Search - considered
Results 11751 - 11760 of 14766 for considered
TCC
Foix v. The Queen, 2021 TCC 52, aff'd 2023 FCA 38
EMC had its own comparable software product, IT Performance Reporter (ITPR), but APG was considered a more desirable product. [7] Prior to these transactions, all of the shares of W4N were controlled equally by Messrs. ... This is so even if the Balance Note issues are not considered. [3] Did such distribution or appropriation occur “on the winding-up, discontinuance or reorganization of” W4N’s business? ... The Queen, 2014 TCC 75 Justice Hogan of this Court considered, and based his reasoning on the very same case law, but found as a fact that the business activities of the company in question continued as usual and its format remained the same for almost two years after the alleged distribution (paragraphs 32–34). [71] Regard may also be had to the 2003 Canadian Tax Foundation article “Public Company Non-Butterfly Spinouts” by Messrs. ...
TCC
Jerilynn C. Prior v. Minister of National Revenue, [1987] 1 CTC 2076, 87 DTC 26
Justice Dickson (as he then was) at page 334 (D.L.R. 351-52): In short, I agree with the respondent that the legislation’s purpose is the initial test of constitutional validity and its effects are to be considered when the law under review has passed or, at least, has purportedly passed the purpose test. ... As discussed previously, a law which prohibits certain practices which are an essential part of one’s religion must be considered an abridgement or infringement of freedom of religion. ... Those practices, which are prohibited by the dictates of the conscience or religion, “must be considered an abridgement of the freedom to conscience and religion, even though the impact occurs indirectly"" (T.S., p. 82). ...
TCC
Steven Cooper v. Minister of National Revenue, [1987] 1 CTC 2287, 87 DTC 194
In allowing the appeal, MacLean, P. disposed of paragraph 3(e) in these words at 134-35 (D.T.C. 458-59): It seems quite clear that s. 3(e) of the Act contemplates a situation where the taxpayer, for services rendered, receives as salary or remuneration (1) money, and (2) something in addition to the money by way of either (a) a living allowance in money, or (b) the free use of premises for living purposes, or (c) some other allowance or perquisite, all or any of which may as a matter of sense and right be considered as part of the gain, salary or remuneration of the taxpayer. ... His Lordship said that whether extinguishing the interest debt was the conferring of a benefit on the respondent under paragraph 8(1)(c) must be considered as a question of fact. ... In Malkin No. 2 the Court considered amended paragraph 3(1)(e) and subparagraph 2(1)(r)(i) and both included that word. ...
TCC
Demetre Kiliaris v. Her Majesty the Queen; Zacharias Kiliaris v. Her Majesty the Queen; Gregoris Tricoris v. Her Majesty the Queen; Richard Taperek v. Her Majesty the Queen; Helen Moulas v. Her Majesty the Queen; Helen Kiliaris v. Her Majesty the Queen; And Isidoros Moulas v. Her Majesty the Queen, [1996] 3 CTC 2743, 97 DTC 7
Granliénard at the time of the audit, he considered it is much too late now to suggest that the services rendered did not have a value equal to the bonuses. ... On the validity of the resolutions, counsel for the respondent considered that the fact that a par value had been indicated was only a clerical error which was of no consequence, since it was clear that the sole director intended to issue the preferred shares in the company’s capital stock in payment of bonuses. ... Counsel went further, noting that no share certificates were ever given to the appellants and, if despite this it is considered that they have received shares, the latter were worthless in view of the bankruptcy both of Hellas and of 125190. ...
FCTD
Canada (National Revenue) v. Dominelli, 2022 FC 187
(citations omitted) [25] While Sattva acknowledges that a contract must be understood in the context within which it was negotiated, the case also places important limits on this: While the surrounding circumstances will be considered in interpreting the terms of a contract, they must never be allowed to overwhelm the words of that agreement. ... As required by Sattva, the agreement must be considered as a whole and interpreted in light of the objective context within which it was negotiated. ... He claims that under Sattva, this is part of the context for the agreement that must be considered in the interpretation of his obligations. [50] Dominelli also notes that the Minister did not seek to specify the details of the search that he was required to undertake, beyond stating that he was to conduct a detailed and exhaustive search, listing the material that was of concern, and listing potential sources of such material. ...
