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Results 10041 - 10050 of 28934 for consideration
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.’’ ...
EC decision
Alex W. Mitchell v. Minister of National Revenue, [1957] CTC 371, 57 DTC 1268
And consideration must also be given to Section 6(i) of the Act which provides: “6. ...
QCSC decision
National Trust Company, Fraser Ès Qualité Et Dame Turner v. The Queen, [1954] CTC 20
(d) En considération de ce payement, ladite compagnie transporta à madame Turner tous les droits, titres et intérêts qu’elle avait ou pouvait avoir en vertu de ces polices. ...
ONSC decision
In Re the Estate of Sara Mecleneghan, Deceased., [1954] CTC 163
The phrase has had some judicial consideration in connection with the presumption in equity against double portions. ...
EC decision
Dominion Taxicab Association v. Minister of National Revenue, [1953] CTC 106, 53 DTC 1106
It is clear from the terms of the contract under consideration in this case that the necessary elements to a contract of deposit are missing: (a) the amount of $500.00 is not given by the taxi owner to the Association gratuitously, for in return for his contribution the member is to be given by the Association all the privileges which, according to its charter, it is entitled to give to its members, and (b) the Association is not obligated and never will be obligated to restore to the taxi owner the amount of $500.00 he has paid. ...
FCA
Rafique v. Canada (National Revenue), 2023 FCA 112
The overriding consideration is that the interests of justice be served… [Citations omitted] [4] The Minister concedes point 1 (that Mr. ...
T Rev B decision
Georges Girard v. Minister of National Revenue, [1976] CTC 2159, [1976] DTC 1130
These appeals were heard concurrently, and the evidence adduced at the hearing, as well as the written pleadings of both parties, was taken into consideration in settling the issue for each of the taxation years involved. ...
T Rev B decision
Gordon Glen Marshman v. Minister of National Revenue, [1978] CTC 2475, [1978] DTC 1350
There is no evidence that any consideration was asked for Mr Elliot’s use of the drive shed and no amount was agreed to or paid for the use of the shed. ...
T Rev B decision
J a Stephenson v. Minister of National Revenue, [1978] CTC 2660, [1978] DTC 1480
The nature of the assessment operation was clearly stated by the Chief Justice of Australia, Isaacs ACJ, in Federal Commissioner of Taxation v Clarke, (1927) 40 CLR 246 at 277: “An assessment is only the ascertainment and fixation of liability,” a definition which he had previously elaborated in The King v Deputy Federal Commissioner of Taxation (SA); ex parte Hooper (1926), 37 CLR 368 at 373; “An ‘assessment’ is not a piece of paper: it is an official act or operation; it is the Commissioner’s ascertainment, on consideration of all relevant circumstances, including sometimes his own opinion, of the amount of tax chargeable to a given taxpayer. ...
T Rev B decision
Pierre Toutant v. Minister of National Revenue, [1978] CTC 2671, [1978] DTC 1499
In order to render its decision the Board must, of necessity, take into consideration the section that provides for the married exemption, namely, paragraph 109(1)(a) of the new Act, which reads as follows: Section 109. ...