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Results 3111 - 3120 of 11358 for consideration
T Rev B decision

Arcade Construction LTD v. Minister of National Revenue, [1981] CTC 2845, 81 DTC 655

The obligation might have been extinguished by an agreement in the nature of an accord and satisfaction if supported by consideration. ...
FCTD

Irvine Henry Graham v. Her Majesty the Queen, [1980] CTC 212, 80 DTC 6141

On full consideration of a'l factors in respect to the claimed expenses, I cannot find and hold that there is complete and full acceptable proof of reasonable and proper expenses in repairs, etc, of the plaintiff’s rental properties totalling the amounts disallowed on the reassessments for the years 1970, 1971 and 1972. ...
T Rev B decision

C W Moncrieff v. Minister of National Revenue, [1980] CTC 2039, 80 DTC 1035

We therefore request that the above circumstances be taken into consideration in Mr Moncrieff’s appeal and that of the annuity payments reported on the T4RSP issued by NALACO, an amount proportional to the pension plan proceeds/total annuity premium be considered eligible for the pension plan deduction in 1977 and future years. ...
T Rev B decision

Howden Brothers Construction LTD v. Minister of National Revenue, [1980] CTC 2103, 80 DTC 1098

Counsel for respondent terminated his argument by saying that Class 10 takes into consideration the duration of an asset and, because they are aluminum forms, they have a much longer life expectancy than the wooden forms, and they fall under Class 10(h) instead of Class 12(d). ...
T Rev B decision

Richard Zingel v. Minister of National Revenue, [1980] CTC 2466, 80 DTC 1424

Evidence and Argument Although little was added at the hearing to the already available information, it was clear to the Board that the appellant understood the limitation provision but at the same time, he put forward for serious consideration the plight of many employees working under similar “temporary” conditions or under circumstances wherein they might work for several different employers in a relatively short period of time. ...
T Rev B decision

Alec Eisen v. Minister of National Revenue, [1980] CTC 2527

It was argued that in determining the nature of Mr Eisen’s business activities it is insufficient to look at the income which he received personally, but rather that consideration must be given to the variety of ventures undertaken for the account of Albill. ...
T Rev B decision

J Wayne Bryant v. Minister of National Revenue, [1980] CTC 2529, 80 DTC 1428

The facts according to the appellant 4.01 During the taxation year 1975, the appellant was employed by Hoffman-La Roche Limited as a medical representative. 4.02 After addressing an application for employment dated July 8,1974 (Exhibit A-9), the appellant received a letter dated July 25, 1974 (Exhibit A-8) confirming his employment with Hoffman-La Roche commencing August 1, 1974. 4.03 This confirmation, however, was subject to certain conditions: Please note that final consideration for employment and continuing employment with Roche will be conditional upon: 1. ...
TCC

Perovic v. R., [1997] 1 CTC 2566, 96 DTC 3257 (Informal Procedure)

Whether it was in her mind I do not know, but it raises the intriguing prospect of using the provisions of section 111 of the Act, part of which reads: Losses deductible (1) For the purpose of computing the taxable income of a taxpayer for a taxation year there may be deducted such portion as he may claim of- (a) non-capital losses- his non- capital losses for the taxation years immediately preceding and the 3 taxation years immediately following the year; I can appreciate that in her understandable zeal to utilize to the fullest extent the more immediate deduction provisions in the Act, this taxpayer might have tended to reject consideration of the above provision. ...
TCC

Clement Giroux v. Her Majesty the Queen, [1996] 3 CTC 2650 (Informal Procedure)

The appellant says he filed this document in consideration of the fact that Ms. ...
TCC

Wayne Taylor v. Her Majesty the Queen, [1996] 3 CTC 2942 (Informal Procedure)

As she saw it, for the guarantee ($15,000) the documentation filed gave no evidence that there had been any opportunity for profit at all, no consideration or security had been provided to Mr. ...

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