Search - considered
Results 11451 - 11460 of 14755 for considered
TCC
277287 Alberta Ltd. v. R., [1997] 3 C.T.C. 2380
As discussed subsequently, the transfer of legal ownership of an equitable interest in real property may be considered a sale of real property. ...
TCC
Kuchta v. R., [1998] 2 C.T.C. 2694
I doubt Parliament considered such a scenario but merely assumed that a person without any income should be available to look after the children involved in the relationship. ...
TCC
Mercier v. R., [1998] 2 C.T.C. 2610
(c) list is exhaustive and no other activity shall be considered as a basic activity of daily living. 19 Section 118.4(1)(c)(ii) mentions “feeding and dressing oneself”. ...
TCC
Shamita Inc. v. R., [1998] 2 C.T.C. 2974
Accordingly, it does not exclude any other income which is considered to be derived from property within the meaning of the Act. ...
EC decision
Minister of National Revenue v. Consolidated Mogul Mines Limited, [1966] CTC 16, 66 DTC 5008
The appellant on the other hand submits that if the respondent does not get the deduction of exploration expenses such as those incurred by Consolidated Halliwell Limited and these others, it cannot use such expenditures as criteria to be considered in the determination of whether or not the principal business of the respondent was mining or exploring for minerals during the years 1957 to 1960 inclusive. ...
FCTD
Ntuer v. Canada (Attorney General), 2022 FC 1596
Costs [30] Rule 400 gives the Court “full discretionary power over the amount and allocation of costs and the determination of by whom they are to be paid. ” Having considered the factors listed in subrule 400(3) of the Rules, as well as the calculation made by the respondent, and all other circumstances of this case, I find it appropriate to award an amount of $250 in costs payable by Mr. ...
EC decision
Russel W. Fyke v. Minister of National Revenue, [1964] CTC 54, 64 DTC 5032
For the moment it is sufficient to say that the evidence of the appellant, corroborated by that of his wife (these were the only two witnesses called by the appellant and none were called by the respondent), establishes to my satisfaction that when considered alone there is nothing to suggest other than that the two properties were acquired solely as investments, the residence as a home for the appellant and his family and the apartment house as an investment from which he expected to and did receive rental income. ...
EC decision
Minister of National Revenue v. Roger Elkin Christie, [1964] CTC 165, 64 DTC 5099
The respondent testified that if the probationary period antecedent to active membership in the Board had not been waived, in all likelihood he would not have embarked on this venture, He also considered that active membership in the Board was essential to the suecess of his business. ...
SCC
The Deputy Attorney-General of Canada v. Eric Brown, [1964] CTC 483, [1964] DTC 5296
Circumstances may vary and the position of each client who desired to claim privilege would still require to be considered. ...
EC decision
Ben Lechter v. Minister of National Revenue, [1964] CTC 510, 64 DTC 5311
Consequently, I probably would have considered the appellant as engaged in a profitmaking scheme or venture in the nature of trade if this question were the only one raised in the instant suit. ...