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Results 2701 - 2710 of 2951 for considered
FCTD

Short v. R., [1999] 3 CTC 435, 99 DTC 5348

The notes were available to him as he testified, which he did in a considered and forthright manner. ...
FCTD

Canada (National Revenue) v. Ghermezian, 2022 FC 1010

To the extent the Minister may envision any such distinction, that point should be left for adjudication in a future matter with the benefit of fulsome argument. [13] Before leaving this issue, I note that the Minister’s submissions focused substantially on what she considered to be a dispute as to whether electronic records qualify as documents that are compellable under s 231.1(1). ...
FCTD

Zazula v. Canada (Attorney General), 2022 FC 1156

Zazula’s theory is that given FMV is part of the ITA and should be considered when dealing with TFSAs. ...
FCTD

Iris Technologies Inc. v. Canada (National Revenue), 2022 FC 1404

The OIC is not in a position to investigate whether requested documents should be disclosed or to order disclosure because the content of the institution’s response to the access request is not yet known: Canada (Information Commissioner) v Canada (National Defence), (1999) 166 FTR 277 (FCA) at paras 24-28. [30] In Statham v Canadian Broadcasting Corporation, 2010 FCA 315 [Statham], the Federal Court of Appeal considered the OIC’s duty to investigate in the context of a deemed refusal. ...
FCTD

Saadi v. Canada (Attorney General), 2022 FC 1195

Saadi explained that over the 22 weeks he worked—from January 1 to September 26, 2020, excluding the weeks during which he collected the CERB and a few weeks during which he earned some income but that were not considered full work weeks—he earned $17,824, representing a weekly average of approximately $810, or $1,620 every two weeks. ...
FCTD

McLaughlin v. Canada (Attorney General), 2022 FC 1466

This correspondence reiterates the applicant’s long-held position that the payment made to the applicant in 2009 by the DOJ was not ex gratia, but does not advance a request that the Minister/DOJ had not already heard, considered, and responded to. ...
FCTD

Coopers & Lybrand Limited, Agent for Mercantile Bank of Canada and Receiver and Manager of Venus Electric Limited v. Her Majesty the Queen, [1979] CTC 352, 79 DTC 5273

The effect of such an appointment by the Court of a Receiver Manager was considered by the House of Lords in Moss Steamship Company Limited v Whinney (1912), AC 254 at 260, where the Earl of Halsbury said:... ...
FCTD

Her Majesty the Queen v. Gertrude Veronica Hewitt, David Albert Bowles, John Alexander Mace and the Canada Trust Company as Executors and Trustees Under the Last Will and Testament of John Cyril Hewitt, Deceased, [1978] CTC 314, 78 DTC 6123

It might be mentioned in passing, although the decision of the case does not depend on it, that it is evident that a monthly payment of $750 even if escalated according to the cost of living index, together with the provision of a house with all expenses in connection with it paid out of the estate, would not seem to be sufficient to in any way maintain a standard of living equal to that which the widow enjoyed prior to the testator’s death when it is considered that the aggregate net value of the property passing on his death was over a million and three-quarters dollars, which even on a very conservative basis would be anticipated to yield an annual income of not less than $150,000. ...
FCTD

Her Majesty the Queen v. Louis Bisson, [1978] CTC 332, 78 DTC 6224

It is abundantly clear that they must each be considered as only having owned one share of the capital stock of the company and that the Minister was correct in reaching this conclusion on an examination of the company’s books. ...
FCTD

Melcrete Construction Co LTD v. Her Majesty the Queen, [1977] CTC 273, 77 DTC 5181

The first property acquired was the most westerly part of the area being considered, which belonged to the R G Dalton Company Limited, and had a frontage of 114 feet. ...

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