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FCTD

M.C.A. Television Limited v. Her Majesty the Queen, [1994] 2 CTC 148

In these circumstances, I am not persuaded that the Court should ignore the terms, written, considered and signed by the parties, as the plaintiff urges be done. ... Finally, the defendant submits that aside from any agency relationship, a portion of payments by Canadian television licensees should be considered as paid or credited to the plaintiff, because the arrangements provided by the 1976 agreement simply provided for funds to funnel through B.V. to the plaintiff on the basis of accounting for receipts, maintained by B.V. ... There is, of course, the principle of statutory interpretation urged by the defendant that words of a statute be given a contemporary meaning consistent with section 10 of the Interpretation Act, supra, that “ he law shall be considered as always speaking”. ...
FCTD

Joseph Levy v. Her Majesty the Queen., [1989] 2 CTC 151, 89 DTC 5385

Some of the years in issue could be considered statute-barred. As with the present case where I considered the issue of statute-barred a secondary issue and ordered the plaintiff to proceed first, so it seems Mr. Justice Muldoon considered the issue of statute-barred as being a secondary issue [page 1]: The matter in issue in each case is whether or not the plaintiff corporations were associated, pursuant to section 256 of the Income Tax Act, with Northland Drilling & Construction Co. ... She agrees that a net worth assessment can only be considered to be an educated guess as to the figures except for the starting point which can be determined fairly accurately. ...
FCTD

Bessette v. Quebec (Attorney General), 2019 FC 393

A non-exhaustive list of factors should normally be considered: [37] Drawing from this jurisprudence, I am of the opinion that the following factors should normally be considered. ... If inventive steps are required, the prior art will not be considered as enabling. However, routine trials are acceptable and would not be considered undue burden. ...
FCTD

The Queen v. W.H. Violette Ltd., 88 DTC 6025, [1988] 1 CTC 12 (FCTD)

Each taxation year must be considered independently. Hence, it is difficult, if not impossible, to conceive how a reassessment for one taxation year can be taken to be superseded by a reassessment in respect of another taxation year. ...
FCTD

Corlite Petroleums Ltd. v. The Queen, 76 DTC 6450, [1976] CTC 766 (FCTD)

In my view, the property was acquired for the purpose of turning it to account for profit by any means that might be considered expedient including sale, and whether for cash or shares or other consideration. ...
FCTD

The Queen v. Green Estate, 78 DTC 6324, [1978] CTC 501 (FCTD)

Monnin, JA then considered whether clause (f) of the will, quoted Supra, made any difference and came to the conclusion that it did not. ...
FCTD

Zeal and Gold Ltd. v. MNR, 73 DTC 5116, [1973] CTC 129 (FCTD)

I do not think that this contention is tenable because the series of transactions was considered as a “package deal”. ...
FCTD

Thyssen Canada Ltd. v. The Queen, 84 DTC 6539, [1984] CTC 600 (FCTD), rev'd 87 DTC 5038, [1987] 1CTC 112 (FCA)

One document is an Internal Order Sheet which outlined all the items the plaintiff considered and calculated before submitting a price to the customer. ...
FCTD

Blanchard v. The Queen, 92 DTC 6585, [1992] 2 CTC 403 (FCTD)

The purpose behind paragraph 6(1)(a) of the Act was considered by this Court in McNeil] v. ...
FCTD

Weinkauf v. The Queen, 85 DTC 5570, [1985] 2 CTC 354 (FCTD), briefly aff'd [1988] 1 CTC 231 (FCA)

The period of his unemployment cannot have been fully 14 months, as alleged, but, for lack of a precise date, ought to be considered as 13 months at most. ...

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