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Results 5161 - 5170 of 11353 for consideration
FCTD
Farmer Construction Ltd. v. The Queen, 84 DTC 6331, [1984] CTC 370 (FCTD)
This is the aspect of the matter that caused me to give it such extensive consideration, but in the final analysis, solicitor and client costs should be reserved for situations in which a party causes litigation to be necessary by irresponsibility or intransigence. ...
FCA
Canada v. Klywak, 2005 DTC 5712, 2005 FCA 354
" and that all appeals "shall be dealt with by the Court as informally and expeditiously as the circumstances and considerations of fairness permit. ...
FCTD
Extendicare Health Services Inc. v. MNR, 87 DTC 5404, [1987] 2CTC 179 (FCTD)
The word "institution" was given careful consideration by Kovacs, Co. ...
FCA
Rapistan Canada Ltd. v. MNR, 74 DTC 6426, [1974] CTC 495, briefly aff'd 76 DTC 6177, [1976] CTC 296 (SCC)
It is true, of course, that one businessman may acquire from another what is usually referred to as “know-how” just as he can acquire what is usually referred to as “goodwill” and, when he does so for a consideration, what he has acquired may properly be referred to, and shown in his balance sheet, as an “asset”. ...
FCA
Broad v. Canada, 2010 DTC 5097 [at at 6924], 2010 FCA 146
[11] These considerations suggest that a taxpayer in the appellant’s circumstances need not show a “clear and specific intent that [the] agreement was a continuing and binding agreement,” which was the burden imposed on the appellant by the Tax Court in this case. ...
SCC
Bannerman v. Minister of National Revenue, 59 DTC 1126, [1959] CTC 214, [1959] S.C.R. 562
These are the only sections requiring consideration as there is no extensive description of ‘‘income’’ such as was found in the Income War Tax Act. ...
FCA
Baker v. Canada, 2005 DTC 5266, 2005 FCA 185
This distinction reflects the broad consideration which Parliament had in mind when it provided for a minimum of five full-time employment throughout the year. ...
TCC
Cormier v. MNR, 90 DTC 1167, [1990] 1 CTC 2295 (TCC)
In addition to the particular commitments set forth in paragraphs 27, 28 and 29, La Crèmerie Limitée promises that Gray's will grant you, in consideration of your long and valuable service to the Company during more than twenty years, a retirement allowance for an amount equal to the total of the following: (a) one hundred thousand dollars ($100,000.00), plus (b) an amount equal to the net value of Gray's litigious claim against the City of Campbellton for damages caused by water in 1976-77, after deduction of an amount of fifty thousand dollars ($50,000.00). ...
FCA
McCambridge v. The Queen, 79 DTC 5412, [1979] CTC 473 (FCA)
Subsection 9(2) of the Tax Review Board Act directs the Board to deal with appeals “informally and expeditiously as the circumstances and considerations of fairness will permit”. ...
EC decision
MNR v. Foot, 64 DTC 5196, [1964] CTC 317 (Ex Ct), briefly aff'd 66 DTC 5072 (SCC)
One might presume this consideration did not escape our law-makers’ wisdom as they drafted a section of the Income Tax Act more stringent than its English counterpart. ...