Search - considered

Minister of National Revenue [1986] 1 C.T.C. 2288, 86 DTC 1235, Justice Sarchuk made the following comments:   11     The Johnston case (supra), was considered in Hillsdale Shopping Centre Limited v. ...

      [10]          Even if the Worker had satisfied me that he truly did 200 hours of work, those hours would not have been considered insurable, because they would not have been under a contract of service, since, in my opinion, that contract was entered into on or after June 15, 2007, not in or before March 2007. ...

The testimony of Bianca Dubois   [7]               The testimony of Bianca Dubois, which, in my opinion, must be considered with a great deal of caution since she is currently the worker's common-law spouse, would yield fairly little information in any event, other than that she witnessed the signing of the document constituting Exhibit A‑5 by Mr.  ...

  [23]          Even if it was considered that the amounts transferred were not received by the appellant pursuant to subsection 146.3(5) of the Act, the amounts would nevertheless have to be included in the income of the appellant pursuant to subsection 56(2) of the Act ...

The relevant facts were considered, and the conclusion was reasonable. ...

As well, on the Declaration for Bail Deviation sheet, the reason given for deviating from the bail set in the Felony Bail Sheet confirmed that the authorities in the U.S. considered the Appellant to be a leader in the conspiracy. ...

Nevertheless, where an employee receives a supply for purposes of their employment duties, the supply should be considered rendered to the employer ...

Thus the definition of transaction is extended to include circumstances that would not strictly be considered to be a transaction within the normal meaning of that term ...

The Queen, 84 DTC 6247.  ...   11     In drawing the line between "ordinary" negligence or neglect and "gross" negligence a number of factors have to be considered. ...

In this particular case, the Court is satisfied that it can distinguish the facts here from the facts that Justice Bowman considered in his case. ...