Search - considered

., the trial judge, considered the effect of the various decisions, and said at p. 526n: “These decisions establish that the courts of our country will not enforce the revenue claims of a foreign country in a suit brought for the purpose by a foreign public authority or the representative of such an authority, and that, even if a judgment for a foreign penalty or debt be obtained in the country 1 in which it is incurred, it is not possible successfully to sue in this country on such judgment. ... And at p. 527n said: “Those cases on penalties would seem to establish that it is: not the form of the action or the nature of the plaintiff that- must be considered, but the substance of the right sought to be enforced; and that if the enforcement of such right would even indirectly involve the execution of the penal law of another State, then the claim must be refused. 1 cannot see why the same rule should not prevail where it appears that the enforcement of the right claimed would indirectly involve the execution of the revenue law of another State, and serve a revenue demand.” ...

Items (III) and (IV) The respondent, on page 3 of his summary of argument, submits both these items can be considered together, an opinion in which I readily concur. ... At this conference, Ruzesky wished the land grants to his children to be considered payments for farming operations carried on by both of them, an interpretation strenuously opposed by Mrs. ...

In 1951, and again in 1954, this appellant made two transactions which he looks upon as capital investments, whilst, on the other hand, the respondent would have them considered as dealings in real estate, constituting income from a business within the meaning attributed to that word in the Income Tax Act. ... Corroborating this statement, Miss Brooks (now Mrs. de Angelis) went on to say that: We (her firm) earnestly considered going along with the project of building a small hotel with the financial assistance of Mr. ...

., or whether he did not mention it because he considered it to apply only to a criminal proceeding, I do not know, but Spence, J., at page 215, quoting from Duncan et al. v. ... Of course, I do not mean by this that I have not considered their effect in the decision which I have come to. ...

They evidently considered that a repair can be a replacement and that the portion of the wall replaced was merely a subsidiary portion of the building. ... For the above reasons I find that the respondent, in computing its income for 1955, was entitled to deduct the sum of $11,675.95 and that the Income Tax Appeal Board was correct in deciding that the expenditure should be considered to fall within the exception contained in Section 12(1) (a) and be held not to come within the provision of Section 12(1) (b). ...

Of the various powers contained in paragraph 6, the only one which need be considered is that exercisable in favour of the deceased. ... There is nothing to require that her judgment be anything but arbitrary, or that the interests or wishes of anyone else be considered. ...

On the argument before me counsel for the Minister submitted that the statutory provisions to be considered in determining the issue in the present case were Sections 53, 54 and 55 of The Income Tax Act, Statutes of Canada 1948, as amended, fre- quently, and conveniently but erroneously, referred to as The 1948 Income Tax Act. ... Consequently, the relevant statutory provisions to be considered are Sections 58, 59 and 60 of the Income Tax Act, R.S.C. 1952, Chapter 148. ...

These answers were read to the witness during his cross- examination at trial and he agreed ‘‘that his replies then were and still are true’’, with the comment that he considered those $50,017.16 ‘‘as capital payments and therefore exempted from income tax and from mention in his annual income returns’’. ... R-1, should not be considered. The respondent contended in Court, and renews these objections in his written memorandums, that appellant was estopped from re-assessing the income for the material years by Section 46(4) (b) of the Income Tax Act, restricting to ‘‘... 4 years from the day of an original assessment in any other case’’ (when no misrepresentation or fraud is alleged) the Minister’s power to do so. ...

Colquhoun, [1926] A.C. 1 at 4, the House of Lords considered the appeal of a London barrister appointed to the office of Recorder at Portsmouth who sought to deduet from his official emoluments the expenses of travelling many times each year from one city to another, A section of the relevant statute provided that: “If the holder of an office or employment of profit is necessarily obliged to incur and defray out of the emoluments thereof the expenses of travelling in the performance of the duties of the office or employment, or of keeping and maintaining a horse to enable him to perform the same, or otherwise to expend money wholly, exclusively and necessarily in the performance of the said duties there may be deducted from the emoluments to be assessed the expenses so necessarily incurred and defrayed.” ... The actual appellant cannot be statutorily considered ‘‘the holder of an office or employment’’, therefore the irrelevancy of the pronouncement above becomes at once apparent. ...

., in the Fraser case which I have cited, said at p. 489: This passage in the reasons of my brother Smith was not part of the ratio decidendi but it was the considered opinion of the four judges who constituted the majority of the Court. ... I have fully considered the able argument addressed to us by Mr. Forsyth and my conclusion is that, when sections 86 and 87 are read together, this transaction falls within the category of cases described by section 87(d), and that the view expressed by my brother Smith in Fraser’s case is the view which ought to govern us in the disposition of this appeal. ...