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TCC

Ellis v. The Queen, 2015 TCC 285

Factual Background [2]              The transfer of the 50% undivided interest in the family home took place on June 2, 2006. [3]              At the commencement of the hearing, the Appellant accepted that she did not pay adequate consideration for the property. ...
TCC

Brar v. The Queen, 2014 TCC 76 (Informal Procedure)

The agreement with Landview required that the appellant assign the new housing rebate to Landview as part of the consideration for the Property ...
TCC

Mittal v. The Queen, 2013 TCC 355

Mittal admitted that he did not make an application to the Court for directions to the Taxing Officer pursuant to Rule 147(7), but that consideration should be given to the amount of time he spent on this matter.   ...
TCC

Laboucan v. The Queen, 2013 TCC 357

Laboucan has not been able to identify that his particular circumstances are in any relevant manner different from those under consideration in Benoît. ...
TCC

Tremblay v. The Queen, 2013 TCC 186 (Informal Procedure)

  [13]         In determining whether there is an annuity payment under an RRSP referred to in subparagraph (a)(ii) of the definition of pension income, reproduced above, what is to be considered is the situation after the money is withdrawn from the RRSP, not before, nor should there be any consideration of the type of investments that are made with the money that is in the RRSP. ...
TCC

Haynes v. The Queen, 2013 TCC 84 (Informal Procedure)

The Tax Court observed that the Order of the Court of Queen’s Bench of Alberta directed only the appellant to make child support payments, notwithstanding that his former spouse’s income was taken into consideration in determining the amount that he, as the higher income spouse, was directed to pay. ...
FCTD

Millette v. Canada (Minister of National Revenue), docket 98-T-51

The underlying consideration, i the view of Thurlow, C.J. in Grewal is said to be whether, in the circumstances, "to do justice between the parties calls for the grant of the extension" (at 63 N.R. 110). ...
FCTD

Janda Products Canada Ltd. v. Canada (Minister of National Revenue), 2003 FCT 128

I invited counsel to consult and seek agreement on a recommended level of costs, requesting that if they failed to agree each should provide written submissions on costs by specified dates for consideration by the Court. ...
FCTD

Armstrong v. Canada (Minister of National Revenue), 2004 FC 1353

No Notice of Determination respecting the amended return has been issued by the Minister of National Revenue, and on November 10, 2003, counsel for the Minister of National Revenue advised that no consideration would be given to the December 20, 1997 amendments. [2]                The factual background to this application may be briefly summarized as follows: 1.          ...
FCTD

Revivo v. Canada (Minister of National Revenue), docket T-2090-98

Where the statutory discretion has been exercised in good faith and, where required, in accordance with the principles of natural justice, and where reliance has not been placed upon considerations irrelevant or extraneous to the statutory purpose, the courts should not interfere.... [7]      In reviewing the decision(s) of the Fairness Committee, I am restricted to inquiring whether an error of the type identified-above exists. ...

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