Search - considered

Both the Respondent and counsel for The Royal Winnipeg Ballet suggested that intention is a factor to be considered in resolving the employee-independent contractor dilemma, along with all other factors. ... The review of the contract, the "other factor" to be considered, has confirmed my weighing of the control and economic factors in favour of an employment arrangement. ... It is a telling commentary that support for the arts is such that contributions to employment insurance to provide artists the safety net available to all employees, is considered a factor in the economic viability of performing arts companies. ...

According to counsel for the respondent, that memorandum was not simply a document attempting to show the worst and the best scenarios to be considered by the appellant in considering an eventual settlement with OSDIC, as argued by counsel for the appellant. ... Décary J.A., in the Federal Court of Appeal below, considered this language to be "clear and not open to question", and suggested that s. 63 is "really a code in itself, complete and independent" (p. 525).......                                 ... It was also the opinion of the appellant's tax specialists that the return of the $3.8 million in deposits should be considered as income (see Exhibit A-1, Tab 43). ...

There have been many cases in the courts that have considered whether payments for such customer lists were on revenue or capital account or whether they constituted eligible capital expenditures. ... The "Client Base" is considered to comprise all Midland Walwyn accounts and all direct mutual fund company accounts with the Dealer/Representative code 9270/DP1E, which is the designation for the Vendor as a Midland Walwyn Financial Advisor. 2.          ... At one time it was considered helpful to identify the funds expended as either "circulating capital" of "fixed capital". ...

The relationship between the crew members and the Appellant is very similar to that considered by Sarchuk J., in Murray where he held that a fishing Captain and crew members were independent contractors. 118.          ... Factors pointing to a relationship of subordination ought to be considered by the Court in applying the control test. ... No. 153 (T.C.C.) [13]          The enactment of the Employment Insurance (Fishing) Regulations ("Fishing Regulations") is a tacit recognition that fishers (fishermen) are often considered to be independent contractors. ...

If the answer to the first question is yes, may the transaction, or transactions, reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit? ... It did not contain the words "may reasonably be considered that... ... It simply purchased a partnership interest on what it considered to be, and ultimately proved to be, commercially advantageous terms. 4. ...

Sauro also considered that the building had an effective age of 20 years considering the construction standards to which it conformed. ... He also considered that a bar could eventually be operated in the basement. [45] Mr. ... He then considered that the land could be developed by the same developer into four lots along the river. ...

Lafortune explained that, if the cash flow analysis shows a large discrepancy, the discrepancy is considered unreported income. ... For example, transfers that occurred in a year prior to the period at issue were not considered. ... This amount, therefore, cannot be considered for explaining the discrepancies between the standard of living of the household according to the cash flows and the income reported. ...

More specifically, to use the wording of paragraph 174(c), the issue is whether the amount determined to be reasonable by the person (employer) can be considered reasonable for the purposes of subparagraph 6(1)(b)(v) [3] of the ITA.     ... In argument, both counsel in this appeal stated that they believed that the rule in subparagraph 6(1)(b)(x) of the ITA had to be considered in applying subparagraph 6(1)(b)(v) for the purposes of paragraph 174(c) of the ETA. ... The existing section applies only to allowances that are considered “reasonable” for income tax purposes. ...

Where the nature of a taxpayer’s activities contains elements that suggest that the activities could be considered a hobby or other personal pursuit, but the activities are undertaken in a sufficiently commercial manner, the venture will be considered a source of income for the purposes of the Act (Stewart, paragraph 52). [38]         The “pursuit of profit” source test will only require analysis in situations where there is some personal or hobby element to the activity in question. ... R., 2011 TCC 262, considered that risk minimization is also a factor to be considered. ... If these expenditures were in fact spent on gifts for prospective clients, they were completely unreasonable when considered in the light of his revenue. ...

It appears from the reasons that the marked restriction was considered to be with respect to the necessary mental functions and that the vital function for which the therapy was necessary to sustain was brain function. [22]          In deciding the sole issue of whether the 14‑hour weekly therapy requirements were met, Justice Jorré concluded: 1.       ... This activity cannot be considered in determining the weekly average time. 22.       ... An impairment that limits what the person is capable of processing as nutrition to fuel the body without causing severe and permanent bodily damage might well also be considered in giving a humane, compassionate and commonsense interpretation and application of this DTC provision. [68]          The appeal is allowed. ...