Search - consideration
Results 5551 - 5560 of 11337 for consideration
TCC
Myron Pasnak v. Minister of National Revenue, [1984] CTC 2719, 84 DTC 1677
Some of these, counsel for the Minister did put forward for the Court’s consideration. ...
TCC
Louis M Gabrielle v. Minister of National Revenue, [1984] CTC 2722, [1984] DTC 1635
Any other interpretation would indeed leave open for consideration the ultimate date referenced by counsel for the appellant — “perhaps it was his birth”. ...
TCC
Eric Dunlop v. Minister of National Revenue, [1984] CTC 2837, 84 DTC 1768, [1984] CTC 2841
The purchaser of sales No 2 was said to have had subdivision intentions for his property as a future consideration. ...
TCC
Kenneth B Bright v. Minister of National Revenue, [1984] CTC 2988, 84 DTC 1804
The learned Justice indicated clearly that a wider interpretation can be given to the expression ‘‘a reasonable expectation of profit” and, in my opinion, the intent of Parliament and the reasons it provided for the deduction of restricted farm losses are very important considerations in deciding the issue. ...
TCC
Clifford Olson, Phyllis Olson v. Minister of National Revenue, [1984] CTC 3029, 84 DTC 1826
He apparently gave no consideration to the prospect that the repetitive method of such repayments could lead to the assertion of the Minister, (supra), that there was a “series” involved. ...
T Rev B decision
F W Woolworth Co Limited v. Minister of National Revenue, [1983] CTC 2075, 83 DTC 85
The same considerations apply here. For the foregoing reasons, the appeals will be dismissed. ...
T Rev B decision
Valley Vu Realty (Ottawa) Limited v. Minister of National Revenue, [1983] CTC 2238
As part of the consideration for the purchase, the appellant took back from NDM Holdings a mortgage for $1,300,000. ...
T Rev B decision
Victor Gusso, Jean Gusso v. Minister of National Revenue, [1983] CTC 2266, 83 DTC 226
(c) On consideration of the Notice of Objection, the Minister of National Revenue reached the conclusion that there was no change of use of the Ennismore property and, therefore, no deemed disposition in 1976 with the result that the Ennismore property remained in inventory. ...
T Rev B decision
James C Bartlett, N M Bartlett Inc v. Minister of National Revenue, [1983] CTC 2512, 83 DTC 461
According to Mr Bartlett, the reserve claimed by the appellant was fixed after consideration, in each case, of the age of the receivable, the reason for non-payment, the means of payment available to the debtor and the debtor’s record. ...
TCC
Michajlo Bishyk v. Minister of National Revenue, [1983] CTC 2693, 83 DTC 594
In IEM the Board held that the property in question was a “government right” and that the “consideration [was] received... for allowing the expiry of a government right”. ...