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Results 2661 - 2670 of 7909 for considered
TCC
Peggy Doe v. The Queen, 2003 TCC 944 (Informal Procedure)
Doe's "perceiving, thinking and remembering" to what he considered normal and he considered her thinking "out of the range of normal" continuously throughout the year. ...
TCC
Reale v. The Queen, 2004 TCC 41
Reale, and he "considered the possibility of doing some work in the United States; as in Canada". [4] Mrs. ... Reale have considered other residential construction projects. In any event, once the property was sold, Mr. and Mrs. ...
TCC
Krupa v. The Queen, 2004 TCC 531 (Informal Procedure)
The reasoning in that case was limited to whether a person who has been served with a garnishee summons could be considered to have made a payment prior to the date of the payment into Court. ... In the present case, the Appellant and his ex-spouse have very clearly agreed by virtue of paragraph 11 of the Minutes of Settlement that the cancellation of their mutual obligations would be considered the payment of an amount. ...
TCC
Todman v. M.N.R., 2004 TCC 30
[15] What constitutes a "contract of service" has been considered by the Courts many times, often in the context of distinguishing the relationship from a "contract for service". ... However, other factors to consider include whether the worker provides his or her own equipment, whether the worker hires his or her own helpers, the degree of financial risk taken by the worker, the degree of responsibility for investment and management held by the worker, and the worker's opportunity for profit in the performance of his or her tasks. [3] [18] Accordingly, Major, J. considered the central question to be determined is "whether the person who has been engaged to perform the services is performing them as a person in business on his own account or is performing them in the capacity of an employee" ...
TCC
Delaney v. The Queen, 2004 TCC 248 (Informal Procedure)
While all of the above factors have been considered by the Courts, it is the last one, the question of motive or intention which has been most developed. ... Generally speaking, a decision that such a motivation exists will have to be based on inferences flowing from circumstances surrounding the transaction rather than on direct evidence of what the purchaser had in mind. [7] The same court is now referring to those tests as factors to be considered in such a determination. ...
TCC
Tenn-Yuk v. The Queen, 2004 TCC 243 (Informal Procedure)
Caffrey was to use these funds to purchase all of the equipment, tools and other material required. [3] The Appellant considered himself to be an experienced businessman. ... He also testified that at Tryman's he looked at the financial statements and the books on a regular basis since he considered that to be his responsibility, but at no time during the years that 839399 carried on business had he ever received any financial statements or drafts thereof and, more to the point, had never asked for them. ...
TCC
Sylvie Vallée et Louis Bouchard s/n Fiducie Sylvie Vallée c. La Reine, 2004 TCC 320 (Informal Procedure)
However, once the tools of interpretation have been deployed and the issue considered from the different perspectives identified by Professor Driedger, if the result of that exercise is the conclusion that the meaning of the words used by Parliament is plain, then effect must be given to them. ... In Quebec, trusts have an independent estate without having a separate legal personality. [23] Although there is no doubt that trusts in Quebec, developed within Quebec civil law, may be considered as persons within the meaning of the ETA, it is, however, not possible to conclude that this person is also a particular individual within the meaning of the same Act, since it is not a physical person. [24] And there is absolutely no doubt that the provisions of the ETA, with respect to the issue at bar, are mainly applicable to physical persons, human beings, in other words. [25] An array of legal creations have been developed, such as corporations, associations, cooperatives, moral persons, trusts, etc. ...
TCC
Perron c. La Reine, 2004 TCC 493
He also considered the farm's lack of profitability, although for the purposes of section 31, he deemed that the company had a reasonable expectation of profit. [23] Counsel for both parties referred to the Supreme Court decision in Moldowan in addition to some other decisions including the Federal Court of Appeal decision in Canada v. ... I believe however that this factor must be considered subsequently to the use of time. [28] Contrary to what the evidence showed in Donnelly, supra, and described in paragraph 11 of that decision, the Appellants changed their occupational direction to the point where the breeding and horsebox leasing venture became their chief activity. ...
TCC
Endres v. M.N.R., 2004 TCC 155
Ruddy on the other hand understandably considered that she should comply with Mr. ... Intention [16] In addition to the traditional factors that courts have looked at in determining whether there is an employment relationship, recent Federal Court of Appeal decisions have also considered the intention of the parties. ...
TCC
Allen Adams o/a Miramichi Crafters v. M.N.R., 2003 TCC 567
This panel of the Board affirms Director's Order No. 0990305. [28] The Minister relies in his determination on the legislation under paragraph 5(1)(a) of the Act, which reads as follows: 5. (1) Subject to subsection (2), insurable employment is (a) employment in Canada by one or more employers, under any express or implied contract of service or apprenticeship, written or oral, whether the earnings of the employed person are received from the employer or some other person and whether the earnings are calculated by time or by the piece, or partly by time and partly by the piece, or otherwise;... [29] The criteria to be considered in determining whether the Worker was employed by the Appellant under a contract of service has been set down by the Federal Court of Appeal in the often quoted case of Wiebe Door Services Ltd. v. ... The premises were provided by the Appellant. [32] Chance of profit and risk of loss: This criteria was considered by the Appellant himself and written by him in a letter to the Chief of Appeals which was received in evidence as Exhibit R-8. ...