Search - considered

In the opinion of the Board, the Act should be changed; but that is the function of members of the House of Commons, and not of the courts. 4.3.3 Finally, with regard to the amount of $1,200 received by the employer in 1975, which was originally considered an amount paid for mileage, the Board allows the evidence submitted by the appellant, namely $800 received for the sale of machinery and $400 included in 1974 income as income from the rental of machinery, but received in January 1975 (3.11 of the facts). ...

What is important, first, is to compare the factors which the Act gives as forming part of the definition of moving expenses with the factors which Hydro-Quebec, the appellant’s employer, considered in determining moving expenses. ...

Counsel noted the point that the bank had acted as agent for the appellant should also be considered by the Board, but he advanced no particular argument in support of that proposition. ...

The appellant then considered his options and consulted his father. He met with Mr Nesbitt for a second time a week or so later. ...

The proceeds of these sales were considered a capital gain. Once the invoice was issued or the payment received, the appellants gave as a gift to the municipalities a sum equal to the amount paid to the appellants. ...

In using the cost approach to value, Mr Orthner considered the following factors: 1. ...

Later this letter in part continues: “At Dec 31, 1977, this $250,000 was still considered to be a loan.. ...

I am of the view that the benefit the appellant realized when he acquired the shares in question is properly considered to be part of his 1973 income and, in addition, since the gain he realized was only referable to his Option (and the Stock Market value) and not to duties performed after his rights in the Option became vested in him, there is no basis for any apportionment of that benefit”. ...

He also submitted that section 20 of the Collective Agreement Decrees Act does not establish any legal subrogation in favour of the Parity Commit- L’Automobile de Montréal et du District v MNR (TRB) tee, which accordingly cannot be considered as the employee; and that there is no mandate under the civil law because, under the Collective Agreement Decrees Act, the parity committee may exercise the remedies arising from the decree despite the express opposition of the unpaid worker. ...

In the 1960s the appellant considered preliminary plans for the development of the Dufferin Street property, but what these plans were is vague. ...