Search - considered
Results 1781 - 1790 of 2929 for considered
FCTD
Pan-Tax Inc. v. Revenue Canada, [1997] 2 CTC 315, 97 DTC 5276
Canada (Attorney General). [1994] 1 S.C.R. 311, 54 C.P.R. (3d) 114 (S.C.C.) that the general principles to be considered with respect to injunctive relief are that there be a serious issue to be tried, irreparable harm and that the balance of convenience rest with the applicant. ...
FCTD
Moshinsky-Helm v. Canada (National Revenue), 2022 FC 120
Moshinsky-Helm’s request was considered abandoned because it had not received the requested information to process the file. [8] Ms. ...
FCTD
Her Majesty the Queen v. Wilchar Construction Limited, [1979] CTC 117, 79 DTC 5086
I considered it necessary to make those findings and recited those paragraphs because, in these procedings, the defendant did not find it necessary to repeat them, being content to take as its points of departure the statement of agreed facts and the decision of the Tax Review Board. ...
FCTD
Otto John Rath v. Her Majesty the Queen, [1979] CTC 183, 79 DTC 5140
The quantum of the damage suffered by the plaintiff in the destruction of his goods and effects, even if that amount can be considered to have been paid by him, is simply not a moving expense in the natural and ordinary meaning of that term. ...
FCTD
John Christopher Doyle v. Minister of National Revenue, [1978] CTC 597, 78 DTC 6408
Mr Doyle has been considered a non-resident of Canada for taxation purposes since 1955 and he has been a permanent resident of the Republic of Panama since 1972. ...
FCTD
Her Majesty the Queen, Plaintiff,, [1977] CTC 423, [1977] DTC 5290
Defendant considered the “$200.00” covered the view of the property and any changes in the basic plan produced. ...
FCTD
Burnac Corporation Limited, Burnac Realty Investors Limited, Burnac Mortgage Investors Limited and Joseph Burnett v. Minister of National Revenue, [1977] CTC 593, 77 DTC 5414
The principle invoked on the myriad occasions, over the years, on which the courts have considered the legality of the issue and use of search warrants, is that such a search and seizure is necessarily a trespass on all that is embraced in the concept “a man’s home is his castle”, and that it is the will of Parliament, in authorizing that trespass, that its prescription be strictly construed by the courts and observed by those authorized. ...
FCTD
Peter D L Roper v. Minister of National Revenue, [1977] CTC 602, 77 DTC 5408
That being said, it must be remembered that the interpretation and construction of the two relevant provisions of the Act in force in 1964 and 1965 (or their counterparts in the new Act, 1970-71-72, c 63, paragraphs 56(1)(c) and 60(c), which are identical) have been considered many times by this Court in recent years (The Queen v Pascoe, [1976] 1 FC 372; [1975] CTC 656; 75 DTC 5427; Attorney General of Canada v Weaver, [1975] CTC 646; 75 DTC 5462; C C Cotton v The Queen, [1976] CTC 406; 76 DTC 6232; The Queen v Guay, referred to above). ...
FCTD
Courrier M H Inc v. Her Majesty the Queen, [1976] CTC 567, 76 DTC 6331
After reviewing the authorities Thurlow, J, as he then was, said at page 244 [1154]: On the whole therefore having regard to the importance of the Doulton agency in the appellant’s business the length of time the relationship had subsisted, the extent to which the appellant’s business was affected by its loss both in decreased sales and by reason of its inability to replace it with anything equivalent, to the fact that two of the appellant’s employees became employees of the Doulton subsidiary on the termination of the relationship and the fact that from that time the appellant was in fact out of that part of its business, both as an agent and as a wholesale dealer, and particularly to the nature of the claim asserted in respect of which the payment was made, I am of the opinion that... the payment in question was not income from the appellant’s business, but was referable to the appellant’s claim for loss of what it and Doulton Co Limited as well considered to be the appellant’s interest in the goodwill and business in Doulton products in Canada. ...
FCTD
Takis P Veliotis v. Her Majesty the Queen, [1974] CTC 237, 74 DTC 6190
MONETARY MEASURES: Mr Veliotis shall renounce any and all claims he may have or pretend to have on the property of Le Breton Street, St Foy, which is now registered in Mrs Veliotis (sic) name; Mr Veliotis shall deposit with a trust company or jointly with both counsels the sum of twenty-five thousand dollars ($25,000.00) or any other negotiable instruments, the latter subject to joint agreement, in order that the said sum of twenty-five thousand dollars ($25,000.00) or the proceeds of any negotiable instruments be paid unto Mrs Veliotis If and when a final ordinance of divorce is rendered in which would be embodied the provisions of the accessory measures. outlined herein; especially those concerning the custody of the children and the respective rights and obligations of the parties, these accessory measures to be considered as an essential part of the agreement; Over and above the cash amount to be paid to Mrs Veliotis, as above provided for, Mr Veliotis agrees to pay unto Mrs Veliotis an additional amount of twenty-five thousand dollars ($25,000.00) by three yearly instalments of $8,333.33 each, the first becoming due one year after the payment of the initial amount of $25,000.00. ...