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FCTD

Obonsawin v. Canada (Minister of National Revenue), docket T-1284-98

Note      The central management and control of an organization is usually considered to be exercised by the group that performs the function of a board or directors of the organization. ...
FCTD

Veale v. Canada (Minister of National Revenue), docket T-159-97

Canada (1994) 164 N.R. 60, when it considered Rules 1612 and 1613. Moreover it would be of little assistance to the Applicant because such information is not relevant. [9]      Under the Fairness Legislation each case is to be decided on its own merits in accordance with the particular circumstances of each taxpayer, whether that taxpayer is from the Penticton District Office or other districts. ...
FCTD

Cohen v. Canada (Minister of National Revenue), docket T-2727-96

The Queen, [1989] 3 F.C. 403, which we considered at some length. While the doctrine of seizure may be harsh and severe, I must remind the plaintiff that he had the right to present his case to this Court, even without retaining counsel. ...
FCTD

Canada (Minister of National Revenue) v. Piccott, 2003 FCT 217

The September 27, 2002 Order was silent as to costs therefore, only the October 16, 2002 motion can be considered. 5 units will be allowed for item #1. [6]                 Mr. ...
FCTD

Beacock v. Canada (Attorney General), 2005 FC 567

In the absence of some explanation, which was not provided, I conclude that by considering the financial situation of unspecified "family members", the decision-maker considered irrelevant facts. [7]                In the result, the application for judicial review will be allowed. [8]                Costs normally follows the event. ...
FCTD

9049-4907 Québec Inc. v. Metromec Equipment Inc., 2004 FC 792

Analysis [6]         Unfortunately for the judgment debtor's counsel, I do not think that in the circumstances his claim for professional fees can be considered to have priority under article 2651(1) C.C.Q. [7]         In this case, the judgment debtor's fees were incurred at the request of the debtor, who instructed him to sue in his own interest, and not by a creditor in the common interest of the creditors. [8]         It turns out that the expenditures made in the common interest are those made, at a time when steps leading to the execution and realization of the patrimony are underway, in order to protect the assets that are subject to the common pledge. ...
FCTD

Canada v. Langevin, 2001 FCT 18

Foster ats William Tuz, creditor 519 at 525, because a licence is considered to be intangible personal property. [4]      Section 44 of this Court's statute provides:      44. ...
FCTD

Marstar Canada Inc. v. Canada, docket T-1317-98

Further on in the synopsis, he concluded that: "In view of the fact that the importation of the seized goods is prohibited, I recommend that they remain forfeit". [7]          In his Statement of Defence, the Minister alleges in paragraph 6 "that the Customs Inspectors opened the crates and found the following goods that were not reported contrary to section 12 of the Customs Act " and in paragraph 7 that the goods are all parts for Heavy Machine Guns "and were not altered to allow them to be considered deactivated. ...
FCTD

Mcbain v. Canada (Minister of National Revenue), docket T-1340-00

Toronto, Ontario October 23, 2000      FEDERAL COURT OF CANADA      Names of Counsel and Solicitors of Record COURT NO:                      T-1340-00 STYLE OF CAUSE:                  MATTHEW MCBAIN      Applicant                         - and-                          THE MINISTER OF NATIONAL REVENUE      Respondent MATTER CONSIDERED AT TORONTO, ONTARIO PURSUANT TO RULE 369 REASONS FOR ORDER AND ORDER BY:                  GILES A.S.P.                              ...
FCTD

Native Leasing Services v. Canada (Minister of National Revenue), docket T-1283-98

TORONTO, ONTARIO May 18, 1999      FEDERAL COURT OF CANADA      Names of Counsel and Solicitors of Record COURT NO:                          T-1283-98 STYLE OF CAUSE:                      ROGER OBONSAWIN, CARRYING ON              BUSINESS AS NATIVE LEASING                  SERVICES                             - and-                              HER MAJESTY THE QUEEN IN RIGHT OF CANADA AS REPRESENTED BY THE MINISTER OF NATIONAL REVENUE                          CONSIDERED AT TORONTO, ONTARIO PURSUANT TO RULE 369. ...

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