Search - considered

Viel stated she did not know how to remit income tax on a monthly or quarterly basis and that upon signing each of the tax returns for the years 2002 to 2005, inclusive, still considered she had earned the reported income in her capacity as an employee of Francis. ... (from paragraph 71 of the lead judgment in Wolf), if it is established that the terms of the contract, considered in the appropriate factual context, do not reflect the legal relationship that the parties profess to have intended, then their stated intention will be disregarded ... Canada (Minister of National Revenue – M.N.R.), 2003 FCA 50, the Federal Court of Appeal considered the situation involving health care workers who provided personal care to an individual who was rendered quadriplegic in a car accident. ...

Further, pursuant to section 9.1 of the Employment Insurance Regulations, a person is considered to have worked in insurable employment for the number of hours that the person actually worked and for which the person was remunerated.   7.       ... Massé’s testimony, should be considered with a view to his appeal being allowed.   ...   [50]      Therefore, pursuant to subsection 13(1), only employment of less than 15 hours a week and for which weekly earnings are less than 20 per cent of the maximum weekly insurable earnings will be considered non-insurable employment.  ...

The Simons' two alternative arguments must therefore be considered. ... Chehab in June 1994 should be considered as having no effect because it was a sham. ... In addition to taking account of the wording of section 227.1, the nature of an assessment made under that provision must also be considered. ...

Robert Lévesque of the Revenue Canada Appeals Service, Quebec Taxation, testified that he considered that he was under a duty of confidentiality with respect to DPCI’s tax information. ... In such a case, a person who is a member of such a group is considered to be a person related to the corporation by virtue of subparagraph 251(2)(b)(ii) of the Act. ... In reaching that conclusion, the Minister considered that Mr. Drouin—who controlled Gestion—and Mr. ...

Thompson agreed with counsel that at this point he was in the “sign and send” mode but had not considered anything in those documents as illegal. ... The case also considered whether that Court could hear and decide a constitutional issue when it had not been raised in the courts below by complying with the usual requirements of notice to the interested parties. ... Contrary to counsel for the appellant's submissions, the Judge's reasons demonstrate that he properly considered the appellant's background and circumstances. 6.         ...

In City Water the Court considered whether service technicians were employees or independent contractors. ... Thus, for the purposes of my analysis I have considered Ashley and Candice to be part of the extended Piperni family ... As a result, the employment is considered insurable employment and EI applies ...

., [1985] 1 S.C.R. 177, the Supreme Court considered whether the appellant had a right to a hearing before the Immigration Appeal Board. ... Here, that moment was when the respondent Registrar considered and rejected the appellant's application. ... The net income advantages of this special treatment must be considered when discussing her inability to contribute to the CPP. ...

They also agreed that the other would be considered the surviving spouse under the pension plan even if there was someone else who qualified as a spouse under the plan. ... Most importantly, the question as to how federal and provincial statutes interact should not be considered in a s. 15(1) analysis. ... He finds that the other objective is to provide a supplementary benefit program to a group that Parliament considered was particularly disadvantaged. ...

The Board of Customs is now the Tariff Board and some difficulties arose as to its power, which were considered in this Court (1). ... (dissenting): The facts of this case raise the same questions as are considered in the appeal of Weddel Limited, and as I see no material difference between the correspondence with the Department there considered and that here, I would hold the Department to have taken the same action in relation to the tentative re-appraisal. ... (dissenting): The facts of this case raise the same questions as are considered in the appeal of Weddel Limited, and as I see no material difference between the correspondence which the Department there considered and that here, I would hold the Department to have taken the same action in relation to the tentative re-appraisal. ...

In any event, he considered that, because of the highly regulated nature of the sale of drugs, Pharmascience’s expectation of privacy with regard to the documents requested by the syndic was significantly lower.  ... The court considered the syndic’s power to be specific and limited: his investigation had to target a professional and had to be based on information that an offence had been committed.  ... The Court of Appeal also considered that Morgan made the issuance of an injunction under the Code of Civil Procedure inappropriate.  ...