FCA
Colel Chabad Lubavitch Foundation of Israel v. Canada (National Revenue), 2022 FCA 108
The appellant also argues that Rabbi Zirkind was involved in the daily operations of the appellant, so there is no reason why his salary should be considered a fundraising expense and that the Minister made a reviewable factual error in concluding otherwise. [29] The appellant further argues that the Minister made a palpable and overriding error of fact in concluding that it submitted inaccurate minutes of board meetings. ... Racine considered in the first audit and during the appeal from the Notice of Intention to Revoke. [43] Furthermore, Mr. ... Sokol as part of the donation scheme. [76] All of the foregoing (with the exception of the characterization of Rabbi Zirkind’s salary) have already been discussed as breaches of other requirements in the ITA, and, for similar reasons, the Minister made no palpable and overriding error in finding them to likewise constitute a violation of paragraph 168(1)(c) of the ITA. [77] As for the characterization of Rabbi Zirkind’s salary, the appellant has pointed to no reason why his salary ought not have been considered a fundraising expense as opposed to a charitable expenditure and, indeed, the appellant concedes that the Rabbi spent much of his time during the years in issue raising funds. ...
TCC
Langdon v. R., [1998] 4 CTC 2240, 98 DTC 1690
He considered the annual rental, costs of insurance, interest and upkeep. ... These expenses were not claimed in the Appellant’s 1990 income tax return or by any other entity because he considered it to be his principal residence and it did not matter. ... The Appellant considered legal action but it was obvious that this would have proven fruitless. ...
FCA
Contact Lens King Inc. v. Canada, 2022 FCA 154
Ontario (Minister of Finance), 2006 SCC 20, [2006] 1 S.C.R. 715 at para. 21 (Placer Dome), that because of the degree of precision and detail characteristic of many tax provisions, “a greater emphasis has often been placed on textual interpretation” (Decision at para. 33). [12] After listing what the TCC judge considered to be the five conditions for zero‑rating set out in Section 9, the TCC judge determined that the appellant, in order to benefit from zero‑rating, had to establish that each criterion had been met and could therefore not take these criteria for granted. ... As we have seen, the TCC judge considered that the supplier must obtain and keep a copy of the Prescription. ... However, there is no evidence to this effect in the record. [46] It is settled law that an administrative practice that is based on an administrator’s interpretation of a statutory provision that the administrator is responsible for applying is not binding on the courts but can nevertheless be an “important factor” to be considered in case of doubt about the meaning of this provision (Placer Dome at para. 40, citing Nowegijick v. ...
FCA
Corbett v. R., [1999] 4 CTC 231, 99 DTC 5624, 1999 CanLII 9367
[16] The Commission of Enquiry considered the purchase of service option given by section 32 of the 1970 Act and Nfld regulations 387/78. ... For the purpose of the Income Tax Act (Canada) (a) the pension adjustment factor as defined under the Income Tax Act (Canada) shall not exceed 18% for all years of service after December 31, 1990; (b) all employer and employee contributions shall be made with reference to actuarial reports; and 42. (1) Paragraph 3(d) of The Pensions Funding Act is repealed and the following substituted: (d) the Public Service Pension Act, 1991 and The Civil Service Act.. (2) Where in an Act or regulations there is a reference to The Public Service (Pensions) Act or a part or section of that Act, the reference shall be considered to be a reference to the equivalent part or section contained in the Public Service Pensions Act, 1991. ... [emphasis added] When this provision is considered in conjunction with sections 4 and 39 of the 1991 Act, the repeal of the 1970 Act and the subsequent enactment of the 1991 Act could not affect the rights acquired by or accruing to the respondent through her purchase of service contract. ...
T Rev B decision
Jet Metal Products Limited v. Minister of National Revenue, [1979] CTC 2738, 79 DTC 624
At least in part, that difference of opinion related to whether the term misrepresentation should, under the new Act, be considered as innocent misrepresentation or whether something of the nature of wilfulness (misrepresentation on a level in the scale higher than that which was required of the Minister) before reopening a statute-barred year. ... Mr Appleby’s objections relating to the fact that the Bevan reassessment accepted certain perspectives and assertions, which had been rejected in the Hobson reassessement, are not considered substantive. ... The Board points out that the Frenchlanguage version of the same two sections uses the identical French word “négligence”, and therefore, for purposes of this decision, the Board holds that the legislators did not intend any distinction to be made, and the word “neglect” is to be considered as synonymous with “negligence” under subsections 152(4) and (5) of the Act. ...