Search - consideration
Results 22541 - 22550 of 28946 for consideration
TCC
Nowak v. The Queen, docket 95-1750-IT-G
In fact, consideration of such a centre was remarkably short-lived since construction of the golf course commenced in 1989 and all of the farm facilities and stables (but one) were bulldozed. [33]Nonetheless, the Appellant maintains that during this interregnum he was carrying on the business of farming conceding only that it was “in a drastically reduced level because we did not have access to all the horses”. ...
TCC
Datacalc Research Corporation v. The Queen, docket 2000-1413(IT)G
The appellant is not a taxpayer who has filed its return and claimed and received a RITC prior to the coming into force of the 1994 amending act. [53] If the somewhat extreme situation postulated by the appellant in the argument quoted above occurred it would have to be looked at very carefully, because it gives rise to quite different considerations from those that prevail here where the claim is based upon a filing that is well beyond any statutory filing date. [54] In any event, I do not think that the fact that a statutory provision can in some circumstances lead to an unjust or inconvenient or even absurd result can justify ignoring it or not applying it to a different set of circumstances. ...
TCC
Prue v. M.N.R., 2011 TCC 9
The draft agreements – Exhibits A-6 and A-7 – were not submitted for her consideration until June and Prue was not satisfied with certain terms therein. ...
TCC
Nachar v. The Queen, 2011 TCC 36, [2011] GSTC 12
Rather, the Act contains both objective elements- embodied in the reasonable person language- and subjective elements- inherent in individual considerations like "skill" and the idea of "comparable circumstances". ...
TCC
Robertson v. The Queen, 2011 TCC 83
While it is clearly a factor and a consideration, it is not in itself sufficient. ...
TCC
Cavalier Land Ltd. v. M.N.R., 2011 TCC 490
When the contract – Exhibit A-2 – was presented to him for consideration, he regarded it as pertaining only to his function as an Agent since it did not deal with any other duties he had performed at Landmasters. ...
TCC
Integrated Automotive Group v. M.N.R., 2011 TCC 468
This is more in keeping with a secondary factor to consider after consideration of the primary factors and far from any presumption in favour of intention. [25] This Court has followed that line of reasoning and refused to give any weight to the intention of the parties when Wiebe Door factors above were sufficiently conclusive in the cases of A&T Tire& Wheel Ltd. v. ...
TCC
893134 Ontario Inc. (Mega Distributors) v. The Queen, 2010 TCC 357
[64] The following inconsistencies were also taken into consideration by the Court: (a) Contrary to the Appellant's assertion, it has been clearly demonstrated through the surveillance that the Appellant’s tobacco products were delivered to local stores by the Appellant, or its agents, or its employees. ...
TCC
Garage Gilles Gingras v. The Queen, 2010 TCC 343 (Informal Procedure)
Gingras’ explanations on this subject but did not take into consideration the note on the co‑ownership of the trailer because it was a handwritten addition that she did not find to be credible ...
TCC
Sundog Distributing Inc. v. The Queen, 2010 TCC 392
[26] Counsel also added that to have any force or effect, Article IX requires the consideration or presence of two enterprises, one in each Contracting State. ...