Search - considered

Ouellet selected three sales that he considered the most representative. ... Basically, he considered the same four sales as Mr. Ouellet: the three sales of land on Chemin des Quatre-Bourgeois and the sale to Bell Cellular. ... The servitude charging the Montbeillard land must also be considered. ...

Stacey-Diabo lived in Ottawa for the purposes of her work, but she considered her main place of residence in the years in question to be her reserve at Kahnawake. ... French considered the Kahnawake reserve to be his home because he maintained ties with the reserve and visited it every weekend with his son. ... During the period in question, she lived in Ottawa but she considered her home to be on her reserve because of her family ties there. ...

NO. 1115, Judge Mogan- Tax Court of Canada- considered the appeal of a woman who had received the sum of $15,000 from her former husband who had been in arrears on a court Order requiring him to pay support for three children of the marriage. ... The soundness of the position I have adopted respecting the true nature and character of the $7,500 payment by the Appellant becomes, I believe, more apparent if the hypothetical situation that follows is considered. ... In Turner, Judge Hamlyn considered the fixed lump sum in payment of arrears to have been sufficiently less than the amount of actual arrears that when considered in light of a release and cessation of all payments due pursuant to a particular paragraph of the Decree Nisi, the payment could no longer be considered as an amount paid pursuant to paragraphs 56(1)(b) and 56(1)(c) of the Act as alimony or other allowances paid on a periodic basis. ...

Tsoi agreed that – in 2008 – when submitting invoices to Roecker, he considered he was doing so as an independent contractor/consultant and that Roecker probably accepted this characterization. ... On further reflection, Tsoi stated he considered he had been an employee during the relevant period but did not know what Roecker thought at that time about this working status. ... I fail to comprehend how the Minister could have considered that Tsoi’s services in this regard constituted employment in Canada ...

If the terms of the contract itself are considered, it becomes apparent that some of them tend to indicate the existence of a contract for services. ...   [30]     The board considered Mr. Grimard to be a self‑employed worker since no taxes were withheld when his fees were paid. ... During the relevant period, there were about 15 medical assessors, two of whom the board considered permanent employees. ...

If any animal is considered to be spoiled, the Appellant will refuse to receive it. ... If they do not, then the issue will be determined on the basis of whether the Appellant cannot acquire ownership of the carcass and therefore he cannot be considered to be selling that property and it may be a service ...   [108]   It was clear from the evidence of Jason Gitzel that he never considered that there was a transfer of ownership, this never even crossed his mind and there was no evidence to support such a conclusion ...

He stated he had never considered any matters relating to GST arising from the sale of the houses at 1967 Englemann and 1933 Englemann. ... To my mind, it is not without significance that course was the only alternative course considered and that it was decided upon as the only thing left to do. ... 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. ...

Jelinek was considered to be a notice of objection (even though the appellant had already filed a notice of objection through Mr. ... Although he acknowledged that he had not invested any real time in PC-DOS, he considered himself the champion or the promoter of this project at the Centre d'accueil Sénécal. ... It seems that the courts have accepted the approach set out in Information Circular 86-4R3 for establishing the criteria to be considered in determining whether a scientific research project is eligible. ...

Oliver considered himself a "co‑provider". Mr. Oliver worked "shift work" and was home three days a week. ... Bardell testified that she made a conscious decision not to work on weekends because she considered weekends overtime. ... Canada. [8] Nevertheless, courts have considered the test when determining the existence of an employer‑employee relationship. ...

Tétrault [2] and herself were considered the personal property of each of the spouses and were spent by them as they wished. ... This money, too, would not be considered, for the purposes of subsection 160(1) of the Act, to have been "transferred" to the wife, since she spent it only as a mandatary of her husband and she did so for the benefit of her husband and the rest of the family. ... We note that he was not giving his wife only the sums needed to support the couple; he was giving her all the money he was receiving, at least until the time when he began to get his old age pension in 1997. [36] At the most, only a portion of these sums could be considered to have been paid to his wife in performance of his domestic obligation. ...