Search - considered

  [25]     Reed, J. seems to be of the opinion that a per diem rate is sufficient to make the remuneration "fixed" or "ascertainable" so as to meet the definition in the Income Tax Act, but he adds that there are other factors to be considered which may make the remuneration less "ascertainable". ... Therefore, the remuneration must be analyzed to determine if it is fixed or ascertainable according to the criteria in Merchant and Payette, and the permanent, continuous and exclusive nature of the occupation must be considered. ...

While the first remedy to be considered was a monetary award, the Canadian jurisprudence recognized that in some cases it might be insufficient. ... It should therefore be considered as part of the property owned by the beneficiary at valuation date. 43     It must be emphasized that the constructive trust is remedial in nature. ...

    [8]      At the hearing, the parties agreed that only the Replies to the Notice of Appeal in Files No. 1 and No. 2 would be considered because the notices are similar to each other ... Several factors can be considered in order to detect the presence or absence of a relationship of subordination. ...

The issue of relevancy was considered at length by Christie A.C.J. in Shell Canada v. ... I have not consider- I considered this as a taxable service. [18]     Appellant counsel certainly had the right to seek clarification in respect to Mr. ...

That is why the Secretary of the Commission considered the recipients to be the clients of advocates in private practice. ... As is apparent from the explanatory notes for July 1997 accompanying the draft bill amending the Act, this section was considered superfluous, "as the treatment it grants is already consistent with the legal nature of these operations. ...

Had the Appellants' counsel given me any concrete idea as to how to amend the pleadings to address the concerns I have just expressed, I may have considered leave to amend. ... I was given nothing to help identify a specific right arising from practices, customs or traditions, which could possibly be considered an aboriginal right protected by subsection 35(1) of the Constitution Act, 1982. ...

Systematix counsel basically adopts the position enunciated by David Sherman as follows in his commentary on the Alexander Nix Group decision: In this particular case, there was a technical solution available that Judge McArthur might have considered. ... So in my view, a registration number must be assigned in conformity with section 241 to the supplier. [17]     The next question is what point in time is to be considered in determining whether there is a number assigned in conformity with section 241? ...

(x) Retirement compensation arrangement- any amount, including a return of contributions, received in the year by the taxpayer or another person, other than an amount required to be included in that other person's income for a taxation year under paragraph 12(1)(n.3), out of or under a retirement compensation arrangement that can reasonably be considered to have been received in respect of an office or employment of the taxpayer;... ... Rather, he qualified for benefits under RCA No. 2 because he was considered a "surplus employee", which in turn allowed him to receive benefits by virtue of sections 3 and 4 of the Retirement Compensation Arrangements Regulations, No. 2 referred to above. ...

Seven of the 29 workers in 2002 were considered employees and they and all the others, with the exception of Régis Bourque and the secretary, were hired to perform duties relating to the various aspects of the appellant's cleaning business. ... The relative weight of each will depend on the particular facts and circumstances of the case. [24]These factors have been applied and the overall nature of the inquiry has been taken into account by the Federal Court of Appeal in many cases, and that court has also considered other factors such as whose business it is and what the intention of the parties was in entering into their contract (Wolf v. ...

He also claims that the respondent admitted this fact in paragraph 5 of the Reply to the Notice of Appeal. [4]      The said letter of October 9, 2001, states as follows: [TRANSLATION] RE:       Objection to Notice of Assessment No. 18564                                     dated April 5, 2001 Dear Sir: This is to advise you that the above-referenced objection has been considered and that, as recently agreed, we are are hereby confirming the assessment made on April 5, 2001, in accordance with subsection 165(3) of the Income Tax Act. ... The deposit consisted of $100 bank notes most of the time, but he also deposited some $1,000 bills and four $50 bills. [28]     Sylvain Gardner, the auditor, considered the cheque and the cash deposits as unreported income of the company. [29]     Pierre Therrien admits the he deposited the $8,000 cheque into his personal bank account but says that he used this capital to pay company expenses that were never claimed in computing the income. ...