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Results 18951 - 18960 of 28835 for consideration
FCA
Canada v. 3850625 Canada Inc., 2011 FCA 117
Another consideration was the nature of the dispute which gave rise to the refund (reasons at para. 27): It is also useful to look at the nature of the issues in the tax dispute that led to the refund, namely, the issues on which the [respondent] was successful. ...
FCA
Simard v. Canada, 2009 FCA 379
When these findings are referred to in the following analysis of the decision under appeal and of the parties’ arguments, some of the grounds of appeal will emerge for consideration. ...
FCA
Estate of Rolland Bastien v. Canada, 2009 FCA 108
In the context of the exemption from taxation in the Indian Act, there are three important considerations: the purpose of the exemption; the character of the property in question; and the incidence of taxation upon that property. ...
FCA
Oke v. Canada, 2010 FCA 350
In Stewart, above at para. 51, the Supreme Court of Canada, briefly touched upon the relevant considerations: Equating "source of income" with an activity undertaken "in pursuit of profit" accords with the traditional common law definition of "business", i.e., "anything which occupies the time and attention and labour of a man for the purpose of profit": Smith, supra, at p. 258; Terminal Dock, supra. ...
FCA
Jenner v. Canada, 2008 FCA 196
Value of passenger vehicle For the purpose of determining an input tax credit of a registrant in respect of a passenger vehicle that the registrant at a particular time acquires, imports or brings into a participating province for use as capital property in commercial activities of the registrant, the tax payable by the registrant in respect of the acquisition, importation or bringing in, as the case may be, of the vehicle is deemed to be the lesser of (a) the tax that was payable by the registrant in respect of the acquisition, importation or bringing in, as the case may be, of the vehicle; and (b) the amount determined by the formula (A x B)- C where A is the tax that would be payable by the registrant in respect of the vehicle if the registrant acquired the vehicle at the particular time (i) where the registrant is bringing the vehicle into a participating province at the particular time, in that province, and (ii) in any other case, in Canada for consideration equal to the amount deemed under paragraph 13(7)(g) or (h) of the Income Tax Act to be, for the purposes of section 13 of that Act, the capital cost to a taxpayer of a passenger vehicle to which that paragraph applies, … C is … zero. 123. ...
FCA
Dumais v. Canada (National Revenue), 2008 FCA 301
This conclusion is obvious, especially if I take into consideration the numerous hours of unpaid work performed by the employee during the low season. ...
FCA
Lister v. Canada, 2006 FCA 331
As consideration for those payments, Ms. Lister obtained the right to occupy an apartment, two prepared meals each day in the dining room, a 24 hour emergency call system and health monitoring with a personal pendant, medical supervision to assist her with medication four times a day, assistance with puffers, and laundry and housekeeping services. [3] Hawthorn Park also had a residence called Orchard Manor that was equipped to provide secure facilities and 24 hour nursing care for persons suffering from Alzheimer’s disease or dementia. ...
FCA
Sixgraph Informatique Ltée v. Canada (Minister of National Revenue), 2005 FCA 86
The Directive that incorporates the Policy identifies a number of factors that may be taken into consideration for a request for an extension of time, such as extraordinary circumstances (death, flood, fire), reasonable efforts to comply with the Act, failure by the Canada Customs and Revenue Agency (Agency) to act on a written request for information, delay by the Agency in providing the information requested, etc. ...
FCA
Palonek v. Canada (National Revenue), 2007 FCA 281
[23] This now brings me to a consideration of the material upon which the third review decision was made ...
FCA
Xco Investments Ltd. v. Canada, 2007 FCA 53
A cheque was made payable to the Appellant and deposited to its Royal Bank account; and On May 15, 1993, Woodwards transferred its interest in the Partnership to the Appellant for $1.00 and other good and valuable consideration; For the April 30, 1992 fiscal year-end of the Partnership Woodwards was allocated operating income for accounting purposes of $11,563 out of a total of $292,066. ...