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It was Court who considered the payments as a rent and adjusted the relevant accounts when preparing the statement for 1990. ...

This matter was considered by Judge Garon in Cie Price Ltée c. R., (1993), 95 D.T.C. 428 (T.C.C.). ...

This represented 7.5% of the total funds raised of $2.2 million and the Minister considered that 7.5% was a reasonable financing cost. ...

In assessing the appellant the Minister considered that the gain made was not a capital gain but business income. ...

Sobier, J.T.C.C. considered the facts before him as well as the provisions, in particular, section 121, of the Ontario Business Corporations Act (“OBCA”) dealing with the resignation of a director. ...

There is no need to refer to a list of precedents on the concept of gross negligence and extenuating circumstances that should be considered for the purposes of s. 163(2) of the Act when the evidence shows that a taxpayer deliberately failed to report money received that he or she knew to be taxable. ...

I considered the Volpe’s [sic] like a personal, like a family. [39] [49] In response to a further question, Mr. ...

And lastly to the following question: “Are you considered to be a resident of another country”? ...

He suggested that legal costs are now considered to be also deductible if they are incurred to claim an alimony pursuant to a divorce. ...

By analogy with the decision of the Supreme Court of Canada in The Queen v Canadian Pacific Railway Company, [1971] CTC 163; 71 DTC 5078, the Plaintiff is considered to be the manufacturer for sales tax purposes of the ties creosoted in these circumstances by Domtar. 6. ...