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Results 2911 - 2920 of 2949 for considered
FCTD

McEwen Brothers Limited v. Her Majesty the Queen, [1994] 1 CTC 317, 94 DTC 6133

Intricate intercorporate and personal relationships are a way of life these days, and it would be naive to suggest that the tax implications of these relationships are not considered whenever they are created. ...
FCTD

Olympia Interiors Ltd. And Mary David v. Her Majesty the Queen, [1993] 2 CTC 126

Justice Henry, at pages 238 and 239, set out the principles to be considered by a judge on a motion for summary judgment under rule 20 of the Ontario Rules of Civil Procedure. ...
FCTD

Her Majesty the Queen v. National Bank of Canada, [1993] 2 CTC 149

., which are not restricted to debts owing to provincial governments but which also apply to claims of the federal government, indicate that in the event of a bankruptcy, subsection 107(1) must be considered to determine relative priorities. ...
FCTD

Mobil Oil Canada Ltd. v. Her Majesty the Queen, [1993] 1 CTC 158

Dreig, as having been engaged in exploration, he was not considered to have been engaged in an activity described in subparagraph 6(b)(i). ...
FCTD

Crown Cork & Seal Canada Inc. v. Her Majesty the Queen, [1990] 2 CTC 465

They considered that the smaller diameter would produce a vast difference in size between the upper and lower welding rolls, so modifications were suggested to make the upper roll closer in size to the lower roll. ...
FCTD

Canadian Marconi Company v. Her Majesty the Queen, [1989] 2 CTC 128, 89 DTC 5370

Ordinarily a taxpayer must set out specifically what is considered to be wrong in the assessment for the year. ...
FCTD

Reverend Joseph K Wipf, Jacob K Wipf, Reverend Peter S Tschetter, Reverend John K Hofer and Reverend John K Wurz v. Her Majesty the Queen, [1973] CTC 761, 73 DTC 5558

The act of becoming a member of a congregation or community shall be considered as a Grant, Release, Transfer, Assignment, and Conveyance to that gregation (sic) or community of all property, whether real or personal owned by any person at the time of his or her becoming a member of the congregation or community, or acquired or inherited at any time subsequent thereto; such property to be owned, occupied, possessed and used by the congregation or community for the common use of ll its members. ...
FCTD

Canada (National Revenue) v. Chad, 2024 FC 460

While Canadian jurisprudence has not extensively considered the concept of a protector, Courts in other jurisdictions addressing similar matters have found that a protector did have control while stating that they had no such control (JSC Mezhdunarodniy Promyshlenniy Bank v Pugachev, [2017] EWHC 2426 (Ch); FTC v Affordable Media LLC, 179 F (3d) 1228 (9th Cir 1999); Nature Conservancy of Canada v Waterton Land Trust Ltd, 2014 ABQB 303). [38] The Respondent has the power to remove trustees, pay income or capital to beneficiaries, add or remove beneficiaries and amend the trust documents. ...
FCTD

Street v. Canada (Attorney General), 2024 FC 670

Instead, her response to the Fact-Finding Report simply assumed that her December 20 cross-candidate analysis had not been considered. ...
FCTD

Utano v. Canada (Public Safety), 2024 FC 805

Having read the PSFs, I understand the Applicants’ concerns regarding their careers, reputations, dignity, and livelihoods as a result of their dissemination. [46] Notwithstanding the above, I disagree that the PSFs may be considered “final” merely because they have been acted upon and caused harm to the Applicants. ...

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