Search - considered

Filter by Type:

Results 14511 - 14520 of 14774 for considered
T Rev B decision

Peter Rawsthorne v. Minister of National Revenue, [1981] CTC 2187, 81 DTC 116

Certain specific amounts of unreported income were uncovered by Mr Di Martile as a result of “third party investigation’, and in his words: Due to the fact that we did not acknowledge that the $10,000 was on hand at the beginning of the period, and since we could not account for any other source of funds, we considered them to the unreported business income. ...
T Rev B decision

Nachum Mizné, Laurent Mizné, Bertha Mizné, Maissoneuve Realties v. Minister of National Revenue, [1980] CTC 2665, 80 DTC 1559

Mr Mizné stated that he considered himself to be legally the owner: We are still the owners today. ...
FCA

R. v. National Bank of Canada, [1998] 1 CTC 1

The Bank’s argument comes down to this: when a bankruptcy occurs, the debts assigned are considered to form part of the property of the bankrupt and the provisions of the Bankruptcy Act apply, including, inter alia, those provisions (section 107) relating to the scheme of distribution of the proceeds realized from the property of a bankrupt. ...
TCC

Morin v. R., [1998] 3 CTC 2627, 98 DTC 1434

Counsel for the respondent explained that he had decided not to call him because he considered the evidence already submitted to be sufficiently persuasive. ...
BCSC decision

Royal Bank v. Tuxedo Transport Ltd., [1999] 3 CTC 393

.), considered the question of whether an interim receiver was a “trustee” for the purposes of that section of that Act. ...
TCC

Halls v. The Queen, 2022 TCC 14 (Informal Procedure)

All relevant information from a variety of sources was considered. In this case, there was a material discrepancy between reported income and income assessed. ...
TCC

Walkus v. R., [1999] 1 CTC 2086

The Appellants’ position is that the company should be considered to be situate on the Reserve because its boats are docked as close to the Reserve as is possible (there being no dock available on the Reserve itself), the fishing takes place from a port close to the Reserve, and the company has an office on the Reserve, where it keeps at least some of its corporate records and does some of its business. ...
TCC

Walkus v. R., [1998] 4 CTC 2526

The Appellants’ position is that the company should be considered to be situate on the Reserve because its boats are docked as close to the Reserve as is possible (there being no dock available on the Reserve itself), the fishing takes place from a port close to the Reserve, and the company has an office on the Reserve, where it keeps at least some of its corporate records and does some of its business. ...
TCC

Descormiers v. R., [1999] 4 CTC 2749, [1999] DTC 1255

While the comparables method may be considered ideal, it must be understood that the comparables are always subjective and imperfect in terms of both quantity and quality. ...
T Rev B decision

Les Meubles De Maskinongé Inc, First Actualles Associés Houde Inc, Second Actualles Heritiers Bernèche, Deemed v. Minister of National Revenue, [1979] CTC 2028, 79 DTC 66

Même si les auteurs de l’article cité au paragraphe 3.18 des faits appliquent cette théorie dans le cas d’évaluation relativement à un problème de gain de capital: In summary, when dealing with capital gain matters, the presence or absence of special purchasers must be carefully considered. ...

Pages