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TCC

Costello v. R., 98 D.T.C. 1362, [1998] 2 C.T.C. 2832

I have in mind such things as the extensive renovation of the upstairs apartment, the removal of the cathedral ceiling and the construction of a third bedroom. 21 Another line of enquiry that the assessor might have followed would have involved a consideration whether in any year it was reasonable to attribute only 50% of the expenses to the appellant's personal use. 22 These questions raise legitimate concerns. ...
TCC

Landon v. R., [1998] 2 C.T.C. 2261

The praiseworthy object of the section is the prevention of discrimination and the promotion of a “society in which all are secure in the knowledge that they are recognized at law as human beings equally deserving of concern, respect and consideration. ...
TCC

Williams v. R., [1998] 2 C.T.C. 2150

This absence of respect for the Tax Court of Canada, an institution that was placed at the disposal of Canadian taxpayers to allow them to challenge assessments issued by the Minister of National Revenue, deserves more consideration from individuals who claim some kind of professional status. ...
TCC

Bober v. R., [1997] 3 C.T.C. 2396

Thanking you for taking the above into consideration. Yours truly, Allan E. ...
TCC

RMM Canadian Enterprises Inc. v. R., [1997] 3 C.T.C. 2103, 97 D.T.C. 420

Many considerations go into the decision to agree to an admission or to call evidence. ...
TCC

Bish v. R., [1998] 2 C.T.C. 2447

The first consideration should therefore be to determine the purpose of the legislation, whether as a whole or as expressed in a particular provision. ...
EC decision

Minister of National Revenue v. Wilfrid Pelletier, [1963] CTC 64, 63 DTC 1059

S'il m’était loisible de faire allusion à des considérations d’équité en une matière de droit aussi stricte que la législation fiscale, je pourrais alors souligner le fait que l’intimé opposerait en réduction de son impôt sur le revenu une somme supérieure à celle que lui accorde son propre patron. ...
EC decision

Falaise Steamship Company Limited v. Minister of National Revenue, [1959] CTC 67, 59 DTC 1016, [1959] CTC 66

With this end in mind, the Counties Company, on appellant’s behalf, persuaded Seawall Corporation to renounce their contract as from January, 1952, in consideration of a $40,000 indemnity, equal to $40,037.50, Canadian currency. ...
BCSC decision

Regina v. James Stewart Tyhurst, [1962] CTC 119, [1962] DTC 1042

Beaubier, as agent for the Attorney General of Canada, applied to me to state a case for the consideration of the Supreme Court of British Columbia. ...
EC decision

Robert Shorrocks Williams v. Minister of National Revenue, [1955] CTC 1

Moreover, the standard printed form of agreement signed by all members of the crew, including the appellant, contained the following provisions: (‘.. in consideration of which services to be duly performed, the said master hereby agrees to pay to the said crew as wages the sums against their names respectively expressed, and to supply them with provisions according to the scale herein.’’ ...

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