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Results 4061 - 4070 of 14751 for considered
TCC
Barejo Holdings ULC v. The Queen, 2018 TCC 200, aff'd 2020 FCA 47
In the first stage of the 2018 section 58 reference, the Court allowed the Follow-Up Question to proceed to be considered and answered. ... In paragraph 14, the Court wrote: A sum is considered certain when it can be made certain. ... In several provisions a “note” is expressly considered indebtedness or a debt obligation. ...
TCC
Adler v. The Queen, 2007 DTC 783, 2007 TCC 272
Prior to 1994, he rode the bus to work and considered he may have done so in later years if he had not been provided with the parking pass ... Barnes considered it was more convenient to use his own vehicle to travel to and from work. ... Amelio lived within 2 blocks of a bus stop but had not considered public transit as a viable alternative. ...
TCC
Simser v. The Queen, 2003 DTC 617, 2003 TCC 366
Amounts spent for nutritional items, vitamins and supplements are not considered eligible medical expenses nor are repairs to a wheelchair. ... Both the purpose and the effect of the legislation must be considered in determining the appropriate comparison group or groups. ... The Court considered whether that distinction constituted a violation of s. 15(1) of the Charter. ...
ONSC decision
The Queen v. Subacious, 78 DTC 6441, [1978] CTC 610 (Ont CA)
The present subsection 238(1) of the Income Tax Act is in the Same words as subsection 131(1) which was considered by McRuer, CJHC in Regina v Smith, supra. ...
FCA
Canada v. Gastown Actors' Studio Ltd., docket A-663-99 (FCA)
He also should have considered, as a preliminary matter, the respondent's argument that the Crown's pleadings were insufficient to raise the factual question of whether the respondent had collected but failed to remit GST. ...
FCTD
Merrins v. The Queen, 94 DTC 6669, [1995] 1 CTC 111 (FCTD)
The plaintiff argues that the amount of $60,000 was compensation for the extinction of the right to have his grievance arbitrated and therefore the award was the disposition of a chose in action and must accordingly be considered a capital gain. ...
FCA
Canada v. Phénix, 2001 DTC 5367 (FCA)
Ouellette, I will nevertheless allow this fee, since I assume that in this case the presence of a student-at-law had been considered necessary by the respondent. ...
FCA
The Queen v. Mastronardi Estate, 77 DTC 5217, [1977] CTC 355 (FCA)
And, in conclusion, he stated [p 576]: In my view. therefore, in this case. both such valuations* [2] must be considered as having taken place at some other time rather than at the instant of death of the deceased and no premise of imminence of death of the deceased should form any part of such valuations. ...
TCC
Lee v. R, 99 DTC 925, [1999] 3 CTC 2200 (TCC)
Therefore the object of the new legislation was to ensure that the business of a corporation that invested in rental properties would not be considered “active” unless there was sufficient activity in the corporation’s business to justify the employment of over five full- time employees. ...
FCTD
In re Cotrono, 82 DTC 6068, [1982] CTC 67 (FCTD)
In determining whether a prima facie case of fraud on the part of Vincent J Cotroneo has been established, I have considered the documentary evidence exhibited to Liachomsky’s affidavit. ...