Search - considered

They are only indicia to be considered in order to determine whether such a relationship exists (paragraph 42). (27) Thus, in Quebec law, the criterion of direction and control remains the determining element (9041-6868 Québec, paragraph 12). ... The workers unanimously testified that they considered themselves self-employed workers. ... Meunier 's testimony is also very clear in this regard, that is to say that all workers were considered self-employed and not employees of the appellant. ...

The question before the Board was whether part of a disposition could be considered as capital account. ... The Department's position is that proceeds from all sales of livestock by a taxpayer in the business of farming, including those animals in a basic herd, are considered to be income. ... He suggested that the reason the word "livestock" alone was used, rather than “livestock inventory", was because of the difficulty with the fact that the livestock would not ordinarily be considered to be included in the inventory of the cash basis system of a farmer, "who would, in fact, have no inventory whatever" (TS, p. 118). ...

On May 12, 1975 the authorization, along with two affidavits sworn by Gary Edmund Baker and Manuel Concalves Coelho, officers of DNR, was considered by MacRae, Co Ct J and approved on that date. ... In that case, the Court considered the jurisdiction to order the return of objects seized pursuant to a search warrant which was defective. ... The order made by Reid, J could be considered to have been made under s. 24(1) although his inherent jurisdiction to order the return of the article has not been taken away by the Charter. ...

None of the decisions reported to date dealing with section 125 have considered whether the bare investment of cash in bank certificates or short-term prime commercial paper constitutes an active business. ... The funds placed in deposit were considered surplus to the daily business needs of the company. ... In order that the interest should be considered as having been derived from the active business, “the specific function under review should form a necessary part of the whole operation”. ...

The learned trial judge carefully considered the meaning to be given to the word ‘‘royalty’’ which is not defined in the Act after first stating, at page 174:... ... This question was again considered in the Supreme Court in M.N.R. v. Wain-Town Gas and Oil Company, Limited, [1952] C.T.C. 147. ... M.N.R. (1957), 17 Tax A.B.C. 71, it was Section 64(3) itself which was considered. ...

We considered other elements to support that inclusion of income. Mr. ... Chau: We considered-- yes, you’re right. We considered also explanation and justification from the taxpayer. ... The CRA decided to rely strictly on the explanation that they considered not credible and not satisfactory. ...

However, if the re‑investigation is a reviewable matter, I have also considered whether there is an adequate alternative remedy available to the Applicants, and whether the Court’s jurisdiction is ousted by virtue of section 18.5 of the Act. ... On that basis, they state that this application cannot be bereft of any chance of success because the vires issue has never been considered: Applicants’ Written Representations at para 81. ... In another appeal, the CITT considered whether the normal values applicable to the subject goods should be those established by the CBSA during its re-investigation or those established during the CBSA’s original investigation: Ferrostaal Metals GmbH, 2020 CanLII 43521 (CA CITT) [Ferrostaal Metals GmbH]. ...

Reid said that this is the figure which the Department considered as being the company’s net profit up to that point. ... Lord Justice Swinfen Eady goes on to say: " " This purpose may be changed as often as considered desirable, and as the constitution of the bank may allow. ... He added that it is evident that there was a large revolving fund used for a number of purposes and that it cannot be considered as fixed capital. ...

In the appellant’s view, the proper characterization of the disclosed facts could not be considered a misrepresentation. ... The Court believes that the Appellant in the present case would share the view that a filing position and the proper characterization of the disclosed facts cannot be considered a misrepresentation for the purposes of subparagraph 152(4)(a)(i) ITA. [37] In Mont-Bruno 2018, Justice Favreau considered a number of cases on misrepresentation. [17] Ultimately, Justice Favreau’s line of analysis suggests that this Court was not convinced that a filing position could not be a misrepresentation for the purposes of subparagraph 152(4)(a)(i) ITA. ... The fact is first disclosed, then considered and may lead to or support a conclusion of law. ...

It cannot be considered in any sense a part of the profitmaking structure or organization of an enterprise. ... In my view a payment for the contract must be considered to be a payment for the supply. ... A similar question has been considered by English and Irish courts on a number of occasions. ...