Search - consideration
Results 7721 - 7730 of 11337 for consideration
NBCA decision
Knox Contracting Limited and Harold Hazen Knox v. The Queen, the Minister of National Revenue, the Attorney-General of Canada, the Deputy Attorney-General of Canada, the Attorney-General of New Brunswick, John Byron Clarke and Bernard Gerard Gillis., [1989] 1 CTC 174, 89 DTC 5074
In deciding whether to exercise the right last mentioned, he will be governed by many considerations, dominant among which is the public interest and his duty as an executive officer of the government to administer the Act to the best of his ability. ...
FCTD
Paul Gagné v. Her Majesty the Queen, [1989] 1 CTC 199
For all of these reasons, and in consideration of the burden of proof on the plaintiff, I must dismiss this action with costs. ...
FCA
Her Majesty the Queen v. Wally Fries, [1989] 1 CTC 471, 89 DTC 5240
What was merely an arrangement or unenforceable agreement between the S.G.E.U. and the Liquor Board Employees Agreement Group, once made and communicated to the employees themselves, became an offer to pay in consideration of a service rendered. [1] The appellant, through his counsel, vigorously contested this finding. ...
TCC
Les Manufacturiers De Bijoux L.S.M. Inc. v. Minister of National Revenue, [1989] 1 CTC 2024, 88 DTC 1767
Noël undertook to remain an employee of the company for a period of 50 weeks commencing February 3, 1978 in consideration of a weekly salary of $500 per week. ...
TCC
Frederick Mark Reed v. Minister of National Revenue, [1989] 1 CTC 2070, 89 DTC 34
The present circumstances are entirely different from those under consideration in Griffiths v. ...
TCC
Kahn-Tineta Horn v. Minister of National Revenue, [1989] 1 CTC 2208, 89 DTC 147
Justice Cullen says [C.T.C. page 125]: However, I do think that the place where the benefits are paid to the plaintiff should be a consideration when assessing situs of the benefits, based on Dickson, J.'s comments in Nowegijick [supra] at page 22. ...
TCC
Manfred Hoefler v. Minister of National Revenue, [1989] 1 CTC 2299, 89 DTC 190
On June 9, 1986 Rey wrote the appellant, with a copy to Friesen, indicating precisely the adjustments to be made and she concluded with this: Having regard to the information obtained by the Department, consideration is being given to levying penalties in respect to the above unreported income in 1983. ...
TCC
Robert P. Smith v. Minister of National Revenue, [1989] 1 CTC 2413, 89 DTC 299
It is trite law that any taxpayer must fulfill all the requirements of paragraph 60(b) of the Income Tax Act in order to be able to deduct alimony payments, notwithstanding any equitable considerations regarding children's rights to maintenance payments. ...
FCTD
Stanley John McKimmon v. Her Majesty the Queen, [1988] 2 CTC 71, 88 DTC 6296
At page 327 (D.T.C. 5219) the Chief Justice stated:... it appears that the agreement between the parties was not that the husband should pay his wife a periodic allowance for maintenance and that his agreement to do so should be collaterally secured by a second mortgage; it was rather a release by her of all her claims for an allowance and the giving by her (in paragraph 4 of the agreement) of an irrevocable power of attorney to bar her dower in her husband's lands in exchange for a single consideration, the giving of the mortgage for $45,000.00. ...
TCC
Granville K. Sheldon v. Minister of National Revenue, [1988] 2 CTC 2039, 88 DTC 1392
Housing Subsidy In consideration of the effect that the mine closure may have on housing values of employees who own their own homes in the Red Lake, Ear Falls area and who were not on layoff as of October 1, 1984, the Company will pay to any such employee a percentage of the municipal assessed value of the home in effect as of November 15, 1984. ...