Search - considered

The motions were considered and allowed by the Prothonotary.   [6]                 The Prothonotary found that the CRA’s decision to apply for the search warrants was an administrative and procedural step, and as such, was not subject to review: F.K. ...

THE APPLICATION [12]            The parties have stipulated that this application should be considered in light to the tripartite test in RJR-MacDonald Inc. v. ...

In other words we are advised that his case will not be considered for resolution by the Canadian Competent Authority.   ...

Wilson; in respect of the Respondent, costs to follow the cause. [5]                This being a discretionary decision, this Court may intervene only if the decision was based on an error of law or if there has been a wrongful exercise of discretion in that no weight or insufficient weight has been given to relevant considerations, consideration was given to irrelevant factors or relevant factors were not considered. ...

Accordingly Glaxo Canada began providing what it considered to be corrected answers to the evidence given on the examination for discovery. [8]                Counsel for the appellant took the position that because of the large number of proposed changes to the sworn evidence, the respondent's conduct amounted to an abuse of process and brought a motion to have the tax appeal dismissed on this basis. [9]                In response to the motion Glaxo Canada filed an affidavit upon which extensive cross-examination took place. ...

When the matter is considered from the perspective of the appellant's business, as it must be, it seems clear that the variable fees were not paid "in order to secure an actual asset to the [appellant] but to enable [it] to continue to carry on, as it had done in the past... ...

A             I considered it an appropriation.  That was the original letter.  ...

The consideration given to acquire shares is considered for the acquisition and disposition of shares. ...

It is not apparent, upon reviewing the reasons of the Board of Referees, that it actually considered the arguments and evidence presented to it. ...

The fact that other components of the functional unit were individually classified elsewhere and that some of the components remain eligible for reclassification under the correct item does not create dual classification for those goods. [24]            I note in this respect that Note 4 to Section XVI of the tariff merely recognizes that a machine (or machines) having a defined function covered by one of the relevant headings may be acquired and imported in individual components, in which case the components are to be considered as part of the whole for classification purposes. ...