Search - considered

The table included in the first paragraph of the notice of objection simply lists the actual adjustments that were made to the deemed dividends that were considered to have been received for the purposes of Part IV in the various years listed. ...

In my humble opinion, if the TCC judge had considered the evidence from the criminal proceedings, he would have had no choice but to conclude that the respondent had not discharged his burden of proving the connection between the legal fees and his business ...

He considered whether the construction of the transit facilities was an exempt supply, which would turn on the question of who was the recipient of the supply: the Province, or the public.  ...

Canada Forgings Limited treated the amount as a current business expense in its 1976 taxation year since it considered it as a benefit or compensation paid to key employees. ...

Massel, Director, Accounting and Collections Division of Revenue Canada, Taxation. [17]         The relevant part of the Authorization reads: Executive Pool Vehicles The issues raised during our two meetings as well as the comments included in your submission have been considered with regard to the proposed legislation and its effect upon the administration of your executive pool. ...

Nor is this a defalcation case of the type described in Parkland Operations, supra; Cassidy's Limited, supra; Agnew, supra; and IT-185R, where a business is defrauded by an employee or a third party, and the issue becomes whether the resulting loss is reasonably incidental to the income-earning activities.   28        A fraudulent scheme from beginning to end or a sting operation, if that be the case, cannot give rise to a source of income from the victim's point of view and hence cannot be considered as a business under any definition. …   32        In this case, the relevant evidence was tendered by the appellant himself, and the Tax Court Judge concluded from this evidence that he had been the subject of a fraud from beginning to end, a conclusion which precludes the existence of a business. …   [21]          It seems to me that as a result of the decision of the Federal Court of Appeal in Hammill, an activity that is a fraud cannot, in and of itself, constitute a source of income for the purposes of the Income Tax Act (the “ Act ”). ...

For this reason, these two terms should not be read together, and the noscitur a sociis rule does not apply. [50]         Here, the use of the word “or” between “household” and “personal” in the term “household or personal service” supports the view that Parliament intended to distinguish between household services and personal services and intended to include services beyond those ordinarily considered household services. [51]         The fact that the exemption for homemaker services falls within Part II of Schedule V, which deals with health care services, is further contextual support for the conclusion that assistance provided to elderly or infirm persons with the activities of daily living would be included in the concept of “personal service.” ...

At this time I do not think that Mann was a client of the firm and the information which he was relaying in my opinion could not be considered a privileged communication. ...

For example, if an employee had a $50,000 outstanding mortgage at ten per cent and relocated to purchase a house requiring a $70,000 mortgage at 15 per cent, only the five per cent differential on the $50,000 can truly be considered a loss. ...

  [39]            The Federal Court was willing to assume that the Minister considered the record before him. ...