Search - considered

Finkelstein’s certificate only considered the hearing impairment.       [13]          In the result, although the circumstances of the appellant are sympathetic, the appeal must be dismissed.            ...

In light of my findings, the Appellant’s wife could amend her appeal so as to have the deductibility of the expenses that were erroneously claimed by her husband considered under her appeal as expenses incurred by her ...

The first amount of $42,000, which is not the subject of the appeal, represented support payments, whereas the other portion of $50,000, paid in two instalments, one of $10,000 and another of $40,000, was a provision for costs, while the appellant submits that they were periodical payments that should be considered support payments ...

Counsel noted that it was the Respondent's position that an application filed with the Court should not be considered to be filed with the Minister ...

Her Majesty the Queen, 2004 FCA 10, 2004 G.T.C. 1079, the Federal Court of Appeal considered the Tax Court Judge’s exercise of discretion with respect to the awarding of costs.  ...

The factors that must be considered in estoppel are discussed.   [7]      The Court is satisfied that the same question has been decided twice by this Court. ...

GST provisions are generally quite technical and where the word “shall” is utilized, as in subsection 262(1), the application of the provision must be considered mandatory as opposed to directory. ...

Having considered the circumstances, I have concluded that the case should be dismissed for want of prosecution, and I impose costs payable forthwith in the amount of $500.   ...

[See Note below]   Having considered the circumstances, I have concluded that the case should be dismissed for want of prosecution, and I impose costs payable forthwith in the amount of $500.     ...

  [7]      The Appellant's remuneration consists of commissions that Canaccord paid and that Canaccord considered employment income. ...