Search - considered

Duration of stay, accommodation, community connections maintained or severed, transfers of mail, licenses, health cards and vehicle registrations are just some of the factors which must be analyzed and considered. ... Certainly it is one factor, but only one of many that must be considered in the context of the entire evidence which presents itself in each individual case. ...

However, when her tax return for 1999 was being prepared in April 2000, the appellant's accountant erroneously considered the cost of the shares as being the same as the proceeds of disposition, namely, $133,500. ... Thus, counsel for the appellant submits that the appellant cannot be considered negligent because she had not noticed that the capital gain of $133,400 on the disposition of the preferred shares had not been reported ...

Arnold Wilk and the Appellants, Dale and Darren testified at the hearing; their evidence and its effect will be considered under the criteria considered by Ms. ...

The issue is whether the claimed employment expenses are permitted pursuant to paragraphs 8(1)(h.1) and 8(1)(j) of the Income Tax Act (the “Act”), or are they considered personal for travel back and forth between the Appellant's home and place of employment ... In Chrapko, the Court implicitly accepted that a taxpayer's travel between home and place of work could be considered travel for employment purposes if the taxpayer was ordinarily required to carry on the duties of his employment at different places. ...

  [11]     The facts considered by the Minister, as set out in paragraph 5(b) of the Reply, are therefore incorrect. The facts considered in making an assessment are important. When counsel for the Respondent realized that they were incorrect, he should have proposed that they be corrected, in the interests of both the Appellant and the judge ...

It is a mandatory rule which must be considered and applied. It is not special relief that a taxpayer may request. ... In this case, I cannot be satisfied the Act ’s provisions have been properly applied because I don’t know that the Minister even considered whether April 12, 2004 was acceptable, much less whether she decided if it was acceptable or unacceptable for purposes of applying the particular deeming rule ...

If I cut wood every other year, are the taxes one year considered an expense and the other year they are considered "capital"?     ...

The law   [4]     The definition of "eligible individual" in section 122.6 of the Income Tax Act ("the Act") read as follows during the relevant period:   "eligible individual" in respect of a qualified dependant at any time means a person who at that time   (a) resides with the qualified dependant,   (b) is the parent of the qualified dependant who primarily fulfils the responsibility for the care and upbringing of the qualified dependant,   (c) is resident in Canada or, where the person is the cohabiting spouse or common-law partner of a person who is deemed under subsection 250(1) to be resident in Canada throughout the taxation year that includes that time, was resident in Canada in any preceding taxation year,   (d) is not described in paragraph 149(1)(a) or 149(1)(b), and   (e) is, or whose cohabiting spouse or common-law partner is, a Canadian citizen or a person who   (i) is a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act,   (ii) is a temporary resident within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada throughout the 18 month period preceding that time, or   (iii) is a protected person within the meaning of the Immigration and Refugee Protection Act,   (iv) was determined before that time to be a member of a class defined in the Humanitarian Designated Classes Regulations made under the Immigration Act,   and for the purpose of this definition,   (f) where the qualified dependant resides with the dependant's female parent, the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant is presumed to be the female parent,   (g) the presumption referred to in paragraph 122.6 eligible individual (f) does not apply in prescribed circumstances, and   (h) prescribed factors shall be considered in determining what constitutes care and upbringing;   [5]     For the purposes of paragraphs (g) and (h) of the definition of "eligible individual" in section 122.6 of the Act, sections 6301 and 6302 of Part LXIII of the Income Tax Regulations (the Regulations) provide as follows:   NON-APPLICATION OF PRESUMPTION   6301. (1) For the purposes of paragraph (g) of the definition "eligible individual" in section 122.6 of the Act, the presumption referred to in paragraph (f) of that definition does not apply in the circumstances where   (a) the female parent of the qualified dependant declares in writing to the Minister that the male parent, with whom she resides, is the parent of the qualified dependant who primarily fulfils the responsibility for the care and upbringing of each of the qualified dependants who reside with both parents;   (b) the female parent is a qualified dependant of an eligible individual and each of them files a notice with the Minister under subsection 122.62(1) of the Act in respect of the same qualified dependant;   (c) there is more than one female parent of the qualified dependant who resides with the qualified dependant and each female parent files a notice with the Minister under subsection 122.62(1) of the Act in respect of the qualified dependant; or   (d) more than one notice is filed with the Minister under subsection 122.62(1) of the Act in respect of the same qualified dependant who resides with each of the persons filing the notices if such persons live at different locations ... For the purposes of paragraph (h) of the definition "eligible individual" in section 122.6 of the Act, the following factors are to be considered in determining what constitutes care and upbringing of a qualified dependant:   (a) the supervision of the daily activities and needs of the qualified dependant;   (b) the maintenance of a secure environment in which the qualified dependant resides;   (c) the arrangement of, and transportation to, medical care at regular intervals and as required for the qualified dependant;   (d) the arrangement of, participation in, and transportation to, educational, recreational, athletic or similar activities in respect of the qualified dependant;   (e) the attendance to the needs of the qualified dependant when the qualified dependant is ill or otherwise in need of the attendance of another person;   (f) the attendance to the hygienic needs of the qualified dependant on a regular basis;   (g) the provision, generally, of guidance and companionship to the qualified dependant; and   (h) the existence of a court order in respect of the qualified dependant that is valid in the jurisdiction in which the qualified dependant resides ...

The Appellant said that he received T4A forms from Southwest in respect of the automobile benefit which would indicate the benefits were considered to be received in the course of or by virtue of an office or employment with Southwest.  ... In Symes v The Queen, Justice Iacobucci writing for the majority made the following observation at paragraph 79: "...Traditionally expenses that simply make the taxpayer available to the business are not considered business expenses since the taxpayer is expected to be available to the business as a quid pro quo for business income received...”  ...

  [12]     Even if the appellant’s interest in the residence were limited to one-half, on the basis that they were each entitled to be considered to have made equal contribution to the acquisition of the equity in the property and to the support of the family unit, the husband’s equity in the residence would not have exceeded $78,500. ... It may well be that the parties considered $220,000.00 to be the outstanding debt between them, taking into account the first, and perhaps the second, marriage contract, and all the other amounts that the appellant had contributed over the years. ...