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Results 9921 - 9930 of 28953 for consideration
TCC

Martin E. Gordon v. Her Majesty the Queen, [1995] 2 CTC 2001

My track record speaks for itself and I feel this should be given the utmost consideration. ...
TCC

Angus L. Smith v. Minister of National Revenue, [1995] 2 CTC 2454, [1995] 1 CTC 2941

The facts are not in issue and the parties provided written submissions for my consideration. ...
TCC

Charlemagne Landry v. Her Majesty the Queen (Informal Procedure), [1994] 1 CTC 2049

This aforementioned provision of the Code of Ethics is concerned with the methods and actions of a lawyer that might suggest that he is primarily motivated in the practice of his profession by considerations of personal gain. ...
TCC

Catherine J. Lederhouse v. Her Majesty the Queen (Informal Procedure), [1994] 1 CTC 2094

In the event the parties do not wish to present further argument, then the Court will render a decision taking into consideration the evidence before it and the Symes decisions. ...
TCC

Helmut Swantje v. Her Majesty the Queen (Informal Procedure), [1994] 1 CTC 2559, 94 DTC 1359

The term "annuities" means stated sums payable periodically at stated times, during life or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth but does not include any annuity the cost of which was deductible for the purposes of taxation in the contracting state in which it was acquired. 3. ...
FCA

Marcel Piché v. Minister of National Revenue, [1993] 2 CTC 166, 93 DTC 5283

The applicant argued before us that the judge of the Tax Court failed to take into consideration the statement that appears in the letter accompanying the cheque, indicating that cashing the cheque would constitute evidence of acceptance thereof. ...
FCTD

Charles John Gordon Benoit, Joan Elizabeth Benoit and Gordon James Alfred Benoit v. Her Majesty the Queen in Right of Canada, [1993] 2 CTC 281

Consideration and determination of claimed rights and obligations of Treaty Indians have been canvassed, considered and adjudicated in numerous cases inferentially involving determination for declarations of rights and privileges involved. ...
TCC

Brigitte Gratl v. Her Majesty the Queen, [1993] 2 CTC 2035

The stated intention of the taxpayer as to the purpose of the acquisition is an important element, and is to be weighed in consideration of the conduct of the taxpayer with respect to the acquisition, the disposition, the related business activity of the taxpayer and the property transaction history of the taxpayer. ...
TCC

Norma McCready Sembinelli v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2345

/t would be a strange result if the question, whether legal expenses incurred in enforcing or preserving a right should be regarded as an outlay on account of capital or on account of income, fell to be determined on a consideration not of the true nature of that right but of the nature of the ill-founded grounds on which it was disputed. ...
TCC

Herman A. Turkstra v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2405

Although the House of Lords decided in the case of the Civil Service Unions that considerations of national security outweighed legitimate expectations of prior consultation, I am inclined to give some weight to the appellant's argument that the so-called doctrine of reasonable expectations may be used as a shield with respect to the penalty although it cannot be used as a sword to support a claim. ...

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