Search - considered

I have not examined the numerous sections contemplated by 645(1) and 645(2) to ascertain whether any of them are summary conviction matters, but assuming that 645(3) found in Part XII applies to sec. 714 found in Part XV, the limitations of 645(3) must be considered. ...

The police magistrate, while feeling "great sympathy’’ for the motion, gave written reasons why he felt compelled to refuse it and why he considered that "‘under the law as it stands I have no power”. ...

The same Act was considered in Rex v. Bank of Nova Scotia (1925), 58 O.L.R. 255, by the Ontario Court of Appeal. ...

A further argument advanced by the appellant was that if she was not entitled to receive this sum of $7,660.31 as income, it must have been paid to her—possibly in error—as a payment out of capital; and that as it was paid out of depreciation which is an item of capital, it should not be considered as income in her hands. ...

Whether or not the ‘‘assistance payments’’ should be considered as ‘‘income’’ in other contexts, they are not “income” in the limited sense of the Manitoba Act. ...

The learned trial judge in his considered judgment refers to the sections of the Manitoba Act applicable to the action, and it is unnecessary for me to repeat these in detail. ...

The constitutional legitimacy of the search at issue in the First Motion had been previously considered and confirmed twice by the Ontario Superior Court of Justice, [1] once by the Ontario Court of Appeal, [2] in a leave application before the Supreme Court of Canada, [3] and in the Federal Court. [4] While those cases were brought by the Appellant’s husband, it was the same search, the same warrant, and essentially the same legal challenge as in the Appellant’s First Motion. [5] [8] Ultimately, all three motions were unsuccessful. ...

Canada, 2024 FCA 83 (TPine) in which this Court confirmed the principle that the Minister cannot appeal an assessment and stated that the principle must be considered in determining what alternative basis or argument the Minister may advance (TPine at paras. 84-85, 90). ...

The decision letter first notes that the second request had been considered by an Officer that had not been involved in the initial decision and again detailed the circumstances in which the discretion provided by the Income Tax Act, RSC 1985, c 1 (5th Supp) [ITA] to cancel tax on excess TFSA contributions could be exercised. [10] After summarizing the Applicant’s submissions, the Officer stated that CRA records demonstrate the Applicant made excess contributions to his TFSA after having been notified of excess contributions in 2020 by way of the 2020 NOA. ...

The situation considered in this context is subsequent to the appellant’s filing of the appeal before the Court. ...