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Results 6051 - 6060 of 28818 for consideration
FCA
Domenico Vespoli, Precision Mechanics Ltd., 80591 Canada Ltd. And Paradis Vespoli Ltée v. Her Majesty the Queen, the Attorney General of Canada and the Honourable William Rompkey in His Capacity as Minister of National Revenue, [1986] 2 CTC 106
It seems to us that the use in subsection 1(3) of the phrases "amount involved on the face of the proceedings” and "in its inception” is clear indication that in the absence of directions to the contrary in the final judgment, the classification of an action for the purpose of costs requires consideration of all the reliefs sought at the time it is instituted. ...
TCC
William Cameron v. Minister of National Revenue, [1984] CTC 2584
By Deed of Land made September 21, 1977, the Appellant conveyed Lot C Parcel F D.L. 1391 Plan 16885 (“the property’’) to his son and daughter-in-law, John and Cynthia Cameron for the sum of $1.00 and other good consideration. 3. ...
T Rev B decision
John Ian McPhee v. Minister of National Revenue, [1980] CTC 2042, 80 DTC 1034
No authority or logical reason was advanced as a basis for what was, in effect, a submission that an extended definition of a word in one statute should be applied when the meaning of that word in another statute is under consideration. ...
T Rev B decision
Raymond Potvin v. Minister of National Revenue, [1980] CTC 2292, 80 DTC 1267
Even if we take into consideration a second intent which Mr Potvin may have had, it must be concluded that this land was, as he called it, a pension fund for his future. ...
TCC
Jeannette Bourgeois v. Her Majesty the Queen, [1996] 3 CTC 2722 (Informal Procedure)
Obviously, that opinion on my part, has no relevance to and should not be reflected in any consideration for years beyond 1992, without the appropriate and concurrent supportive documentation. ...
TCC
Gurbaksh Kaur Uppal v. Her Majesty the Queen, [1996] 3 CTC 2816 (Informal Procedure)
Analysis I am satisfied that the June 16th, 1992 agreement (Exhibit A-l), for valid consideration, set up a valid trust wherein title to all Canada Pension overpayments were vested in Confederation Life. ...
TCC
Crowley v. R., [1998] 1 CTC 2165
While it does not form part of this decision, it would appear that she is entitled to serious consideration to receive child tax benefits with respect to the period after June 1994. ...
TCC
Browatzke v. R., [1999] 1 CTC 2584
As this written offer of settlement was a bona fide reflection of the Appellant’s position, the Appellant submits it should be taken into consideration on an award of costs by this Court. ...
FCTD
Minister of National Revenue v. Klundert, [1999] 4 CTC 140
My jurisdiction is limited to a consideration of Mde Justice Tremblay-Larner’s order, issued pursuant to s. 225.1 of the Income Tax Act (the jeopardy order). ...
FCA
Dominion Bridge Company Limited v. Her Majesty the Queen, [1977] CTC 554, 77 DTC 5367
In my view, arrived at after the best consideration that I have been able to give to the appellant’s submissions, this finding was a finding of fact that was open to the learned trial judge on the evidence before him and there is no ground for interfering with it. ...