Search - consideration
Results 10121 - 10130 of 11362 for consideration
FCTD
Allendale Mutual Insurance Co. v. The Queen, 73 DTC 5382, [1973] CTC 494 (FCTD)
Consideration is sometimes given to the intent and purpose of the contracting parties as expressed in the agreement, but this must be done in the light of, and in subordination to, the statute under which the union:is effected. ...
TCC
Granite Bay Charters Ltd. v. The Queen, 2001 DTC 615 (TCC)
., Archambault J. examined dictionary definitions in both French and English, as well as the academic literature, in his consideration of the meaning of the expression "series of transactions or events". ...
EC decision
D.W.S. Corp. v. MNR, 68 DTC 5045, [1968] CTC 65 (Ex Ct), briefly aff'd 69 DTC 5203 (SCC)
Even if it were acceptable as evidence of someone’s intention—the witness did not say whose intention it was—there is a difference between someone’s intention to charge interest at some undetermined rate at some later time and a present arrangement between a prospective payor and payee that interest at some reasonable rate having regard to circumstances and relevant considerations will be paid. ...
TCC
Alemu v. R, 99 DTC 714, [1999] 2 CTC 2245 (TCC)
At the outset I should note a few significant considerations: l. God works in a variety of ways. ...
FCTD
Phyllis Moore v. The Queen, 87 DTC 5217, [1987] 1 CTC 319 (FCTD)
This question was not under consideration before the Federal Court of Appeal in Cival. ...
FCTD
Costabile v. CCRA, 2008 DTC 6574, 2008 FC 943
Consequently, in my view, the 1999 and 2000 T2 returns at issue in this case are statute-barred and the Minister did not have the authority to reassess these years despite a request for such by the Applicant. [27] With respect to his T1 returns, the Applicant argues that the CRA did not give consideration to certain expenses. ...
FCA
Tossell v. Canada, 2005 DTC 5365, 2005 FCA 223
Perhaps she was influenced by the consideration that, if Mr. Peterson was in a higher income tax bracket than Ms. ...
FCTD
Day & Ross v. The Queen, 76 DTC 6433, [1976] CTC 707 (FCTD)
The formula is set out as follows in Endorsement No 1 to the policy: It is further agreed that this insurance is granted in consideration of the payment of an annual deposit premium of $60,000 payable in quarterly instalments at the inception of each quarter. ...
FCTD
The Queen v. McLaren, 90 DTC 6566, [1990] 2 CTC 429 (FCTD)
The existence of income from a source is a basic consideration. In this case, the defendant points out that the supporting person had no such income, but this contention is disputed and indeed there is no evidence other than the agreed fact that the supporting person here had no income; the result of the full application of section 3, not a result with reference to any specific source. ...
FCA
Abrametz v. Canada, 2009 DTC 5828, 2009 FCA 111
At this point, I would merely observe that subsection 50(1) has been found to apply in circumstances that are similar to those under consideration: see The Cadillac Fairview Corporation Limited, Gordon and Dietrich ...