Search - considered

The respondent acknowledges, however, that First Nation Band Council may sometimes be considered a public body and that a charge may be considered to be imposed for a public purpose if the money goes to a purpose other than defraying the costs of administering the program that imposes the charge (Westbank First Nation v British Columbia Hydro Power Authority, [1999] 3 S.C.R. 134 at para 37, 176 DLR (4th) 276; Eurig Estate (Re), [1998] 2 S.C.R. 565 at para 20, 165 DLR (4th) 1). [47]            The respondent submits that the surcharge is not enforceable by law. ... Des Roches had outstanding amounts for the surcharge owing, no efforts had been made to collect it. [48]            The surcharge is not a tax because a tax must be imposed by statute, regulation or by- law, which is not the case here. [49]            The respondent also argues that, even if all the criteria of Lawson were met, the surcharge would not be a tax because it is a fee charged by a public body for disposition of property and such fees are not considered to be taxes (Boniferro, above, at para 38). ... The evidence of the Chief is that no efforts have been made to collect unpaid surcharge amounts. [67]            Although a First Nation can be considered a public body, in these circumstances, its actions are only directed at the four reserve retailers who apply for an allocation of the quota and agree to the terms and conditions associated with that allocation. ...

It is a finding that must be carefully considered since it calls into question an element of judicial integrity. ... Zuber J.A. held that this subsection simply illustrates the power of the named officer to rely on assistants.   26     The Alberta Court of Appeal considered the same issue in R. v. ... Similarly the same arguments have been considered and addressed in T-441-13, and T-1744-13 ...

To begin, I will summarize the facts that must be considered to understand these cases.  ... Quebec’s Deputy Minister of Revenue and the Minister of National Revenue could not be considered to be mere ordinary creditors.  ... They are considered to be direct taxes, and the ultimate recipient of taxable goods and services is responsible for paying them.  ...

[47]            It should be recalled that, contrary to the appellant's submission that this was a contract for services, the judge considered that the contract concluded between the parties was a contract of employment. ... It is obvious, and this is also shown in this matter, that the CLP considered that the contracts it awarded were contracts for services ... If considered appropriate and on request, the Minister may award the remedy he considers applicable in the circumstances.   ...

Wolf and Canadair Limited was governed by Quebec law, this Court considered the tests for determining whether the contract was one of employment or for services ... In addition, she noted that the parties’ intention should be considered whenever it reflected their real legal relationship. [27]                             Mr. ... He also testified he had never considered such meetings as compulsory. ...

They also considered the use of the product by their customers and determined that it was mainly being used as a baking ingredient similar to dried fruit. ... I find that an average consumer would agree that a variety of dried fruit have naturally occurring sugar and can be eaten as a snack and yet cannot be compared to such items as candy apple or “fruit roll‑up” (as considered in General Mills Canada, supra, where malto‑dextrin and sugar were found to be the two major ingredients). ... In other words, bread products are considered basic groceries and that would likely include crackers or even bakery‑style bread sticks. ...

The Appellant added a heading for “Consistent Reporting”, which has been considered in other cases. ... The extent to which a taxpayer is considered credible and the extent to which their evidence is corroborated are very relevant considerations in circumstances where the Court is required to determine the intention for a taxpayer doing something. [37]         I do not accept Mr.  ... The account agreements and statements provide relevant evidence on key questions to be considered in this appeal. ...

On the contrary, the Notice of Appeal is clear and makes reference solely to the 2001 Reassessment. [35]         I do not see how the amendments sought by the Appellant could be considered clerical in nature. ... The drafting of a notice of appeal cannot be considered a clerical task; in my view, taking into account the facts described above, I fail to see in the omission of the mention of the 2002 taxation year and the 2002 Reassessment in the Notice of Appeal a mere clerical error. ... The one‑year grace period started running on August 31, 2016, when the Appellant learned that the CRA never considered that the 2002 Reassessment was appealed from. ...

Taxpayers are generally considered to be responsible for errors made by third parties acting on their behalf for income tax matters. ... Even if her testimony is read on its face as an admission that she fettered her discretion by strictly following the Guidelines, when her testimony is considered against the wording of the Guidelines, the argument made by the Applicant cannot succeed.   ... In particular, the Guidelines provide examples of extraordinary circumstances that may be considered but specifically state that these circumstances are not limited to such situations.   ...

Appellant's Position [35]          Counsel for the appellant contends that, for the purposes of applying paragraph 79(c) with respect to 1991, the time of the foreclosure must be considered. ... M.N.R., 57 DTC 1232 (S.C.C.). [37]          In counsel for the appellant's view, that decision states the principle applicable in the case of the repayment of a debt contracted a number of years earlier, since the Minister considered the devaluation of the foreign currency at the time of the repayment of the debt in establishing the gain. ... Further rules dealing with fluctuations in foreign currency are provided under new subsection 79(7) and 80.01(11). [44]          Thus, according to the explanatory notes, gains and losses which may result from foreign exchange fluctuations will not be considered for the purposes of the new sections 79 and 80 of the Act as enacted by S.C. 1995, c. 21, sections 26 and 27 (Bill C-70). ...