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Results 1941 - 1950 of 7904 for considered
TCC
Layton v. M.N.R., docket 97-663-UI
Institute of Technology, the Payor, when he was on unpaid leave should be considered as insurable earnings when they were paid or if they had to be used as "top up" to his last regular pay period within the meaning of the Unemployment Insurance Act. [2] The Respondent informed the Appellant that it had been determined that vacation pay had to be allocated to the last pay period in which he was employed with the Payor. [3] The Appellant was employed with the B.C. ...
TCC
Sursal v. The Queen, docket 97-3081(IT)I (Informal Procedure)
McArthur of this Court reduced the expenses claimed to what he considered reasonable amounts and allowed certain losses for the 1989 and 1990 years. ...
TCC
Checkmate Cabs Ltd. c. M.R.N., docket 97-1193-UI
") has appealed a decision dated March 20, 1997 that it "is considered to be a deemed employer" under the Unemployment Insurance Act for the calendar years 1995 and 1996 of "drivers" who did not own taxicabs dispatched by the Appellant, but drove the taxicabs. [2] The evidence is that C.C. owns one handicap van and dispatches twelve taxicabs owned by other individuals and corporations in Kelowna, British Columbia and did so in 1995 and 1996. ...
TCC
Technogold Imports Inc. v. The Queen, docket 96-4833-GST-I (Informal Procedure)
With all respect to the members of the Appellate Division, I agree with the learned trial judge that a valid sale of this motor vehicle had been made to the defendant Peter Pidoborozny (the father) and that he was the owner at common law notwithstanding the fact that his son had made the payments under the conditional sales contract and had had exclusive possession of the vehicle from the date of its purchase. [11] I recognize that these two cases interpreted the word "owner" within the meaning of the provincial legislation and that other things may have to be considered in deciding the meaning of the words "acquire", "supply" or "import". ...
TCC
Baxter v. The Queen, docket 97-396-IT-I (Informal Procedure)
The following criteria should be considered: the profit and loss experience in past years, the taxpayer’s training, the taxpayer’s intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...
TCC
Miracor Holdings Inc. v. The Queen, docket 97-925-GST-I (Informal Procedure)
The denial of the ITC implies that the Ferrari is not considered to be inventory on hand as at January 1, 1991 but capital property. ...
TCC
Swain v. The Queen, 2012 TCC 323
Settlement offers should be taken and considered seriously as costs may be awarded in an amount significantly in excess of tariff against an unsuccessful party who has not accepted a settlement offer that would have been more favourable than the outcome at trial. ...
TCC
Letendre v. The Queen, 2011 TCC 577
[6] Since the return was made outside the normal reassessment period, t he Minister considered that the return was a request by Mr. ...
TCC
McIntosh v. The Queen, 2012 TCC 219 (Informal Procedure)
DECISION: [8] In addition to the oral submissions of the parties, I have also considered the letter from the Appellants dated April 16, 2012. ...
TCC
Preugschas v. The Queen, 2005 TCC 657 (Informal Procedure)
The C4, C5 and C6 discs in Trina's neck had been broken and she was considered to be a quadriplegic. ...