Search - considered

Hamilton because of the severity of his celiac disease symptoms and the extraordinary degree to which his food preparation, including the identification and procurement of foods that he can safely eat, was burdened by those symptoms. [14]            In my view, the legal question raised by this case is whether, in the context of the disability tax credit provisions of the Income Tax Act, the work required to find and procure foods that can safely be eaten are properly considered part of "food preparation", which the jurisprudence has now established is an aspect of "feeding oneself" under subsection 118.4(1). ... She said this at paragraph 17 of her reasons:      When it comes to the activity of feeding oneself, it is not just the act of putting food in one's mouth that must be considered. ...

The store leases were considered to be operating leases as opposed to capital leases for accounting purposes. ... Finally, he said that, even if the leases were capital property of the Appellant, the payments were not necessarily on capital account, and that the same factors, such as duration of the benefit received, recurrence and reason for the payments should be considered. [17]     Counsel for the Appellant referred to the Supreme Court of Canada decision in Johns-Manville Canada Inc. v. ...

They will be considered hereinafter as Exhibit A-4. These documents were summarized by counsel for the respondent as follows: Tab 1 This document dated June 30, 1981 reflects the decision to put an end to the voting trust agreement (see tabs 11 and 17 of A-1) and to transfer the share certificates from the registered holder under the trust agreement namely the Royal Trust back to the Debnar Group and C.P.C. ... The sale is considered as a bulk sales (une vente en bloc) (see sections 4.1 and 4.2 pages 3 and 4 in tab 7). ...

This within the meaning of subsection 5(1) of the Act: that income must be received before it can be taxed; that the amounts were withheld without his direction or concurrence; further, that section 8 of the Income Tax Act provides for the moneys that a taxpayer may deduct before calculating his net income; and that his contribution is one that should be considered in the same class as an approved pension plan. ... Ministerial administrative policy and the case law indicate that US social security contributions constitute an amount which may be used either as a deduction from income or as a foreign tax credit, or considered a nonbusiness income tax within the meaning of paragraph 126(7)(c) and subsec- tion 20(12) of the ITA. ...

Royalties, which are akin to rental payments, have invariably been considered as income since they are based either on the degree of use of the right or on the duration of the use, while a lump sum payment for the absolute transfer of a right, without regard to the use to be made of it, is of its nature considered a capital payment, although it may of course be taxable as income in the hands of the recipient if it is part of that taxpayer’s regular business. ...

Nevertheless, these types of public infrastructures have been considered charitable, as have other similar public infrastructure works such as libraries and aqueducts. ... There is no analogy to be drawn between these purposes and the types of public infrastructures which have been considered charitable at common law ...

It should be noted, however, that if the taxpayer is simply engaged in a farming operation for personal enjoyment, recreation or as a hobby, then his expenditures in this light are considered to be personal or living expenses and, according to paragraph 18(1)(h), are disallowed in full. ... The Court considered the arguments that although the taxpayer's activities were a way of life for him, they did not constitute a chief source of income because of (a) the absence of profit; (b) the comparison of employment income to farming losses; (c) the cash flow analysis over the years in issue; (d) the optimum capacity of the taxpayer's operations; and (e) the fact that the taxpayer made no change in his occupational direction to demonstrate that farming provided his main expectation of income. ...

This phrase was considered by Fournier, J in Joseph Baptiste Wilfrid Jolicoeur v MNR, [1961] Ex CR 85 at 98 where he said that these words “have the same meaning as ‘with all due diligence* or ‘within a reasonable time’ ”. ... I have not considered seriously the request that I direct that all the documents and materials be put in the custody of the Court. ...

Lachance confirmed in his testimony that he considered himself to be the sole shareholder in the company after January 16, 1985. 5. ... Lachance gave any indication or let it be understood, by their actions, that the contract of June 26, 1985 had replaced the contract of January 16, 1985 and that the parties involved considered the contract of January 16, 1985 to be non-existent or of no effect. ...

That may be so but that situation must clearly have been contemplated and considered by the legislators, otherwise there would have been no point in framing the provisions in such a manner as to leave the decision to seek a determination and more importantly, the timing of it in the hands of the taxpayer ... The application of the purposive approach in the face of clear and unambiguous legislative language has been considered in a number of cases. ...