Search - considered

This was reinforced during his cross-examination. [112] I have similar concerns with Doctor Ali’s report with respect to the one project she considered that is before the Court, the TA1/TO1 of 2010 Project 1. ... While setting or optimizing the settings of these parameters for a fixed pair of devices could be considered routine in different circumstances, this project dealt with interoperability across a range of mobile devices that were not manufactured by Allegro. ... Rupel. [203] With respect to project TA3/TO3 of 2010 Project 2, as discussed previously, Doctor Penn concluded that if one considered the work related to what the CRA described as TA3/TO3 by itself, the work did not constitute experimental development or research. ...

., one of the purposes of which... was to effect a significant reduction in the portion of the capital gain that, but for the dividend, would have been realized on a disposition at fair market value of any share of capital stock immediately before the dividend and that could reasonably be considered to be attributable to anything other than income earned or realized by any corporation after 1971 and before the transaction or event or the commencement of the series of transactions or events referred to in paragraph (3)(a), notwithstanding any other section of this Act, the amount of the dividend... 55 (2) Lorsqu'une société résidant au Canada a reçu... un dividende imposable à l'égard duquel elle a droit à une déduction en vertu du paragraphe 112(1)..., comme partie d'une opération ou d'un événement ou d'une série d'opérations ou d'événements... dont l'un des objets... a été de diminuer sensiblement la partie du gain en capital qui, sans le dividende, aurait été réalisé lors d'une disposition d'une action du capital-actions à la juste valeur marchande, immédiatement avant le dividende et qu'il serait raisonnable de considérer comme étant attribuable à autre chose qu'un revenu gagné ou réalisé par une société après 1971 et avant l'opération ou l'événement ou le début de la série d'opérations ou d'événements visés à l'alinéa (3) a), malgré tout autre article de la présente loi, le montant du dividende... ... If it is reasonable to expect that any of the income earned or realized in a stub period will be offset by losses in the remainder of the year, then the calculation of the safe income on hand for the stub period should reflect the anticipated losses, since that income could not reasonably be considered to be reflected in the inherent gain in the shares. ... Rather, as I read the reasons (particularly footnote 17 at paragraph 65), the Judge concluded that the stock dividend reduced the hypothetical capital gain by an amount that, in the context of the case, was so small that it could not be considered significant. [48]            Counsel for VIH did not defend the Judge's conclusion as to the purpose of the stock dividend, but indicated that VIH could make a "designation" under paragraph 55(5)(f) of the Income Tax Act, the effect of which would be to limit the application of subsection 55(2) to $45,570 of the stock dividend. ...

Considered:   M.N.R. v. Armstrong, [1956] S.C.R. 446; referred to:   London and Thames Haven Oil Wharves, Ltd. v. ... While he agreed that if a lump sum payment is made towards the arrears of periodic payments due under an insurance policy it can be considered “payable. . .  ... Because the Court considered the evidence to be inconclusive,  no portion of the lump sum payment was found to be taxable.   53                             In Curran v. ...

[Emphasis added.] [19]   The relevant provisions of the Income Tax Regulations (Regulations) that deal with the proxy amount are as follows: 2900(4) For the purposes of the definition "qualified expenditure" in subsection 127(9) of the Act, the   prescribed proxy amount of a taxpayer for a taxation year, in respect of a business, in respect of which the taxpayer elects under clause 37(8)(a)(ii)(B) of the Act is 65% of the total of all amounts each of which is that portion of the amount incurred in the year by the taxpayer in respect of salary or wages of an employee of the taxpayer who is directly engaged in scientific research and experimental development carried on in Canada that can reasonably be considered to relate to the scientific research and experimental development having regard to the time spent by the employee on the scientific research and experimental development. ... Castonguay must be considered as a commission salesperson. In my opinion, the object of the formula is only to quantify the value of the work provided by Mr.  ... These portions of the variable salary paid by Oldcastle in 2010 and 2011 are expenditures made in respect of expenses incurred in the year for the salary of an employee who is directly engaged in R&D activities that can reasonably be considered as relating to this work, having regard to the time spent by the employee thereon. ...

Moreover, certain questions to be considered in the plaintiff’s motion to decide on the objections are related to obtaining documents. [27] Moreover, the documents that have been partially provided to date correspond to the documents referred to by Gauthier J. of this Court in his order on April 18, 2008. Although the affidavit by Gervais Soucy on August 6, 2008, filed by the University of Sherbrooke defendants against this part of the motion being considered alleges that the removed or redacted portions of the documents are related to aspects not relevant to this litigation, the fact remains, based on my analysis and assessment, that the text if not the spirit of the order by Gauthier J. on April 18, 2008 requires the full, unredacted disclosure of those documents to Mr.  ... The court should not compel answers to questions which, although they might be considered relevant, are not at all likely to advance in any way the questioning party's legal position: Canex Placer Ltd. v. ...

Counsel may have considered same and found it unnecessary to discuss. ... We considered the cost of acquiring the TIP License without entering into the Agency Agreement against the cost of the alternative systems referred to in the Pardo Report. ... They aught to have considered this. We assume they rely, in part, on the analysis in the Pardo Report. ...

New Brunswick (Finance), [2007] 1 S.C.R. 3, 2007 SCC 1; considered:    R. v. ... The limitation on proactive remedies could be considered after litigants had established such a change (see United States v. ... Hence, we must now turn to what else must be considered once legal change has been established.   100                         Although the list of such factors should not be considered as closed, some of them appear more clearly compelling.  ...

Considered:   Lac Minerals Ltd. v. International Corona Resources Ltd., [1989] 2 S.C.R. 574; Burns v. ... The categories of fiduciary, like those of negligence, should not be considered closed.  ... The professional rules of conduct governing lawyers was considered in Granville Savings and Mortgage Corp. v. ...

Cases Cited                      Considered:    Sukloff v. A. H. Rushforth & Co., [1964] S.C.R. 459;  referred to:    Laronge Realty Ltd. v. ... "                      Finally, Harradence J.A. considered whether repayment to the respondents was nevertheless postponed pursuant to what are now s. 139 of the Bankruptcy Act, R.S.C., 1985, c. ... With respect to the accounting issue, they argue that they should be considered on a basis different from the other Participants because they were prohibited from controlling or attempting to control CCB.  ...

In any event, the fact that PJC Canada admits it never initially considered the new transactions it now seeks to implement does not help its position, as the above discussion reveals. ... It found, instead, that rewriting the tax history of the transaction was “precisely what the parties were seeking to do” on the basis that they had considered and discarded the very same intermediate operations they later asked the Superior Court to recognize (ibid.). ... As Professors Lluelles and Moore put it: [translation] To distinguish it from the object of the obligations, the object of a contract could be described as “the juridical operation considered as a whole. . . .” ...