Search - considered

Although this First Amending Agreement might be considered as a separate contract, the appellant’s work was included in the initial contract between the World Bank and the CIDA by reason of the following language: “In addition, they will establish, implement and follow up a master plan for informatization”. ... In other words, the appellant did not contend that the funds provided by the CIDA in this case were “loan assistance funds”. [20] In my view, there is simply no basis for the appellant’s claim that the First Amending Agreement of September 17, 1992 is a contract that must be considered separately from the Contribution Agreement of March 28, 1991. ...

(c) in the case of an allowance to which subparagraph 6(1)(b)(v),(vi),(vii) or (vii.l) of the Act would apply                 (i) if the allowance were a reasonable allowance for the purposes of that subparagraph, and                 (ii)... where the person is a charity or a public institution and the allowance is paid to a volunteer, if the volunteer were an employee of the charity or institution, the person considered, at the time the allowance was paid, that the allowance would be a reasonable allowance for those purposes and it is reasonable for the person to have considered, at that time, that the allowance would be a reasonable allowance for those purposes, the following rules apply:.... [2]               See, for example, San Clara Holdings Ltd. v. the Queen [1994] G.S.T.C. 84, at 84-3 with respect to s.s. 169(4) of the Act and Metro Exteriors Ltd. v the Queen [1995] G.S.T.C. 62, at 62-5. [3]               See Bill C-62 Explanatory Notes, May 15, 1990, p.63 and Bill C-70 Explanatory Notes, July 1997, p.269. [4]               Canada GST Service, Vol. ...

Professor Brooks has, however, in summarizing some re-occurring factual patterns, elucidated factors to be considered, and I find his discussion generally helpful: supra, at pp. 256-59. ... Traditionally, expenses that simply make the taxpayer available to the business are not considered business expenses since the taxpayer is expected to be available to the business as a quid pro quo for business income received. ...

That is a factor which could have a bearing on the scope of these words. [7] Through the testimony of the two expert witnesses I learned not only what they considered was meant by the word "roadway", but also how forest roads are built. ... On the basis of what "appropriate grading" should a surface course be considered to exist? ...

In a letter dated August 9, 1996 the Minister informed the appellant it had been decided the workers listed in Appendix A- attached to and forming part of the notification letter- were employed under a contract of service and therefore are considered to have been employees of the appellant corporation. ... M.N.R. 97-470(UI), a decision of The Honourable Judge Mogan, T.C.C., dated November 24, 1997, Judge Mogan considered the status of a person- Freeman Walters, the intervenor- who drove a truck for the appellant, a corporation carrying on business as a supplier to pizza restaurants. ...

Thus at the end of the day all of the facts must be considered and all of the relevant criteria or tests enunciated in the case law must be applied. [13] The expression "at arm's length" was considered by Bonner, T.C.J. in William J. ...

The reasons given were the following: [TRANSLATION] I object to this reassessment for the following reasons:- the time given for answering the letters dated May 4 and 31, 1995 was insufficient; our letter sent by fax on June 21, 1995 was not considered;- the four paintings were purchased in November 1990 for the same amount at which they were given to the charitable organization "Fondation Théâtre Entre Chien et Loup" in August 1991;- the four paintings were bought from: Dr. ... The tax advantage which is received from gifts is not normally considered a "benefit" within this definition, for to do so would render the charitable donations deductions unavailable to many donors. [21] In Friedberg, supra, there was no evidence of a prior transfer of ownership to the alleged donor for one of the two gifts. ...

As a general rule, sale prices of subject properties afford an excellent basis for arriving at fair market value and in the absence of evidence indicating a general increase in market values, must be considered by an appraiser. ... This property was also considered by Bainard (vacant land- comparable number five) and he expressed the opinion that the sale price represented an acquisition by a motivated purchaser which needed to buy that particular site and paid a premium for it. ...

Thus at the end of the day all of the facts must be considered and all of the relevant criteria or tests enunciated in the case law must be applied. [14] The expression "at arm's length" was considered by Bonner, T.C.J. in William J. ...

Thus at the end of the day all of the facts must be considered and all of the relevant criteria or tests enunciated in the case law must be applied. [16] The expression "at arm's length" was considered by Bonner, T.C.J. in William J. ...