Search - consideration
Results 581 - 590 of 626 for consideration
T Rev B decision
Hotel Cartier Inc v. Minister of National Revenue, [1978] CTC 3029, [1978] DTC 1740
Mr Gauthier took into consideration the fact. that Bernard worked from 16 to 18 hours a day, and that he had begun to work at the hotel at the age of 14. ...
T Rev B decision
Phyllis Barbara Bronfman Trust v. Minister of National Revenue, [1978] CTC 3088, [1978] DTC 1752
One consideration may point so clearly that it dominates other and vaguer indications in the contrary direction. ...
T Rev B decision
Kenneth G Mills v. Minister of National Revenue, [1978] CTC 3166, [1978] DTC 1851
In general his relationship with the appellant continued on through two of the years under consideration, namely, 1973 and 1974. ...
T Rev B decision
John Donald Irwin v. Minister of National Revenue, [1978] CTC 3247, [1978] DTC 1876
Reference was made by both Courts to section 5(1)(a) and (b) of the Income War Tax Act and consideration was given to the meaning of “borrowed capital”. ...
T Rev B decision
Kanvest Ag v. Minister of National Revenue, [1980] CTC 2576, [1980] DTC 1489
On August 31, 1971, the appellant in a single transaction acquired real estate holdings in Toronto from Peters Wiles and Co Ltd, an Ontario Corporation, for a total consideration of $1,438,000. ...
T Rev B decision
Highland-Young Associates Limited v. Minister of National Revenue, [1981] CTC 2526, 81 DTC 531
On the second page one can read: In closing I wish to thank you for the opportunity to meet and discuss this proposed Development with you and also for the opportunity to have it made available at this time for consideration and discussion by the Members of the Planning Board. ... The main paragraph of this letter reads as follows:... advising us of the consideration at meetings and the approval in principle given by the Brantford Township Planning Board to our proposal for estate lots and golf course development in the Township of Brantford area as described on our preliminary plan drawing. ...
T Rev B decision
Charles L Braive v. Minister of National Revenue, [1981] CTC 2790, 81 DTC 748
In the instance of a professional employee it follows that detailed control as to the manner in which work shall be done is minimal but the material consideration is that the right of control exists even though it need not be exercised. (19) In McPherson v MNR, NR 91 — March 24, 1976, 8, Cattanach, J commented with some more details on this idea. ... Detailed control over a professional employee as to the manner in which work is done is necessarily minimal but the material consideration is that the right of control exists even though it is sometimes impossible to exercise and is rarely needed to be exercised. (20) It is frequently referred to study, La responsabilité civile délictuelle (Montreal, PUM 1973, 227, no 338), Professor Jean-Louis Baudoin expressed his view as follows: Dans la situation actuelle de la jurisprudence il convient d’être prudent et de ne pas nécessairement conclure à l’inexistence d’une relation préposé — commettant entre l’hôpital et le personnel médical, en se basant sur le seul fait de l’indépendance professionnelle de ce dernier. ...
T Rev B decision
Jet Metal Products Limited v. Minister of National Revenue, [1979] CTC 2738, 79 DTC 624
NOW THIS AGREEMENT WITNESSETH that in consideration of the Party of the Second Part releasing Norsofco Group Limited from liability with respect to the balance of the account mentioned above, and other valuable consideration, the Parties hereto agree as follows: 1. ...
T Rev B decision
Daniel Jacoby v. Minister of National Revenue, [1981] CTC 2935, 81 DTC 824
The figures used in calculating the support monies have been overestimated voluntarily in consideration of the good will and good faith shown by each of the parties during the negotiation of this agreement and during the difficult period of months leading up to their de facto separation. 2. The right granted to Mrs Jacoby to occupy the present house which was the matrimonial home at the time of the parties’ separation is based upon the same considerations. ... (m) In certain cases contracts are required by law to be made in writing; but these are none the less simple contracts, for they derive no efficacy from their form and are not binding unless there is consideration (Rann V. ...
T Rev B decision
Len Singleton Limited v. Minister of National Revenue, [1983] CTC 2196, 83 DTC 141
(SN page 17, Q 50) (b) One of the considerations taken into account by an insurance company, when bonding a construction company, is the financial soundness of the firm (SN page 17, Q 51), especially the working capital position (SN pages 17 and 18, Q 54 and Q 55). ...