Search - considered

She also received a cheque in the amount of $1,291.84 that the CRA considered to have been an overpayment for the 2017 taxation year. [35] Around November 5, 2018, Ms. ... In Hinse, citing R v Imperial Tobacco Canada Ltd, 2011 SCC 42 [Imperial Tobacco] at paragraph 90, the Supreme Court of Canada wrote: [23] The principles in question include those relating to Crown immunity, which the Court considered in R. v. ... Such a decision is a considered decision that represents “a ‘policy’ in the sense of a general rule or approach, applied to a particular situation”: para. 87. ...

Their discretion is limited to routine matters, some of them of considerable size and importance, but all minor matters when considered in relation to the proposition as a whole, and not greater than many executives pass upon and decide in large private corporations. ... Com’rs [1901] 2 K.B. 781, are to be considered in light of the surrounding circumstances. ... These Commissioners were usually given power to borrow money and to pay the same out of dues but the change in the Commission by various Acts and the final change in the case of Halifax (and Saint John) indicate that these activities were all along considered functions of the Government and apart from the charges on revenue authorized by Acts of Parliament, there is no indication that revenues are anything other than Crown dues as heretofore. ...

To this item certain exceptions were made which are irrelevant to be considered in this action. ... The provisions of this statute were considered by my learned brother Hogg in a carefully reasoned judgment in an action against the Attorney-General for Canada, in Greenlees v. ... The result, however, is that where a material fact is alleged in pleading and the pleading of the opposite party is silent in respect thereto the fact must be considered in issue. ...

Karlozian contends that a review of the extensive audit documentation shows that many documents seem to not have been considered by the auditor, particularly those reflecting his financial assets in the US. [40] Mr. ... Karlozian contends there were multiple deposits and withdrawals relating to various operations on real estate transactions in the US and in Canada, and at no time should these amounts (both the deposits and the withdrawals) be considered personal in nature and included in his income. ... Karlozian can also succeed either by establishing, on a balance of probabilities, new facts not considered by the Minister that show that the unreported income was not taxable or by demonstrating that the Minister’s assumptions of fact are wrong. ...

The Queen, [1978] 1 S.C.R. 480 (“ Moldowan ”), the Supreme Court of Canada proposed the following four criteria in order to objectively determine if a taxpayer has a reasonable expectation of profit: (a) the profit and loss experience in past years; (b) the taxpayer’s training; (c) the taxpayer’s intended course of action; and (d) the capability to show a profit. [16] These criteria do not constitute an exhaustive list of the criteria to be considered, however. ... He would sometimes play long sessions followed by breaks that would last several days; and When his account (“Bankroll”) on the Full Tilt Poker website was frozen, the appellant considered the possibility of selling, at a discount, the balance, which amounted to over $100,000 at the time. ... When the appellant’s Full Tilt Poker account was frozen, he considered the possibility of selling, at a discount, the balance of the account, which amounted to over $100,000 at the time. ...

In recent intellectual property cases, this Court has generally considered a range between 25% and 50% of actual fees as the basis for a lump sum party-and-party costs award, recognizing there may be cases where a higher or lower percentage is warranted: Nova Chemicals at para 17; Teva Canada Limited v Janssen Inc, 2018 FC 1175 [Teva] at paras 4–6; Allergan at para 27. ... As Tekna refers to these issues in the context of its inclusion of fees, rather than as supporting a higher percentage, I will address it further below. [26] Having considered the foregoing factors and the Court’s jurisprudence in the area, I conclude that Tekna’s requested percentage rate of 33% is a reasonable and fair one to apply for party-and-party costs, which reflects the nature, complexity, and importance of the proceeding. ... The balance between these ideas—encouraging settlement while not punishing unsuccessful parties or allowing litigation costs to unduly preclude meritorious claims—can be considered in the Court’s exercise of discretion under both Rule 400 and Rule 420. [46] In the present case, I need not decide whether a costs award of 75% or even 100% of actual costs, arising from the application of Rule 420, would be unduly or inappropriately punitive. ...

While this is a threshold issue that might be considered first, so much attention was paid to the GST consequences of the Appellant's theory that addressing them has been hard for me to avoid. ... The services provided at the Centre go well beyond the services considered in Riverfront and clearly constitute "medical care". ... This finding concurs with the findings of Chief Justice Bowman in McDonell. [23] [64]     Before concluding, I note that I have considered the possibility of recognizing the Appellant's standing under section 261 on the basis that it was the agent of the physicians who clearly have standing under that section. ...

This development was nevertheless considered insufficient.  In Sidmay Ltd. v. ... The common law doctrine of illegality and its effect on the validity of a contract must also be considered with regard to acts contrary to public policy.  ... He states that the modern approach to illegality recognizes that a contract will not be considered void ab initio simply because it is prohibited.  ...

In the past a tax of this nature has been considered to be an indirect tax. ... In the [Page 565] past a tax of this nature has been considered to be an indirect tax. ... The constitutional validity of that provision was considered by this Court in Amax Potash Ltd. v. ...

Massicolli stated that he considered it a contract for services and for the provision of premises and personnel, under which NBF provided the services or property in question, initially to Mr. ... Massicolli cannot be reconciled with the parties' conduct, since the Payor, NBF, continued to prepare T4 information slips and T2200 forms, a fact that clearly shows that NBF considered Mr.  ... It has often been considered unreliable (see, inter alia, Market Investigations Ltd. v. ...