Search - considered

(my emphasis) Appeal Book at Tab 1-12 [11] The human rights officer then considered whether the facts set out by Mr. ... On this, she considered Canada (Canadian Human Rights Commission) v. Canada (Attorney General), 2018 SCC 31, [2018] 2 S.C.R. 230, which was directly on point and binding (the CHRC case). ... The rationale of that case, as found by the Court, is that the Commission only has jurisdiction over discriminatory practices, whereas the adoption of legislation cannot be considered to be a “service” and so could not give rise to a discriminatory practice. ...

He concluded that the appellant was an instrument of these groups of companies, that their general character included that of traders in land, and that the appellant must be considered to be a trader in land. ... The concept of a secondary intention to resell as an indication of an adventure or concern in the nature of trade has been considered and applied in a number of decisions. ... The appellant did not quarrel with the proposition, to which the trial judge devoted the greater part of his judgment, that the appellant’s intention must be considered in the light of the previous course of conduct of the controlling companies with respect to land acquired for shopping centre development. ...

While the city’s intention to take over the subject property and nearby lots was not public knowledge at the time, he offered all the owners what he considered to be the fair market value in obtaining their options, the prices finally averaging out to about $5,400 per arpent. ... They never considered the possibility of selling even if the services did not come nor did they consider the possibility that they might suffer a loss on the resale of the property in this case. ... He considered that the profit obtained when this property was sold in June 1966 for $310,786 was capital gain. ...

Mr Sorokin had just completed a 28-suite apartment building and had an option on a site he considered suitable for a highrise apartment building. ... It would appear that repayment of the advance of $115,000 made by the plaintiff to acquire the land was not considered to be such a financial obligation. ... If the advance is considered as analogous to a loan it would not be a contribution to the capital cost. ...

The conclusions read as follows: DOTH INCREASE the provisional alimentary allowance aforesaid to $65.00 per week, as a modus vivendi for the support of the Plaintiff and the four minor children of the parties in her custody; and, in addition, Defendant shall pay to the Plaintiff the sum of $33.50 for the hypothec, taxes and the upkeep of the domicile, making a total payment of $98.50 per week to be paid by Defendant to Plaintiff, at her domicile; A final judgment was rendered on October 28, 1969 which does not directly concern the present action which deals only with the 1967 and 1968 taxation years but is of some significance in indicating what the various judges of the Quebec Superior Court who dealt with the matter considered as being the nature of the payments. made. ... It appears to me to be too fine a distinction to state that if the husband had paid this to her and she had then used it to make these hypothecary payments it would all have been considered as alimentary allowance paid to her but merely because the husband made the payments himself direct to the hypothecary creditor it should no longer be so considered, and 1 believe that the justification for refusing to make this fine distinction can perhaps be found in section 16 which none of these judgments appears to have considered. ... Furthermore, as previously indicated, none of these cases considered the possible application of section 16 of the Act or the fact that paragraph 12(1)(b) is specifically excluded from application by paragraph 11(1)(la) both of which paragraphs are in my view significant in determining the true intention of the Act. ...

Mr Justice Jackett, however, decided that it was entirely up to the management of that corporation to determine the method of financing considered appropriate and desirable for that corporation and for the purposes of this appeal I believe I can add that the judicious planning of one’s affairs so that less tax is attracted is not prohibited by the Income Tax Act. ... I further hold that the transactions gave legal effect to valid commercial and business objectives and that they cannot be considered a sham. Finally, I hold that the interest payments on moneys to which this appeal pertains were borrowed to earn income and cannot be considered as unduly or artificially reducing income within the meaning of subsection 137(1) of the Act as it read at the relevant time. ...

I gathered from the testimony of the company’s officers that they considered that the program helped to keep the company in business and that the revenue derived was worth the effort, although looked at by itself the leasing of the heaters was not profitable. ... They were considered to be expenses incurred in the company’s efforts to meet and attack the competition from natural gas and to promote sales of fuel oil, and the company felt that it was proper to charge them to current account in the same way as advertising expenses would be so charged. ... The question of deductibility of the expenses must therefore be considered from the standpoint of the company, or its operations, as a practical matter. ...

Such an expenditure must be considered not as part of the cost of carrying on a business, but as part of the cost in acquiring a business. ... Now although the agreements entered into could not be considered as perpetual, Mr Telfer, the appellant’s manager, stated that his company had accepted to pay the purchase price on the basis that it would be reimbursed in twenty years. I would think that such a consideration indicates that the appellant’s advisers considered that the deal would be conducted and completed over a sufficiently long time to give it a certain character of permanence. ...

They considered a 50% interest to the appellant as excessive for his minimal contribution and accordingly reduced that interest to 25%. ... Traders Group considered it to be their moral obligation to compensate the appellant for the appellant’s foregoing whatever right he may have had. ... When the proposal was first considered by the Advisory Committee of Traders Group it was approved in principle. ...

., put the issue in dispute in this way: (see page 29 of Exhibit A. 3) As agreed during our interview on February 21st I am writing you regarding the claim of your client, British Pacific Life Insurance Company, that it should be considered a life insurance corporation for the purpose of Section 30 of the Income Tax Act. ... In practice, such a restricted interpretation has not been adopted but it is insisted that a company’s business be pre- dominantly life insurance before it may be considered to be covered by the term for tax purposes. ... T wish to acknowledge your letter of 31st August, 1964, with which you enclosed a memorandum dealing with the history of British Pacific Life Insurance Company and giving reasons why it is considered that the company should be regarded as a life insurance corporation under Section 30 of the Income Tax Act. ...