Search - considered

The “other available information” relevant to the inquiry will depend on the nature of the information being considered for release. ... The RCMP considered that the serial numbers could therefore be used to glean personal information from the CFIS database. ... There is no evidence that the issues considered by Mr. Smith were considered by the access officer. ...

May reasonably be considered [18]   Although no decisions in regards to subsection 256(2.1) of the Act have defined the terms “ may reasonably be considered ”, the term is used in other sections and was defined by the Federal Court of Appeal (the “ FCA ”) in Wu v.  ... R. [4]   which found that: 46 The words “may reasonably be considered to have been undertaken or arranged” in subsection 245(3) indicate that the primary purpose test is an objective one. ... Ct.), at 5345. [22]   While not determinative, an important question to answer in attempting to conclude whether a reason is considered a main reason is “ If there had been no tax advantage, would the plan have been adopted in any event? ...

Cassell would reasonably be considered to be an employee of WPNL. … 46   In light of all of these considerations, I have concluded that Mr. ... Cassell would reasonably be considered to be carrying on a services business on his own account if ICL did not exist. ... I also note that the Minister did not plead that Arora was not carrying on any business in 2009, and I have therefore not considered that issue. ...

Cases considered: Ross v. Canada, [1993] T.C.J. No. 237 Zinn v. Canada, [1999] T.C.J. ...

Had he considered these answers, he could only have concluded that Mrs. ... Paulette's First Nation; he ought to have also considered the fact that Mr. ... Had the Judge properly considered this evidence and had he applied his own standard to Mr. ...

All of those people were considered to be freelances.   [30]          He acknowledged that some technicians were considered to be employees if they requested it and the budget allowed, and that the duties the technicians might perform did not change ... I considered myself to be an employee and not a subcontractor. I had no expenses. ... To the extent that the direct evidence of the facts is not considered sufficiently probative (e.g., because of the limited number of instructions), these facts might be treated as indicia to be considered with the other indicia described below. ...

Considered: R. v. Creighton, [1993] 3 S.C.R. 3; referred to: R. v. J.F., 2008 SCC 60, [2008] 3 S.C.R. 215; R. v. ... The Court of Appeal substituted a conviction on the charge of unlawful act manslaughter and ordered a new trial on the criminal negligence charge. [2] The Court of Appeal briefly considered — and rejected — Ms. ... Javanmardi’s conduct. [36]                           This Court most comprehensively considered how to assess and apply the reasonable person standard in Creighton. ...

As for the other example, I have considered that there was no debt on the automobile, thus showing a change there as well, and that the increase in net worth for 1992 is $26,299 instead of $29,120 (DI- 8a), so that the taxpayer is taxed on $2,821 as a result of the principal repayments. ... At that time, it was agreed that written submissions would be sent on the question as to whether the depreciation of an asset was to be considered in the calculation under the net worth method. ... Canada (1993) CTC 2281, in which it was held that the appellant must be considered responsible for his own misfortune if he is unable to discharge his burden of proof as a result of his failure to keep reasonably complete records. ...

To do so, he considered the applicant’s entire immigration record and the allegations and evidence submitted by the applicant regarding his current medical condition. ... That being said, the substance of those allegations were already considered by the H & C officer and it was previously determined the applicant could access treatment. ... (QL)). [43] The applicant also contends that her third application for H & C contains “new” information which was not previously considered. ...

An examination of the factors that were expressly included in clauses (a) to (h) reveals some common features among them and provides guidance as to matters that might be considered relevant in clause (i).  ... Roberts (2000), 136 O.A.C. 271; considered:   City of Burlington v. Dague, 505 U.S. 557 (1992); referred to:   Lurtz v. ... A full reading of his reasons indicates that he considered all of the above factors in arriving at that award.  ...