several concepts for development of the property. ... There was no evidence as to the names of the architects or others involved in the concepts considered before 1976. ...