Search - considered

Generally a loan made by a person who is not in the business of lending money will be considered to be an investment. ...

The principal factors the Trial Judge considered in assessing how reasonable the appellant’s losses were included the lack of a realistic analysis of income and expenses, the failure to adjust following the substantial losses in the first year, and a personal element: the taxpayer’s desire to help his daughter get established. ...

Subsection 146.01(2) clarifies the meaning of “acquires”: (2) Special Rules For the purposes of this section (a) an individual shall be considered to have acquired a qualifying home if the individual acquired it jointly with one or more other persons; In order for Genevieve Payne to benefit from the Home Buyers’ Plan she had to acquire — alone or jointly — a qualifying home. ...

Having considered s. 37(7)(f) of the Act, which excludes from qualified expenditures any capital expenditure made in respect of the acquisition of a building, I have come to the conclusion that expenses relating to Class 1 buildings are not qualified expenditures. ...

At the objection stage, the project was presented to a superior scientific adviser who came to the same conclusion as the other two scientists who had previously considered this case, which was that the appellant’s project did not meet the technological uncertainty criteria for qualifying as R&D expenditures. ...

Reeves cannot be considered a relation of her aunt, Ms. Reid. As such Ms. ...

Moshinsky-Helm’s request was considered abandoned because it had not received the requested information to process the file. [8] Ms. ...

Dunn’s position, and my comments above, that the results of the application of the 2-year period in this particular case appear to be unfair, unjust, unreasonable and outside the scope of the public interest being protected by its enactment, which hopefully she will, a request made by the Minister for such a remission order will move forward for approval to be considered by Cabinet. ...

I say this because, had I been satisfied that the agreement came from a third party, I would have considered it to be strong evidence that Mr. ...

This Appellant’s circum- stances are quite distinct from those considered by Sarchuk J. in Faubert v. ...