Search - consideration

Unfortunately the statutory deadlines do not allow me to take these considerations into account ...

  [9]      When informed of this at the Taxation of Costs, the Appellant was adamant that he was entitled to his costs, as these had been awarded by Justice O'Connor; further, he wanted the whole question to be referred to a Justice of this Court for consideration. ...

Whether Claridge No. 1 was a partnership and the value and consideration for those purchases are parts of the subject in dispute. [5]      James S. ...

Given the facts as presented, I recommend that favourable consideration be given to an application if made under the Financial Administration Act. ...

.-             Le défendeur versera à la demanderesse pour ses deux (2) enfants mineurs une pension alimentaire de 50,00 $ par semaine payable d'avance le premier de chaque mois (soit 200,00 $ les mois de quatre (4) semaines ou 250,00 $ les mois de cinq (5) semaines) par une série de chèques postdatés couvrant une période d'une (1) année; cette pension alimentaire sera payable dès la signature de la présente convention; [...] [9]            The divorce decree was dated May 12, 1995 giving force to the "Convention sur mesures accessoires et autres réclamations" signed on May 8, 1995. [10]          Counsel for the Minister relied on subsections 56.1(4) and 118(5) and paragraph 118(1)(b) of the Income Tax Act as amended for 1996 and 1997. [11]          Taking into consideration all of the circumstances of this appeal, including the testimony of the Appellant, the admissions and documentary evidence, the Court is satisfied that the Appellant has not succeeded in his onus. [12]          Accordingly, the appeal is dismissed. ...

He contended that the ring was given by the employer company for no consideration, that is, without any expectation of receiving a benefit from him. [4] I cannot share this point of view. ...

In consideration of the amount involved, and the rules of this Honourable Court, the Minister does not seek to reassess the Appellant's 1996 income tax return to address the aforementioned error. [3]      The evidence established that the assumptions contained in paragraph 7 of the Reply are true. ...

Beaubier Appearances Counsel for the Appellant: Jehad Haymour and Carman McNary Counsel for the Respondent:              Deborah Horowitz and Wendy Burnham Amended Reasons for Order and Order Beaubier, J.T.C.C. [1]            The parties have consented to proceeding on January 17, 2001 at Calgary, Alberta to argue as to "Whether the promissory note provided as consideration by the Appellant is a contingent liability of the Appellant? ...

Taking into consideration all of the circumstances of this appeal, taking the testimony of the witnesses and the admissions, I am satisfied that the Appellant has not succeeded in his onus of establishing on the balance of probabilities that he was entitled to the GST rebate during the 1997 taxation year. ...

Callow Counsel for the Respondent: Scott Simser and Sherry Darvish For the Intervenor: The Intervenor himself____________________________________________________________________ Reasons for Order (Delivered orally from the Bench at Toronto, Ontario, on October 6, 2000) McArthur J.T.C.C. [1]            A motion was presented by counsel for the Appellant for an order that the Intervenor, Morley Raymer, produce copies of all income tax returns from Revenue Canada for himself personally and for MR Enterprises for the relevant periods being 1996, 1997, 1998 and 1999 taxation years, at reasonable photocopy cost to the solicitor for the Appellant. [2]            The Appellant is appealing a decision of the Minister of National Revenue ruling that Morley Raymer, owner and operator of MR Enterprises, was an employee, rather than a contractor, for the purposes of pensionable employment and employment insurance while engaged with Budget Propane Corporation for the period October 21, 1996 to August 31, 1998 in accordance with the Canada Pension Plan and the Employment Insurance Act. [3]            Counsel for the Appellant submits that one of the relevant considerations in determining whether Mr. ...