Search - considered

Results 2711 - 2720 of 2951 for considered
FCTD

Neonex International LTD v. Her Majesty the Queen, [1977] CTC 472, 77 DTC 5321

Four issues arise in the appeal and they ought to be considered successively. ...
FCTD

New Continental Oil Company of Canada Limited v. Her Majesty the Queen, [1976] CTC 44, 76 DTC 6038

The plaintiff characterizes these as representing the main material, or mined ore, from which the commercially valuable materials have been derived and argues that they ought not properly to be considered as being produced in association with the hydrocarbons. ...
FCTD

Her Majesty the Queen v. Alroy Industries Limited, [1976] CTC 388, 76 DTC 6220

Whether or not such an inference can be read into subsection (5d) is a matter of interpretation, which must be considered in the general context in which subsection (5d) is found. ...
FCTD

Her Majesty the Queen v. Stanley a Vineberg, Val Royal Corporation and Harlaw Investments LTD, [1974] CTC 41, 74 DTC 6055

However, in construing the meaning of any document and therefore in determining its purpose and effect, and, in this particular case, the reason for payment of the sum of $105,000, two'basic principles must be borne in mind: firstly, the whole of the agreement must be considered and not only any particular word or sentence isolated from the remainder of the document and, secondly, one must also consider the contents and legal effect of any documents actually referred to in the agreement and pursuant to which the agreement is expressed to have executed (in this case: the original rental insurance agreement, which granted the right to an option and the registered notice, by which the plaintiff purported to exercise the option to assume ownership). ...
FCTD

David T Winchell v. Minister of National Revenue, [1974] CTC 177, 74 DTC 6152

The most that can be said Is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor; and that factors which may be of Importance are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk he takes, what degree of responsibility for Investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task. ...
FCTD

Harvey Kagna v. Minister of National Revenue, [1974] CTC 275, 74 DTC 6221

He considered that a $75,000 net annual profit could be earned from holding the shares. ...
FCTD

David Cooper v. Minister of National Revenue, [1974] CTC 346, 74 DTC 6255

The surface prospecting recommended was for a period of six weeks during the summer months since the summer months are considered the prospecting season. ...
FCTD

Daniel L Marcus v. Her Majesty the Queen, [1974] CTC 435

By no stretch of the imagination can this plaintiff be considered to be a normal and usual purchaser of Camflo shares. ...
FCTD

Hiwako Investments Limited v. Her Majesty the Queen, [1974] CTC 542, 74 DTC 6360

This was considered to place Flemingdon Park at a competitive disadvantage that had to be taken into account in the rents charged. ...

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