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Results 21921 - 21930 of 28970 for consideration
FCA
Brault-Clément Inc. v. Her Majesty the Queen, [1992] 1 CTC 44
However, the fact remains that the description given by the parties to the contract signed by them is an important point to be taken into consideration in determining the true nature of that contract. ...
TCC
Albert Cloutier v. Minister of National Revenue, [1991] 2 CTC 2469, 91 DTC 246
Another consideration is that if the appellant had $74,500 in cash, this means that around June 1978, the entire cash reserve in the refrigerator had been withdrawn, if, of course, the appellant used it exclusively to invest in Mercerie Manic Inc., either directly or indirectly with the money deposited for credit card slips and cheques. 4.04.3(5) All the notices of reassessment are based on the unexplained differences in capital between the end of December 1976 and the end of December 1982. ...
BCSC decision
Robert G. Heath Et Al. v. Her Majesty the Queen, [1990] 2 CTC 28
Making such clearly unfounded claims of privilege can only reduce the time available for consideration of documents in respect of which a claim for privilege might succeed. ...
TCC
Georgetown Investments Limited v. Minister of National Revenue, [1990] 2 CTC 2232, 90 DTC 1728
Whether there was any consideration for the transfer of these assets from the Rose Syndicate to the Rosedale Syndicate is, on the evidence before me, quite uncertain. ...
TCC
Jacob Small and William J. McRae v. Minister of National Revenue, [1990] 2 CTC 2286, 89 DTC 663
It also has the power, inter alia: (1) to establish and terminate programs and courses of study after consideration of the recommendations, if any, of the Cabinet and the faculty; (2) to appoint and promote members of the faculty and academic officers; (3) to grant tenure and leave to and to suspend and remove the academic officers and members of the faculty; (4) to federate or affiliate the College with any other institution of higher learning, and; (5) to establish and collect fees and charges for tuition and for services of any kind offered by the College and collect fees and charges on behalf of any entity, organization or element of the College. ...
TCC
Cassidy's Limited (Formerly Packer Floor Coverings Ltd.) v. Minister of National Revenue, [1990] 1 CTC 2043
It must be answered having regard to the facts of the particular case and the weight which must be given to a particular circumstance must depend upon practical considerations. ...
TCC
Mark Harding v. Minister of National Revenue, [1990] 1 CTC 2322, 90 DTC 1169
In seeking an answer, gross income, net income, capital investment, cash flow, personal involvement, and other factors may be relevant considerations. ...
FCTD
Rémillard v. Canada (National Revenue), 2021 FC 644
Relevance will be decided by the judge hearing the underlying application for judicial review on the merits. [42] However, the necessity of disclosing information in the proceedings, as assessed by the Minister when preparing the common record, is a very different consideration. ...
FCTD
Om. P. Chhabra v. Her Majesty the Queen, [1988] 1 CTC 84, 88 DTC 6015
A literal or legalistic interpretation must be avoided when the basic object of the treaty might be defeated or frustrated in so far as the particular item under consideration is concerned. ...
TCC
Edward T. Zimmer, Alfred Zimmer, Edna R. Zimmer, William v. Zimmer, and Dorothy Porter, Executrix of the Estate of Sadie Armor v. Minister of National Revenue, [1988] 1 CTC 2443, 88 DTC 1321
That situation lends itself very closely to a consideration of whether the land as an asset in 1971 — in the eyes of the owners — any longer was an income producing asset, or if it was by then an inventory asset, available for sale, indeed with only one purpose — to be sold just as any other inventory item. ...