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Results 1651 - 1660 of 2927 for considered
FCTD
Minister of National Revenue v. Ablan Leon (1964) Limited, [1974] CTC 610, 74 DTC 6451
Indeed, when the reasons for their Lordships in that case are considered in their entirety it seems to me that it is not an authority for the proposition that in these cases substance as distinguished from form is irrelevant and so of no importance. ... It seems to me that when these are considered together it becomes apparent that instead of supporting that theory, they are factors in its contradiction. ... If these declarations could be considered alone it might be that they would be attributed merely to inadvertence or mistake, but they must be considered in conjunction with all of the other relevant factors. ...
FCTD
Mark G Smerchanski v. Minister of National Revenue, [1972] CTC 117, 72 DTC 6117
Mr Dilts said no decision had been made but an offer would be considered and that he wanted a letter of commitment from the taxpayer, and from Mr Walsh. ... Another avenue open to the Minister was to reassess under section 46 of the Act and impose penalties under subsection 56(1) of the Act on those portions of the tax in which it was considered there had been wilful evasion. ... In my view, the Minister through his representatives merely indicated to the taxpayer (through Mr Walsh) some basic conditions which, if agreed to, would be considered. ...
FCTD
Ernest G Stickel v. Minister of National Revenue, [1972] CTC 210, 72 DTC 6178
Bearing in mind that this was a letter seeking employment and that the appellant, as a prospective employee, would set out facts and circumstances which he considered might influence the employer in his favour, the letter may not be of great significance being in the nature of puffing. ... The Respondent considered that the sale of the depreciable assets owned by the Appellant, to which reference is made in paragraph 5 hereof, was not made for the sum of $58,000.00 but for the sum of $199,787.25. ... With respect to the vessel Norsal, he assumed that: (a) The Appellant in the years 1961 and 1962 incurred expenses of $22,507.58 and $28,853.92 respectively and sustained a net loss in the amount of $18,917.58 and $21,303.92 of which sums respectively the sums of $11,354.75 and $15,186.25 were not related to the gaining or producing of income by the Appellant; (b) In computing the amount of the said loss not incurred in the gaining or producing of income, the Appellant considered that only the portion of the net loss on operation of the boat that personal use had to total use was to be deducted from the said loss and that the excess of the net loss over such sum was a proper deduction from income: (c) The Respondent considered that only the proportion of the total expenses of operation of the boat that personal use had to total use was to be deducted from the said loss and that the excess of the net loss over such sum was a proper deduction from income. 7. ...
FCTD
Robitaille v. Canada, 2024 FC 91
She also received a cheque in the amount of $1,291.84 that the CRA considered to have been an overpayment for the 2017 taxation year. [35] Around November 5, 2018, Ms. ... In Hinse, citing R v Imperial Tobacco Canada Ltd, 2011 SCC 42 [Imperial Tobacco] at paragraph 90, the Supreme Court of Canada wrote: [23] The principles in question include those relating to Crown immunity, which the Court considered in R. v. ... Such a decision is a considered decision that represents “a ‘policy’ in the sense of a general rule or approach, applied to a particular situation”: para. 87. ...
FCTD
Tekna Plasma Systems Inc. v. AP&C Advanced Powders & Coatings Inc., 2024 FC 1954
In recent intellectual property cases, this Court has generally considered a range between 25% and 50% of actual fees as the basis for a lump sum party-and-party costs award, recognizing there may be cases where a higher or lower percentage is warranted: Nova Chemicals at para 17; Teva Canada Limited v Janssen Inc, 2018 FC 1175 [Teva] at paras 4–6; Allergan at para 27. ... As Tekna refers to these issues in the context of its inclusion of fees, rather than as supporting a higher percentage, I will address it further below. [26] Having considered the foregoing factors and the Court’s jurisprudence in the area, I conclude that Tekna’s requested percentage rate of 33% is a reasonable and fair one to apply for party-and-party costs, which reflects the nature, complexity, and importance of the proceeding. ... The balance between these ideas—encouraging settlement while not punishing unsuccessful parties or allowing litigation costs to unduly preclude meritorious claims—can be considered in the Court’s exercise of discretion under both Rule 400 and Rule 420. [46] In the present case, I need not decide whether a costs award of 75% or even 100% of actual costs, arising from the application of Rule 420, would be unduly or inappropriately punitive. ...
FCTD
Qit-Fer et Titane Inc. v. The Queen, 92 DTC 6071, [1992] 1 CTC 39 (FCTD), aff'd on different grounds 96 DTC 6213 (FCA)
Pursuant to the preceding analysis, it is obvious that the law with respect to the construction of taxation statutes now follows the Lor-Wes case, supra, which upholds the principles set out in the Stubart case, and the entire context must therefore be considered. ...
FCTD
Greyeyes v. The Queen, 78 DTC 6043, [1978] CTC 91 (FCTD)
The general question of the nature of the incidence of income tax has been considered on numerous occasions by the highest authorities. ...
FCTD
J.A. Michel Paquin v. Her Majesty The Queen, 90 DTC 6663, [1991] 1 CTC 95 (FCTD)
Both parties to this present action are also in agreement that this last mentioned amount is to be considered as consisting of $16,700 as a bonus for proper completion of LG-2 and $25,000 as an indemnity in lieu of notice of termination of employment. ...
FCTD
Atomic Truck Cartage Ltd. v. The Queen, 86 DTC 6032, [1985] 2 CTC 21, [1985] DTC 5427 (FCTD)
Il ajoute: «But, even so, on any basis of logic one unit of multiplicity of units cannot be considered to be totality of that multiplicity, nor can the whole be subsumed into one unit, one person or one individual.» ...
FCTD
Noel v. The Queen, 94 DTC 6606, [1994] 2 CTC 357 (FCTD)
In the instant case, the plaintiff clearly is not to be considered a class (3) farmer who carried on some farming activities as a hobby. ...