Search - considered

According to this definition it is the situation in the last month of the taxation year in respect of which the expression is being applied that must be considered. ...

He replied that if an offer were made it would be considered. He then discussed the matter with the owners and they fixed a price of $125,000. ...

To appreciate the point in issue on this appeal, the application of the Income Tax Act to a person who was a member of the Legislative Assembly and who had made investments such as those made by the respondent in the year in question must be considered in three stages. ...

The facts upon which the appellant relies for its contention that the amounts in question were not, properly considered, revenues from a business within the meaning of that word as used in the Income Tax Act were developed in some detail commencing with the time when Saskatchewan was incorporated in 1882. ...

To extend the statutory deduction in the converse case would add to the anomaly and open the way for borrowed capital to become involved in a complication of remote effects that cannot be considered as having been contemplated by Parliament. ...

However it was considered by Mr. Ledingham and the appellant that one or other of them should accept the trip because Thornerest was negotiating with Ford to extend its franchise to include the Lincoln automobile produced by Ford. ...

Alimony or maintenance whether or not paid out of the husband’s income was considered. as something to which the wife was entitled. ...

Mahon would be considered. There is no mention of an agreement not to declare dividends or not to exercise voting rights on the preference shares in any of the appellant’s corporate records so far as I can ascertain from the material before me. ...

What is the line which separates the two classes of cases may be difficult to define, and each case must be considered according to its facts; the question to be determined being—Is the sum of gain that has been made a mere enhancement of value by realizing a security, or is it a gain made in an operation of business in carrying out a scheme for profit-making and was approved in part in Commissioner of Taxes v. ...

The worker considered himself an employee of the appellant. The worker’s tasks included: maintaining outdoor areas; maintaining the pool, nature spa and resting surface; maintaining the indoor areas and sports facility; removing snow from entrances and walkways; managing waste (garbage) and recycling removal; administering petty cash in the amount of $200.00; and managing reservations for the reception room and guest suite. ...